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www.scribd.com/doc/29775258/IFRS 1/13
10/8/2010 IFRS

www.scribd.com/doc/29775258/IFRS 2/13
10/8/2010 IFRS

www.scribd.com/doc/29775258/IFRS 3/13
10/8/2010 IFRS

www.scribd.com/doc/29775258/IFRS 4/13
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www.scribd.com/doc/29775258/IFRS 5/13
10/8/2010 IFRS

www.scribd.com/doc/29775258/IFRS 6/13
10/8/2010 IFRS

+ 8=BB9/ : 9A!:
# 336062/ =B !52A0 !02; =13A !> 236<65=062/ !6/ !a)
A?A09> A!@!, 125993419A.
. 6<<919/ 59 !C90; 99/ !a/ 36=/ !- # # , !@!a  !> =?
6> E=50 C4A6/ 9AA 3956A62/ @ <6/ =/ 56=B
E91<21> =/ 59 .
* 6> 6093 !E22B!2<!01=6/ 93 !19A24159 !@!E91A2/ A
8=H6/ : !9[ E910!I / 2; B93: 9!2/ !a  A.

4=B60=06H9!+ 8=1=50916A065A
G/ 391A0=/ 3=C6B60?

 9B9H=/ 59

9B6=C6B60?
www.scribd.com/doc/29775258/IFRS 7/13
10/8/2010 IFRS
 9B6=C6B60?

+ 2> E=1=C6B60?

+ 2/ 09/ 0A!:
1. # !A0=09> 9/ 0!2<!<6/ =/ 56=B!E2A6062/ !=A!=0!089 !9/ 3 !2<!089 !E91623
(N=B=/ 59! 8990)
2. # !A0=09> 9/ 0 !2< !52> E1989/ A6H9 !6/ 52> 9 !<21 !089 !E91623
(a/ 52> 9! 0=09> 9/ 0)
3. # !A0=09> 9/ 0!2<!58=/ : 9A!6/ !9V460?!<21!089!E91623
4. # !A0=09> 9/ 0!2<!5=A8!<B2; A!<21!089!E91623
5. $ 209A!52> E16A6/ : !2<!A6: / 6<65=/ 0!=5524/ 06/ : !E2B6569A!@!20891
9[ EB=/ =021?!6/ <21> =062/
6. #! A0=09> 9/ 0! 2<! <6/ =/ 56=B! E2A6062/ ! =A! =0! 089! C9: 6/ / 6/ : ! 2<! 089
9=1B69A0! 52> E=1=06H9! E91623! ; 89/ ! =/ ! 9/ 060?! =EEB69A! =/
=5524/ 06/ : ! E2B65?! 19012AE9506H9B?! 21! > =I 9A! =! 19012AE9506H9
19A0=09> 9/ 0! 2<! 609> A! 6/ ! 60A! <6/ =/ 56=B
! A0=09> 9/ 0AD! 21! ; 89/ ! 60
5B=AA6<69A!609> A!6/ !60A!<6/ =/ 56=B!A0=09> 9/ 0A.

. 6<<919/ 59A!C90; 99/ !a/ 36=/ !- # # , !@!a  !6/ !: 9/ 91=B

1   2! " (& ) & 2* + + , (- . / /(+ /


# ""$ %$ & '
$

- ##, ) 8919! 6A! =! E19A4> E062/ ! 08=0 ' / 06069A! A824B3! > =I 9! =/ ! 9[ EB6560! @! 4/ 19A91H93
<6/ =/ 56=B
! A0=09> 9/ 0A! A824B3! C9 A0=09> 9/ 0! 6/ ! 089! / 209! 08=0! 089! <6/ =/ 56=B
! A0=09> 9/ 0
E19E=193! 6/ ! 52> EB6=/ 59! ; 608! # 52> EB?!; 608!a 
02!: 6H9!0149!@!<=61!H69;
. 9E=10419 $ 2/ ! 52> EB6=/ 59! ; 608! =/ ?! 2<! 089 # / ! 9/ 060?! 5=/ / 20! 39A516C9! <6/ =/ 56=B
! A0=09> 9/ 0A! =A
<12> !- # # , =EEB65=CB9! # ! / 993A! 02! C9 52> EB?6/ : ! ; 608! a  A! 4/ B9AA! 089?! 52> EB?! ; 608
36A5B2A93 6/ 089 <6/ =/ 56=B =BB! 089! 19V4619> 9/ 0A! 2<! 9=58! =EEB65=CB9! A0=/ 3=13
A0=09> 9/ 0A @!6/ 091E190=062/
) 149 !@ ! =61 ) 149 !@!<=61!2H911639 !6A!: 9/ 91=BB? a/ ! 9[ 019> 9B?! 1=19! 56154> A0=/ 59A! 6/ ! ; 8658
&69; / 20!E91> 60093 > =/ =: 9> 9/ 0! 52/ 5B439A! 08=0! 52> EB6=/ 59! ; 608! =
19V4619> 9/ 0! 6/ ! =/ ! a  ! ; 24B3! C9! A2! > 6AB9=36/ :
08=0! 60! ; 24B3! 52/ <B650! ; 608! 089! 2CU9506H9! 2<! <6/ =/ 56=B
A0=09> 9/ 0AD ! 089! 9/ 060?! A8=BB ! 39E=10! <12> ! 08=0
19V4619 9/ 0! 6! 089! 19B9H / 0! 19 4B 021?! 1 9 21I

