1. This establishes the date of acquisition and the adjusted cost basis for purposes of the accrual rule.

2. This establishes the date of acquisition and the adjusted cost basis for purposes of the accrual rules.

3. The cumulative amortisation from the date of acquisition is included in "Accruals and deferred income" on the liability side of the balance sheet.

4. The net cumulative amortisation from the date of acquisition is included in "Accruals and deferred income" on the liability side of the balance sheet.

5. IAS # requires the cost of an acquisition to be adjusted when a contingency affecting the amount of the purchase consideration is resolved subsequent to the date of acquisition

6. IAS 22.68 requires the cost of an acquisition to be adjusted when a contingency affecting the amount of the purchase consideration is resolved subsequent to the date of acquisition.

7. The X-axis of the graph is divided into increments (Day, Week, Month) of that 90-day period, starting with the date of acquisition, which can be any time during the Acquisition Date Range.

8. The results of operations of a subsidiary are included in the consolidated financial statements as from the date of acquisition, which is the date on which control of the acquired subsidiary is effectively transferred to the buyer, in accordance with IAS 22 (revised 1998), business combinations.