tag:blogger.com,1999:blog-90744113681220806222024-03-14T02:29:18.902-07:00The Financial Consolidation Greek GeekTopics on Financial Consolidation and Oracle's Hyperion Financial Management (HFM)Kostas Nikolakopouloshttp://www.blogger.com/profile/15295121924274707956noreply@blogger.comBlogger6125tag:blogger.com,1999:blog-9074411368122080622.post-77331605639190328872018-11-18T11:14:00.000-08:002018-11-18T11:14:23.855-08:00Exploring the HFM Value dimension<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="separator" style="clear: both; text-align: center;">
</div>
<div style="margin-left: 1em; margin-right: 1em;">
</div>
<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<div style="text-align: left;">
As discussed in previous articles (see references at the end of this post), the HFM Value dimension is a special dimension displaying unique behavior, which facilitates the transformation of financial numbers of entity level financial statements, to those numbers contributing to the parent entity. This transformation occurs in several steps, involving adjustments, currency translations and consolidation/elimination calculations. Each transformation step is represented by a specific member in the Value dimension.</div>
<div style="text-align: left;">
<br /></div>
<div style="text-align: center;">
<img alt="" height="289" src="data:image/png;base64,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" width="320" /> </div>
<br />
<div style="text-align: center;">
</div>
<br />
The Value dimension is said to be a system dimension, which means that the HFM application designer cannot change or add members. With an exception: for each currency added to metadata, HFM automatically adds three members in the value dimension. Suppose for instance that we create a currency named <i>XXX</i> in metadata. HFM automatically creates the following members to the value dimension:<br />
<br />
<div style="text-align: center;">
<img alt="" height="63" src="data:image/png;base64,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" width="200" /></div>
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
Suppose that we have set entity <b>A</b> <i>DefCurrency</i> property to <i>XXX</i>. Normally, we are going to use an HFM data form or FDMEE to input/load financial data to this entity, by selecting the <Entity Currency> member of the Value dimension. What HFM actually does behind the scenes, is to lookup the <i>DefCurrency</i> property of the entity and resolve <Entity Currency> to <i>XXX</i>, where the inputted data will finally get stored. The same is true with other angle bracket Value members like <Entity Curr Ajds>, <Entity Curr Total>. Each time, HFM resolves those members to the actual currency and stores the values in that currency -e.g. <i>XXX Adjs</i>, <i>XXX Total</i>.<br />
<br />
Now, lets see what happens to the next level of the Value dimension. To see how it works, we'll use two more entities <b>B</b> and <b>C</b>. Both entities are supposed to be parents of <b>A</b>, which means that entity <b>A</b> is shared as a child to both entities <b>B</b> and <b>C</b>. We need to use two parents in our example to show the difference among parents of the same or different currency. Assume that entity <b>B</b>'s <i>DefCurrency</i> property is also <i>XXX</i>, while <b>C</b>'s <i>DefCurrency</i> property is <i>YYY</i>.<br />
<br />
When referring to the <Parent Currency> member of the Value dimension, HFM needs us to specify which parent it is about. If we choose <b>B</b> as the parent (or select the entity <b>B.A</b> in HFM), HFM resolves the member <Parent Currency> to <i>XXX</i>. Therefore, in the case of entity <b>B</b> having the same <i>DefCurrency</i> property as entity <b>A</b>, HFM does not duplicate the value, but resolves both Value members <Entity Currency> and <Parent Currency> to the same member <i>XXX</i>. The same is true for the <i>Adjs</i> and <i>Total</i> members of the angle bracketed Value members.<br />
<br />
An interesting observation is that the Journals module of HFM does not resolve currencies the same way. Namely, if we select <Entity Curr Adjs> in <i>Manage Journals</i>, the list contains journals related to functional currency of all different entities without any concern what those currencies are. To exhibit how the <i>Manage Journal</i> works, consider creating a journal on <b>A</b> in <Entity Currency>. If we post this journal, we can observe the posted numbers using a data grid and find the same numbers in both <Entity Curr Adjs> and in <Parent Curr Adjs> which means both resolve to the <i>XXX Adjs</i> Value member.<br />
<br />
However, if we select <Parent Curr Adjs> in <i>Manage Journals</i>, the journal is not there!!! Similarly, if we chose to post the same journal to <Parent Curr Adjs> in <i>Manage Journals</i> instead of <Entity Curr Adjs>, the journal would exist only in the <Parent Curr Adjs> realm of <i>Manage Journals</i>. Still, when posting the journal, the effect would be exactly the same as before: the numbers should be seen in <Entity Curr Adjs>, <Parent Curr Adjs> and <i>XXX Adjs</i>, keeping in mind that HFM does not duplicate data.<br />
<br />
<a href="https://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a>Now, lets see what happens if the parent entity is <b>C</b> instead of <b>B</b>. <b>C</b>'s <i>DefCurrency</i> property is <i>YYY</i>, so the entity <b>C.A</b> combined with <Parent Currency> resolves to <i>YYY</i>. This Value member is initially empty, until currency translation is run. After running translations, <i>YYY</i> contains the result of the execution of translation rules and can be viewed whether choosing <Parent Currency> or <i>YYY</i> directly. This means that HFM stores <Parent Currency> values separately only for <b>parent.entity</b> combinations with different default currencies. Note that the numbers translated by rules before being stored in <Parent Currency> are those in <Entity Curr Total> or <i>XXX Total</i> Value member.<br />
<br />
It easily follows that for <b>C.A</b> parent-entity combination, adjustment members are separate members as well: <Entity Curr Adjs> resolves to <i>XXX Adjs</i> while <Parent Curr Adjs> resolves to <i>YYY Adjs</i>.<br />
<br />
<div style="text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div style="text-align: center;">
<a href="https://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><img alt="" height="320" src="data:image/png;base64,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" width="296" /></div>
<br />
<b>Conclusion</b><br />
In this article we have exhibited that the angle bracketed members of the value dimension are not "real" members or placeholders for saving values, but rather they are dynamic names resolving to the real members representing actual currencies.<br />
<br />
We have also seen that in Journal terms, the angle bracketed Value members <Entity Curr Adjs> and <Parent Curr Adjs> are separate locations for storing journal entries, irrespective to the actual members where data is stored when individual journals are posted.<br />
<br />
<b>References:</b><br />
<a href="http://thanos-onetruth.blogspot.gr/2013/11/value-dimension.html" rel="nofollow">..Value dimension</a><br />
<a href="https://kostasnikolakopoulos.blogspot.com/2013/11/hfm-dimensions-and-metatada.html" rel="nofollow">HFM Dimensions and Metatada</a></div>
Kostas Nikolakopouloshttp://www.blogger.com/profile/15295121924274707956noreply@blogger.com0tag:blogger.com,1999:blog-9074411368122080622.post-32300066122843528222018-05-20T04:58:00.000-07:002018-05-22T08:01:52.608-07:00Combining accounts of different dimensionality in an expression<div dir="ltr" style="text-align: left;" trbidi="on">
One of the moments of greatest frustration in writing HFM rules is
when we tend to ignore the <i>Dimension Intersection Considerations</i> applying to references of dimension members of the source and destination Points of View (POV) in the
expression string (HS.Exp). I will not get into every detail of writing
correct expressions, since it is well documented in the <i>Oracle Hyperion
Financial Management Administrator's Guide</i>. Instead, I will focus on a common category of expressions, where accounts of different analysis
are involved.<br />
<br />
Let's consider for example that we have three accounts, "<i>IDest</i>", "<i>ISourceA</i>" and "<i>SourceB</i>".
