ACCA/CAT

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The following information relates to the financial statements of Jocatt:

(i)On 1 December 2008,Jocatt acquired 8% of the ordinary shares of Tigret.Jocatt had treated this investment as available-for-sale in the financial statements to 30 November 2009.On 1 December 2009,Jocatt acquired a further 52% of the ordinary shares of Tigret and gained control of the company.The consideration for the acquisitions was as follows:

At 1 December 2009,the fair value of the 8% holding in Tigret held by Jocatt at the time of the business combination was $5 million and the fair value of the non-controlling interest in Tigret was $20 million.No gain or loss on the 8% holding in Tigret had been reported in the financial statements at 1 December 2009.The purchase consideration at 1 December 2009 comprised cash of $15 million and shares of $15 million.

The fair value of the identifiable net assets of Tigret,excluding deferred tax assets and liabilities,at the date of acquisition comprised the following:

The tax base of the identifiable net assets of Tigret was $40 million at 1 December 2009.The tax rate of Tigret is 30%.

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