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Consolidation an overview Excerpts from a published presentation by KPMG

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Page 1: Consolidation excerpts

Consolidation an overview

Excerpts from a published presentation by KPMG

Page 2: Consolidation excerpts

Components of FS

Page 3: Consolidation excerpts

The Group

Page 4: Consolidation excerpts

Control

Page 5: Consolidation excerpts

Levels of Voting Power

Page 6: Consolidation excerpts

Defacto control

Page 7: Consolidation excerpts

Potential Voting Rights

Page 8: Consolidation excerpts

Potential Voting Rights

Page 9: Consolidation excerpts

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