ࡱ> -\Root Entry=K \2FileHeaderfDocInfo;K%BodyText *8 \t: \.N01/3456789:P<=>?@ABCDEFGHIJKLMORSTUVWXYZ[^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry` ̆#FileHeaderfDocInfoCBodyText `& ̆`& ̆  !"#$%&'()*+,HwpSummaryInformation.<PrvImage PrvTextDocOptions ` ̆` ̆Scripts ` ̆` ̆JScriptVersion kDefaultJScriptj_LinkDocl  !"#$%&'()*+,-./0123456789:;=>?@ABDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdeghimnopqrstvwxyz{|}~< 5> Ĭ0ƌ XHt XH G1 0ŌĬ0 10018  4\ \ X  t G1  tulj̄Ĭ( ̬Ĭ)X 1D lXՔ Ŕ tulj̄Ĭ( ̬Ĭ)| <\ Xij] X \mDmȌĬ0 \mX `Ĭ |1D Xij] h. Ȕ謐 G1  tulj̄Ĭ( ̬Ĭ)X 1D lXՔ Ŕ 4\X tulj( ) \ \ tulj̄Ĭ( ̬Ĭ)| <\ h. < > <0ŌĬ0 10018  4\ \ H -tulj̄Ĭ( ̬Ĭ)X -> < 2009. 2. 13.> <> <\mĬ0 Ĭ0ƌ> <H 0ŌĬ0 10018  4\ \ > <tulj̄Ĭ( ̬Ĭ)X > <\mĬ0 Ĭ0ƌ> <Xǰ 2009. 2. 13. > <> <ȑnj mȬ40(IFRS)  <@ mȌĬ0ƌ(International Accounting Standards Board: IASB) \\ Ȳ. mȌĬ0ƌ }̔ L Ȳ. 30 Cannon Street, London EC4M 6XH, United Kingdom Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org mȌĬ0ƌ, mȌĬ0ƌ֬(International Accounting Standards Committee Foundation: IASCF)  t GIF89aɻxxxkkk]]]PPPCCC555((( d`LH00`Hذ̘`H0|pdXL@`0H `H0`dHL`H0xp`XH@0d LȰ``HH00dLؘȀ`H0xp`XH@d0L `H0d`LH`H0|pdXL@0`$H`dHL00`HذȘdL0xp`XH@0` HdH0ȳ``HHdL0xp`XH@`0H Ը̰ĠऀؘpȈXxHp@h@d8`8X0xT0pH dxddxd`d`p`|``x`p``x`!, H*\ȰÇ#JHŋ3jȱǏ CIɓ(S\ɲ˗0cʜI͛8sɳϟ@ JѣH*]ʴӧPJJիXjʵׯ`ÊKٳ v۵m U \p}n߽h e;8n၄M0^Ä3,W nj#uL7̟1LӨS^ͺװc˞ud,CnܡNȓ+_μYm<.b>z\G/+w#,scO*h7O??]oAg& 6VvEPZxdy$h(,HtMdסV~yWym]GdzGzޒ֟/$u'al~`1r8(]6%cޤJe~M9"d^dSi`H^|Qh]FYuWiꩨ:UiǪp)Wy +]f9EJ:!H"*&^Z ^N*Kye,Zۓݗ͊aHYFޠy*߽Fݿ# l' 7Rh%FI#ew ,$?1frdFg6i%Le2Ja^rKho򸱙޻hP%g* lII#Qbtqʳr +܂Vxr(6ioJ_ [78.)