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 -