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q}#-$4BhԱ>߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽߽@S AA@A@   'Terms 7 Definition 7Ref. 7ƴ 7X 78貈8 7accounting policiesThe specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.IAS8.5ĬE 71008.5 7accounting profit9Profit or loss for a period before deducting tax expense.IAS12.5Ĭtuaccrual basis of accountingThe effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate.F.22$accumulating compensated absencesCompensated absences that are carried forward and can be used in future periods if the current period s entitlement is not used in full. IAS 19.13 4 7acquisition dateKThe date on which the acquirer effectively obtains control of the acquiree.IFRS3.Aݴ| 7ݴ <ݴ \ 0%D ǨXՌ ݴ\  71103.Aactive marketA market in which all the following conditions exist: (a) the items traded within the market are homogeneous; (b) willing buyers and sellers can normally be found at any time; and (c) prices are available to the public. 7IAS36.6, (IAS38.8), IAS 41.8p¥ZL @ ptt P q ¥ t$ p mթt ٳt. u$ pXǬ ǔ l乐 乐t m tȬ\. v$ t  tǩX1036.6, (1038.8), 1041.8 75A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm s length basis. IAS 39.AG71¥D p, 乐, x, , 0  ܭ0 0<\ tǩXՔ t tX, \ t ų t 0<\ \  ¥p| иt, 5@ p¥ p ǔ <\ . 1039.AG71actuarial assumptionsAn entity s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits.  7 IAS19.72 73¬  1019.72 73actuarial gains and losses(a) Experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred); and (b) the effects of changes in actuarial assumptions. 7IAS19.7¬Ȑu?2 ¬  \ \ X (t 0 u 2 ¬ X <\ xt XՔ u 71019.7:actuarial present value of promised retirement benefitsThe present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.IAS26.8} X ¬ ֬X< ij XpX    Ō t \ 4 t `  X ֬X  71026.80adjusting events after the balance sheet date)See  events after the balance sheet date D XՔ (p\|֬t  7#(p\| ֬ tȬXX i t p| XՔ t 1010.3.agreement date (for a business combination)The date that a substantive agreement between the combining parties is reached and, in the case of publicly listed entities, announced to the public. In the case of a hostile takeover, the earliest date that a substantive agreement between the combining parties is reached is the date that a sufficient number of the acquiree s owners have accepted the acquirer s offer for the acquirer to obtain control of the acquiree.IAS 36.6, (IAS38.8), IFRS3.A 7 (ŰiX) iX|ǖi   Ĭ}t t踴 . , nj֬X Ŕ t\ D \\ t.  ŰiX i t  Ĭ}t t踴 tx @ <ݴ| 0XՔp ̈́\ X <ݴX ݴX HD }\ D й\.1036.6, (1038.8), 1103.A 7agricultural activityThe management by an entity of the biological transformation of biological assets for sale, into agricultural produce, or into additional biological assets.IAS41.5\ٳ 7:Xp U?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcefghijklmnopqrstuvwxyz{|}~ 5D p )Ō tXՔ ǔ @ X4| ¤Д 5<\, \ 5| 0\ XՔ 5X, <  ij@ tǐ(ǤQ  T֤QD  . \X p 5@ p |)< Ō Ǭ<\ Ǭ\ pt 0| 5ǐǰtǘ 5ǀD| PX`  ǔ Ĭ} | Xp Ǭ<\ \ pt 0| 5ǐǰtǘ 5ǀD| PXXՔ Ĭ} X4| \. ̹ 5@ |<\ Ĭ} 0mթx  5 Ǵ| tX DȲX, Ĭ}X ̹0ij 0mթx  5D ܴ tXՔ @ DȲ. ̹, t\ m@ X Ŕ t̹, tXՔ @ DȲ. | t, |ǀ tDžȵT\ tǐ(ǤQX , D \ Ĭ} PXX, ̹0 PX\. 5 Ŕ PX` @ X4| P ¤Д 5t . 5X \ Ĭ} PXX ptt 0 L8, 5¥X ٳ 0| Ĭ}pt@ Ǭt ij t ij . 