ACCA/CAT

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3(a)Greenie,a public limited company,builds,develops and operates airports.During the financial year to 30 November 2010,a section of an airport collapsed and as a result several people were hurt.The accident resulted in the closure of the terminal and legal action against Greenie.When the financial statements for the year ended 30 November 2010 were being prepared,the investigation into the accident and the reconstruction of the section of the airport damaged were still in progress and no legal action had yet been brought in connection with the accident.The expert report that was to be presented to the civil courts in order to determine the cause of the accident and to assess the respective responsibilities of the various parties involved,was expected in 2011.Financial damages arising related to the additional costs and operating losses relating to the unavailability of the building.The nature and extent of the damages,and the details of any compensation payments had yet to be established.The directors of Greenie felt that at present,there was no requirement to record the impact of the accident in the financial statements.

Compensation agreements had been arranged with the victims,and these claims were all covered by Greenie's insurance policy.In each case,compensation paid by the insurance company was subject to a waiver of any judicial proceedings against Greenie and its insurers.If any compensation is eventually payable to third parties,this is expected to be covered by the insurance policies.

The directors of Greenie felt that the conditions for recognising a provision or disclosing a contingent liability had not been met.Therefore,Greenie did not recognise a provision in respect of the accident nor did it disclose any related contingent liability or a note setting out the nature of the accident and potential claims in its financial statements for the year ended 30 November 2010.(6 marks)

(b)Greenie was one of three shareholders in a regional airport Manair.As at 30 November 2010,the majority shareholder held 60·1% of voting shares,the second shareholder held 20% of voting shares and Greenie held 19·9% of the voting shares.The board of directors consisted of ten members.The majority shareholder was represented by six of the board members,while Greenie and the other shareholder were represented by two members each.A shareholders'agreement stated that certain board and shareholder resolutions required either unanimous or majority decision.There is no indication that the majority shareholder and the other shareholders act together in a common way.During the financial year,Greenie had provided Manair with maintenance and technical services and had sold the entity a software licence for $5 million.Additionally,Greenie had sent a team of management experts to give business advice to the board of Manair.Greenie did not account for its investment in Manair as an associate,because of a lack of significant influence over the entity.Greenie felt that the majority owner of Manair used its influence as the parent to control and govern its subsidiary.(10 marks)

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