This facility is recognised as a liability for the amount drawn. 2.19Employee benefits - share-based compensation The Group operates an equity-settled, share-based compensation plan. The fair value of the employee services received in exchange for the grant of the options is recognised as an expense over the vesting period.
The total amount to be expensed over the vesting period is determined by reference to the fair flexeril vicodin value of the options granted. Non-market vesting conditions are included in assumptions about the number of options that are expected to become exercisable. At each balance sheet date, the Group revises its estimates of the number of options that are expected to become exercisable.
It recognises the impact of the revision of original estimates, if any, in the Consolidated Income Statement, with a corresponding adjustment affiliate hydrocodone pharmacy to equity. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised. Summary of significant accounting policies continued 2.20Equity Equity comprises the following: "Share capital" represents the nominal value of equity shares. "Share premium" represents the excess over nominal value of the fair value of consideration received for equity shares, net of expenses of the share issue. "Share option reserve" represents equity-settled share-based employee remuneration until such share options are exercised. "Other reserve" represents the fair value of derivative financial instruments at the balance sheet date that are designated as cash flow hedges net of deferred tax. "Reverse takeover reserve" represents the difference between the fair value and nominal value of shares issued on a reverse takeover.
2.21Investments Investments in subsidiaries included in the Company's balance sheet are stated at cost less any provision for impairment. 2.22Provisions Provisions are recognised when there is a present legal or constructive obligation as a result of a past event, for which it is probable that a transfer of economic benefits will be required to settle the obligation and where a reliable estimate can be made of the amount of the obligation. Where material, the provisions have been discounted to their present value.
2.23Business combinations Business combinations are accounted flexeril vicodin for using the acquisition accounting method. Identifiable assets, liabilities and contingent liabilities acquired are measured at fair value at info order pat phentermine site acquisition date. The consideration transferred is measured at fair value and includes the fair value of any contingent consideration. The costs of acquisition are charged to the income statement in the period in which they are incurred. 2.flexeril vicodin 24New standards not yet applied A number of new EU adopted standards, amendments to standards and interpretations are not yet effective for the year ended 31 December 2012 and have not been applied in preparing these financial statements. The following list is not comprehensive but includes the most significant to these financial statements: •IFRS11 Joint Arrangements issued in May 2011 (effective date 1 January 2014) supersedes IAS31 Interests in Joint Ventures. The new standard restricts the use of proportionate consolidation, currently used by the Group to account for its joint venture Unigreg Limited, in favour of the equity method of accounting.
This will affect the presentation of both the balance sheet and the income statement. The results of Unigreg Limited will be brought into the accounts within one line on the income statement and the investment will be shown as one line flexeril vicodin on the balance sheet rather than on a line by line basis.
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