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IFRS 5 0| ̄<\ Xij ǔ tŕx8 ǰtǘ 5ǐǰ@ 0t ȩ 0 0| Ĭ̬ lcccc     @`B ,  f=3))?"6@ NNN?N'jw fIFRS 5 ȩx  e @`B , # lo ))?"0@NNN?N'jwjB  ,  f1 ))?"0@NNN?N'wB  , # lo ))?"0@NNN?N'wB  , # lo ))?"0@NNN?N'j'B  , # lo ))?"0@NNN?NwjwH , 0޽h ? ̙33y___PPT10Y+D=' = @B + ` (    6TI  Fb |<    6DJ /I ^IFRS 5X ȩƔ*  c  6xL   Fr# |<   n 'jw  # #"k j'w    fѩ3 ))?"6@ NNN?N'w   (a) tŕx8ǰ (b) (c) IAS 39 ȩ 5ǐǰ (d)  IAS 40 Investment Property non-current assets (e)  IAS 41 Agriculture non-current assets (f)  IFRS 4 Insurance Contracts X ȩD  contractual rights under insurance contracts Ccc?ggccb: pL/ @`H   flש3))?"6@ NNN?N'jw lIFRS 5 ȩx ǰe @`B  # lo ))?"0@NNN?N'jwjB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N' w B   # lo ))?"0@NNN?N'j' B   # lo ))?"0@NNN?Nwjw H  0޽h ? ̙33y___PPT10Y+D=' = @B + F >  00 (  0 0 6|\  Fb |<   0 6lY /I i5Classification of non-current assets as held for sale66 0 64iL   Fr# |<   h 'jwY 00 #" j'wY 0  f3 ))?"6@ NNN?N'wY a (a) it must be available for immediate sale in its present condition, subject only to terms that are usual and customary for sales of such assets (b) its sale must be * highly probable * highly probable = significantly more likely than more likely than not(probable) (c) it must genuinely be sold, not abandoned ,bgacccccccc ccc2cac " 6P@08XT 0  fH3))?"6@ NNN?N'jw x(̄Ȑǰ<\ X`  ǔ pte @`B 0 # lo ))?"0@NNN?N'jwjB  0  f1 ))?"0@NNN?N'wB  0 # lo ))?"0@NNN?N'YwYB  0 # lo ))?"0@NNN?N'j'YB  0 # lo ))?"0@NNN?NwjwYH 0 0޽h ? ̙33y___PPT10Y+D=' = @B + ;3p .(    6  Fb |<    6˵ /I i5Classification of non-current assets as held for sale66  6L   Fr# |<   h 'wu . #" 'wuF   fX3 ))?"6@ NNN?N'wu j8 % ǰt x ̄\ Ǵ| h " 0´̔ ֬  l乐Ō <\ ̄Ȑ D t` X4@ %D Ǵ| h ) ֬ Ǭ x t ̄\ \ E ֬ •x t ̄\ DȲp, t0 0| Ĭ̬gaccc cCcc Ic ccc Bccc B2 !P@08X   f4^3))?"6@ NNN?N'w tAvailable for Immediate sale \ t F;$gcc @`B  # lo ))?"0@NNN?N'wB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'uwuB   # lo ))?"0@NNN?N''uB   # lo ))?"0@NNN?NwwuH  0޽h ? ̙33y___PPT10Y+D=' = @B +L sk $4(  4 4 6  Fb |<   4 6 /I i5Classification of non-current assets as held for sale66 4 6L   Fr# |<   h 'wp $4 #" 'wp 4  f3 ))?"6@ NNN?N'wp  - t ǰĬ X l%(commit) ǔ iք (ex: xx \  Ĭ ) - ̄) \ x iX - at tȬXՔ \1T ¥X tȬ@ \ a p\ 0X x ȹ\ٳ (Active Market and Actively-Marketed) - One year rule(0ŵ \ ť ) gacc ccccccc<c=cg3c 69P@08X 4  f(3))?"6@ NNN?N'w Xhighly probable \ t F-gcc @`B 4 # lo ))?"0@NNN?N'wB  4  f1 ))?"0@NNN?N'wB  4 # lo ))?"0@NNN?N'pwpB  4 # lo ))?"0@NNN?N''pB  4 # lo ))?"0@NNN?NwwpH 4 0޽h ? ̙33y___PPT10Y+D=' = @B +b  ?`(  ` ` 6`  Fb |<   ` 6L /I i5Classification of non-current assets as held for sale66 ` 6 L   Fr# |<  " h 'wp >` #" 'wp `  f33 ))?"6@ NNN?N'wp  One year rule->Ȑǰ@ 1D ̄|ǃ (xƬm) 0X  \ \Քt Xt t 1Dt  Ǭ  \ |ptD qXt  tlj(Firm purchase commitment*)t ` ) K%֬ lpp <\ AX %ŀ8D ` Ȅ. 췘 (` Xt Ȁxt t踴8| h. Ȁxt D̸Ŕ Ǭx x X՘| X  tǘ ȀxŔ 1DtX 0t -> One year ruleij lX ̄Ȑǰ<\ X$"uouggccc3cccccc!g $) P@08Xv `  fM3))?"6@ NNN?N'w "One year rule F# gcc @`B ` # lo ))?"0@NNN?N'wB  `  f1 ))?"0@NNN?N'wB  ` # lo ))?"0@NNN?N'pwpB  ` # lo ))?"0@NNN?N''pB  ` # lo ))?"0@NNN?NwwpH ` 0޽h ? ̙33y___PPT10Y+D=' = @B +G  n f   (    6_  Fb |<    6^ /I i5Classification of non-current assets as held for sale66  6 L   Fr# |<   n 'wp # #" 'wp   fx3 ))?"6@ NNN?N'wpRJB___PPT9$ E Firm purchase commitment: An agreement with unrelated party, binding on both parties and usually legally enforceable, (a) specifies all significant terms, including the price and timing of the transactions (b) includes a disincentive for non-performance that is sufficiently large to make performance highly probableZ-ug-P@08X4   fH3))?"6@ NNN?N'w X8"g @`B  # lo ))?"0@NNN?N'wB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'pwpB   # lo ))?"0@NNN?N''pB   # lo ))?"0@NNN?NwwpH  0޽h ? ̙33y___PPT10Y+D=' = @B + 91 48 (  8 8 6 x\ u@ X0 \ IFRS 5 0x aŐ IAS 36 0x aŐX  D \ij\ h % aŐX Xօ(reversal)@ 0t a  0| Xօ " 0tX ̄X a ŌD <\ X 8 ̄ ̄ȐǰX ǀa D@X agcc@c(c cchc0     P@08X~ <  f 3))?"6@ NNN?N'<w On subsequent remeasurement 2ga  @`B < # lo ))?"0@NNN?N'<w<B  <  f1 ))?"0@NNN?N'wB  < # lo ))?"0@NNN?N'4w4B  < # lo ))?"0@NNN?N'<'4B  < # lo ))?"0@NNN?Nw<w4H < 0޽h ? ̙33y___PPT10Y+D=' = @B +35 Z4R4/Li3(  h h 6(  Fb |<   h 6 /I B()-Ĭ h 6X_   Fr# |<  .| ''  Ji #"."i'H -i  fD3 ))?"6@ NNN?N1 . '  l% 1,100,# c  @`D +i  f3 ))?"6@ NNN?N1 O .  