The first two accounts are specified as inter-company (IC) in their metadata
definition, while the third is not.<br />
<br />
Now, lets suppose that we need to
get the sum of <i>ISourceA</i> plus <i>SourceB</i> into <i>IDest</i> so that all IC members of the first source pass to the corresponding IC of the destination and only the <i>[ICP None]</i> member of the second source account passes to the corresponding member of the destination account. An experienced rules author recognizes that this expression will not work:<br />
<br />
<span style="font-family: "courier new" , "courier" , monospace; font-size: small;">HS.Exp "A#IDest = A#ISourceA + A#SourceB"</span><br />
<br />
This is because when the destination account's dimension members are not explicitly specified in the expression, HFM implicitly uses all valid combinations of members of unspecified dimensions. This is not a problem as regards the first account on the right side of the equation <i>ISourceA</i>, which will pass the value of each IC member, to the corresponding IC member of the <i>IDest</i> account.<br />
<br />
However, this is not the case of the second account <i>SourceB</i>. Since this account does not support IC analysis, the only valid IC member having some data is <i>[ICP None]</i> and HFM will pass that value to <b>every</b> IC member of the <i>IDest</i> account, ending up in redundant values in the destination.<br />
<br />
There are several ways to handle this, like building member lists or using data units. Both member lists and data units involve <i>For</i> loops and make code unnecessarily complex and hard to read. My preferable solution to this issue is summarized in the following two lines of code:<br />
<br />
<span style="font-family: "courier new" , "courier" , monospace; font-size: small;">HS.Exp "A#IDest = A#ISourceA"</span><br />
<span style="font-family: "courier new" , "courier" , monospace; font-size: small;">HS.Exp "A#IDest.I#[ICP None] = A#ISourceA.I#[ICP None] + A#SourceB.I#[ICP None]"</span><br />
<br />
<br />
The first line executes between the two<span style="font-size: small;"> IC </span>accounts and passes every IC value of the source to the corresponding IC value of the destination, including the <i>[ICP None]</i> member. The second line, passes the sum of the two source accounts' intersections with <i>[ICP None]</i>, to the <i>[ICP None]</i> member of the destination account. You might observe that <i>[ICP None]</i> gets a value in both lines, the first line setting it incorrectly to the <i>[ICP None]</i> value of <i>ISourceA</i>, thought we won't bother because the second line overwrites the destination account's <i>[ICP None]</i> member with the correct value.<br />
<br />
Of course, according to the <i>Dimension Intersection Considerations</i> section of admin manual mentioned above, we could omit the <i>I#[ICP None]</i> from both accounts on the right side of the equation in the second line. However, we have chosen to preserve the explicit references to IC members for better understanding of the issue at hand and for greater code readability.<br />
<br />
This technique is not limited to the ICP dimension. It can be applied to any other custom dimension as well. In cases that the destination account along with some of the source accounts share a common top member of the custom dimension in their metadata definition, while the remaining source accounts support only the <i>[None]</i> member of the same custom dimension, the technique shown here is suitable.<br />
<br />
As a final word, the selected example used for exhibiting the presented concepts, was about using rules for adding up two accounts. The same effect could also be achieved by building an account hierarchy in metadata, having <i>IDest</i> as the parent account and <i>ISourceA</i> along with <i>SourceB</i> as the children. No rules would be involved in that case. Though, the later approach can not be generalized as a substitute for rules in every case at hand.<br />
<br /></div>
Kostas Nikolakopouloshttp://www.blogger.com/profile/15295121924274707956noreply@blogger.com0tag:blogger.com,1999:blog-9074411368122080622.post-1661649504741205062013-12-04T05:52:00.001-08:002018-05-18T02:22:03.488-07:00First impressions with the Calculation Manager<div dir="ltr" style="text-align: left;" trbidi="on">
Having read that Calculation Manager is now a mature product, I left aside some time for evaluating this new development environment for HFM. First, I consulted the material found on the net, and got immediately started. I wrote and tested all the typical calculation rules found in most of my client implementations.<br />
<br />
Here is some must-read material that I found very useful during this endeavor:<br />
<ul style="text-align: left;">
<li><a href="http://www.slideshare.net/Ranzal/getting-started-with-calc-manager-for-hyperion-financial-management">Getting started with calculation manager for hyperion financial management</a></li>
<li><a href="http://www.slideshare.net/Ranzal/advanced-topics-in-calc-manager-for-hfm">Advanced topics in calculation manager for HFM</a></li>
</ul>
<div style="text-align: left;">
It appears that there are benefits from moving to calculation manager, though I'm much concerned with productivity of rules writing. There is too much clicking around on the visual replacements of both logic and functions.<br />
<br />
On the contrary, using a good text editor, which:<br />
1. supports customization to highlight the HFM VBScipt syntax,<br />
2. provides with custom function and subroutine quick lists,<br />
3. bookmarks, and<br />
4. intellisense<br />
is way more productive to write old fashioned classic rules than using the calculation manager. Though it may be worth keeping with the currents, as is always the case with technology.<br />
<br />
One thing I was curious about, was whether the process of deploying rules with the calculation manager is irreversible, like the metadata case. However, it seems that both classic and calculation manager rules can overwrite each other at any time. In addition as soon as there are rules implemented with the calculation manager, you can extract them as you would do with classic rules.</div>
</div>
Kostas Nikolakopouloshttp://www.blogger.com/profile/15295121924274707956noreply@blogger.com0tag:blogger.com,1999:blog-9074411368122080622.post-59177450061269796962013-11-28T02:28:00.000-08:002013-12-04T05:59:11.489-08:00HFM Dimensions and Metatada<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-size: large;"><b>Overview</b></span><br />
