a General Disclosures

The consolidated accounts should disclose:

1. the names of combining entities (other than parent);

2. that the combination is accounted for using acquisition accounting;

3. date of combination.

b Material Acquisitions

Details of the following are required for each material acquisition:

1. composition and fair value of consideration given;

2. a fair value table (see (d) below);

3. details of reorganization and reconstruction provisions set up by the acquired entity in the twelve months prior to acquisition;

4. details where fair values of assets and liabilities have been determined on a provisional basis;

5. acquisition details required by FRS 3 (Reporting financial performance) and FRS 1 (Cash flow statements);

6. details of certain costs incurred in reorganizing, restructuring and integrating the acquisition;

7. details of certain post-acquisition exceptional profits or losses which have been determined using fair values at acquisition, for example disposals of fixed assets which were part of the company acquired;

8. details of movements on provisions for costs related to an acquisition;

9. details of profits relating to the acquired entity for periods up to the date of acquisition:

   1. current year up to date of acquisition;

   2. previous year.

c Minor Acquisitions

The disclosure referred to in (b) (1) to (8) but not (9) should be given on an aggregate basis for non-material acquisitions.

d Fair Value Table

A fair value table should be provided for each material acquisition, and...