by clicking the arrows at the side of the page, or by using the toolbar.
by clicking anywhere on the page.
by dragging the page around when zoomed in.
by clicking anywhere on the page when zoomed in.
web sites or send emails by clicking on hyperlinks.
Email this page to a friend
Search this issue
Index - jump to page or section
Archive - view past issues
Whitehaven Coal Limited : Annual Report 2013
154 Whitehaven Coal Limited Annual Report 2013 Notes to the Financial Statements 30 June 2013 f) Dividends Consolidated In thousands of AUD 2013 2012 Recognised amounts Declared and/or paid during the year: Final franked dividend for 2012: 3.0c (2011: 4.1c) 29,375 20,273 Interim franked dividend for 2013: nil (2012: nil) -- -- Special franked dividend for 2013: nil (2012: 50c) -- 251,992 29,375 272,265 Unrecognised amounts Final franked dividend for 2013: nil (2012: 3.0c) -- 29,375 The above nal dividend was declared after the year end in the prior year. These amounts were not recognised as a liability in the nancial statements for the year ended 30 June 2012 and have been brought to account in the year ending 30 June 2013. Dividend franking account The Company In thousands of AUD 2013 2012 30 per cent franking credits available to shareholders of Whitehaven Coal Limited for subsequent nancial years 14,782 14,779 The above available amounts are based on the balance of the dividend franking account at year-end adjusted for: (a) franking credits that will arise from the payment of the current tax liabilities; (b) franking debits that will arise from the payment of dividends recognised as a liability at the year-end; (c) franking credits that will arise from the receipt of dividends recognised as receivables by the tax consolidated entity at the year-end; and (d) franking credits that the entity may be prevented from distributing in subsequent years. The ability to utilise the franking credits is dependent upon there being su cient available pro ts to declare dividends. In accordance with the tax consolidation legislation, the Company as the head entity in the tax-consolidated consolidated entity has also assumed the bene t of $nil (2012: $nil) franking credits. The Company In thousands of AUD 2013 2012 Impact on the franking account of dividends proposed or declared before the nancial report was authorised for issue but not recognised as a distribution to equity holders during the period -- (12,589) 26. SHARE CAPITAL AND RESERVES CONTINUED
Annual Report 2012