Adcock Ingram Integrated Report 2018

59 ADCOCK INGRAM  Integrated Report 2018 Group annual financial statements CONTENTS Directors’ responsibility for and approval of the annual financial statements 60 Certificate by Company Secretary 60 Independent auditor’s report to the shareholders of Adcock Ingram Holdings Limited 61 Audit Committee report 64 Directors’ report 67 Consolidated statements of comprehensive income 69 Consolidated statement of changes in equity 70 Consolidated statements of financial position 71 Consolidated statements of cash flows 72 Accounting policy elections 73 Notes to the Group annual financial statements 74 Company statements of comprehensive income 100 Company statement of changes in equity 101 Company statements of financial position 102 Company statements of cash flows 103 Notes to the Company annual financial statements 104 Annexure A: Segment report 109 Annexure B: Share-based payment plans 113 Annexure C: Defined contribution and defined benefit plan 116 Annexure D: Post-retirement medical liability 118 Annexure E: Financial instruments 119 Annexure F: Interest in joint ventures and associate 124 Annexure G: Impairments 127 Annexure H: Interest in subsidiary companies, associate and joint ventures 128 Annexure I: Accounting policies 129