In this article, we shall first clear up a confusion observed frequently between HFM Dimensions and Metadata and explore their relationships. We shall close by examining a peculiarity of the Value dimension.<br />
<br />
Note that all presented information refers to Oracle Hyperion Financial Management version 11.1.2.2 or earlier. <br />
<br />
<b><span style="font-size: large;">HFM Dimensions and Metadata</span></b><br />
When training people in designing or maintaining HFM applications, all too often there is confusion between metadata items and dimensions. It is probably because for the most part of the application design, we populate members in Entities, Accounts and Custom dimensions through using our metadata design tools, which seem to be in one-to-one relationship with the dimensions used and selected in the application.<br />
<br />
It may be helpful to separate between the two by visualizing metadata as an abstract concept related to application design and dimensions as the incarnation of the design in a working application. One thing is for sure: there is no one-to-one correspondence between a metadata item and a dimension.<br />
<br />
In addition, not all dimensions behave the same. The following table summarizes the similarities and the differences in nature and behavior of both metadata items and dimensions pertaining to an HFM application.<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHv4R1V0DMPtw3hyWFLG_TDdl55iDqxMwM0Suj87tOeYz4q7ASYHt7Aqup6Jti_7RQswuGgptsoKntcUz50z6l54C0xN7sTXsfglGsT_hfhIPGJQLWoSu0zOglx1arQPeIo34Wd6nozRg/s1600/fig.metadata.dimension.table.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="305" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHv4R1V0DMPtw3hyWFLG_TDdl55iDqxMwM0Suj87tOeYz4q7ASYHt7Aqup6Jti_7RQswuGgptsoKntcUz50z6l54C0xN7sTXsfglGsT_hfhIPGJQLWoSu0zOglx1arQPeIo34Wd6nozRg/s400/fig.metadata.dimension.table.JPG" width="400" /></a></div>
<br />
A common HFM application uses 12 dimensions. More custom dimensions may be added in newest versions of the software; still the 12 dimensions are the core. Our first observation then, is that the number of metadata items does not equal to the number of core dimensions (refer to the first column).<br />
<br />
Second, there are no dimensions for <i>Currency</i>, <i>ConsolidationMethod</i>, <i>SecurityClass</i> and <i>Alias</i>. We could have also added the <i>AppSettings</i> item found in the classic metadata designer, still this is so obvious that this item does not relate to any dimension whatsoever.<br />
<br />
Our third observation is that there are also differences in the degree that we can customize each metadata item. For example, while we can freely add members almost to any metadata item, though <i>ICP</i>, <i>Value</i> and <i>View</i> metadata items (and their corresponding dimensions) limit what we can do with them. We can add members to the <i>ICP</i> dimension only indirectly, by adding Entities and marking them with the <i>IsICP</i> flag.<br />
<br />
In addition, there is no way to add members in the <i>Value</i> dimension directly. Though for each new member we add to the <i>Currency</i> metadata item, three new members appear in the <i>Value</i> dimension -e.g. by adding <i>GBP</i> in the currencies list, we get <i>GBP</i>, <i>GBP Adj</i> and <i>GBP Total</i> in the <i>Value</i> dimension.<br />
<br />
Finally, the View metadata item can be customized only to provide with the strictly defined members <i>YTD</i>, <i>HYTD</i>, <i>QTD</i>, <i>MTD</i> etc. Here we are restricted to the keywords that we can use as well as to the number of members which must equal to the number of levels set in the <i>Period</i> dimension.<br />
<br />
Next, we observe that not all dimensions support hierarchical structure and those that do, may not support hierarchical aggregation. Even though we can structure <i>Scenarios</i> in hierarchies, the members of those hierarchies will not roll-up to their parent. Even though <i>Entities</i> can form hierarchies which aggregate, the aggregation calculations are performed only when consolidation is executed and they are dictated by the consolidation rules logic.<br />
<br />
<i>ICP</i> and <i>Value</i> dimensions form fixed structures that cannot be customized. In addition the <i>Value</i> dimension has a complex hierarchical aggregation, whereby adjustment members are dynamically added with their corresponding members, while other members like <i><Parent Currency></i> and <i>[Proportion]/[Elimination]</i> are populated by executing translation or consolidation logic.<br />
<br />
<b><span style="font-size: large;">Value - Is it Really a Dimension?</span></b><br />
Finally, I should mention another important peculiarity with HFM dimensionality. Value is not a “real” dimension. It behaves like a normal dimension as regards a single entity. However, when we roll-up to parent entities, it stops to behave like any other dimension. For example, consider a custom dimension member; let's call it <i>Road bikes</i> being part of the <i>Total Products</i> hierarchy in <i>Custom1</i>.<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhgF3CoP6Afu_xZmvWYlXRsQ3lJQWUbZl8J5sol6PCbAGXLtHBIyNMk4P6pUluPT506v-TbhzZDy9wLu15TJSUgXYaJ1FJj0kPWouR-gX7MHILU96q9oImB-YIBO9td7X4ynoybzTjDxg4/s1600/fig.product.hierarchy.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhgF3CoP6Afu_xZmvWYlXRsQ3lJQWUbZl8J5sol6PCbAGXLtHBIyNMk4P6pUluPT506v-TbhzZDy9wLu15TJSUgXYaJ1FJj0kPWouR-gX7MHILU96q9oImB-YIBO9td7X4ynoybzTjDxg4/s1600/fig.product.hierarchy.JPG" /></a></div>
<br />
When you input a number in the <i>Road bikes</i> member in the Entity <i>NY</i>, you expect that this number will be part of the total found in the <i>Road bikes</i>, of the parent entity <i>US</i>.<br />
<br />
Now consider the <i>Value</i> dimension, part of it is shown below:<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj7B9SIVDeU-X0BXpAKdc57u6Swn4KPuF0e5Utj2B1JZqTnKnrfdOfhJpRThOIA2XGV8cJrmFuZxodCkHFlGWQT0FxwbLsx7ypCbpffJZrR3FkVBunIAUTsYwTl9GgJBxo4qJ2uyQ7tJx0/s1600/fig.value.dimension.partial.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="68" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj7B9SIVDeU-X0BXpAKdc57u6Swn4KPuF0e5Utj2B1JZqTnKnrfdOfhJpRThOIA2XGV8cJrmFuZxodCkHFlGWQT0FxwbLsx7ypCbpffJZrR3FkVBunIAUTsYwTl9GgJBxo4qJ2uyQ7tJx0/s320/fig.value.dimension.partial.JPG" width="320" /></a></div>
<br />
