Notes to the Financial Statements

 

1. Summary of Significant Accounting Policies

 

2. Financial Risk Management

 

3. Critical Accounting Estimates and Judgements

 

4. Segment Information

 

5. Other Operating Income/Expense

 

6. Group Operating Profit

 

7. Directors’ Emoluments and Interests

 

8. Proportionate Consolidation of Joint Ventures

 

9. Employment

 

10. Employee Share Options

 

11. Exceptionals

 

12. Finance Costs and Finance Income

 

13. Foreign Currency

 

14. Share of Associates’ (Loss)/Profit after Tax

 

15. Income Tax Expense

 

16. Profit Attributable to DCC plc

 

17. Dividends

 

18. Earnings per Ordinary Share

 

19. Property, Plant and Equipment

 

20. Intangible Assets

 

21. Investments in Associates

 

22. Investments in Subsidiary Undertakings

 

23. Inventories

 

24. Trade and Other Receivables

 

25. Trade and Other Payables

 

26. Movement in Working Capital

 

27. Cash and Cash Equivalents

 

28. Derivative Financial Instruments

 

29. Borrowings

 

30. Analysis of Net Debt

 

31. Deferred Income Tax

 

32. Retirement Benefit Obligations

 

33. Deferred and Contingent Acquisition Consideration

 

34. Provisions for Liabilities and Charges

 

35. Government Grants

 

36. Share Capital

 

37. Share Premium

 

38. Other Reserves

 

39. Retained Earnings

 

40. Non-Controlling Interests

 

41. Cash Generated from Operations

 

42. Contingencies

 

43. Capital Expenditure Commitments

 

44. Commitments under Operating and Finance Leases

 

45. Business Combinations

 

46. Financial Risk and Capital Management

 

47. Related Party Transactions

 

48. Events after the Balance Sheet Date

 

49. Approval of Financial Statements

 

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