OptiScan (OIL) 2015年年度报告「ASX」.pdf

1、ANNUAL REPORT 2015OPTISCAN IMAGING LIMITED Optiscan Imaging Limited ABN 81 077 771 987 Annual Financial Report for the year ended 30 June 2015 Optiscan Imaging Limited Annual Report 2015 Page|2 Contents CORPORATE INFORMATION.3 DIRECTORS REPORT.4 AUDITOR INDEPENDENCE AND NON-AUDIT SERVICES.19 CORPORA

2、TE GOVERNANCE STATEMENT.20 STATEMENT OF FINANCIAL POSITION.21 STATEMENT OF COMPREHENSIVE INCOME.22 STATEMENT OF CHANGES IN EQUITY.23 STATEMENT OF CASH FLOWS.24 NOTES TO THE FINANCIAL STATEMENTS.25 1 CORPORATE INFORMATION.25 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES.25 3 FINANCIAL RISK MANAGEMENT

3、OBJECTIVES AND POLICIES.44 4 SIGNIFICANT ACCOUNTING JUDGEMENTS,ESTIMATES AND ASSUMPTIONS.49 5 SEGMENT INFORMATION.50 6 REVENUES AND EXPENSES.53 7 INCOME TAX.54 8 EARNINGS(LOSS)PER SHARE.56 9 CASH AND CASH EQUIVALENTS.57 10 TRADE AND OTHER RECEIVABLES.58 11 INVENTORIES.59 12 PREPAYMENTS.59 13 PLANT A

4、ND EQUIPMENT.59 14 TRADE AND OTHER PAYABLES.60 15 INTEREST BEARING LOANS AND BORROWINGS.61 16 FINANCING FACILITIES.62 17 PROVISIONS.63 18 CONTRIBUTED EQUITY AND RESERVES.64 19 PARENT ENTITY INFORMATION.66 20 RELATED PARTY DISCLOSURE.66 21 SHARE-BASED PAYMENTS.68 22 COMMITMENTS AND CONTINGENCIES.68 2

5、3 EVENTS AFTER THE BALANCE SHEET DATE.69 24 AUDITORS REMUNERATION.69 DIRECTORS DECLARATION.70 INDEPENDENT AUDIT REPORT TO MEMBERS OF OPTISCAN IMAGING LIMITED.71 PATENT INFORMATION.73 Summary of Key Optiscan Patents.73 ASX ADDITIONAL INFORMATION.74 Optiscan Imaging Limited Annual Report 2015 Page|3 C

6、ORPORATE INFORMATION ABN 81 077 771 987 This annual report covers both Optiscan Imaging Limited as an individual entity and the consolidated entity comprising Optiscan Imaging Limited and its subsidiaries.The Groups functional and presentation currency is Australian Dollars AUD($).A description of t