When you post an adjustment to the <i><Entity Curr Adjs></i> member in the Entity <i>NY</i>, it will not be part of the <i><Entity Curr Adjs></i> member in the parent entity <i>US</i>. Instead, the adjustment number will be part of the total in the <i><Entity Currency></i> member of the parent entity. What you should keep in mind from the above discussion is that the <i>Value</i> dimension limits its behavior as a dimension within a single entity.<br />
<br />
You can find more detail on how the value dimension works in a fine article here:<br />
<br />
<a href="http://thanos-onetruth.blogspot.gr/2013/11/value-dimension.html">http://thanos-onetruth.blogspot.gr/2013/11/value-dimension.html</a><br />
<br />
<span style="font-size: large;"><b>A Final Word</b></span><br />
<br />
As mentioned above the present article refers to versions of HFM, earlier than 11.1.2.3. In 11.1.2.3 we have a few changes related to our discussion worth mentioning:<br />
1. A new metadata item has been added corresponding to the cell text<br />
2. The core dimensions have been decreased to 10, leaving <i>Custom3</i> and <i>Custom4</i> out of the core. It would not make sense to also leave <i>Custom1</i> and <i>Custom2</i> out as well, since they hold the currency members which hold the exchange rates.<br />
<br />
<b>Acknowledgements</b><br />
Special thanks to Thanos Antzoulatos for reviewing and commenting on the above content.</div>
Kostas Nikolakopouloshttp://www.blogger.com/profile/15295121924274707956noreply@blogger.com0tag:blogger.com,1999:blog-9074411368122080622.post-78902783520997096162013-10-31T08:46:00.000-07:002013-11-13T01:13:24.654-08:00Best Practices in Account Details Breakdown<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: left;">
<b><span style="font-size: large;">Introduction</span></b></div>
<div style="text-align: left;">
This topic first appeared as my answer to a question posted in Oracle's OTN Financial Consolidation forums. Since then I have included several improvements to clear-up the presented information. The description of the design issue goes like this:</div>
<div style="text-align: left;">
<br /></div>
<div style="text-align: left;">
Suppose we have a <i>Sales</i> account which needs to be detailed by <i>TotalProducts</i> hierarchy in a custom dimension. Therefore <i>TotalProducts</i> is the sum of its children <i>Product1</i>, <i>Product2</i>, <i>Product3</i> etc. Usually we get the total sales figure as part of the company's General Ledger trial balance. However, in order to have the sales figure both participate on the company's income statement and provide with the desired product analysis, we need to wait until the individual product sales figures become available. This prevents us from previewing calculated and consolidated early drafts of our financial statements.</div>
<div style="text-align: left;">
<br /></div>
<div style="text-align: left;">
<b><span style="font-size: large;">The concept of the Data Stream</span></b></div>
<div style="text-align: left;">
The pattern described above is all too common in consolidation applications. Different pieces of data, arrive at different points in time each providing different information or different aspects of the same information. This is roughly what we call Data Streams. We may identify two or more streams of data in a more formal fashion by analyzing the following characteristics:</div>
<ol style="text-align: left;">
<a href="http://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=9074411368122080622" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a>
<li>We get them from different sources (systems, people, departments etc)</li>
<li>They become available at different points in time</li>
<li>They are of different levels of detail or use different aspects of analysis</li>
<li>They come in different frequencies (monthly, quarterly, annually)</li>
<li>They may address to different audiences (internal management, external authorities, auditors etc)</li>
</ol>
<div style="text-align: left;">
It is imperative that we hold data from the different streams at different locations. We should never overwrite or delete information, even if it is redundant as in our example <i>Sales</i> account. All information used must be present and auditable at any time. And more often than not, redundant information among different streams must reconcile.<br />
<br />
Let's return to our setting. We receive a sales figure from the trial balance stream and several sales figures broken down by product in a subsequent stream. Keeping in mind the above imperative, we can choose from the following solutions, all equally applied in typical HFM applications:<br />
<br />
<b>1st solution: use supplementary accounts</b><br />
With this method we don't keep a single account for both sales figures. We use account <i>Sales</i> as a target of the trial balance and account <i>SupplSales</i> as a target for the product stream. The account <i>SupplSales</i> attribute <i>Custom1TopMember</i> is set to <i>TotalProducts</i> to provide with product analysis. Here is how the product hierarchy in <i>Custom1</i> dimension looks like (indented members are children):<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg8o05SfRv2nNA48Vlu3hULGFEx90sGxRO_5hC6izKOwNGTNshVeSPmwLBLHFH1mn6oGKc2Uag0x2E8S0E9SvfyMKxcwhtWCYeYrvZX-qQGFrG_TjG1fIsWuxKRCB62JjDhGjYv3bb2nO4/s1600/Metadata+fig.1.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg8o05SfRv2nNA48Vlu3hULGFEx90sGxRO_5hC6izKOwNGTNshVeSPmwLBLHFH1mn6oGKc2Uag0x2E8S0E9SvfyMKxcwhtWCYeYrvZX-qQGFrG_TjG1fIsWuxKRCB62JjDhGjYv3bb2nO4/s1600/Metadata+fig.1.JPG" /></a></div>
<br />
In addition to the two accounts <i>Sales</i> and <i>SupplSales</i>, we shall also need a validation account for instance <i>VSales</i> to hold the difference between <i>Sales</i> and <i>SupplSales</i>. To calculate <i>VSales</i> we have to write a validation rule like this:</div>
<div style="text-align: left;">
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0ybfGefwhESj6Yyt_ItTRFwJFkC2SSHPkXYQPXwyWa-eQtdxmLlRBOxrS4MVrR4URaVkP3gOieOnvThV7x6_Hm5xbwbE7fT3oaxbWa8Ye4Of09ljzYCaVPb_Sn264DIv0yna5Rbbldi0/s1600/Rules+fig.1.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0ybfGefwhESj6Yyt_ItTRFwJFkC2SSHPkXYQPXwyWa-eQtdxmLlRBOxrS4MVrR4URaVkP3gOieOnvThV7x6_Hm5xbwbE7fT3oaxbWa8Ye4Of09ljzYCaVPb_Sn264DIv0yna5Rbbldi0/s1600/Rules+fig.1.JPG" /></a></div>
<br />
