America Mineral Fields Inc.

What is the accounting valuation basis for consolidating assets and liabilities in the business combination?

• What percentage ownership does the parent have in one of the subsidiaries reported?
• Are there any outside interests that have been accounted for with this subsidiary?
• Is there any goodwill recorded? If yes, are there notes in the financial statement regarding a goodwill impairment loss? If so, how were they recorded? If not, how and when should any goodwill impairment loss be recorded?