Assets Non-current assets Investment accounted for using the equity method Deferred tax asset Trade and other receivables Due from related parties Current assets Trade and other receivables Due from related parties Inventories Restricted cash Equity and liabilities Capital and reserves Share capital Translation reserve Non-controlling interest Non-current liabilities Borrowings Provisions Trade and other payables Current liabilities Trade and other payables Due to related parties Other financial liabilities Current tax liabilities Provisions Operating, General and Administrative Expense The amount of expense relating to operating, general and administrative activities of the entity. Operating, general and administrative Net gaming wins Gross profit Project development Financing income Other interest Finance costs, net Current Deferred Income taxes expense Other comprehensive income (amounts, which will be recycled) Other comprehensive income (amounts, which will not be recycled) Remeasurement of employee benefits Owners of the parent Non-controlling interest Total comprehensive income attributable to: Owners of the parent Non-controlling interest CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Attributable to equity holders of parent Share capital Share options reserve Currency translation reserve Retained earnings Transactions with owners: Issue of new shares Other comprehensive income: Remeasurement of employee benefits Intangible assets Borrowings Cash flow from operating activities Adjustments for: Depreciation and amortization Adjustments for Bad Debt Expense Bad debt expense Adjustments for bad debt expense to reconcile profit (loss) to net cash flow from (used in) operating activities. Finance income Finance cost Other interests Results from equity accounted investments Tax expenses Net change in non-cash working capital items Cash from operations Total tax paid Net cash from operating activities Cash flow from investing activities Expenditure on property, plant and equipment Net cash (used in) / from investing activities Repayment of Loans and Leases Payable Repayment of loans and leases payable The cash outflow to settle loans and leases payable, classified as financing activities. Cash flow from financing activities Dividends paid to non-controling interest Interest paid Net cash used in financing activities Net change in cash and cash equivalents during the year Effect of foreign exchange adjustment Cash and cash equivalents Total transactions with owners Retained earnings Deferred tax liabilities Obligations under leases and hire purchase contracts Obligations under leases and hire purchase contracts Income taxes expense Investment Property Other financial assets Assets classified as held for sale Other gain / (loss) Foreign exchange loss Fair value adjustment on financial assets Net cash generated by operations Exchange differences arising on translation of foreign operations Exchange differences arising on the translation of foreign operations BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS Disclosure of general information about financial statements Statement of compliance with IFRS MANAGEMENT STATEMENT ON “GOING CONCERN” Changes in accounting policies New currently effective requirements Critical accounting estimates and judgments Explanation of sources of estimation uncertainty with significant risk of causing material adjustment Property, plant and equipment Description of accounting policy for depreciation expense Description of accounting policy for construction in progress Investment property Description of accounting policy for impairment of assets Impairment testing of intangible assets and property, plant and equipment Taxation including deferred tax Description of accounting policy for deferred income tax Reporting and foreign currency translation Functional and presentation currency Consolidation Subsidiaries Description of accounting policy for business combinations and goodwill Business combinations Description of accounting policy for investment in associates and joint ventures Investment in Joint ventures Intangible assets Goodwill Description of accounting policy for intangible assets other than goodwill Leases Provisions Employee benefits Financial instruments Financial assets Financial liabilities Description of accounting policy for derecognition of financial instruments Description of accounting policy for impairment of financial assets Description of accounting policy for trade and other receivables Description of accounting policy for trade and other payables Description of accounting policy for financial instruments at fair value through profit or loss Description of accounting policy for finance income and costs Description of accounting policy for finance costs Description of accounting policy for interest income and expense Inventories Cash and cash equivalents Description of accounting policy for restricted cash and cash equivalents Borrowings Borrowing costs Share capital Description of accounting policy for treasury shares Share-based payments Net gaming wins and revenue recognition Earnings per share Project development costs Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations Profit or loss from discontinued operations Fair value measurement SEGMENTAL INFORMATION Description of accounting policy for segment reporting OTHER GAINS AND (LOSSES) Disclosure of other operating income Disclosure of other operating expense COMPENSATION OF KEY PERSONNEL FINANCING COSTS AND INCOME Disclosure of finance income Disclosure of finance cost Disclosure of interest income (expense) Disclosure of interest income Disclosure of interest expense INCOME TAXES AND DEFERRED TAX LIABILITY DEFERRED TAX LIABILITY Disclosure of intangible assets and goodwill INTANGIBLE ASSETS Disclosure of goodwill Disclosure of depreciation and amortisation expense Disclosure of impairment of assets PROPERTY, PLANT AND EQUIPMENT Assets pledged as security Investment Property ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS Disclosure of non-current assets or disposal groups classified as held for sale Disclosure of discontinued operations TRADE AND OTHER RECEIVABLES Disclosure of allowance for credit losses INVENTORIES Disclosure of cost of sales Disclosure of cash flow statement CASH AND CASH EQUIVALENTS Disclosure of restricted cash and cash equivalents TRADE AND OTHER PAYABLES Disclosure of deferred income BORROWINGS PROVISIONS Disclosure of employee benefits SHARE CAPITAL AND RESERVES Disclosure of issued capital Disclosure of reserves within equity Disclosure of share-based payment arrangements EARNINGS PER SHARE RELATED PARTY TRANSACTIONS OBLIGATIONS UNDER OPERATING LEASES, FINANCE LEASES AND HIRE PURCHASE CONTRACTS COMMITMENTS AND CONTINGENCIES Disclosure of commitments Disclosure of contingent liabilities Disclosure of financial instruments RISK MANAGEMENT OBJECTIVES AND POLICIES Foreign currency sensitivity and Interest rate sensitivity Foreign currency sensitivity Credit risk analysis Liquidity risk analysis Fair value measurement methods Disclosure of fair value of financial instruments Financial assets at FVTPL CAPITAL MANAGEMENT POLICIES AND PROCEDURES Disclosure of investments accounted for using equity method INVESTMENT IN JOINT VENTURE PRINCIPAL SUBSIDIARIES SUBSEQUENT EVENTS Revenue from Sale of Food, Beverage and Hospitality Food, beverage and other sales The amount of revenue arising from the sale of food, beverage and hospitality. Share of profit / (loss) from equity accounted investments Profit / (loss) for the year from discontinued operations Profit / (loss) for the year Loss for the year Profit / (loss) for the year attributable to: Diluted earnings / (loss) per share Basic and diluted earnings / (loss) per share (in $) : Earnings from continuing operations Earnings / (loss) from discontinued operations Noncontrolling interest Profit for the year Foreign exchange (Decrease) / increase in provision (Increase) in inventory Net cash (used in) / from discontinued operations Proceeds on sale of Asset Held for Sale SIGNIFICANT ACCOUNTING POLICIES Disclosure of general and administrative expense Promotional Allowances Promotional allowances The amount of expense relating to promotional allowances. Other (gains) / losses Adjustments for (Decrease) Increase in Trade Prepaid and Other Receivables Decreas / (increase) in trade, prepaid and other receivables Adjustments for decrease (increase) in trade, prepaid and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments for Increase (Decrease) in Trade Payables and Accrued Liabilities (Decrease) / increase in trade payables and accrued liabilities Adjustments for increase (decrease) in trade payables and accrued liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. Proceeds from issuance of new shares