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28 31 December 31 December 1 JanuaryNotes 2013 2012 2012 restated restatedAssets $ $ $Non-current assetsProperty, plant and equipment 3 96,882 95,534 99,225Intangible assets 4 10,456 9,473 9,473Employee bene\5 96,781 81,761 84,085Deferred tax asset 6 1,085 1,381 1,207205,204 188,149 193,990Current assetsInventories 7 11,366 7,913 8,613Trade and other receivables 8 37,454 38,029 36,644Investments at fair value throughstatement of income 9 3,861 3,724 3,504Taxation recoverable 379 188 188Cash and short-term deposits 10 134,686 127,413 110,840187,746 177,267 159,789Total assets 392,950 365,416 353,779Equity and liabilities EquityStated capital 11 27,288 27,288 27,288Treasury shares 11 (1,539) (1,531) (1,573)Retained earnings 286,084 254,955 245,053311,833 280,712 270,768Non-current liabilitiesBorrowings 12 4,715 15,692 24,742Employee bene\5 4,338 5,526 4,827Deferred tax liability 6 36,480 30,585 29,05345,533 51,803 58,622!e accompanying notes form an integral part of these \Consolidated Statement of Financial Positionas at 31 December 2013(Expressed in thousands of Trinidad and Tobago Dollars, except where otherwise stated)