While <i>VSales</i> equals <i>Sales</i> when the trial balance stream is submitted, as soon as the product stream is also submitted <i>VSales</i> will zero out. We can also connect <i>VSales</i> to the application validation accounts, to control the process flow.</div>
<div style="text-align: left;">
<br />
<b>2nd solution: submit the product stream as a journal entry</b><br />
In this case we need a single sales account and use a slightly modified product hierarchy in Custom1: </div>
<div style="text-align: left;">
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhB5-eH5pip931__SZ2tBv5XmwrsQthsaggN_IUziyeAwRwGIZRnhE42Xr9LqVtjPN3D2Mo_QGZoXjXhPc61OwSH3NcDARuZTc4VOchZdzdbzUCCY58JjLIq2CaOhTN0grsTvIPM_sNjHk/s1600/Metadata+fig.2.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="84" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhB5-eH5pip931__SZ2tBv5XmwrsQthsaggN_IUziyeAwRwGIZRnhE42Xr9LqVtjPN3D2Mo_QGZoXjXhPc61OwSH3NcDARuZTc4VOchZdzdbzUCCY58JjLIq2CaOhTN0grsTvIPM_sNjHk/s320/Metadata+fig.2.JPG" width="320" /></a></div>
<br />
When loading the trial balance, the total sales figure will be targeted to the <i><i>TB_</i>AllProducts</i> member. From there the sales figure will roll-up to <i>TotalProducts</i> and the total sales figure will enable us preview the financial statements before all submissions of different streams are made available.</div>
<div style="text-align: left;">
<br />
At a later time when the products stream comes in, we shall load it as a balanced journal entry. This journal entry will credit product sales figures to <i>Product1</i>, <i>Product2</i> and <i>Product3</i> and debit the total to <i><i>TB_</i>AllProducts</i>, effectively countering the previously loaded amount, without overwriting it. The result will look like this:<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiYf1sflT3Exld2O5nmlMvLrg_xXiPGSoW0kX2lx6H-P-YRKohRiWUNSMh8WPOxzyhZ5Q7wlVUT3_6lGt4epTUmKw9hZOrZHjHL1_7Nmf_oAjj6EHEef1rNIK8_KmsxQ-pWf0a-lDzhKrM/s1600/Excel+fig.1.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiYf1sflT3Exld2O5nmlMvLrg_xXiPGSoW0kX2lx6H-P-YRKohRiWUNSMh8WPOxzyhZ5Q7wlVUT3_6lGt4epTUmKw9hZOrZHjHL1_7Nmf_oAjj6EHEef1rNIK8_KmsxQ-pWf0a-lDzhKrM/s1600/Excel+fig.1.JPG" /></a></div>
<br /></div>
<div style="text-align: left;">
Note that when we select <i><Entity Curr Total></i>, we get both the trial balance figure at the summary level, and the individual product sales at the detail level. Also note that if the individual product sales submitted, do not meet the summary loaded with the trial balance, a balancing figure will appear in the cell identified by the combination <i>A#Sales.C1#TB_AllProducts.V#<Entity Curr Total></i>, instead of zero. This data cell can be considered as the validation, though we have neither provided with a validation account, nor a validation calculation rule. Once more, we can connect the above cell to the application validation accounts, to control the process flow.</div>
<div style="text-align: left;">
<br />
<b>3rd solution: use an automatically calculated balancing entry</b><br />
This is a more advanced technique, whereby you keep a single <i>Sales</i> account and support with product analysis in a custom dimension as before, with the following changes:<br />
<div class="separator" style="clear: both;">
</div>
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiEhlWitA3-n30YNIFOWkIRUkfqIaZPmcdaTCPIvgclk3wKF05N8VNZkuEmrokPcXh-IIhPg8K6EwgR9szloY2kcUyj_atXtVC2LxQwOtXUUc04epX8FCwz_jmE-os8HYL1YDwlclH8ySY/s1600/Metadata+fig.3.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiEhlWitA3-n30YNIFOWkIRUkfqIaZPmcdaTCPIvgclk3wKF05N8VNZkuEmrokPcXh-IIhPg8K6EwgR9szloY2kcUyj_atXtVC2LxQwOtXUUc04epX8FCwz_jmE-os8HYL1YDwlclH8ySY/s1600/Metadata+fig.3.JPG" /></a></div>
<br />
Note that in this case we must also set the attribute <i>AggrWeight</i> of <i>TB_AllProducts</i> to zero, so that we ensure that there is no double counting when both the trial balance and the product streams are loaded. In order for this to work we also need to write the following calculation rule:</div>
<div style="text-align: left;">
<br /></div>
<div style="text-align: left;">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3Vog_0W4asEDR2QrG_CnyHGFF-GBIb0_n_-UAVJW_0RN84jQFpNCDrgz7kZ6bPK3wdlbeHD4SqrA3Q2qsvddtHi8EsxMpyyj5tCgq5UDlXHz5lBcaZLaHv4bheOmjhb_fB-yMEvmUu98/s1600/Rules+fig.2.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3Vog_0W4asEDR2QrG_CnyHGFF-GBIb0_n_-UAVJW_0RN84jQFpNCDrgz7kZ6bPK3wdlbeHD4SqrA3Q2qsvddtHi8EsxMpyyj5tCgq5UDlXHz5lBcaZLaHv4bheOmjhb_fB-yMEvmUu98/s1600/Rules+fig.2.JPG" /></a></div>
<br /></div>
<div style="text-align: left;">
As soon as we load the trial balance stream and execute the calculations, the picture will be like this:<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjfpI2r1Efq5it35SJ-Wy8XAH7HIOTq9dVKyhOwEWNhgvU8jB4R9Li0HjldAq9CXKIiEw0mvi17NAA1VhTpHQbYz8ANvzdBQFGLdd5qWs9N7EhHgjBBZPiiYKsJajrjVU6PCg0QT3ymhYA/s1600/Excel+fig.2.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjfpI2r1Efq5it35SJ-Wy8XAH7HIOTq9dVKyhOwEWNhgvU8jB4R9Li0HjldAq9CXKIiEw0mvi17NAA1VhTpHQbYz8ANvzdBQFGLdd5qWs9N7EhHgjBBZPiiYKsJajrjVU6PCg0QT3ymhYA/s1600/Excel+fig.2.JPG" /></a></div>
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
Note that the whole trial balance amount is captured from the calculation and rolls all the way up to the total, while the product sales cells are still blank.<br />
<br />
Subsequently, the product stream comes in, we calculate again and the above picture changes as follows:<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiI_3O_t6ZrqerH87TipxG0Od_5dv10U19pJfasvtuWHStrsF1D2sacMCyi7W-BxMX1hvlU_KyAtnPhExPY1DU7Q9uQYPw11cPxvnWIXkRfSagDimuvUIKHaJaF4SbPK34RW3ffYe940Y/s1600/Excel+fig.3.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiI_3O_t6ZrqerH87TipxG0Od_5dv10U19pJfasvtuWHStrsF1D2sacMCyi7W-BxMX1hvlU_KyAtnPhExPY1DU7Q9uQYPw11cPxvnWIXkRfSagDimuvUIKHaJaF4SbPK34RW3ffYe940Y/s1600/Excel+fig.3.JPG" /></a></div>
<br /></div>
<div style="text-align: left;">
Note that in the above example the balancing entry is zero, while the <i>TotalProducts</i> value has not changed since the initial load of the trial balance.<br />
<br />
Now, interesting things happen when the product values do not meet the trial balance total. In that case, the balancing figure will fill the gap between the two totals. We can view the balancing member as the validation between the two streams. Like the previous solutions, we can connect the balancing member to the application's validation accounts to control the process.</div>
<div style="text-align: left;">
<br />
<b><span style="font-size: large;">Conclusion</span></b><br />
