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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS





            Post-acquisition Date Accounting (.54 - .58)







            • Assets and liabilities recognised at acquisition


                    • Revert to their applicable standards subsequent to

                       business combination (B63)


                           • Intangibles - IAS 38


                           • Inventory - IAS 2

                           • PPE - IAS 16

                                  • Amounts may differ in separate and group financial statements -

                                      FV adjustments at acqusition

                           • Goodwill - IAS 36











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