Restated Financial Statements

So I have completed my restated financial statements for Assessment two.

I'm sure they need some more adjustments but have posted some of my questions in the forum so hopefully I will be able to discuss it with the classmates and come to some conclusions.

Any feedback would be greatly appreciated!!

Hong Kong Exchanges
Restated Statements of Movements in Equity
Years ended 31st December
	2014	2013	2012	2011
	$m	$m	$m	$m
Opening balance at 1st Jan	20518	17764	9159	8677
Total transactions with shareholders recognised directly in equity	-3482	-2171	4332	-4611
Total comprehensive income for the year (CI)	4323	4925	4273	5093
Other comprehensive income for the year	-815	379	189	-
Profit for the year	5138	4546	4084	5093
Total Equity at 31st Dec	21359	20518	17764	9159
Hong Kong Exchanges
Restated Statements of Financial Position
as at 31st December
	2014	2013	2012	2011
	$m	$m	$m	$m
Operating Assets
Cash and Cash Equivalents	98	414	340	182
Goodwill and other intangible assets	17901	18680	18183	-
Accounts receivable, prepayments and deposits	22523	10946	13696	7233
Fixed assets	1603	1753	1675	948
Lease premium for land	23	23	24	25
Total Operating Assets (OA)	42148	31816	33918	8388
Operating Liabilities
Accounts Payable, accruals and other liabilities	22849	12834	15838	8456
Margin Deposits, security, settlement deposits and cash collateral from Clearing Participants	129484	39793	36786	34592
Provisions	119	94	89	60
Participants' contributions to Clearing House Funds	9426	3884	1924	880
Total operating liabilities (OL)	161878	56605	54637	43988
Net Operating Assets (NOA)	-119730	-24789	-20719	-35600
Financial Assets
Financial assets at Fair value through profit or loss	62686	3902	4492	11349
Financial assets at Amortised costs	10256	9046	8573	16251
Interest in joint venture	77	87	97	-
Cash and Cash Equivalents	136680	41038	33737	18039
Deferred tax assets & Taxation Recoverable	13	54	20	1
Total financial assets (FA)	209712	54127	46919	45640
Financial obligations
Borrowings	7026	6921	6615	-
Financial liabilities at fair value through profit or loss	59680	6	-	-
Deferred revenue	646	593	530	524
Taxation payable	348	379	178	262
Other financial liabilities	84	21	57	60
Deferred tax liabilities	839	900	1056	33
Total Financial Obligations (FO)	68623	8820	8436	879
Net Financial Obligations (NFO)	-141089	-45307	-38483	-44761
Equity
Share capital	12225	1161	1150	1080
Other equity attributable to shareholders of HKEx	9048	19244	16614	8079
Non-controlling interests	86	113	-	-
Total equity	21359	20518	17764	9159
Total NFO + Equity	-119730	-24789	-20719	-35602
Financial Statements'
Restated Statements of Financial Performance
Years ended 31st December
	2014	2013	2012	2011
	$m	$m	$m	$m
Operating Revenue
Sales Revenue & Turnover	9076	8114	6763	7357
Other Revenue	773	609	448	487
Total Operating Revenue (OR)	9849	8723	7211	7844
Operating Expenses (OE)
Staff Costs & Related Expenses	1716	1495	1178	1030
Other Operating Expenses	1242	1282	937	793
Depreciation & Amortisation	647	507	158	90
Total Operating Expenses (OE)	3605	3284	2273	1913
Operating Profit before Income Tax	6244	5439	5096	6032
Tax expense
Tax reported	-900	-700	-761	-939
Tax benefit*	-34	-32	-41	-
Tax expense	-934	-732	-802	-939
Other Comprehensive Income	-815	379	189	-
Comprehensive operating income after tax (OI)	4495	5086	4483	5093
Financial Expenses
Finance Costs	196	183	55	-
Other financial expenses	10	10	196	-
Net Financial Expenses before Tax	206	193	251	-
Tax Benefit*	34	32	41	-
Net financial expenses after tax (NFE)	240	225	292
Comprehensive Net Profit after Taxation (CI)	4,323	4,925	4,273	5093