Integrated Reports Senwes Financial Review 2018 - Page 64

64 FINANCIAL REVIEW total cost of the item, is depreciated separately. Land is not depreciated as it is deemed to have an unlimited life. The useful life method of depreciation and residual value of property, plant and equipment are reviewed at each reporting date and adjusted prospectively, if appropriate. The evaluations in respect of the useful life and residual value of assets can only be determined accurately when items of property, plant and equipment approach the end of their lives. Useful life and residual value evaluations can result in an increased or decreased depreciation expense. If the residual value of an asset equals its carrying amount, the asset’s depreciation charge is zero, unless and until its residual value subsequently decre …͕́Ѽ…Έ…΅½ΥΉΠ‰•±½άΡ‘”…ΝΝ•ΣŠé…ΙΙε₯Ήœ)…΅½ΥΉΠΈ$$$$($€ΘΈΠ%%ΉΩ•ΉΡ½Ιδ($$%ΉΩ•ΉΡ½ΙδΙ•ΑΙ•Ν•ΉΡ́…ΝΝ•Ρ́‘•±™½ΘΙ•Ν…±”₯ΈΡ‘”Ή½Ι΅…°½ΥΙΝ”½˜‰ΥΝ₯Ή•ΝΜ°ΡΌΑΙ½‘Ս”…ΝΝ•ΡΜ($($($($™½ΘΝ…±”°½Θ™½ΘΥΝ”₯ΈΑΙ½‘ՍΡ₯½ΈΑΙ½•ΝΝ•Μ°½ΘΡ‘”Ι•Ή‘•Ι₯Ήœ½˜Ν•ΙΩ₯•ΜΈ%Ή±Υ‘•₯Έ½ΝЁ½˜)₯ΉΩ•ΉΡ½Ι䁅ɔΡ‘”½ΝЁΑΙ₯”°ΑΙ½‘ՍΡ₯½Έ½ΝΡ́…Ή…Ήδ½ΝΡ́₯ΉΥΙΙ•₯Έ‰Ι₯Ή₯ΉœΡ‘”₯ΉΩ•ΉΡ½Ιδ)ΡΌ₯Ρ́ΥΙΙ•ΉΠΑ½Ν₯Ρ₯½Έ…Ή½Ή‘₯Ρ₯½Έ°Ι•…‘䁙½ΘΡ‘”₯ΉΡ•Ή‘•ΑΥΙΑ½Ν”Έ ½ΝЁ½˜₯ΉΩ•ΉΡ½Ι䁑½•ΜΉ½Π)₯Ή±Υ‘”₯ΉΡ•Ι•ΝΠ°έ‘₯ ₯́…½ΥΉΡ•™½Θ…́…Έ•αΑ•ΉΝ”₯ΈΡ‘”Α•Ι₯½έ‘•Έ₯ΉΥΙΙ•Έ($$($($%Ή±Υ‘•₯Έ½ΝЁ½˜ΑΙ½‘ՍΡ₯½Έ…Ι”½ΝΡ́‘₯Ι•Ρ±δ…ΡΡΙ₯‰ΥΡ…‰±”ΡΌΥΉ₯Ρ́ΑΙ½‘Ս•°‘₯Ι•Π½ΝΡ́ΝՍ )…́‘₯Ι•Πέ…•Μ…ΉΝ…±…Ι₯•Μ°Ω…Ι₯…‰±”½Ω•Ι‘•…‘Μ°…́ݕ±°…́ё”ΝεΝΡ•΅…Ρ₯Œ…±±½…Ρ₯½Έ½˜™₯ᕐ)ΑΙ½‘ՍΡ₯½Έ½Ω•Ι‘•…‘́‰…Ν•½ΈΡ‘”Ή½Ι΅…°…Α…₯Ρ䁽˜Ρ‘”ΑΙ½‘ՍΡ₯½Έ™…₯±₯ΡδΈ($$($($($ ½ΝЁ½˜₯ΉΩ•ΉΡ½Ιδ₯Ρ•΅Μ₯́‘•Ρ•Ι΅₯Ή•₯Έ…½Ι‘…Ή”έ₯Ρ Ρ‘”έ•₯‘Ρ•…Ω•Ι…”½ΝЁ΅•Ρ‘½°)ΥΉ±•Ν́₯Ё₯́΅½Ι”…ΑΑΙ½ΑΙ₯…Ρ”ΡΌ…ΑΑ±δ…Ή½Ρ‘•Θ‰…Ν₯́½Έ…½ΥΉΠ½˜Ρ‘”‘…Ι…Ρ•Ι₯ΝΡ₯Μ°Ή…ΡΥΙ”)…ΉΥΝ”½˜Ρ‘”₯ΉΩ•ΉΡ½Ι丁 ½ΝЁ½˜₯ΉΩ•ΉΡ½Ι䁑•Ρ•Ι΅₯Ή•½Έ„‰…Ν₯́½Ρ‘•ΘΡ‘…Έέ•₯‘Ρ•…Ω•Ι…”)½ΝЁ₯́…́™½±±½έΜθ($$($($)5•Ι‘…Ή‘₯Ν”…Ή½ΉΝΥ΅…‰±•Μ€΄]•₯‘Ρ•…Ω•Ι…”½ΝЁΑΙ₯”)5•‘…Ή₯Ν…Ρ₯½Έέ‘½±”½½‘Μ€΄AΥɍ‘…͕́ΑΙ₯”)Ι…₯Έ½΅΅½‘₯Ρ₯•Μ€΄Ё™…₯ȁم±Υ”)%ΉΩ•ΉΡ½Ιδ₯́م±Υ•…Ёё”±½έ•Θ½˜½ΝЁ½ΘΉ•ΠΙ•…±₯Ν…‰±”Ω…±Υ”Έ9•ΠΙ•…±₯Ν…‰±”Ω…±Υ”₯́ё”•ΝΡ₯΅‡ ΄΄)Ρ•Ν•±±₯ΉœΑΙ₯”₯ΈΡ‘”Ή½Ι΅…°½ΥΙΝ”½˜‰ΥΝ₯Ή•ΝΜ°±•Ν́•ΝΡ₯΅…Ρ•½ΝΡ́Ή••ΝΝ…ΙδΡΌ½Ή±Υ‘”)Ρ‘”Ν…±”Έ$$$$$$$($$$$$$$$$)%99 %0IY%\($€ΘΈΤ$($$($($($)%ΉΩ•ΉΡ½Ι䁑•±ΡΌΝ…Ρ₯͙䁙₯Ι΄Ν…±•Μ)%ΉΩ•ΉΡ½Ι䁑•±ΡΌΝ…Ρ₯͙䁙₯Ι΄Ν…±•ΜΙ•ΑΙ•Ν•ΉΠ₯ΉΩ•ΉΡ½ΙδΑΥɍ‘…͕́½Έ‰•‘…±˜½˜Ρ‘₯ɐΑ…ΙΡ₯•Μ₯Έ)Ι•ΝΑ•Π½˜…Ι₯Υ±ΡΥΙ…°ΑΙ½‘Ս”Ι••₯Ω•™Ι½΄ΑΙ½‘Ս•ΙΜ°έ‘₯ …Ι”Α…ε…‰±”‰δΡ‘”Ρ‘₯ɐΑ…ΙΡ䁽Έ)‘•±₯Ω•Ι䁽˜ΝՍ …Ι₯Υ±ΡΥΙ…°ΑΙ½‘Ս”ΡΌΡ‘•΄ΈQ‘₯́₯Ή±Υ‘•ΜΝ…±•Μ₯ΈΡ•Ι΅Μ½˜Ν…±•Μ½ΉΡΙ…ΡΜ)Ν•ΥΙ•‰δ₯ΉΩ•ΉΡ½Ι丁I•™•ΘΡΌΉ½Ρ”€δ™½Θ΅•…ΝΥΙ•΅•ΉΠΈ(ΘΈΨ%Q…α•Μ($$ ΥΙΙ•ΉΠ₯Ή½΅”Ρ…ΰ($($$($($($ ΥΙΙ•ΉΠ₯Ή½΅”Ρ…ΰ…ΝΝ•Ρ́…Ή±₯…‰₯±₯Ρ₯•Μ™½ΘΡ‘”ΥΙΙ•ΉΠΑ•Ι₯½…Ι”΅•…ΝΥΙ•…Ёё”…΅½ΥΉΠ)•αΑ•Ρ•ΡΌ‰”Ι•½Ω•Ι•™Ι½΄½ΘΑ…₯ΡΌΡ‘”Ρ…α…Ρ₯½Έ…ΥΡ‘½Ι₯Ρ₯•ΜΈQ‘”Ρ…ΰΙ…ѕ́…ΉΡ…ΰ±…έΜ)ΥΝ•ΡΌ½΅ΑΥΡ”Ρ‘”…΅½ΥΉΠ…Ι”Ρ‘½Ν”Ρ‘…Ё…Ι”•Ή…Ρ•½ΘΝΥ‰ΝΡ…ΉΡ₯Ω•±δ•Ή…Ρ•°…Ёё”Ι•Α½Λ ΄΄)Ρ₯Ήœ‘…Ρ”₯ΈΡ‘”½ΥΉΡΙ₯•Μέ‘•Ι”Ρ‘”Ι½Υΐ½Α•Ι…ѕ́…Ή•Ή•Ι…ѕ́хᅉ±”₯Ή½΅”Έ($$($($($ ΥΙΙ•ΉΠ₯Ή½΅”Ρ…ΰΝ‘…±°‰”Ι•½Ή₯Ν•½ΥΡΝ₯‘”ΑΙ½™₯Ё…Ή±½Ν́₯˜Ρ‘”Ρ…ΰΙ•±…ѕ́Ѽ₯Ρ•΅Μ°₯ΈΡ‘”)Ν…΅”½Θ‘₯™™•Ι•ΉΠΑ•Ι₯½°½ΥΡΝ₯‘”ΑΙ½™₯Ё½Θ±½ΝΜΈQ‘•Ι•™½Ι”₯˜₯Ρ•΅Μ…Ι”Ι•½Ή₯Ν•₯Έ½Ρ‘•Θ½΄΄)ΑΙ•‘•ΉΝ₯Ω”₯Ή½΅”Ρ‘”ΥΙΙ•ΉΠΡ…ΰΝ‘½Υ±‰”Ι•½Ή₯Ν•₯Έ½Ρ‘•Θ½΅ΑΙ•‘•ΉΝ₯Ω”₯Ή½΅”…Ή₯˜)₯Ρ•΅Μ…Ι”Ι•½Ή₯Ν•‘₯Ι•Ρ±δ₯Έ•ΕΥ₯ΡδΡ‘”ΥΙΙ•ΉΠΡ…ΰΝ‘½Υ±‰”Ι•½Ή₯Ν•‘₯Ι•Ρ±δ₯Έ•ΕΥ₯ΡδΈ($$($($5…Ή…•΅•ΉΠΑ•Ι₯½‘₯…±±δ•Ω…±Υ…ѕ́Α½Ν₯Ρ₯½ΉΜΡ…­•Έ₯ΈΡ‘”Ρ…ΰΙ•ΡΥɹ́έ₯Ρ Ι•ΝΑ•ΠΡΌΝ₯ΡΥ…Ρ₯½ΉΜ)₯Έέ‘₯ …ΑΑ±₯…‰±”Ρ…ΰΙ•Υ±…Ρ₯½ΉΜ…Ι”ΝΥ‰©•ΠΡΌ₯ΉΡ•ΙΑΙ•Ρ…Ρ₯½Έ…Ή•ΝΡ…‰±₯Ν