1 Gtrue-t-u re: o/this, ~
I
6u0ines~ Combination~ - IFR SJ '3
4-
As<:::,e r 01V1 ci l 10t1D i ri-es S V101 ii loe
)'YH~01 $ V1re 01 F Fbt
1, \IOI l c.-1 e OV1
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A -The Acg,u i c;;; it-i o VI m e tlnoci 1 - 9,L,jfoSeC¥-,1e-v1 ,-
~ QLte of- 0tcOVVI I S lt 'IOVl vYJ=S,l/1 r e-VVJ en /-
1- ICiehci-F.!:f ih9 t\ne a ·c9t--1iv-.e-r.
0t vio/ A ccov1 V"1h v"'K:2J
lhe aoq,,u irov- has covitrol of K,-,e evih~ \. C;;;l....,__l'::ll~ ~S=•1.ArlJ(l'3- Cco.ocl vv 1\.l •
ei s pey t-\r1e~ oF 1FRs 10 . 1..-1
2 . 10etevvv,1h 1 :"'3 the ocq~ qa ~ •
::: Net- As=-e.r Vo, le ,71 Prop svic-we-
- oat-e Less ~
oF- obt-o,hiln8 coint-ro I = 1'-lo GrQool
Wll/
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. v e, .
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- c:J . . t-iP-i _ F'OIIV -, rever, I )
Acq,,.u1..--er ~hall ~ ~ v , , s,-e., tt,e 1CleV1 able {[1P1l"a:ilit:.,";e..e,::lincvi.---v--ed ,h-e, coin Go\ '1-eoi r t n q
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rec . er 1t.en01 prok:,o,lole . • ~m:9i~ .¼L1l ICQ¼JS= \ :::;;i.;=-:=--~ ~ -1 "'T
- -rvie. P10V\I
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rec . pr-i ·V \ciple _VYlVl~t-" b~ r-eco3v\J'=:>e.c\ ~\Ill~ vie., 1
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-1v1e qt~viir-er vv:ia_lj \oe, iho1evviV11Aec/ far th0 bef'en-ect T q,x ·1 proce= s '. = A. e,c.
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An Ass e,
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p i'Yl , ' . · _ . P°'l::jVYlet,t · • 1os YV1 eet
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i=: v ·:::: 01 vvioVIV\t poi'5Alo\e o t e nit · \- V = eviq of \e q s,e, r-ol,.__,,l'Y7 e-n r = 1-h \-c:w,q ibie-- o. ~ s,et-.
, Chawae .i\'\ CO~i"rGI - IFK'o 10 r<evYleW 'ber to r-ecl~s siFy FCTR
. - - - - -....
to r-etoivie d eayv,11/l 9 OVI e.011e.,.
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.... A9SOC IOlt-e
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IFRS q IV\'\/es,t mevit
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I
~
t;he ,·vi'Je9:>t -rneV'lt' w itv\ t\rie 3 . IV\cv-ea se tvae i\;"\ve ehvie-111 +-
:3 · lv-io..-eo 9e
ei V1 ce a cqtu ic. it:,i OVJ ecv--,t i~ . _ vv iV\ 0 i 11\C'e oc:q,i . ea.,vi i~
, l'FRSC\ ~-----A SG.OC 101te .
OV'ICI profit; OIV\ci pront--
COi .
4. •j. oisi:o~1 clue -i-o The Oro~ I. l"1oveoe .e 1vive&t-VY 1e111t-
I
I
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l. I11\cve:::;F_ e 't1"1e M ~ -
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ljj '· Rel'Ye09 UY~ the iviveQt-VY 'leV'I t-
doV'\e lcut-1 \;\or
1.1'4
o ret-o. iV\ ect eol'v'\ ivig
r
i t;;o t;vie Fern' vonue OV\ olate l VV1U9t- be
ot- ivicr-ea <,;:,e . ilrl t-he St-ciiV\o\O lrci I
Notse : A wiouvi i- i~ po,,.. t ~ f' coV1e. . -Z. , \ 11\CVectQ: .e w itvl tv'\e,
c1.-1r-reV \r '\ea r-G> e:.v,o.l"'e
fo calc - Goodvv 1ll ·
Iii 2. . ReCIOI s& i R.:J t\t-)e m-2-n 1 or pro Fi t7 ivi the
Ol<2> <;;;. 0 Ci C\ie- .
