What the document covers
The guidance defines its scope by financial years ending in 2015 and explains the review focus for selected statements. That scope should remain visible when citing it.
Specific requirements and implications
Reserved matters requiring other shareholders' agreement may give substantive decision rights over activities that drive returns. Directors should read shareholder agreements and understand the commercial contributions behind them before deciding whether to consolidate. In acquisitions, identifiable intangibles such as licences or customer relationships may require separate valuation rather than being absorbed into goodwill. The review should examine the full acquisition rationale, not limit an external valuer to assets management has already identified.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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