Operating assets and liabilities

(a) Basis of preparation
The 2020 financial statements notes have been grouped into the following sections:
• Section 1 Business performance
• Section 2 Operating assets and liabilities
• Section 3 Capital and financial risk management
• Section 4 Items not recognised
• Section 5 Employee remuneration
• Section 6 Other
Each section sets out the accounting policies applied along with details of any key judgements and estimates
made or information required to understand the note.
NEXTDC Limited (the Company) is domiciled in Australia. The registered office is 20 Wharf St, Brisbane QLD
4000.
The nature of the operations and principal activities of the Company and its controlled entities (referred to as ‘the
Group’) are described in the Segment information.
The consolidated general purpose financial statements of the Group for the year ended 30 June 2020 were
authorised for issue in accordance with a resolution of the Directors on 27 August 2020.
The financial statements:
• Have been prepared in accordance with the requirements of the Corporations Act 2001 (Cth), Australian
Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board
(AASB) and International Financial Reporting Standards as issued by the International Accounting Standards
Board
• Have been prepared on a historical cost basis
• Are presented in Australian dollars and, unless otherwise stated, all values have been rounded to the nearest
thousand dollars ($’000) under the option available under the Australian Securities and Investments Commission
(ASIC) Corporations (Rounding in Financial/Directors’ Report) Instrument 2016/191
• Present reclassified comparative information where required for consistency with the current year’s presentation
• Adopt all new and amended Accounting Standards and Interpretations issued by the AASB that are relevant to
the operations of the Group and effective for reporting periods beginning on or after 1 July 2019
• Do not early adopt any other Accounting Standards and Interpretatio

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