NOTES TO THE FINANCIAL STATEMENTS
FOR THE FInAncIAL yEAR EnDED 30 JunE 2016
33
COMPARATIVE FIGURES
Certain reclassifications have been made to the previous year’s financial statements to enhance comparability
with the current year’s presentation.
As a result, certain line items have been amended on the statement of financial position and consolidated
statement of cash flows and the related notes to the financial statements for the previous financial year ended
30 June 2015.
The comparative figures have been restated as follows:
As previously
reported Reclassifications
As restated
Group
$’000
$’000
$’000
Statement of Financial Position
At 30 June 2015
Due from customers for contract work-in-progress
2,534
9,547
12,081
Trade and other receivables
26,064
(9,547)
16,517
Consolidated Statement of Cash Flows
For the financial year ended 30 June 2015
Cash flows from operating activities
Trade and other receivables
2,723
697
3,420
Contract work-in-progress
(789)
(697)
(1,486)
34
AUTHORISATION OF FINANCIAL STATEMENTS
The financial statements of the Group for the financial year ended 30 June 2016 were authorised for issue in
accordance with a resolution of the Directors dated 28 September 2016.
111
ISOTEAM LTD.
ANNUAL REPORT 2016