CJ )
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t;o - w-,o...-~e t to pyof1°b / ~ IFR9 q - - - ~ As.soci at-el 13 • rvieo.~u
-·
y-e oi\-- FV
I I of t"he 11t1ves,i ,v,eV1t
LOG~- N Ofe .- t't,\e 901 '"'' I ,o-s.c.. O V'\ Fo11\r
13. Tue Fair
wi II be rv,at-
v0i1ue
OIA
of the ftg,Q.et; ~
olabe ChQ,.. Ll- .
vo.\v1e 90-e& ra Pf L
MeOIGLA Ye Ass.e.t s to~
:=J
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CS)
IFRS q /111ve9t meV1t Aeeoo i oit-e
A l w~~s U9e ~vii
cn,1 Oll~s , s . ~ Iner-ease
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I
6u0ines~ Combination~ - IFR SJ '3
4-
As<:::,e r 01V1 ci l 10t1D i ri-es S V101 ii loe
)'YH~01 $ V1re 01 F Fbt
1, \IOI l c.-1 e OV1
- 'TV'iB ctcq,c..,11G l hOVl W1 et1'""
A -The Acg,u i c;;; it-i o VI m e tlnoci 1 - 9,L,jfoSeC¥-,1e-v1 ,-
~ QLte of- 0tcOVVI I S lt 'IOVl vYJ=S,l/1 r e-VVJ en /-
1- ICiehci-F.!:f ih9 t\ne a ·c9t--1iv-.e-r.
0t vio/ A ccov1 V"1h v"'K:2J
lhe aoq,,u irov- has covitrol of K,-,e evih~ \. C;;;l....,__l'::ll~ ~S=•1.ArlJ(l'3- Cco.ocl vv 1\.l •
ei s pey t-\r1e~ oF 1FRs 10 . 1..-1
2 . 10etevvv,1h 1 :"'3 the ocq~ qa ~ •
::: Net- As=-e.r Vo, le ,71 Prop svic-we-
- oat-e Less ~
oF- obt-o,hiln8 coint-ro I = 1'-lo GrQool
Wll/
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. v e, .
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-
.
1F a-i- eOY-lier date' vv-,visr v-,ave - P' I V•
a..
cae.V"i •
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- c:J . . t-iP-i _ F'OIIV -, rever, I )
Acq,,.u1..--er ~hall ~ ~ v , , s,-e., tt,e 1CleV1 able {[1P1l"a:ilit:.,";e..e,::lincvi.---v--ed ,h-e, coin Go\ '1-eoi r t n q
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; . ,
iht-ey-e sr I l'\.IC1 l g_s:,s=,c;;,vy::::r;-e ;:~ db V\=eV'.'h'vl h O ,
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-rhe::i VVl_vi 0 ~ VYi'Sf me c o vicep. FV"6VV1evvor~ , . _ _ __ •O\erort i-on
rec . er 1t.en01 prok:,o,lole . • ~m:9i~ .¼L1l ICQ¼JS= \ :::;;i.;=-:=--~ ~ -1 "'T
- -rvie. P10V\I
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- 7i,,e ~ s r CC1vi \oe r-e-1',01k::,1e YVleQ':=,l-;1recl
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rec . pr-i ·V \ciple _VYlVl~t-" b~ r-eco3v\J'=:>e.c\ ~\Ill~ vie., 1
01
PoY e, sse
901 1
· ;::
C..., If - 117 ''==' 01 p Y--e s enr- olo~1
Othon
_ '\e --Meci
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l,> IV1der.;1n1P-icahOV1 A ee.-e..t . . . t-o e, e\l · o, 9Vl\os, . No\-
-1v1e qt~viir-er vv:ia_lj \oe, iho1evviV11Aec/ far th0 bef'en-ect T q,x ·1 proce= s '. = A. e,c.
cov-,n~enr li C1 lo11it-1:::1 . 3 -Bl2B -f>- 3. Bl2.C
An Ass e,
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- · \/c-tlvie .
