Growthpoint Interactive Half Year Report 2018

Growthpoint Properties Australia 2018 Half Year Report 27 Portfolio Review Financial Report Additional Information Financial Management Business Overview What’s inside Financial Statements Consolidated Statement of Profit or Loss and Other Comprehensive Income 28 Consolidated Statement of Financial Position 29 Consolidated Statement of Changes in Equity 30 Consolidated Cash Flow Statement 32 Notes to the Financial Statements Section 1: Basis of preparation 33 Section 2: Operating results, assets and liabilities 34 2.1 Segmental information 34 2.2 Investment properties 35 2.3 Investment in securities 40 2.4 Current assets held for sale 40 2.5 Trade and other assets 40 2.6 Trade and other liabilities 41 Section 3: Capital structure and financing costs 42 3.1 Interest bearing liabilities 42 3.2 Derivative financial instruments 42 3.3 Contributed equity 45 3.4 Distributions 45 3.5 Share-based payment arrangements 46 Section 4: Other notes 48 4.1 Related party transactions 48 4.2 Subsequent events 49 4.3 Cash and cash equivalents 49 Declarations / Reports Directors’ declaration 50 Auditor’s independence declaration 51 Independent auditor’s report 52 About the Interim Financial Report This interim financial report does not include all the notes of the type normally included in an annual financial report. Accordingly, this report is to be read in conjunction with the annual report for the year ended 30 June 2017 and any public announcements made by Growthpoint Properties Australia during the interim reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001 . Building 1, 572-576 Swan Street, Richmond, VIC