1. Changes in group structures

2. Type of disposal Full disposal Income statement Consolidate results to date of disposal Include group gain or loss in income statement as part of profit or loss for the period. Where significant, it should be disclosed separately. Balance sheet There will be no consolidation and no minority interest as there is no subsidiary at the date the balance sheet is being prepared.

3. Partially disposal Subsidiary to subsidiary Income statement (i) Consolidate subsidiary in full for the whole period. (ii) Minority interest time apportioned based on percentage before and after disposal. Balance sheet (i) Minority interest is based on year end percentage. Type of disposal

4. Partially disposal Subsidiary to associate Income statement (i) Treat as subsidiary to date of disposal, i.e. consolidate for correct number of months and show minority interest for that period. (ii) Treat as associate thereafter. Balance sheet Equity valuation based on year-end holding. Type of disposal

5. Partially disposal Subsidiary to trade investment Income statement (i) Consolidate as subsidiary to date of disposal (ii) Show dividend income only thereafter. Balance sheet (i) Equity valuation at date of disposal and then treat as an available- for-sale financial asset under IAS 39. Type of disposal

6. Gain or Loss