1032.AG15-16 7developmentThe application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use.IAS38.8[x tǘ  l ( D mp Ȉ ɷ ̸, X, Ȉ, , ¤\tǘ X D \ Ĭtǘ $Ĭ ȩXՔ \ٳ1038.8diluted earnings per shareProfit or loss attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. IAS33.31ltu|0֬X   Ĭ0X tu()D 0 ǵ | \ ()\  <\ ̹, t Ŕ @ P l1 ǬX | X p D h1033.31 dilutionA reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.l[X5t Xp 5X  լp   ptt q  XՔ tut Xp t XՔ %dilutive potential ordinary sharesPotential ordinary shares whose conversion to ordinary shares would decrease earnings per share or increase loss per share from continuing operations. IAS33.41 l1 Ǭ>\ X ` ĬtuD ¤p ĬŐD ¬  ǔ Ǭ 1033.41direct insurance contract9An insurance contract that is not a reinsurance contract.Ĭ}Ĭ}t D̲ Ĭ}Bdirect method of reporting cash flows from operating activities\A method whereby major classes of gross cash receipts and gross cash payments are disclosed. IAS7.18(a)ȕ" Dž  ǜD Ȕ mթļ\ lX \XՔ ) 1007.18(a)discontinued operation vA component of an entity that either has been disposed of or is classified as held for sale and: (a) represents a separate major line of business or geographical area of operations, (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or (c) is a subsidiary acquired exclusively with a view to resale. őt ̄p <\ X 0X l1t. \ @ L  X՘ t\. t$ ļijX Ȕ Ĭtǘ t. u$ ļijX Ȕ Ĭtǘ D ̄XՔ | ĬX |ǀtp v$ ̹D <\ ݴ\ ȍ֬t. &discretionary participation featureHA contractual right to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract. X0ƌ  \ L @ D 9`  ǔ Ĭ} t$ Ĭ}    ɔ\ D (`  . u$ atǘ 0 Ĭ} ՐX ɷ Xt . v$ Ĭ} L p\. 2  Ĭ}   Ĭ} \ 1 2 Ր X ǔ  ǰi \    ,Ґu 2 ֬, ܴ  x Ĭ}ՐX u disposal groupA group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. The group includes goodwill acquired in a business combination if the group is a cash-generating unit to which goodwill has been allocated in accordance with the requirements of paragraphs 80 87 of IAS 36 or if it is an operation within such a cash-generating unit.̄ǰ買|p| t tǘ x )<\ hخ ̄ x ǰX i t ǰ  ( t D. ̹} ̄ǰt 0ŌĬ0 10368  ǰ X 8 80~87 0| Ōt 0 =̜tp t =̜ X x , t ̄ǰ@ Űi ݴ\ ŌD h\. dividends{Distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.IAS18.50u1018.5economic lifeEither: (a) the period over which an asset is expected to be economically usable by one or more users; or (b) the number of production or similar units expected to be obtained from the asset by one or more users. ȴ ȴ : 2 X՘  tX Ɛ ǰD <\ `  ǔ  0,  2 X՘  tX Ɛ ǰ ݴ`  D <\ 0XՔ ɷtǘ ǬX ɷ effective interest methodA method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period. Ǩtǐ(ǕK5ǐǰtǘ 5ǀD( 5ǐǰtǘ 5ǀDX i)X | ĬX, ( 0 tǐutǘ tǐDD 0XՔ ). effective interest rateThe rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, an entity shall estimate cash flows considering all contractual terms of the financial instrument (for example, prepayment, call and similar options) but shall not consider future credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see IAS 18), transaction costs, and all other premiums or discou< nts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to estimate reliably the cash flows or the expected life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments).IAS 39.9 Ǩtǐ(5ǐǰtǘ 5ǀDX ̹0 \ T @ 0 PׄX ֬X| ¥ǀa |X¤Д tǐ(t. Ǩtǐ(D Ĭ` L t 5X Ĭ}pt(: ijX5X, \5X  Ǭ\ 5X)D $X PׄD X| \. 췘 © 0x @ $X DȲ\. Ǩtǐ(D Ĭ` LŔ Ĭ} t Xp XՔ ̸@ xǸ( Ǩtǐ(X l1ƌ \h), p  0X `՝a `xa D \(0ŌĬ0 10188  ux 8p). Ǭ\ 5X iX Pׄ ̹0| °1 nj `  ǔ <\ \. 