REG - Connect Group Plc - Preliminary Results Annoucement y/e 31 August 14 <Origin Href="QuoteRef">CNCTC.L</Origin> - Part 16
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at cost adjusted by post-acquisition changes in the Group's share of the net assets of the jointly controlled entities and associates, less any impairment losses. The
carrying values of investments in jointly controlled entities and associates include acquired goodwill. Losses in a jointly controlled entity or associate in excess of
the Group's interest in the jointly controlled entity or associate are recognised only to the extent that the Group has incurred legal or constructive obligations or made
payments on behalf of the jointly controlled entity or associate. (k) Property, plant and equipment Property, plant and equipment assets are stated at cost
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