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salient features
- Impact of predecessor accounting gives rise to restructuring reserve and restatement of comparatives
- Adoption of economic entity method which accounts for goodwill against reserves when transacting
with minorities
- Purchase price allocations completed as a result of restructuring and acquisitions
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Assumed group listing, restructuring and minority acquisitions occurred on 1 June 2007, therefore:
- Associates consolidated as subsidiaries for full year
- Most subsidiaries consolidated as wholly owned for full year
- Net finance income calculated as if cash raised on listing was injected on 1 June 2007
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