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WEX WEX

Filed: 28 Feb 21, 7:00pm
Exhibit 99.3


 

OPTAL LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019


 

OPTAL LIMITED OFFICERS AND PROFESSIONAL ADVISERS - 1 -


 

OPTAL LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF OPTAL LIMITED FOR THE YEAR ENDED 31 DECEMBER 2019 - 2 -


 

OPTAL LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF OPTAL LIMITED FOR THE YEAR ENDED 31 DECEMBER 2019 - 3 -


 

OPTAL LIMITED CONSOLIDATED INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2019 The notes on pages 9 to 36 form part of these financial statements. - 4 -


 

OPTAL LIMITED CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2019 The notes on pages 9 to 36 form part of these financial statements. - 5 -


 

OPTAL LIMITED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2019 The notes on pages 9 to 36 form part of these financial statements. - 6 -


 

OPTAL LIMITED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2019 The notes on pages 9 to 36 form part of these financial statements. - 7 -


 

OPTAL LIMITED CONSOLIDATED STATEMENT OF CASH FLOWS 31 DECEMBER 2019 The notes on pages 9 to 36 form part of these financial statements. - 8 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 9 - 1. GROUP ACCOUNTING POLICIES


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 10 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 11 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 12 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 13 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 14 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 15 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 16 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 17 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 18 - 2. REVENUE AND SEGMENTAL ANALYSIS


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 19 - 3. OPERATING PROFIT


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 20 - 4. TAXATION ON ORDINARY ACTIVITIES


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 21 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 22 - 5. DIVIDENDS 6. PROPERTY, PLANT AND EQUIPMENT


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 23 - 7. INTANGIBLE ASSETS AND GOODWILL 8. INVESTMENTS


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 24 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 25 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 26 - 9. GOODWILL IMPAIRMENT ASSESSMENT


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 27 - 10. TRADE AND OTHER RECEIVABLES 11. CURRENT LIABILITIES


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 28 - 12. NON-CURRENT LIABILITIES 13. RELATED PARTY TRANSACTIONS


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 29 - 14. SHARE CAPITAL


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 30 -


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 31 - 15. RESERVES


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 32 - 16. LEASES


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 33 - 17. CONTRACTUAL COMMITMENTS 18. FINANCIAL INSTRUMENTS


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 34 - 19. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 35 - 20. EVENTS AFTER THE REPORTING PERIOD The Coronavirus outbreak


 

OPTAL LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 - 36 -