Specifications | untitled |
Business section |

Specifications | untitled |
Business section |
Specifications | untitled |
Outline | Financial Highlights Business Overview Chairman’s Statement Chief Executive’s Statement Operational Review Financial Review Key Performance Indicators Principal Risks Directors and Advisers Report of the Directors Corporate and Social Responsibility Corporate Governance Directors’ Remuneration Report Directors’ Responsibilities Report of the Independent Auditors Accounting Policies Consolidated Statement of Income Consolidated Statement of Comprehensive Income Consolidated Statement of Changes in Equity Consolidated Statement of Financial Position Consolidated Statement of Cash Flows Notes to the Financial Statements Parent Company Balance Sheet Notes to the Parent Company Financial Statements Historical Financial Summary Shareholder Information Oxford Instruments Directory |
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Content | 45 Accounting Policies Continued Oxford Instruments plc (t) Segment reporting An operating segment is a distinguishable component of the Group that engages in business activities from which it may earn revenues and incur expenses, including any revenues and expenses that relate to transactions with any of the Group’s other components. An operating segment’s operating results are reviewed regularly by the Group’s Board of Directors to make decisions about resources to be allocated to the segment and to assess its performance, for which discrete financial information is available. Segment results that are reported to the Board include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. (u) Dividends Final dividends proposed by the board and unpaid at the end of the year are not recognised in the Financial Statements. Interim and final dividends are recognised when they are paid. (v) Adopted IFRS not yet applied The following standards and interpretations have been endorsed but are not yet effective and therefore have not yet been applied by the Group in these Financial Statements: Amendments to IAS 32 ‘Classification of Rights Issues’ - requires that rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. IFRIC 19 ‘Extinguishing Financial Liabilities with Equity Instruments’ - deals with how entities should measure equity instruments issued in a debt for equity swap. It addresses the accounting for such a transaction by the debtor only. Amendment to IFRIC 14 ‘Prepayments of a Minimum Funding Requirement’. IAS 24 ‘Related parties’ - effective for periods commencing on or after 1 January 2011 - provides an exemption to all government related entities which is not applicable to the group, however the revised standard also amends the definition of a related party, which will be applicable. In addition to the above, amendments to a number of standards and interpretations under the 2010 annual improvement project will become mandatory for the year ending 31 March 2012. The Group has considered the impact of these new standards and interpretations in future periods on profit, earnings per share and net assets. None of the above standards or interpretations are expected to have a material impact. |
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Following Datasheets | Oxford-Instruments-acquisitions-announcement-june-2011 (4 pages) Oxford-Instruments-Brochure (20 pages) Oxford-Instruments-Customer-Support-Pre-purchased-Services-Fund (2 pages) Oxford-Instruments-Half-Year-Report-September-2011 (21 pages) Oxford-Instruments-low-temperature-magnetic-field-sample-environments-overview (10 pages) Oxford-Instruments-Placing-announcement-june-2011 (18 pages) Oxford-Instruments-plc-Announcement-of-Half-Year-Results-for-2011-12 (21 pages) Oxford-Instruments-plc-Articles-of-association (56 pages) Oxford-Instruments-plc-half-year-results-statement-2010 (19 pages) Oxford-Instruments-plc-Terms-of-Reference (10 pages) |
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