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## NOTEs TO THE FINANCIAL sTATEMENTs 

FAIRFAx MEDIA LIMITED AND CONTROLLED ENTITIES FOR THE PERIOD ENDED 30 JUNE 2013 

## 23. REsERVEs (CONTINUED) 

## (F) Acquisition reserve 

The acquisition reserve is used to record differences between the carrying value of non-controlling interests and the consideration paid/received, where there has been a transaction involving non-controlling interests that does not result in a loss of control. The reserve is attributable to the equity of the parent. 

## (G) General reserve 

The general reserve is used to record Stapled Preference Share (SPS) issue costs that have been transferred from contributed equity. The SPS were repurchased on 29 April 2011. 

## 24. RETAINED PROFITs 

<img src='content_image/246748.jpg'>

## 25. EARNINGs PER sHARE 

<img src='content_image/246749.jpg'>

