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3.1 Net cash arrangements
Total comprehensive income less depreciation/amortisation expenses
Plus: depreciation right-of-use assets
Less: principal repayments - leased assets
Total comprehensive income - as per the Statement of Comprehensive Income
The inclusion of depreciation/amortisation expenses related to ROU leased assets and the lease liability principal repayment amount reflects the cash impact on implementation of AASB 16 Leases.