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7. Reformat Contact Energy Limited's balance sheets as of 30 June 2021 and 30 June 2020 that show: NOA = NNO + Equity For each year's balance sheet, show: (i) the components of NOA as on page 3-12 of EMSZ (also shown as Appendix 1 on page 5 of this assignment), treat Investments in joint venture/associate as an operating asset and Other non-current liabilities as operating liabilities, and (ii) the components of NNO, treat the Derivative financial instruments (both current and non- current) as part of NNO as per Exhibit 3.2 on page 3-9 of EMSZ (also shown as Appendix 2 on page 5 of this assignment). (8 marks) $m Note 2021 2020 B4 150 44 E4 255 191 Statement of financial position E3 69 56 C1 24 3 At 30 June 2021 D1 56 37 554 331 C1 3,961 4,026 C1 213 227 C2 220 179 Cash and cash equivalents Trade and other receivables Inventories Intangible assets Derivative financial instruments Total current assets Property, plant and equipment Intangible assets Goodwill Investments in joint venture/associate Derivative financial instruments Total non-current assets Total assets Trade and other payables Tax payable Borrowings Derivative financial instruments Provisions Total current liabilities E11 10 14 D1 70 119 4,474 4,565 5,028 4,896 305 190 39 28 B4 163 220 D1 92 53 E5 23 10 622 501 B4 693 978 D1 84 74 E5 51 58 E1 635 653 16 11 1,479 Borrowings Derivative financial instruments Provisions Deferred tax Other non-current liabilities - Total non-current liabilities Total liabilities Net assets Share capital Retained earnings Hedge reserves Share-based compensation reserve Shareholders' equity 1,774 2,275 2,101 2,927 2,621 B2 1,922 1,528 1,048 1,134 E7 (51) (49) 8 8 2,927 2,621 Appendix 2: EXHIBIT 3.2 Operating and Nonoperating Items in the Balance Sheet Typical Balance Sheet Operating Items Highlighted in Red Current assets Current liabilities Cash and cash equivalents Short-term notes and interest payable Short-term investments Current maturities of long-term debt Accounts receivable Dividends payable Inventories Accounts payable Prepaid expenses Accrued liabilities Deferred income tax assets Unearned revenue Other current assets Deferred income tax liabilities Current assets of discontinued operations Current liabilities of discontinued operations Loans receivable Long-term liabilities Long-term assets Bonds and notes payable Long-term investments in securities Capitalized lease obligations Property, plant and equipment, net Pension and other post-employment liabilities Capitalized lease assets Deferred income tax liabilities Natural resources Long-term liabilities of discontinued operations Equity method investments Derivative liabilities Goodwill and intangible assets Deferred income tax assets Stockholders' equity Other long-term assets All equity accounts Long-term assets of discontinued operations Derivative assets Noncontrolling interest 7. Reformat Contact Energy Limited's balance sheets as of 30 June 2021 and 30 June 2020 that show: NOA = NNO + Equity For each year's balance sheet, show: (i) the components of NOA as on page 3-12 of EMSZ (also shown as Appendix 1 on page 5 of this assignment), treat Investments in joint venture/associate as an operating asset and Other non-current liabilities as operating liabilities, and (ii) the components of NNO, treat the Derivative financial instruments (both current and non- current) as part of NNO as per Exhibit 3.2 on page 3-9 of EMSZ (also shown as Appendix 2 on page 5 of this assignment). (8 marks) $m Note 2021 2020 B4 150 44 E4 255 191 Statement of financial position E3 69 56 C1 24 3 At 30 June 2021 D1 56 37 554 331 C1 3,961 4,026 C1 213 227 C2 220 179 Cash and cash equivalents Trade and other receivables Inventories Intangible assets Derivative financial instruments Total current assets Property, plant and equipment Intangible assets Goodwill Investments in joint venture/associate Derivative financial instruments Total non-current assets Total assets Trade and other payables Tax payable Borrowings Derivative financial instruments Provisions Total current liabilities E11 10 14 D1 70 119 4,474 4,565 5,028 4,896 305 190 39 28 B4 163 220 D1 92 53 E5 23 10 622 501 B4 693 978 D1 84 74 E5 51 58 E1 635 653 16 11 1,479 Borrowings Derivative financial instruments Provisions Deferred tax Other non-current liabilities - Total non-current liabilities Total liabilities Net assets Share capital Retained earnings Hedge reserves Share-based compensation reserve Shareholders' equity 1,774 2,275 2,101 2,927 2,621 B2 1,922 1,528 1,048 1,134 E7 (51) (49) 8 8 2,927 2,621 Appendix 2: EXHIBIT 3.2 Operating and Nonoperating Items in the Balance Sheet Typical Balance Sheet Operating Items Highlighted in Red Current assets Current liabilities Cash and cash equivalents Short-term notes and interest payable Short-term investments Current maturities of long-term debt Accounts receivable Dividends payable Inventories Accounts payable Prepaid expenses Accrued liabilities Deferred income tax assets Unearned revenue Other current assets Deferred income tax liabilities Current assets of discontinued operations Current liabilities of discontinued operations Loans receivable Long-term liabilities Long-term assets Bonds and notes payable Long-term investments in securities Capitalized lease obligations Property, plant and equipment, net Pension and other post-employment liabilities Capitalized lease assets Deferred income tax liabilities Natural resources Long-term liabilities of discontinued operations Equity method investments Derivative liabilities Goodwill and intangible assets Deferred income tax assets Stockholders' equity Other long-term assets All equity accounts Long-term assets of discontinued operations Derivative assets Noncontrolling interest