Mid year acq

Hi, Yes, the group SPL show the revenue and costs for the year ended, and therefore we wil pro-rate these from the acquisition date as that is from when we had control. On the SFP we just need to work out the retained earnings at the acqusition date to allow s to calculate the net assets at that date for our goodwill working, and also to help calculate the post-acquisition movement in net assets/retained earnings. Thanks