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Annual Report 2009<br />
SCOPE OF CONSOLIDATION<br />
Changes in <strong>the</strong> scope of consolidation in <strong>the</strong> period were as follows:<br />
• On 30 December 2009, <strong>Esker</strong> created <strong>the</strong> company <strong>Esker</strong> Document Automation (M) SDN.BHD., as a<br />
wholly-owned subsidiary with a value of MYR 100. In light of <strong>the</strong> absence of activity in <strong>the</strong> period, <strong>the</strong><br />
consolidation of <strong>the</strong> subsidiary had no impact on <strong>the</strong> financial statements at 31 December 2009.<br />
Company<br />
Head office<br />
Controllin<br />
g interest<br />
(%)<br />
2009 2008<br />
Owners<br />
hip<br />
interest<br />
(%)<br />
ESKER Lyon (France) Parent company<br />
Controlli<br />
ng<br />
interest<br />
(%)<br />
Owner<br />
ship<br />
interes<br />
t<br />
(%)<br />
Consolidatio<br />
n method (1)<br />
ESKER GmbH Essen (Germany) 100.0% 100.0% 100.0% 100.0% F<br />
ESKER Ltd Derbyshire (United Kingdom) 100.0% 100.0% 100.0% 100.0% F<br />
ESKER Srl Milan (Italy) 100.0% 100.0% 100.0% 100.0% F<br />
ESKER Iberica Sl Madrid (Spain) 99.8% 99.8% 99.8% 99.8% F<br />
ESKER Inc Madison (United States) 100.0% 100.0% 100.0% 100.0% F<br />
ESKER Australia Pty Ltd Sydney (Australia) 100.0% 100.0% 100.0% 100.0% F<br />
<strong>Esker</strong> Documents<br />
Automation Asia Pte Ltd<br />
<strong>Esker</strong> Documents<br />
Automation (M) Sdn Bhd<br />
Singapore 100.0% 100.0% 100.0% 100.0% F<br />
Kuala Lumpur (Malaysia) 100.0% 100.0% F<br />
(1) : F : Full consolidation<br />
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