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Group reorganisations

Assessing group reorganisations

2.1 Assessing a group reorganisation

When assessing the impact of a reorganisation you should consider:

 the impact of the proposal on the individual accounts of group entities

 the impact of the proposal on the consolidated financial statements (remember
that many reorganisations simply transfer assets around the group, so may
have no impact on the consolidated accounts)

 whether group assets are impaired

 whether investments in subsidiaries are impaired.

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