췘 5( Ǭ\ 5X i) \ Pׄ  ̹0| °1 nj `  Ŕ xx Ŕ Ĭ}0X Ĭ} PׄD X Ǩtǐ(D l\. embedded derivativerA component of a hybrid (combined) instrument that also includes a non-derivative host contract with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative. An embedded derivative causes some or all of the cash flows that otherwise would be required by the contract to be modified according to a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract. A derivative that is attached to a financial instrument but is contractually transferable independently of that instrument, or has a different counterparty from that instrument, is not an embedded derivative, but a separate financial instrument. IAS39.10 O t D̲ Ĭ}D hXՔ iX l1ƌtp, iX Pׄ  |ǀ| ųx X @ ǬXՌ ٳ¨. @ t h JXD ` PׄX Ȁ |ǀ| tǐ(, 5, |, X(, <, © , ©  0  0| ¨. t L t  D5x Ɣ Ĭ}X Ō  DȲX| \.  5  T|ij, Ĭ} t 5 ų<\ ij`  p t 5 x p)t ǔ @ t DȲp, ļijX 5t.employee benefits\All forms of consideration given by an entity in exchange for service rendered by employees. $t \ 4 t 0t XՔ XX 2employees and others providing similar servicesAIndividuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity under its direction in the same way as individuals who are regarded as employees for legal or tax purposes, or (c) the services rendered are similar to those rendered by employees. For example, the term encompasses all management personnel, ie those persons having authority and responsibility for planning, directing and controlling the activities of the entity, including non-executive directors.   Ǭ0 D XՔ L  X՘ tXՔ x t$ `  84 <\ X x u$ `  84 <\ X x ٳ|\ )<\ 0X | 

iլx % pXǬ ǔ ų tX p ǰt PXp D   ǔ a 1002.6, (1016.6), 1017.4, 1018.7, (1019.7), (1020.3), 1021.8, 1032.11, 1039.9, (1040.5), 1041.8, 1101.A, 1103.A, 1104.A, 1105.A 7 fair value less costs to sellThe amount obtainable from the sale of an asset or cash-generating unit in an arm s length transaction between knowledgeable, willing parties, less the costs of disposal.XKiլ % pXǬ ǔ ų  ǰ  =̜X <\0 `  ǔ a ̄DD (\ aFIFO (first in, first out)The assumption that the items of inventory that were purchased or produced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced.IAS2.27 ͕\ ͕@ < 久   ଐǰt <  <\ 0й \ D ǔ mթ@ \ 久   mթt| XՔ )t. 1002.27finance leaseA lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Title may or may not eventually be transferred.5Ǭ R5Ǭ : ǰX 0x X  t tǩƐŌ t . Ȍ nj@ t ij t JD ij . financial assetAny asset that is: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will or may be settled in the entity s own equity instruments and is: (i) a non-derivative for which the entity is or may be obliged to receive a variable number of the entity s own equity instruments; or (ii) a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity s own equity instruments. For this purpose the entity s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery of the entity s own equity instruments. IAS32.115ǐǰgLX ǰD й\. 