英国某公司2011年合并财务报表代写样本-NotestotheConsolidatedFinancialSta..doc

Notes to the Consolidated Financial Statements for the year ended 31 December 2011 (continued) 4. Operating segments (continued) 代写留学生论文 The Board therefore retains full responsibility as to the major allocation decisions made on an ongoing basis. The Investment Manager will always act under the terms of the Prospectus and the Investment Management Agreement which cannot be radically changed without the approval of the Board. The Board has considered the requirements of IFRS 8 Operating Segments. The Board is of the opinion that the Group, through its subsidiary undertakings, operates in one reportable industry segment, namely real estate investment, and across one primary geographical area, namely the United Kingdom and therefore no segmental reporting is required. The portfolio consists of 70 commercial properties, which are in the office, retail, retail warehouse, industrial and leisure sectors. 5. Acquisition of subsidiary On 14 May 2010 the Group obtained control of Rugby Estates Investment Trust Plc (Rugby REIT), a diversified Real Estate Investment Trust listed on the London Stock Exchange, by acquiring the entire share capital by means of a public offer. In the period from 14 May 2010 to 31 December 2010 the acquisition contributed rental income of ￡3.2 million and a net loss of ￡0.3 million, after deducting one off termination costs. If the acquisition had occurred on 1 January 2010 the Directors estimate that the Groups consolidated rental income would have been ￡32.5 million, and the Groups consolidated profit for the period would have been ￡14.2 million. In determining these amounts the Directors have assumed that the fair value adjustments that arose on the date of acquisition would have been the same if the acquisition had occurred on 1 January 2010. The following summarises the classes of consideration transferred and the recognised amounts of assets acquired and liabilities assumed at the date of acquisition. Fair value of consider