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The 700 000 ordinary shares (55%) in Simba Ltd were purchased on 30 November 2012, by means of a cash transaction.All cost relating to this

The 700 000 ordinary shares (55%) in Simba Ltd were purchased on 30 November 2012, by means of a cash transaction.All cost relating to this transaction were correctly recognised.On 31 December 2013 the market price of a Simba Ltd share was 75 cents.

investment in subsidiary 31 december 2013 before adjustment is 800 000

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