text: Business combinations 
  Historical cost convention 
  
  Business combinations are accounted for using 
  the acquisition method as at the acquisition 
  date, which is the date on which control is 
  transferred to the Group. Control is the power to 
  govern the financial and operating policies of an 
  entity so as to obtain benefits from its activities. 
  In assessing control, the Group takes into 
  consideration potential voting rights that 
  currently are exercisable. 
  
  The financial statements have been prepared 
  under the historical cost convention, as modi- 
  fied by the revaluation of available-for-sale 
  financial assets and financial instruments 
  (including derivative instruments) at fair value 
  through profit or loss. 
  
  Intra-group balances and transactions, and any 
  unrealised gains arising from intra-group trans- 
  actions, are eliminated in preparing the consoli- 
  dated financial statements. Unrealised losses 
  are also eliminated unless the transaction 
  provides evidence of the impairment of the asset 
  transferred. 
  
  Functional and presentation currency 
  
  The financial statements of the Group entities 
  are measured using the currency of the primary 
  economic environment in which the entity 
  operates (“the functional currency”). The 
  consolidated financial statements are presented 
  The consideration transferred for the acquisition 
  of a subsidiary comprises the fair values of the 
  assets transferred, the liabilities incurred and 
  the equity interests issued by the Group. The 
  consideration transferred does not include 