The Company accounts for investment in subsidiaries at cost, less accumulated impairment losses. Interest-free
loans owing to the Company by its subsidiaries, with no repayment terms are included in the cost of the
investment.
Refer to note 1.3.1 of the Group financial statements for the applicable accounting policy regarding interests in
subsidiaries.
The Group structure and Company’s subsidiaries are disclosed in note 9.1 of the Group financial statements. |