2  2 x 0X Ʉ 2 p)Ō  5ǐǰD ` Ĭ}  Ǭ<\ Ǭ\ pt<\ p) 5ǐǰtǘ 5ǀD| PXX0\ \ Ĭ} 2 0 X Ʉ(tX  0Ʉ t| \)<\ Xp `  ǔ Ĭ}<\, ` ɄX ɷt U J@ D 2 0Ʉ<\ Xp `  ǔ Ĭ}<\, U ɷX Ʉ X UaX  5ǐǰD PXX XՔ )t D̲ )<\  . t 0ɄD Xp xijX0 \ Ĭ} Ǵ̔ 0Ʉ tX JŔ. 1032.11Ofinancial asset or financial liability at fair value through profit or loss A financial asset or financial liability that meets either of the following conditions. (a) It is classified as held for trading. A financial asset or financial liability is classified as held for trading if it is: (i) acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (ii) part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (iii) a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). (b) Upon initial recognition it is designated by the entity as at fair value through<  profit or loss. An entity may use this designation only when permitted by IAS 39 paragraph 11A (embedded derivatives) or when doing so results in more relevant information, because either (i) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as  an accounting mismatch ) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (ii) a group of financial assets, financial liabilities or both is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity s key management personnel (as defined in IAS 24). 0ux5L  X՘X ptD qXՔ 5ǐǰtǘ 5ǀD t$ 0\ X\. 5ǐǰtǘ 5ǀD̔ L  X՘ tXt 0\ X\. 2 \ 0 ` <\ ݴXp \. 2 \X  Ʃ 0 tuǍݴ t| p

An identifiable non-monetary asset without physical substance.IAS38.8, IFRS 3.A4֐ǰ< ´̔ ̹ ļ\ DT1ǰ1038.8, 1103.A 7/interest cost (for an employee benefit plan)The increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement.( ijX) tǐD, Ű|L \ xt XՔ |0 U D4X ֬X a &interest rate implicit in the leaseThe discount rate that, at the inception of the lease, causes the aggregate present value of (a) the minimum lease payments and (b) the unguaranteed residual value to be equal to the sum of (i) the fair value of the leased asset and (ii) any initial direct costs of the lessor.tǐ( ]tǐ( : }| ֬ t$\̸͌@ u$4ɔtXX ֬X iĬaD, 2ǰX X@ 2X $X iĬa |X¤Д `x(. interest rate riskThe risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.tǐ(*5X XΘ Pׄt ¥tǐ(X ٳ<\ xX ٳ` interim financial reportA financial report containing either a complete set of financial statements (as described in IAS 1) or a set of condensed financial statements (as described in IAS 34) for an interim period.IAS34.441034.4interim period@A financial reporting period shorter than a full financial year.06International Financial Reporting Standards (IFRSs)kStandards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC). 7IAS 1.11, IAS 8.5, IFRS 1.AmȌĬ0ɉmȌĬ0ƌ(IASB) Xt D 0  t\ L t l1. (1) mȌĬ40(IFRS) (2) mȌĬ0(IAS) (3) mȌĬ0tƌ(IFRIC)  x tƌ(SIC) \\ t1001.11, 1008.5, 1101.A 7intrinsic valueThe difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe or which it has the right to receive, and the price (if any) the counterparty is (or will be) required to pay for those shares. For example, a share option with an exercise price of CU15,3 on a share with a fair value of CU20, has an intrinsic value of CU5.XΟp)t }` (pt  4pt) |  p D |  ǔ X X@ p)t t t Ɉt| XՔ X (t. | 䴴, ЌX լt 15t 0X X 20t|t XΔ 5(20-15)t.inventoriesAssets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in IAS 2 paragraph 19, for which the entity has not yet recognised the related revenue (see IAS 18). 7IAS2.6, IAS 2.8ଐǰ=ଐǰ : LX ǰD йh t$ x  | X x ǰ u$ \ | X x ǰ,  v$ tǘ  Ƭ̸ 1002.8 ଐǰ@ xƀ\0 久X | t XՔ ,  0 ǰD h\. \ ଐǰ@ DȈ x D hXp, ,҅ Ƭ̸@ D h\. 0ŌĬ0 10028 8 19 $Xt, 0X ଐǰŔ ( ut D x J@ h(0ŌĬ0 10188 'u'8p). 