www.scribd.com/doc/29775258/IFRS 8/13
10/8/2010 IFRS
19V4619> 9/ 0! 6<! 089! 19B9H=/ 0! 19: 4B=021?! <1=> 9; 21I
19V4619A! 21! 20891; 6A9! 329A/ _0! E1286C60D ! A458! =
39E=10419!@!36A5B2A419!6A!19V46193.
+ 2/ <B650 ) 89! # 5524/ 06/ : ! 0=/ 3=13A! C? ) 89! 2H911639! 329A/ _0! =EEB?! ; 8919! 08919! 6A! 52/ <B650
C90; 99/ 08961! H91?! / =0419! 5=/ / 20! @! 32 C90; 99/ ! B25=B! 52> E=/ ?! B=; ! @! a  . a/ ! A458! =
- ##, @ / 20 2H911639 089 B25=B A604=062/ !a  !> 4A0!C9!=EEB693 .
* 25=B!* =; 19: 4B=062/ A! ; 8658 ! : 2H91/ ! 089
E19E=1=062/ ! @! E19A9/ 0=062/ ! 2<
<6/ =/ 56=B! A0=09> 9/ 0A! 6/ ! 089
524/ 01

. 6<<919/ 59A!C90; 99/ !a/ 36=/ !- # # , !@!a  !6/ !: 9/ 91=B

1   2! " (& ) & 2* + + , (- . / /(+ /


# ""$ %$ & '
$

, 19E=1=062/ # / ! 9/ 060?! 8=A! 02! E19A9/ 0 # / ! 9/ 060?! 8=A! 02! E19A9/ 0! <6/ =/ 56=B
! A0=09> 9/ 0A! 2/
@ <6/ =/ 56=B! A0=09> 9/ 0A! 2/ ! =! A0=/ 3 =! 52/ A2B63=093! C=A6A! 4/ B9AA! 60! > 990A! 9[ 9> E062/
, 19A9/ 0=062/ =B2/ 9! C=A6A. + 2/ A2B63=062/ A! 6A 5160916=! E19A516C93! 4/ 391! a# ! 27. 0=/ 3! =B2/ 9
> =/ 3=021? =A E91 B6A06/ : A0=09> 9/ 0A!> =?!C9!E19E=193!H2B4/ 0=16B?.
=: 199> 9/ 0! 2/ B?! <21! E4CB65! B6A093
52> E=/ 69A.
61A0 06> 9 . 29A! / 20! : 6H9! AE956<65! : 463=/ 59 a  !1 AE956<65=BB?!39=BA!; 608!<61A0!06> 9!=32E062/
=32E062/ 2/ ! <61A0! 06> 9! =32E062/ ! 2<! 089
A0=/ 3=13A!C?!=/ !9/ 060?
+ 2> E2/ 9/ 0A! N/ D ! , @*! # /5D ! + =A8! <B2; N=B=/ 59! A8990D ! a/ 52> 9! 0=09> 9/ 0D ! 0=09> 9/ 0! 2<
A0=09> 9/ 0($ 20! > =/ 3=021?! <21 58=/ : 9A! 6/ ! 9V460?D ! + =A8! <B2; ! A0=09> 9/ 0D ! / 209A
L + A)D
! # 5524/ 06/ : ! , 2B6569A! @ 52> E16A6/ : ! 2<! A6: / 6<65=/ 0! =5524/ 06/ : ! E2B6569A! @
$ 209A!02!=5524/ 0A. 20891!9[ EB=/ =021?!6/ <21> =062/ .
N=B=/ 59 # !329A/ _0 !E19A516C9 !AE956<65 $ 2!AE956<65!<21> =0!E19A516C93
A8990!<21> =0 <21> =0.
+ 2> E=/ 69A! # 50! @! 20891! 6/ 34A01?
19: 4B=062/ A! E19A516C9! 6/ 34A01?
AE956<65! <21> =0! 2<! N=B=/ 59! A8990
+ B=AA6<65=062 $ 2!A01650!5B=AA6<65=062/ !6/ !+ 4119/ 0 # / ! 9/ 060?! A8=BB
! E19A9/ 0! A9E=1=09! 5B=AA6<65=062/ ! 2<
/ !2<!# AA90!@ @ $ 2/ -54119/ 0 =AA90A @ + 4119/ 0! @! / 2/ ! 54119/ 0! =AA90A! @! B6=C6B6069A! 6/ ! 60A
* 6=C6B6069A * 6=C6B6069A 19V46193 4/ 391 A0=09> 9/ 0! 2<! <6/ =/ 56=B! E2A6062/ ! 9[ 59E0! ; 89/ ! =
58934B9!&a!2<!+ 2> E=/ 69A!# 50 E19A9/ 0=062/ ! C=A93! 2/ ! B6V46360?! E12H6393! > 219

09EA!6/ !52/ H91A62/


 952: / 6A9 !=BB!089 !=AA90A !@!B6=C6B6069A !; 82A9
1952: / 6062/ !6A!19V46193!C?!a  A.
. 9 -1952: / 6A9 !609> A !2<!=AA90A !@!B6=C6B6069A !6<
a  !329A!/ 20!E91> 60!A458!1952: / 6062/ .
 95B=AA6<? !=AA90AD!B6=C6B6069A!@!609> A!2<!9V460?
=A!E91!089!19V4619> 9/ 0A!2<!a  .
# EEB? !a  !> 9=A419> 9/ 0 !E16/ 56EB9A !<21 !=BB
1952: / 6A93 !=AA90A!@!B6=C6B6069A!19012AE9506H9B?.
(G/ B9AA!9[ 9> E062/ !=H=6B=CB9!4/ 391!a  ).

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