Notes to the financial statements

for the year ended 31 March 2014

1. General information
2. Summary of significant accounting policies
3. Critical accounting estimates and judgements
4. Financial risk management
5. Segment information
6. Property, plant and equipment
7. Intangible assets
8. Investment in equity-accounted investees
9. Investment in subsidiaries
10. Future fuel supplies
11. Deferred tax
12. Investment in securities
13. Loans receivable
14. Derivatives held for risk management
15. Finance lease receivables
16. Payments made in advance
17. Trade and other receivables
18. Inventories
19. Financial trading assets and liabilities
20. Cash and cash equivalents
21. Non-current assets and liabilities held-for-sale
22. Service concession arrangements
23. Share capital
24. Debt securities and borrowings
25. Embedded derivatives
26. Deferred income
27. Employee benefit obligations
28. Provisions
29. Finance lease liabilities
30. Trade and other payables
31. Payments received in advance
32. Revenue
33. Primary energy
34. Net employee benefit expense
35. Depreciation and amortisation expense
36. Net impairment loss
37. Other operating expenses
38. Other income
39. Net fair value loss on financial instruments,excluding embedded derivatives
40. Finance income
41. Finance cost
42. Income tax
43. Cash generated from operations
44. Guarantees and contingent liabilities
45. Commitments
46. Related-party transactions
47. Events after the reporting date
48. Restatement of comparatives
49. Directors’ remuneration
50. New standards and interpretations
51. Information required by the Public Finance Management Act
52. Pro forma revaluation of property, plant and equipment (unaudited)