1002.6, 1002.8 7investing activitieshThe acquisition and disposal of long-term assets and other investments not included in cash equivalents.,Ґ\ٳ(1ǰ X JŔ 01 ǰ  0 ,ҐǐǰX ݴ ̄\ٳinvestment propertyFProperty (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. IAS40.5,Ґǀٳutǘ 8(uD 0 X ǐǘ 5Ǭ tǩƐ X ǔ ٳ(, t<  X |ǀ). ̹, LX <\ XՔ ٳ@ x\. 2 TX tǘ X   \ٳ 2 \ٳX |X<\ 1040.5investor in a joint ventureTA party to a joint venture that does not have joint control over that joint venture.IAS31.3pxǸҤ,Ґǐ.pxǸҤ t t̹ pxǸҤ \ ٳ0 J@ 1031.3joint controlFThe contractually agreed sharing of control over an economic activity.ٳ0Ĭ} iX XX \ٳ \ 0| XՔ The contractually agreed sharing of control over an economic activity; it exists only when the strategic and operating decisions relating to the activity require the unanimous consent of the parties sharing control (the venturers).IAS28.2, IAS31.3nĬ} iX XX \ٳ<  \ 0| XՔ . \ٳ ( ȵ 4E E \ XǬ 0| X ǔ (8Ő) ȴX ٳX DՔ` L̹ tȬ\.1028.2, 1031.3 7joint venturevA contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.IAS31.3, IFRS 3.ApxǸҤ/X tX ٳ0X t  \ٳD ‰X0 t ̹ Ĭ} iX1031.3, 1103.A 7jointly controlled entity<A joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The entity operates in the same way as other entities, except that a contractual arrangement between the venturers establishes joint control over the economic activity of the entity. IAS31.24ٳ00Ŋٳ00@ x, Ӹ   8Ő ɄD XՔ 0 X 0<\ $ pxǸҤt. ٳ00@ 8Ő tX Ĭ} iXǬmD X \ٳ \ ٳ0 1䲔 D xXଔ x 0 ٳ|XՌ .1031.24key management personnelThose persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.Ȕ  leaseAn agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. J :  ǰX ƌD | 0 tǩƐŌ tX tǩƐǔ \ ̸| Ō XՔ Ĭ} lease term<The non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the asset, with or without further payment, when at the inception of the lease it is reasonably certain that the lessee will exercise the option.0 0 : tǩƐ ǰD X0\ }D @ tɈ0. x X ŀ Ĭt tǩƐ ǰ X | \ Ĭ`  ǔ ЌD An asset that does not meet the definition of a current asset.D ٳǰ ٳǰX X| qX XՔ ǰ+normal capacity of production facilitiesThe production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance.IAS2.13pij`pij x i \ 0ٳH <\ 1`  D <\  ɷD йXՔp, Ĭ \ٳ 0x pij D $\ D й\. 1002.13notesKNotes contain information in addition to that presented in the balance sheet, income statement, statement of changes in equity and cash flow statement. Notes provide narrative descriptions or disaggregations of items disclosed in those statements and information about items that do not qualify for recognition in those statements. 7IAS1.11(p\, uĬ, ٳ\  Pׄ\ \  X  . @ X 4\  mթD l<\ $Xp 8TX, X 4\ x”tD qX XՔ mթ \ | \.1001.11obligating eventAn event that creates a legal or constructive obligation that results in an entity having no realistic alternative to settling that obligation.X4t4X4  XX4| ¤p t X4| tljXՔ xŔ x Ht Ŕ t obligation;A duty or responsibility to act or perform in a certain way. Obligations may be legally enforceable as a consequence of a binding contract or statutory requirement. Obligations also arise, however, from normal business practice, custom and a desire to maintain good business relations or act in an equitable manner.F.60 offsettingSee  set-off, legal right of Ĭ ĬX ' 8p1032.45onerous contractA contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.