We presented three techniques that we can use for addressing the agreement of redundant information coming in different streams. There is no single answer to the question which is best. One has to examine each individual account and the related data streams that correspond to the account and decide what fits best. I have cases where all three patterns have been applied to the same application for different accounts and/or streams. Possibly, you could come up with a hybrid solution, it is all fine.</div>
</div>
Kostas Nikolakopouloshttp://www.blogger.com/profile/15295121924274707956noreply@blogger.com0Athens, Greece37.9837155 23.72930969999993137.8836025 23.567948199999929 38.0838285 23.890671199999932tag:blogger.com,1999:blog-9074411368122080622.post-9952034972818414322012-01-08T22:58:00.000-08:002013-01-11T06:55:52.942-08:00Hierarchical versus Flat Financial Consolidation<div dir="ltr" style="text-align: left;" trbidi="on">
or The implications of structure over financial consolidation calculations<br />
<div align="center" class="MsoNormal" style="text-align: center;">
</div>
<h1 style="font-family: Verdana,sans-serif;">
<span style="font-size: large;"><span lang="EN-GB">Forward to the blog edition</span></span></h1>
<span style="font-size: small;"><span style="font-family: Verdana,sans-serif;">
</span></span><br />
<div class="MsoNormal" style="font-family: Verdana,sans-serif;">
<span style="font-size: small;"><i><span lang="EN-GB">I first considered the concepts and issues presented in this article, during early consolidation engagements back in 2004. There was a general assumption among financial reporting practitioners that financial consolidation calculations would arrive at the same numbers no matter what the consolidation structure of an indirect investment would be. However, this assumption turned out to be false. The differences became apparent during the elaboration of the mathematical formulation of financial consolidation I was working on at that time. Four years later, in August 2008 this material was first organized and published in print as a whitepaper, originally released only to my clients.<br /><br />As you'll see, despite the fact that it is a product of a mathematical model, the article is written in finance terms, because my intention is to increase awareness of finance executives about the effect of choosing between different group configurations on their final consolidated numbers. Having decided to release this article to the wider audience, I hope it will be as useful as it has been to my clients.<br /><br />As a final word, the reader may recognize that the calculations of the non-controlling interests (or NCI, formerly called the minority interest) in the article, are according to IFRS 3 (2004). While the measurement of NCI based on the share of the identifiable net assets of the acquiree is still valid, IFRS 3 (2008) provides with an alternative measurement based on the fair value of the NCI. I may be able to write something about <span style="font-size: small;">this change</span> in a later post.</span></i></span><br />
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span style="font-size: x-large;"><b><span lang="EN-GB">Overview</span></b></span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">The purpose of this working paper is to
compare the results of the two commonly used methods for consolidating
indirectly owned fully controlled subsidiaries in forming the Group Balance
Sheet. In order to demonstrate the arising differences in calculated values, we
use a numeric example. Finally we attempt to explain the differences and suggest
ways to re-conciliate the two methods.</span></div>
<h1 style="font-family: Arial,Helvetica,sans-serif;">
</h1>
<h1 style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: x-large;">Setting the Stage</span></h1>
<div class="MsoNormal">
<div style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">Our subject is a subsidiary company which
belongs to a multi-level group of companies. This means that the company </span><span lang="EN-GB" style="font-size: small;">in question</span><span lang="EN-GB" style="font-size: small;"> is directly owned by another company which is itself owned by a group’s
holding company. It can be shown that
the same issues arise if we place our subsidiary company at an even lower
hierarchical level, but for simplicity we limit our discussion to a two level
hierarchy. The following figure exhibits the hierarchy in question.</span></div>
<div style="text-align: center;">
<img alt="" src="data:image/png;base64,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" /><span lang="EN-GB"> </span></div>
</div>
<div class="MsoNormal">
<span lang="EN-GB" style="color: black; font-family: "Palatino Linotype","serif"; font-size: 10pt;"></span><span lang="EN-GB"> </span></div>
<div class="MsoNormal">
<span lang="EN-GB"></span><span lang="EN-GB"></span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">Company H has acquired 60% of S and has the
full control of the company, therefore H consolidates S using the full
consolidation method. In the same fashion company G owns 80% of H and also uses
the full consolidation method to calculate H’s contribution to the consolidated
reports.</span><br />
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">At the time of the first acquisition of S
by H, H spent 110.000 to acquire S’s net assets consisting of 100.000 Share
Capital and 50.000 Reserves. To simplify matters, ever since the first acquisition
there was no change in percentage owned, or the invested amount. Furthermore,
the percentage of G in H has never changed. Finally, at the time the
consolidated numbers are calculated, S reports 115.000 Reserves.</span></div>
<h1 style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: x-large;">Flat and Hierarchical Methods</span></h1>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">As mentioned in the introduction of this
article, we have observed that group financial reporting practitioners are
using two distinct methods for consolidating S in G’s consolidated Balance
Sheet. Apparently both of the methods are acceptable to the auditing
authorities.</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">The <i>Flat</i>
method ignores the fact that it is indirectly owned and consolidates S as if it
were a direct subsidiary using the <i>effective
percentage </i>which calculates as the product of the two percentages – i.e.
