Growthpoint Interactive Half Year Report 2018

Growthpoint Properties Australia 2018 Half Year Report 33 Portfolio Review Financial Report Additional Information Financial Management Business Overview Notes to the Financial Statements Section 1: Basis of preparation Reporting entity Growthpoint Properties Australia was formed by the stapling of two entities comprising Growthpoint Properties Australia Limited (“the Company”) and Growthpoint Properties Australia Trust (“the Trust”). In this report, the Trust includes all of its controlled entities. The Company is the Responsible Entity for the Trust. Growthpoint Properties Australia is also referred to as “the Group”. The Group was established for the purpose of facilitating a joint quotation of the Company and the Trust and their controlled entities on the Australian Securities Exchange (ASX Code: GOZ). The constitutions of the Company and the Trust ensure that, for so long as the two entities remain jointly quoted, the number of shares in the Company and the number of units in the Trust shall be equal and the shareholders of the Company and the unitholders of the Trust are identical. The Company, both in its personal capacity and in its capacity as the Responsible Entity of the Trust, must at all times act in the best interests of the Group. The Group is a for profit entity. The consolidated interim financial report includes financial statements for Growthpoint Properties Australia, the stapled consolidated group, which is domiciled in Australia, as at, and for the six months ended, 31 December 2017. The Group’s registered address is Level 31, 35 Collins Street, Melbourne, Victoria 3000, Australia. The ultimate parent entity of the Group is Growthpoint Properties Limited. Statement of compliance This consolidated interim financial report is a general purpose financial report which has been prepared in accordance with AASB 134 Interim Financial Reporting and the Corporations Act 2001 , and with IAS 34 Interim Financial Reporting . The consolidated interim financial report does not include all of the information required for a full annual financial report and should 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 . This consolidated interim financial report was authorised for issue by the Directors of the Group on 20 February 2018. The Group is of a kind referred to in ASIC Corporations (Rounding in Directors’ / Financial Reports) Instrument 2016/191 and in accordance with that Instrument, all financial information presented in Australian dollars has been rounded to the nearest thousand unless otherwise stated. Accounting policies The accounting policies applied by the Group in this interim financial report are consistent with those of the previous financial year ended 30 June 2017 and the corresponding interim reporting period. in this section ... This section shows the basis of reporting for the Group and confirms compliance with accounting standards.