IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

Chapter 35/ Business Combinations (IFRS 3)

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The cost of cap ital rates applied as at September 2006 are as fo llows:

Discount Rate

Co untl)! United States Spain United Kingdom

5.4% 5.4% 5.8% 5.4% 5.4% 5.3% 6.5%

Norway Sweden Australia South Africa