Growthpoint Interactive Half Year Report 2019

What’s inside. Financial Statements Consolidated Statement of Profit or Loss and Other Comprehensive Income 23 Consolidated Statement of Financial Position 24 Consolidated Statement of Changes in Equity 25 Consolidated Cash Flow Statement 27 Notes to the Financial Statements Section 1: Basis of preparation 28 Section 2: Operating results, assets and liabilities 29 2.1 Segmental information 29 2.2 Investment properties 30 2.3 Investment in securities 35 2.4 Current assets held for sale 36 2.5 Trade and other assets 36 2.6 Trade and other liabilities 37 Section 3: Capital structure and financing costs 38 3.1 Interest bearing liabilities 38 3.2 Derivative financial instruments 39 3.3 Contributed equity 41 3.4 Distributions 41 3.5 Share-based payment arrangements 42 Section 4: Other notes 45 4.1 Related party transactions 45 4.2 Subsequent events 46 4.3 Cash and cash equivalents 46 Declarations / Reports Directors’ declaration 47 Auditor’s independence declaration 48 Independent Auditor’s report 49 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 2018 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 . 22 Growthpoint Properties Australia | 2019 Half Year Report