80% x 60% = 48%. It also calculates an <i>effective
minority percentage</i> – i.e. 100% - 48% = 52%.</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<br />
<span lang="EN-GB" style="font-size: small;">The <i>Hierarchical</i> method performs the
calculation in two steps; in the first step S is consolidated into H’s
consolidated Balance Sheet using the direct ownership of H in S (60%) and then
the results are further consolidated into G’s group Balance Sheet using the
percentage of G in H (80%).</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<br />
<span lang="EN-GB" style="font-size: small;">The two methods
calculate the same contribution of S’s reserves to the consolidated reserves,
but calculate different numbers for Goodwill and Minority Interest. In the
following sections we demonstrate the schedules </span><span lang="EN-GB" style="font-size: small;">calculating </span><span lang="EN-GB" style="font-size: small;">the
contributions of S, using the two methods, illustrating the differences in produced
results.</span></div>
<h1 style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: x-large;">The Flat Method Schedules</span></h1>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">As mentioned above in the following
schedules we are using the <i>effective</i>
percentages for ownership and minority interests – i.e. 48% and 52%
respectively.</span></div>
<div class="MsoNormal">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-collapse: collapse; width: 456px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 1:
Goodwill calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Investment
(80% x 110.000)</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">88.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Less:</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-char-indent-count: 2.0; text-align: left; text-indent: 20.0pt;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Share Capital</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">100.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-char-indent-count: 2.0; text-align: left; text-indent: 20.0pt;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves at acquisition</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">50.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">150.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 6;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Indirect
percentage (48%)</span></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: red; font-family: "Arial","sans-serif";">(72.000)</span><span style="color: windowtext; font-family: "Arial","sans-serif";"></span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 7;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">16.000</span></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 8;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 9;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 2:
Reserves calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 10;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">115.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 11;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves at
acquisition</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: red; font-family: "Arial","sans-serif";">(50.000)</span><span style="color: windowtext; font-family: "Arial","sans-serif";"></span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 12;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Effective
percentage (48%)</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">65.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 13;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves</span></i></b></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 14;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 15;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 3:
Minority Interest calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 16;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Share Capital</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">100.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 17;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">115.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 18;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">215.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 19;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Effective
Minority Percentage (52%)</span></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">111.800</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 20;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Investment</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">110.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 21;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Group's
minority percentage (100% - 80%)</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: red; font-family: "Arial","sans-serif";">(22.000)</span><span style="color: windowtext; font-family: "Arial","sans-serif";"></span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 22; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest</span></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">89.800</span></i></b></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">In Schedule 1 the consideration that there
is no exclusive right of G in the investment of 110.000, is taken into account
in the Goodwill calculation. Since we exclude the part of investment which is
attributed to the G’s minority from the Goodwill calculation, we have to
exclude the same amount from Minority Interests, therefore the adjustment at
the bottom of Schedule 3.</span></div>
<div class="MsoNormal">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background: #F2F2F2; border-collapse: collapse; border: none; mso-border-insidev: .5pt solid #999999; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-pattern: gray-5 auto; mso-shading: windowtext; mso-table-layout-alt: fixed; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border-right: solid #999999 1.0pt; border: none; mso-border-right-alt: solid #999999 .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 274.75pt;" valign="top" width="366"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span style="font-size: small;"><b><i><span lang="EN-GB">Clarification</span></i></b></span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span style="font-size: small;"><i><span lang="EN-GB">An
alternative view of the above calculations would have been to calculate
Goodwill using the full investment and Minority Interest without the
adjustment. This calculation would yield Goodwill of 38.000 and Minority
Interest of 111.800. Then we should have posted a journal entry to eliminate
the part of the investment attributed to G’s minority as shown on the side.</span></i></span></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border: none; mso-border-left-alt: solid #999999 .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 230.85pt;" valign="top" width="308"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; width: 291px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.1pt;" valign="bottom" width="128"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Dr</span></u></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Cr</span></u></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.1pt;" valign="bottom" width="128"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">22</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.1pt;" valign="bottom" width="128"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-char-indent-count: 3.0; text-align: left; text-indent: 30.0pt;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">22</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td>
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 13.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 96.1pt;" valign="bottom" width="128"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">22</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">22</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<span lang="EN-GB"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
</div>
<span lang="EN-GB" style="color: black; font-family: "Palatino Linotype","serif"; font-size: 10pt;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">Below is the contribution of S to the
Group’s consolidated Balance Sheet as a single journal entry.</span></div>
<div class="MsoNormal">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-collapse: collapse; width: 456px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Dr</span></u></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Cr</span></u></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Elimination of
Investment</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">110.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">16.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span lang="EN-GB" style="color: windowtext; font-family: "Arial","sans-serif";">Elimination
of Share Capital + Reserves</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">215.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">89.800</span></div>
</td>
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 13.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">231</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td><td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">231</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td>
</tr>
</tbody></table>
</div>
<h1 style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: x-large;">The Hierarchical Method Schedules</span></h1>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">Here we are going to follow two steps of
calculations; first for consolidating S in H and second for consolidating H in
G. This results in six schedules instead of three.</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span style="font-size: small;"><b><span lang="EN-GB">Step
One</span></b></span></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-collapse: collapse; width: 456px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 1:
Goodwill calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Investment</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">110.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Less:</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-char-indent-count: 2.0; text-align: left; text-indent: 20.0pt;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Share Capital</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">100.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-char-indent-count: 2.0; text-align: left; text-indent: 20.0pt;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves at acquisition</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">50.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Direct
percentage (60%)</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">150.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: red; font-family: "Arial","sans-serif";">(90.000)</span><span style="color: windowtext; font-family: "Arial","sans-serif";"></span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 6;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></i></b></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">20.000</span></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 7;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 8;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 2:
Reserves calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 9;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">115.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 10;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves at
acquisition</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: red; font-family: "Arial","sans-serif";">(50.000)</span><span style="color: windowtext; font-family: "Arial","sans-serif";"></span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 11;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Direct
percentage (60%)</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">65.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">39.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 12;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves</span></i></b></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">39.000</span></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 13;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 14;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 3:
Minority Interest calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 15;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Share Capital</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">100.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 16;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Reserves</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">115.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 17;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest percentage (100% - 60%)</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">215.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">86.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 18; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Minority Interest</span></i></b></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">86.000</span></i></b></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">In the first step there is nothing special.