h % 300,# c  @`D )i  f83 ))?"6@ NNN?N1 GO  h % 200,# c  @`- 'i  f'3 ))?"6@ NNN?N1 NG Q-c  @`D %i  f03 ))?"6@ NNN?N1 oN h % 600,# c  @`- #i  f+3 ))?"6@ NNN?N1 vo Q-c  @`R !i  f33))?"6@ NNN?N1 v v IAS 36 0x a$g  @`2 h  flK3 ))?"6@ NNN?N. '  V14,900c  @`2 h  fT3 ))?"6@ NNN?NV. 1 '  V16,000c  @`0 h  f]3 ))?"6@ NNN?N'. V'  Tac  @`1 h  ff3 ))?"6@ NNN?NO .  U1,500c  @`1 h  fo3 ))?"6@ NNN?NVO 1 .  U1,800c  @`: h  f@y3 ))?"6@ NNN?N'O V.  ^ij Ɍc  @`1 h  f3 ))?"6@ NNN?NGO  U2,200c  @`1 h  f3 ))?"6@ NNN?NVG1 O  U2,400c  @`4 h  f3 ))?"6@ NNN?N'GVO  Xଐǰc  @`1 h  f3 ))?"6@ NNN?NNG U5,700c  @`1 h  f3 ))?"6@ NNN?NVN1 G U5,700c  @`8 h  f3 ))?"6@ NNN?N'NVG \ | ֐ǰc  @`1 h  f3 ))?"6@ NNN?NoN U4,000c  @`1 h  f3 ))?"6@ NNN?NVo1 N U4,600c  @`> h  f<3 ))?"6@ NNN?N'oVN b ֐ǰ  c  @`1 h  f3 ))?"6@ NNN?Nvo U1,500c  @`1 h  f3 ))?"6@ NNN?NVv1 o U1,500c  @`2 h  f3 ))?"6@ NNN?N'vVo VŌc  @`L h  fL3))?"6@ NNN?Nv p̄ȐǰX ǀa$g  @`p h  f|3))?"6@ NNN?NV1 v ̄Ȑǰ Xȥǀa$g  @`" h  f3))?"6@ NNN?N'Vv Fc @`B h # lo ))?"0@NNN?N'B h  f1 ))?"0@NNN?N'vvB h  f1 ))?"0@NNN?N'ooB h  f1 ))?"0@NNN?N'NNB h  f1 ))?"0@NNN?N'GGB h  f1 ))?"0@NNN?N'O O B h  f1 ))?"0@NNN?N'. . B h # lo ))?"0@NNN?N'' ' B h # lo ))?"0@NNN?N''' B h  f1 ))?"0@NNN?NVV' B h  f1 ))?"0@NNN?N1 1 ' B h # lo ))?"0@NNN?N' B "i  f1 ))?"0@NNN?N'  Ci 3 r))?"6@ NNN?N<~v0___PPT106___PPT9  0 A Ǭ X ǔ ŀ8X D X ̄Ȑǰ<\ ٳ ŀ8X ǰD XX

(    6L@  Fb |<    6PrK /I ,  6$$KL   Fr# |<   n '<w4 # #"r <'w4   f %K3 ))?"6@ NNN?N'w4 @b % ̄| X<ǘ x u@ D ٳ 1ǰ ̄t  ( % <\ X ǰ |ǀ  ij t ̄Ȑǰ<\ X  ǔ pt ̹  t 8 ǰ@ ̄Ȑǰ<\ Ĭ X`  L 4gc p  _P@08X   fd2K3))?"6@ NNN?N'<w :Derecognition of IFRS 5 ȩƐǰ 2ga   @`B  # lo ))?"0@NNN?N'<w<B    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'4w4B   # lo ))?"0@NNN?N'<'4B   # lo ))?"0@NNN?Nw<w4H  0޽h ? ̙33y___PPT10Y+D=' = @B + 0 3Ht(  H H 6  Fb |<   H 6x /I [! Reclassification as held for use""c H 65L   Fr# |<   h '<wC 3H #"r <'wC^ H  fz3 ))?"6@ NNN?N'[wC j % ̄pt(held for sale)D qX Xt Ȑǰ(held for use)<\ DŽX " ݴ€0 ƩȐǰ<\ Ĭ X ( <\ X Ĭ̬X ٳ ǰt a0 X ǀaX   aD \ij\ Xօ " t 9 ŌX Xօt XՔp mȌĬ0 ŌX a XօD xX J<ǘ x<\ x(E&YX t) " DŽX \ u  ǰ \ 8@ ȽX <\ 06g"  > "  5.'! P@08Xg H  ff3))?"6@ NNN?N'<w[ ! 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