Page 60 - PowerPoint Presentation
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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS



            Calculations





            Comment




            • Inventory and trade debtors


                    • The IFRS 3 fair value adjustments made to trade debtors

                       and inventory at acquisition must again be reversed

                       when the underlying assets are derecognized.


                    • Since trade receivables and inventory                                                 are        current

                       assets, they are expected to realize within 12 months


                       if no other information is provided.

                    • These fair value adjustments are therefore reversed at


                       year end.









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