It is a consolidation schedule of a direct ownership.</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span style="font-size: small;"><b><span lang="EN-GB">Step
Two</span></b></span></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-collapse: collapse; width: 456px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 4:
Goodwill calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill from
previous step</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">20.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">20.000</span></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 5:
Reserves calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span lang="EN-GB" style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves from previous step</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">39.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 6;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Percentage
owned in subgroup (80%)</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 7;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves</span></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 8;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border: none; height: 12.75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 9;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Schedule 6:
Minority Interest calculation</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 10;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span lang="EN-GB" style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest from previous step</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">86.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 11;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span lang="EN-GB" style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves from previous step</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">39.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 12;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest in subgroup (100% - 80%)</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">7.800</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest</span></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><br /></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><span style="color: windowtext; font-family: "Arial","sans-serif";">93.800</span></i></b></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">In the second step we adjust the values
calculated in the first by spreading the consolidated reserves of the first
step to the group and the minority. It could be viewed as a reclassification of
the amount 7.800 from the Consolidated Reserves account to the Minority
Interest account. One observation at this point is that the Goodwill calculated
in the first step is preserved in the second.</span><br />
<br />
<span lang="EN-GB" style="font-size: small;">The contribution of S to the Group Balance
Sheet as a single journal entry is:</span></div>
<div class="MsoNormal">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-collapse: collapse; width: 456px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Dr</span></u></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Cr</span></u></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Elimination of
Investment</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">110.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">20.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span lang="EN-GB" style="color: windowtext; font-family: "Arial","sans-serif";">Elimination
of Share Capital + Reserves</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">215.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">93.800</span></div>
</td>
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 13.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.0pt;" valign="bottom" width="283"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">235</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td><td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="color: windowtext; font-family: "Arial","sans-serif";">235</span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
</div>
<h1 style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: x-large;">Comparing Results</span></h1>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">The following table summarises the results
of the two methods:</span></div>
<div class="MsoNormal">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-collapse: collapse; width: 441px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 136.0pt;" valign="bottom" width="181"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Hierarchical</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Flat</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Difference</span></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 136.0pt;" valign="bottom" width="181"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">20.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">16.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">4.000</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 136.0pt;" valign="bottom" width="181"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Consolidated
Reserves</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">31.200</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">0</span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 136.0pt;" valign="bottom" width="181"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">93.800</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">89.800</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">4.000</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">It is evident that the Hierarchical method
overstates Goodwill and Minority Interest by the same amount. As a result the
Total Assets of the resulting Balance Sheet are also overstated by that amount.
It can be shown, although it is not in the scope of this article, that the
difference of the two methods can be calculated by multiplying the value of Goodwill
calculated in the first step of the Hierarchical method by the Group’s minority
percentage. In our case at hand this value is 20.000 x 20% = 4.000.</span><br />
<br />
<span lang="EN-GB" style="font-size: small;">It is as though the Hierarchical method
fails to take into account that there can be a claim in the Goodwill of the
subgroup by the group minority, something that we took into account in the Flat
method when we attributed part of the Investment to the group’s minority and subsequently
excluded that part from calculations. Having all this in mind, we can attempt
to reconciliate between the two methods. Goodwill and Minority Interest
accounts resulting from the Hierarchical method can be adjusted to match the
values resulting from the Flat method using the following journal entry:</span></div>
<div class="MsoNormal">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-collapse: collapse; width: 372px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<b><span style="color: windowtext; font-family: "Arial","sans-serif";">Reconciliation
Journal Entry</span></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Dr</span></u></i></b></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<b><i><u><span style="color: windowtext; font-family: "Arial","sans-serif";">Cr</span></u></i></b></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Minority
Interest</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">4.000</span></div>
</td>
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 12.75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-char-indent-count: 3.0; text-align: left; text-indent: 30.0pt;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">Goodwill</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.75pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.0pt;" valign="bottom" width="87"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext; font-family: "Arial","sans-serif";">4.000</span></div>
</td>
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 13.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext;"><span style="font-family: "Arial","sans-serif";">4</span></span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td><td nowrap="nowrap" style="border-bottom: double windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.0pt;" valign="bottom" width="81"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: windowtext;"><span style="font-family: "Arial","sans-serif";">4</span></span><span style="color: windowtext; font-family: "Arial","sans-serif";">.000</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: small;">The amount posted can be calculated as
shown earlier. One view of the issue could be that the above adjustment should
be part of the schedules of the Hierarchical method in the first place, but as
we mentioned before the method demonstrated herein is based on common practices
that have been observed during real-world group reporting engagements.</span><br />
<br />
<span lang="EN-GB" style="font-size: small;">Of course one can claim that the correct numbers
are those calculated by the Hierarchical method. It is not the intention of the
author to make such an argument, therefore if there is such a case, then a
journal entry with inverted Debit and Credit can be posted to the Flat method
results to reconcile to the Hierarchical method numbers.</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<br />
<span lang="EN-GB" style="font-size: small;">A final observation is that the issue
arises when the group’s percentage in the subgroup is not 100%. In the case of
a fully owned subgroup the exhibited difference in calculation would zero out.
It follows that the less the percentage owned the greater the calculated
difference (and the greater the reconciliation amount).</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<br />
<span lang="EN-GB" style="color: windowtext; font-size: small;">There are a number
of reasons why the Hierarchical method would be preferred over the Flat. First,
the whole procedure of preparing consolidated financial statements with the
most popular tool, the spreadsheet, needs a painful effort from finance staff
therefore receiving ready consolidated statements from subgroups greatly
minimizes the required effort. Second, an organization which invests in acquiring
an existing group, will find out that the newly acquired form will already have
reporting mechanisms in place, which is less costly to re-use than substitute.</span></div>
<div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif;">
<br />
<span lang="EN-GB" style="color: windowtext; font-size: small;">However, the above
reasons are no longer valid, if the organization uses special software to
prepare its consolidated financial statements, rather than the commonly used
spreadsheets.</span></div>
<h1 style="font-family: Arial,Helvetica,sans-serif;">
<span lang="EN-GB" style="font-size: x-large;">Conclusion</span></h1>
<div style="border: medium none; font-family: Arial,Helvetica,sans-serif; padding: 0cm;">
<div class="MsoNormal" style="border: medium none; padding: 0cm;">
<span lang="EN-GB" style="font-size: small;">In this article
we have demonstrated the two methods commonly used by companies to consolidate
indirectly owned subsidiaries and compared the results. Having isolated the
issue and being aware of the arising differences companies can select </span><span lang="EN-GB" style="color: windowtext; font-size: small;">either method while at the same time apply </span><span lang="EN-GB" style="font-size: small;">due diligence and </span><span lang="EN-GB" style="color: windowtext; font-size: small;">build
</span><span lang="EN-GB" style="font-size: small;">confidence in their published results.</span></div>
</div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-size: 26pt;"></span></b></div>
</div>
Kostas Nikolakopouloshttp://www.blogger.com/profile/15295121924274707956noreply@blogger.com5Athens, Greece37.9753357 23.736149737.9252692 23.6571857 38.0254022 23.815113699999998