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Chapter
35/
Business Combinations (IFRS
3)
The cost of cap ital rates applied as at September 2006 are as fo llows:
4 /7
Co untl)!
United States
Spain
United Kingdom
Norway
Sweden
Australia
South Africa
Discount
Rate
5.4%
5.4%
5.8%
5.4%
5.4%
5.3%
6.5%