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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS




            Revision example 2








            REQUIRED:



            • Prepare the consolidated annual financial statements of the Auto Ltd

                Group for the year ended 31 December 2016.


            • Your answer must comply with the requirements of the International
                Financial Reporting Standards.


            • Tax implications can be ignored.


            • No notes or comparative figures are required.


            • Round off all calculations to the nearest R1.

















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