€Ĭ}DĬ}X X4 0| XՔ < \ Dt Ĭ} XX D <\ 0 uD XՔ t Ĭ}opening IFRS balance sheetXAn entity s balance sheet (published or unpublished) at the date of transition to IFRSs. mȌĬ0 (p\"mȌĬ0 X|X (\p \ DȲ\) (p\operating activities|The principal revenue-producing activities of an entity and other activities that are not investing or financing activities.IAS7.6 7\ٳ&0X Ȕ u=̜\ٳ ,Ґ\ٳ  4\ٳt D̲ 0X \ٳoperating cycle lThe time between the acquisition of assets for processing and their realisation in cash or cash equivalents. 7IAS1.5908\ٳD \ ǰX ݴȀ0 ǰt   1ǰ<\  L  01001.59operating lease#A lease other than a finance lease.ƩƬ ƩƬ : 5Ǭ txX *options, warrants and their equivalentsQFinancial instruments that give the holder the right to purchase ordinary shares. 5X  ǐ | 久` | ɔ 5 ordinary shareTAn equity instrument that is subordinate to all other classes of equity instruments.x XX Ʉ x Ʉ #originated loans and receivablesSee  loans and receivables IAS 39.9 7$other long term employee benefitsEmployee benefits (other than post-employment benefits and termination benefits) which do not fall due wholly within twelve months after the end of the period in which the employees render the related service. 0Х0 R Ȁ |ǀX 0|t X 4t  Ĭ0X й|ǀ0 12 tǴ ijX DȲXՔ ( @ t x)other price risk{The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market.0 ՚5X XΘ Pׄt tǐ(tǘ X txX ¥ XX ٳ . ̹, t\ ٳ@ ļ 5  ՐŌ \ x XX   , ¥ p Ǭ\ 5 ƥD Ȕ x XX  ij . owner occupied propertyProperty held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes.ƀٳCTX tǘ X   \ٳ X0 X ( ǐ  5Ǭ tǩƐ) X ǔ ٳ parent ,An entity that has one or more subsidiaries.IAS27.4, IFRS3.A0֬X՘ tX ȍ֬| ǔ 0participants`The members of a retirement benefit plan and others who are entitled to benefits under the plan.ǐ, ijX l1 ij 0| | D ǔ 0X past duefA financial asset is past due when a counterparty has failed to make a payment when contractually due.Ŵ!5ǐǰX p)t Ĭ} | X XՔ ipast service costzThe increase in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits. Past service cost may be either positive (where benefits are introduced or improved) or negative (where existing benefits are reduced).p4 Ř 0Х0 | \ ijXp h 0| p 4 \ U D4X ֬X XՔ a. p4 (+)X a( \ 0p XՔ )t ij (-)X a(0t a )t ij ."percentage of completion methodJThe recognition of revenue and expenses by reference to the stage of completion of a contract. Under this method contract revenue is matched with the contract costs incurred in reaching the stage of completion, result< ing in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. IAS11.25ɉ0sĬ}X ɉ`D 0<\ u DD xXՔ ). t ) 0tt Ĭ}u@  ɉ` ijX0L \ Ĭ} Qp, \ ɉij D@X u, D  tut . 1011.25performance_The relationship of the income and expenses of an entity, as reported in the income statement.  7F.47,plan assets (of an employee benefit plan)](a) Assets held by a long-term employee benefit fund; and (b) qualifying insurance policies. ( ijX) xȽǰ 2 0 0t X ǔ ǰ 2 ȩĬ}policyholder`A party that has a right to compensation under an insurance contract if an insured event occurs.Ĭ}Ő)լtt XՔ Ĭ} 0| D D ǔ post employment benefitsiEmployee benefits (other than termination benefits) which are payable after the completion of employment.  t XՔ (t x) post employment benefit plansrFormal or informal arrangements under which an entity provides post-employment benefits for one or more employees. ijI0t Ō | XՔ p    D }. ij U0ij@ U ij\ l\.potential ordinary share XA financial instrument or other contract that may entitle its holder to ordinary shares.