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Accounting policies of associates have been changed where necessary to assure consistency with the policies adopted by the Group. The Group's interests in jointly controlled entities (joint ventures) are also reported using the equity means. At the end of 2008, the Group's consolidated financial statements comprised 161 lawful entities (likened with 161 in the previous annual), of which 1 was a mutual attempt (one in 2007) and seven were associates (5 in 2007). A full account of consolidated companies is invested in Note 32. The Replica Breitling Bentley Group has adopted those new/revised IAS/IFRS standards, amendments and interpretations mandatory for financial years beginning on or after 1 January 2008. The principal effects of these alterations in policies are described underneath. IAS 39 / IFRS 7 Reclassification amendments The IAS 39,The Difference Professional Corona Carpet Cleaning Services Provide, «Financial Instruments: Recognition and Measurement» amendment on reclassification of financial assets permits reclassification of certain financial assets out of the held-for-trading and available-for-sale categories if specified conditions are met. The related amendment to IFRS 7, «Financial Instruments: Disclosures» introduces disclosure requirements with adore to financial assets reclassified out of the held-for-trading and available-for-sale categories. The amendment is effective prospectively from 1 July 2008. The Replica Breitling Navitimer Swatch Group did not reclassify any financial instruments in connection with this amendment. IFRIC 11 IFRS 2 - Group and treasury share transactions This interpretation provides guidance on if share-based transactions involving treasury shares or involving Group entities ought be accounted for as equity-settled or cash-settled share-based remittance transactions in the stand-alone accounts of the parent and Group companies. This interpretation does not have an impact on the Group's financial statements.

IFRIC 14 IAS 19 - The restrict on a defined behalf funds, minimum funding requirements and their interaction This fashionable interpretation provides guidance ashore assessing the limit in IAS 19 on the measure of the extra that can be recognized as an asset. It also explains how the subsidy asset or responsibility may be affected by a statutory or contractual minimum funding prerequisite. The Replica Hublot huge bang Group has assessed the applying of this interpretation and concluded that it does not have anyone clash on the Group's financial expressions. The new IFRIC 12 «Service concession arrangements» and IFRIC 13 «Customer loyalty programmes» are no pertinent apt the Group's operations. Standards, interpretations and revisions apt existing standards that are as yet efficacious Certain new standards, interpretations and amendments to existing criteria have been issued that are imperative as the Group's accounting phases beginning on or behind 1 January 2009 or afterward periods, merely which the Group has no early adopted.

The principal expected effects of these changes are as with: IFRS 3 Business combinations (revised) and IAS 27 Consolidated and detach financial statements (revised) The Replica Panerai Luminor revised standards were published in January 2008 and become effective for financial years beginning on or after 1 July 2009. IFRS 3 introduces a digit of changes in the accounting for business combinations that will impact the amount of goodwill recognized, the reported results in the period of accretion and hereafter reported results. IAS 27 requires that a change in the ownership interest of a subsidiary (without detriment of control) is accounted for as an equity transaction. Furthermore, the revised standard changes the accounting for losses incurred by the subsidiary as well as the detriment of control of a subsidiary. The changes ambition affect future acquisitions or wastage of control and transactions with minority interests. Notes to the consolidated financial statements IFRS 8 Operating segments The IASB published IFRS 8 in November 2006 which replaces IAS 14 Segment Reporting. The Group will adopt the new standard as of 1 January 2009. The Replica Cartier Santos operating segments decided in agreement with IFRS 8 will be the same as the commerce sections currently identified under IAS 14. The changes will give mushroom to appended disclosures.

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Notes to the consolidated financial statements Associates are always entities over which the Group has meaningful influence but not control. This is generally certified while the Group owns 20% to 50% of the election rights or potential election rights of the company. Investments in associates are accounted for using the equity method and are initially recognized by price. Balances and transactions with associates that outcome in unrealized proceeds are eliminated to the amplitude of the Replica Rolex Day-Date Group's interest in the partner.