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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS




            Goodwill or gain on bargain purchase






            • Goodwill is recognised as a non-current asset in the


                statement of financial position.



            • Gain on bargain purchase is recognised as a gain

                (other income) in the profit or loss section of the


                statement                     of          profit              or          loss           and             other


                comprehensive income in the year in which the


                acquisition took place.


                    • If the gain on bargain purchase relates to a subsidiary


                       acquired in a prior period, it will be recognised as part of

                       opening retained earnings in the statement of changes

                       in equity.



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