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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS




            Outcomes





            • Account for the cost of investments in subsidiaries, joint

                ventures and associates in the separate financial statements


                of the investor (IAS 27.9-.14) either:


                    • At cost;

                    • In accordance with IFRS 9; or


                    • Using the equity method as described in IAS 28.


            • Account for dividends from subsidiaries, joint ventures and

                associates (IAS 27.12).



            • Disclosures in separate financial statements (IAS 27.15-.17).


            • Disclosures in consolidated financial statements


                (IFRS 12).




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