ΑΙ½Ω₯Ν₯½ΉΜέ‘•Ι”)…ΑΑΙ½ΑΙ₯…Ρ”Έ($$($Q…ΰΙ••₯Ω…‰±•Μ…ΉΡ…ΰΑ…ε…‰±•Μ…Ι”½™™Ν•Π₯˜„±•…±±δ•Ή™½Ι•…‰±”Ι₯‘Ё•α₯ΝΡ́ѼΝ•Π½™˜Ρ‘”)Ι•½Ή₯Ν•…΅½ΥΉΡ́…Ή₯˜Ρ‘•Ι”₯́…Έ₯ΉΡ•ΉΡ₯½ΈΡΌΝ•ΡΡ±”½Έ„Ή•Π‰…Ν₯ΜΈ($$($$($($($($•™•ΙΙ•Ρ…ΰ)AΙ½Ω₯Ν₯½Έ₯́΅…‘”™½Θ‘•™•ΙΙ•Ρ…ΰΥΝ₯ΉœΡ‘”±₯…‰₯±₯Ρ䁡•Ρ‘½½ΈΡ•΅Α½Ι…Ι䁑₯™™•Ι•Ή•Μ…Ι₯Ν₯Ήœ)‰•Ρέ••ΈΡ‘”Ρ…ΰ‰…Ν”½˜…ΝΝ•Ρ́…Ή±₯…‰₯±₯Ρ₯•Μ…ΉΡ‘•₯ȁ…ΙΙε₯ΉœΩ…±Υ•Μ™½ΘΑΥΙΑ½Ν•Μ½˜™₯Ή…Ή₯…°)Ι•Α½ΙΡ₯Ήœ°…Ёё”Ρ…ΰΙ…ѕ́ё…Ё…Ι”•αΑ•Ρ•ΡΌ…ΑΑ±δ₯ΈΡ‘”ε•…ȁݑ•ΈΡ‘”…Ν͕Ё₯́ɕ…±₯Ν•½Θ)Ρ‘”±₯…‰₯±₯Ρδ₯͕́ΡΡ±•°…ΑΑ±ε₯ΉœΡ‘”Ρ…ΰΙ…Ρ”•Ή…Ρ•…Ёё”Ι•Α½ΙΡ₯Ήœ‘…Ρ”ΈQ‘”±₯…‰₯±₯Ρ䁙½Θ‘•™•ΙΙ•)Ρ…ΰ½Θ‘•™•ΙΙ•Ρ…ΰ…ΝΝ•Ρ́₯́…‘©ΥΝΡ•™½Θ…Ήδ‘…Ή•Μ₯ΈΡ‘”₯Ή½΅”Ρ…ΰΙ…Ρ”Έ($$($($•™•ΙΙ•Ρ…ΰ…ΝΝ•Ρ́…Ι₯Ν₯Ήœ™Ι½΄…±°‘•‘ՍΡ₯‰±”Ρ•΅Α½Ι…Ι䁑₯™™•Ι•Ή•Μ…Ι”±₯΅₯Ρ•ΡΌΡ‘”•αΡ•ΉΠ)Ρ‘…ЁΑΙ½‰…‰±”™ΥΡΥΙ”Ρ…α…‰±”₯Ή½΅”έ₯±°‰”…Ω…₯±…‰±”……₯ΉΝЁݑ₯ Ρ‘”Ρ•΅Α½Ι…Ι䁑₯™™•Ι•Ή•Μ…Έ)‰”‘…ɝ•Έ($$($Q‘”…ΙΙε₯Ήœ…΅½ΥΉΡ́½˜‘•™•ΙΙ•₯Ή½΅”Ρ…ΰ…ΝΝ•Ρ́…Ι”Ι•Ω₯•έ•…Ё•… Ι•Α½ΙΡ₯Ήœ‘…Ρ”…Ή)Ι•‘Ս•ΡΌΡ‘”•αΡ•ΉΠΡ‘…Ё₯Ё₯́ΉΌ±½Ή•ΘΑΙ½‰…‰±”Ρ‘…ЁΝΥ™™₯₯•ΉΠΡ…α…‰±”ΑΙ½™₯Ёέ₯±°‰”…Ω…₯±…‰±”ΡΌ($($…±±½ά…±°½ΘΑ…ΙЁ½˜Ρ‘”‘•™•ΙΙ•₯Ή½΅”Ρ…ΰ…Ν͕ЁѼ‰”ΥΡ₯±₯Ν•ΈUΉΙ•½Ή₯Ν•‘•™•ΙΙ•₯Ή½΅”)Ρ…ΰ…ΝΝ•Ρ́…Ι”Ι•…ΝΝ•ΝΝ•…Ё•… Ι•Α½ΙΡ₯Ήœ‘…Ρ”…Ή…Ι”Ι•½Ή₯Ν•ΡΌΡ‘”•αΡ•ΉΠΡ‘…Ё₯Ё‘…Μ