Consolidated Balance Sheet

Micro Focus International plc

	Notes	2007 $'000	2006 $'000
Assets
Non-current assets
Goodwill	9	42,533	42,404
Other intangible assets	10	18,245	7,637
Property, plant and equipment	11	2,543	2,386
Deferred tax assets	20	10,813	7,718
		74,134	60,145
Current assets
Inventories	12	255	331
Trade and other receivables	13	44,031	37,629
Cash and cash equivalents	14	84,971	56,066
		129,257	94,026
Total assets		203,391	154,171
Liabilities
Current liabilities
Trade and other payables	15	76,612	70,516
Current tax liabilities	16	17,023	10,777
Financial liabilities – borrowings	17	72	117
		93,707	81,410
Non-current liabilities
Non-current deferred income	18	7,265	6,720
Deferred tax liabilities	20	10,873	8,446
Financial liabilities – borrowings	17	41	94
		18,179	15,260
Net assets		91,505	57,501
Shareholders' equity
Capital and reserves attributable to the Company's equity holders
Share capital	21	36,767	36,644
Share premium	22	104,054	103,641
Profit and loss reserve deficit		(23,394)	(55,267)
Foreign currency translation reserve (deficit)		1,163	(432)
Other reserves (deficit)		(27,085)	(27,085)
Total shareholders' equity		91,505	57,501

The notes on pages 38 to 61 are an integral part of these consolidated financial statements.

The financial statements on pages 34 to 61 of the Annual Report 2007 were approved by the board of directors on 31 July 2007 and were signed on its behalf by:

Notes to the financial statements (PDF)