(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity. 2022-01-07 (d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to 2022-01-07 2 Marrgrett, a public limited company, is currently planning to acquire and sell interests in other entities and has asked 2022-01-07 4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs 2022-01-07 (c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only 2022-01-07 4 Whilst acknowledging the importance of high quality corporate reporting, the recommendations to improve it are 2022-01-07 3 Johan, a public limited company, operates in the telecommunications industry. The industry is capital intensive with 2022-01-07 (b) Router has a number of film studios and office buildings. The office buildings are in prestigious areas whereas 2022-01-07 3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June 2022-01-07 (iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid 2022-01-07