This realistic set of financial statements for an investment property group focus on the disclosures required by IAS 40. Certain items may not apply to a particular entity, and certain types of transaction have been excluded, as they are not relevant to the group’s operations. The group illustrated does not have associates, joint ventures, minority interests, government grants, defined benefit plans, derivatives, fixed-rate borrowings, treasury shares, preferred shares, convertible debt or share options. There were no disposals of subsidiaries, and no issues of shares in the two years presented. Please refer to the Illustrative IFRS corporate consolidated financial statements for 2009 year-ends for disclosures relating to these items.