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Basic group accounts (F1 revision)



                           Consolidation adjustments and the

                           CSOFP




               3.1  Consolidation adjustments and the CSOFP




                                          Consolidation
                                           adjustments






                              Fair value
                             adjustments                        Intra-group
                          (see chapter 13)                        trading






                                                  Outstanding               PUP

                                                    balances            adjustment





                                                Cash in                  Dr Retained

                                                 transit                   earnings (seller)

                                                Inventory in             Cr Inventory
                                                 transit



















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