Feiir :,-1 \IQ e, n. S S ,....A
V\ TOI V\Q ·
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n A- co,,,v\\rer
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--1
ib\e, 01S:toe, 1n
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YI _ = {'()o r l-(e-f P--eJOred PVV'lr- P01 :1w--,e-v1i pm-r = ci,, ot- VV\~P-Lec-1 ~ roi- \rV\eer,~ ~'2. . '57
p i'Yl , ' . · _ . P°'l::jVYlet,t · • 1os YV1 eet
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.A., .:J O V1 (\C: , <"_,C;J\ . - CvBrDVV\e,r COV\iT O\ C r<b T E,,ov
i=: v ·:::: 01 vvioVIV\t poi'5Alo\e o t e nit · \- V = eviq of \e q s,e, r-ol,.__,,l'Y7 e-n r = 1-h \-c:w,q ibie-- o. ~ s,et-.
, Chawae .i\'\ CO~i"rGI - IFK'o 10 r<evYleW 'ber to r-ecl~s siFy FCTR
. - - - - -....
to r-etoivie d eayv,11/l 9 OVI e.011e.,.
I
.... Decrease ciOt+e ! ~ I
.-
I
. '
.... A9SOC IOlt-e
- -
IFRS q IV\'\/es,t mevit
e~Jv, tVl. ty,e LAS -z.7 FG. I. E;IWY) iV10ite croii'Vl 11-, ~ e FS ·
1. Etimivia t:e .n-ie, .
-:z.. Proform a Acey• jouv-111 ols -z. . tJo ProPovvv ,O\ Acq.i · J"o1..1vno I & ·
I
~
t;he ,·vi'Je9:>t -rneV'lt' w itv\ t\rie 3 . IV\cv-ea se tvae i\;"\ve ehvie-111 +-
:3 · lv-io..-eo 9e
ei V1 ce a cqtu ic. it:,i OVJ ecv--,t i~ . _ vv iV\ 0 i 11\C'e oc:q,i . ea.,vi i~
, l'FRSC\ ~-----A SG.OC 101te .
OV'ICI profit; OIV\ci pront--
COi .
4. •j. oisi:o~1 clue -i-o The Oro~ I. l"1oveoe .e 1vive&t-VY 1e111t-
I
I
I
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1YI
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.....1
0.
~
l. I11\cve:::;F_ e 't1"1e M ~ -
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ljj '· Rel'Ye09 UY~ the iviveQt-VY 'leV'I t-
doV'\e lcut-1 \;\or
1.1'4
o ret-o. iV\ ect eol'v'\ ivig
r
i t;;o t;vie Fern' vonue OV\ olate l VV1U9t- be
ot- ivicr-ea <,;:,e . ilrl t-he St-ciiV\o\O lrci I
Notse : A wiouvi i- i~ po,,.. t ~ f' coV1e. . -Z. , \ 11\CVectQ: .e w itvl tv'\e,
c1.-1r-reV \r '\ea r-G> e:.v,o.l"'e
fo calc - Goodvv 1ll ·
Iii 2. . ReCIOI s& i R.:J t\t-)e m-2-n 1 or pro Fi t7 ivi the
Ol<2> <;;;. 0 Ci C\ie- .
CJ )
p/L
t-o
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G-r'
2 . R-eclo9> Gi~ tt,,e morll-
t;o - w-,o...-~e t to pyof1°b / ~ IFR9 q - - - ~ As.soci at-el 13 • rvieo.~u
-·
y-e oi\-- FV
I I of t"he 11t1ves,i ,v,eV1t
LOG~- N Ofe .- t't,\e 901 '"'' I ,o-s.c.. O V'\ Fo11\r
13. Tue Fair
wi II be rv,at-
v0i1ue
OIA
of the ftg,Q.et; ~
olabe ChQ,.. Ll- .
vo.\v1e 90-e& ra Pf L
MeOIGLA Ye Ass.e.t s to~
:=J
C..Orrtro t i c. 90 i VJ ed . Fotir \/Ol\ue
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IFRS q /111ve9t meV1t Aeeoo i oit-e
A l w~~s U9e ~vii
cn,1 Oll~s , s . ~ Iner-ease
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