Vector Annual Report 2021

VECTOR ANNUAL REPORT 2021 /

Notes to the Financial Statements

Notes to the Financial Statements

Company information

Note 1

53

Summary of significant accounting policies

Note 2

53

Significant transactions and events

Note 3

54

Segment information

Note 4

55

Contingent consideration

Note 5

58

Investment held for sale

Note 6

58

Revenue

Note 7

59

Operating expenses

Note 8

62

Interest costs (net)

Note 9

62

Trade and other receivables

Note 10

63

Intangible assets

Note 11

64

Property, plant and equipment (PPE)

Note 12

66

Leases

Note 13

68

Investments

Note 14

69

Income tax expense/(benefit)

Note 15

71

Deferred tax

Note 16

72

Trade and other payables

Note 17

72

Provisions

Note 18

73

Fair values

Note 19

74

Borrowings

Note 20

76

Derivatives and hedge accounting

Note 21

78

Financial risk management

Note 22

82

Cash flows

Note 23

86

Equity

Note 24

87

Related party transactions

Note 25

88

Contingent liabilities

Note 26

89

Events after balance date

Note 27

89

52

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