Business combinations are accounted for using the purchase method. The consideration for each acqusition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination at the acquisiton date if the adjustment is probable and can be measured reliably.

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in whcih the dividends are declared.