financial review financial review  ‡ ‡ The financial results of the group have, from the beginning of the 2000 financial year, been prepared in accordance with International Financial Reporting Standards. Figures prior to 2000 have not been restated to comply with International Financial Reporting Standards. During 2003 the group changed its accounting policy to capitalise borrowing costs on qualifying assets and its accounting treatment in respect of turnover. Figures prior to 2001  have not been restated. *  Five-year compound growth percentage per annum 86 Compound 2003 2002 2001 2000 growth * Restated ‡ Restated‡ Restated‡ % Rm Rm Rm Rm Balance sheet Property, plant and equipment 23,1  42 363  38 453  29 346  18 798  Non-current assets 4 159  3 748  2 355  1 846  Current assets 23 097  23 529  19 742  9 021  Total assets 24,2  69 619  65 730  51 443  29 665  Total equity 21,0  33 818  31 587  23 244  17 715  Convertible debentures —  — —  —  Interest-bearing debt 14 277 10 579  8 429  777  Interest-free liabilities 21 524 23 564  19 770  11 173  Total equity and liabilities 24,2  69 619  65 730  51 443  29 665  Income statement Turnover 31,1  64 555  59 590  40 768  25 762  Operating profit 30,7  11 911  14 783  10 619  6 292  Income from associates 60  31  11  6  Extraordinary item —  — —  —  Borrowing (costs)/income (58) (54) 34 (189) Income before tax 29,4  11 913 14 760  10 664  6 109  Taxation (4 007) (4 905) (3 512) (1 994) Income after tax 30,9  7 906 9 855  7 152  4 115  Minority interest (89) (38) (27) (19) Equalisation reserve transfer — — —  —  Attributable earnings 29,7  7 817 9 817  7 125  4 096  Cash flow statement Cash from operations 30,0  15 986 19 241  15 277  8 793  Investment income 178 247  253  204  Decrease/(increase) in working capital 11 216  (1 195) (1 010) Cash generated by operating activities  and investment income 30,6  16 175 19 704  14 335  7 987  Borrowing costs paid (1 286) (863) (509) (387) Tax paid (5 527) (4 749) (2 972) (1 267) Cash available from operating activities 26,1  9 362 14 092  10 854  6 333  Dividends and debenture interest paid (2 835) (2 325) (1 655) (1 114) Cash retained from operating activities 27,2  6 527 11 767  9 199  5 219  Additions to property, plant and equipment (10 272) (7 945) (3 657) (1 817) Additions to intangible assets (696) (797) (438) (354) Acquisition of businesses (155) (565) (8 350) (2 827) Other movements 402 878  (291) 242  (Increase)/decrease in funding requirements (4 194) 3 338  (3 537) 463 