Ǭ'| D  ǔ ǐŌ  5tǘ Ĭ} presentation currency=The currency in which the financial statements are presented.ଵT4\| ` L XՔ Tpresent valueqA current estimate of the present discounted value of the future net cash flows in the normal course of business.F.100(d)F.100(4) 70present value of a defined benefit obligation3See  defined benefit obligation (present value of) U D4X ֬X 7U D4(X ֬X) 8p 7previous GAAPYThe basis of accounting that a first-time adopter used immediately before adopting IFRSs.p Ĭ0!\D0t mȌĬ0D DX0  ȩ\ Ĭ0 primary financial instrumentsyFinancial instruments such as receivables, payables and equity securities, that are not derivative financial instruments. IAS32.AG15 5"  5t D̲ Ď, D4  Ʉ X 5 1032.AG15prior period errors6Omissions from, and misstatements in, the entity s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that: (a) was available when financial statements for those periods were authorised for issue; and (b) could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements. Such errors include the effects of mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud.  70$X 7 probableMore likely than not.IFRS3.A, IFRS5.A (1t) @X JD 1 ` 1t @1103.A, 1105.A 7 profitThe residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. Any amount over and above that required to maintain the capital at the beginning of the period is profit. F.105, F.107 F.105, F.107 7 profit or loss for the periodA separate line item on the face of the income statement in which all items of income and expense recognised in a period are included unless a Standard or Interpretation requires otherwise. IAS 1.78 810tu  0D\ 0 x u D mթ@ 0 t 첬 X JŔ \ 0tu  0 h\. 1001.78 81projected unit credit method-An actuarial valuation method that sees each period of service as giving rise to an additional unit of benefit entitlement and measures each unit separately to build up the final obligation (sometimes known as the accrued benefit method pro-rated on service or as the benefit/years of service method). IAS19.64 66!Ƚ) 40 x   \ p, x U D4aD X0 X   | ļij\ !XՔ ¬ Ĭ)("40 D@XՔ  )   /4) t|ij \) 1019.64 66 property, plant and equipmentTangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. IAS16.6 ֐ǰ^TX , X , x \  \ٳ ` <\ XՔ <  ǔ ǰ<\ \ Ĭ0D X ` t  ǰ 1016.6proportionate consolidation4A method of accounting and reporting whereby a venturer s share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined line by line with similar items in the venturer s financial statements or reported as separate line items in the venturer s financial statements.D@ŰSٳ00X ǰ, D, u, D \ 8ŐX ɄD 8ŐX 4\ Ǭ\ mթ iXp ļijX mթ<\ XՔ Ĭ̬ )prospective applicationProspective application of a change in accounting policy and of recognising the effect of a change in an accounting estimate, respectively, are: (a) applying the new accounting policy to transactions, other events and conditions occurring after the date as at which the policy is changed; and (b) recognising the effect of the change in the accounting estimate in the current and future periods affected by the change. ȩ 7ĬE Ĭ xX ȩ@  LD й\. t$ ĬE X ȩ: \ ĬED | t XՔ p, 0 t  i ȩXՔ . u$ Ĭ xX ȩ: ĬX | 0  X Ĭ0 xXՔ .  