IFRS 8 paras 33(a)(b), geographical information, revenue, non-current assets

Amcor Limited – Annual report – 30 June 2018

Industry: manufacturing

1.3 Segment performance (extract)

Geographic segments

In presenting information on the basis of geographical segments, segment revenue is based on the location of Amcor businesses:

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Revenues in Australia (Amcor’s country of domicile) amounted to USD 332.7 million in 2018 (2017: USD 335.6 million).

Revenues in the United States of America and included within the North America geographical segment amounted to USD 2,889.6 million in 2018 (2017: USD 2,976.6 million) and represented more than 10% of the Group’s revenue. There was no other individual country with more than 10% of the Group’s revenue.

Non-current assets based on the location of the assets:

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(1) Non-current assets exclude retirement benefit assets, deferred tax assets and non-current financial assets.

Non-current assets in Australia amounted to USD 173.1 million (2017: USD 181.9 million). Non-current assets in the United States of America are USD 1,732.2 million (2017: USD 1,753.3 million) and included within the North America geographical segment represented more than 10% of the Group’s non-current assets.

There was no other individual country with more than 10% of the Group’s non-current assets.