7 provision*A liability of uncertain timing or amount.DɜX 0  at U\ D prudenceThe inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated.F.37#put options (on ordinary shares)iContracts that give the holder < the right to sell ordinary shares at a specified price for a given period.()5X,|0 t <\ |   ǔ | ǐŌ XՔ Ĭ} qualifying assetgAn asset that necessarily takes a substantial period of time to get ready for its intended use or sale.IAS 23.4ȩǰ(Xij ij\ Xp X0 X \ 0D DՔ\ XՔ ǰ1023.4 7qualifying insurance policyoAn insurance policy issued by an insurer that is not a related party (as defined in IAS 24) of the reporting entity, if the proceeds of the policy: (a) can be used only to pay or fund employee benefits under a defined benefit plan; (b) are not available to the reporting entity s own creditors (even in bankruptcy) and cannot be paid to the reporting entity, unless either: (i) the proceeds represent surplus assets that are not needed for the policy to meet all the related employee benefit obligations; or (ii) the proceeds are returned to the reporting entity to reimburse it for employee benefits already paid. ȩĬ}0 Ĭ JŔ Ռ֬@X Ĭ}*<\ LX tD P qXՔ 2 @ $ U ij X | Xp 0D ȽXՔ p̹  . 2 @ 0X Ď( ӰX h)Ō tǩX J

?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstvwxyz{|}~. ݴptŔ p)t  0D D̸ D lXՔ pt  1\X 1D lXՔ 1pt(: 0 0tuX \ )t .vesting periodvThe period during which all the specified vesting conditions of a share-based payment arrangement are to be satisfied.ݴ0!0} XՔ ݴptt q| XՔ 0 warrantSA financial instrument that gives the holder the right to purchase ordinary shares. weighted average cost formulaaUnder this formula, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period. The average may be calculated on a periodic basis, or as< each additional shipment is received, depending upon the circumstances of the entity.୕୕@ 0 ଐǰ Ĭ0  久   ଐǰX | X mթX | XՔ )t. t @ 0X i 0| 0<\ ĬXp 久  ` Lȹ Ĭ`  . Kweighted average number of ordinary shares outstanding during the periodThe number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. IAS33.20  ǵP0X ǵ Ĭ0  ݴ 0  ܭ  | X ǵ0 0x X| $X p\  1033.20operating segments 7a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity), (b) whose operating results are regularly reviewed by the entity s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available.  7IFRS 8.5 7ŀ8 7L mD P qXՔ l1| й\. t$ uD =̜X DD (0X x l1@X p@ ( u DD h)¤Д \ٳD \. u$ 8 0 \ XǬD X 8X 1| X0 X \XǬȐ 1| 0<\ \. v$ l 4X tǩt X.  71108.A 7!¬  \ \ X (t 0 u ( p)  7(̅| ǰ X |ǀ\ xXՔ  7,Ʉ,ҐǐǰX ǐ  XX X D@X  tuX 0  7 7XtŐ ܭ |\ pt 0| XD 0XՔ Ȁ*)X貴, YȀ  m0lx Ȁ, Ȁ0  t@ Ǭ\ 貴ȀƏȀ |\ ptD qXՔ 0Ō ȨuD X0 \ .  0$D Xp ǐŌ p }D XՔ |x ppt ƥD Ȕ D t <\̹ XՔ u@ t 0 ȩ Ȁt DȲ.Ȁp0X \ٳ (X p |\ ptD qXp q` 0 D tXՔ X Ȁ. iլ<\ X| `  Ŕ Ȁ 0X x p@ l`  Ŕ Ȁ@X p t 0| ȩX DȲ\.ǰ(pe0ǰD 久, t$Xp x )<\ ݴX| XՔ |( ptt ǔ Ȁp. pt<\ t ǰX X X  ǰX ݴ0tǘ 0D \`  .u(pǰ(p txX Ȁp։ 7 7D 74 7Ȩu 7(u 7Ŭ  7u 7 ٳ1  7(̐ 7 u | Q 7ɔ1 7!  7ɽ1 7X4  71 7֬X 7tu 71 7X 7x 7i1 7°1  70  7 7tljX 7 % 7  X  7tt1 7IAS 20.3 7 IAS 32.45 70 7`p X t \ ƥD(  1ǰX ͘ XՔ t DȲ|) \ 0 xX| X\ t Ĭ0X ǀ 0]X 4\ \  7  <\  0X   1ǰX Dž 0XՌ Ǭ%. t Ǭ%@ 0X \ٳX |ǀx (  . \, tǘ 1ǰ<\X Xtǘ x pX ij<\  @ t  ǜD ¤Д | ij . 7[U\ i X l D X0 X ` L, ǰtǘ ut  J D̘ Dt  Jij] \ ijX X| 0tǔ  7/p tX \ 0t X Ȩut Dž <\ 0  770t 4\| 1\X0 X ȩXՔ lx Y, p, , ܭY  4.  7x8D (  Ĭ0X tu   7'0  J@ t (0t  ǔ 4 7JU X x | XՔ xlĬ, 4  \ <\ X \ |1t

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