<ڑ/ 8})j\wJ+N?K`;eՊ%>5Ո7{k˭ʳ/CxS zWogw/o觯/o HL:'H / ;`a``a`0x  L X dpx2000D 9 27| ”| $ 1:54:31XP7, 5, 6, 479 WIN32LEWindows_XP@?(@`& ̆@W[h\EKM9٦mZqA$Gm[Zj6&iJa E|h|(THkzIaSMJS^ EAV-?3g=3g,Z9IqD<K?q;&׺qnqmv6kL?9ulBF>nIg+N'`ƑIBzƬ%`3 0$#9ݸ}M =HBD{Q.dT0vE _1JN #)' <0H8Id\r,%]l[oorh/.{uZ^FaY89fL6bSection0 #Section1uyZb2s |$M00j؆>#0h14#&Ӵ, ;x0$b3 0f,eQ3ªQ[Xvf| ܇t&\FcO-]r S _X3^;_EARc e1<>bH:XD)HM(qQMthM0N3aN[K0IdB$J3NJtS8IV!- hSNeHB}$;8:S; K w$V7S j<3'O BPH+ᶩN&.eFCUYP?gWtnkDmqɫD33hUgA?jT =,~xpI-ɯ?ec523k?g7'BWobԡ+6iw9^-(v噮&XXM;?ĵ6Ek;wxnf"rG0uLw.=3INRܼysQʽ`1ղIgjc'Ww`eW!BBRޑt pS8I~;R҂n_L 2J Ad ww13 9{P"/ qb.sc~Q/˱9{LrsE1;br',\|V^9\?!g亼"“/fzGlZw>[(.+5n,s="l3l9el]KKt\&y#D$cb.+}T@,JJt:9 Txq[7]5ȇ5 Z{R8ס8 ȏw8j8~ ҿ_빊czУ۬t7,)(&dWpr J((0_ՑCVp(x ?^Hx}gg/w!ʘc">uV+s&lз8|]֯5>7^CbܤDE~׏j >pŹ Y+g;a~OWӏ÷~4(cĄ'^W}ƨZoRgsS9ʯ#>u XlTt׺J? :?zm軏3hb~@'NtýWZɪd!Qc7VsVhCsU'3p*``rG-tdug"H7,-|`2X9yJVA`w0 ˛kЮVЮ|b-5 5gkЮUЮ|b)::,]],',Eҗ84mlG9Z!coo"J&ϞA0 bi~dcra&OaF0 {MN֋7-~^KqXIgCIEsVM/Q3Im#UDBBZՕ3'.VE AMkr%e(⧳mX$J܅K;Inbtl@{6@`vŀ_b=<*)-;-3}SbΤJֈRkŖB=pCr3Xj1ьV@4w܄B$bYȹQɹSgIqw.HWP Document Filec``@nncd`߈ +44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org mȌĬ0ƌ, mȌĬ0ƌ֬(International Accounting Standards Committee Foundation: IASCF)  t ̶6ඩ fRVm݇t?B[JUW\p@Ѕ**/-LB.ҟN&3-䡉>DC 9wf2w] 7{swd[`]P_C2 xcG?Ǐ*~oAv@?0;{P6 X^c52w߯$u˷h'unua9ŽsDN,T F"}=2HaQ{-o_(8}W 5-!U"mŅ#m}čA4F}x c@WیV!m}9nje-+!!ҙM%["8~_}; Sr1㉀&;$o}S9>;$R)+ףzETݥ4V1SV݂i 3?[hS:;0k2*/D< GVħ3c#F'Z ƾ e%4,qm0?*P#@̌!^4r4+ zf!0܀Ln\O.aN#a;7'4/6so+LC}s3&^3&=c"Ц|E-U Gr0%[bܭN~M] '!8tHY ^LPTg\D=}MkKS7n*5ZAOl֕zPV~%˙Xn(rD(jC6o'jSU/̧\΀FՃ<ޝ5Ok8 }swDޖގ4Syl7G4!M Z#G$\cjΈYOLj[=+*[bΐDZZuՖՄĭG⡼ ;@=ץSKB/VJYXK;;kЕQoy i.NĢ#HS8giXƛ[9;M/W pTu>Z\ȶ@dcJ5@Z"4-x0#8CSƦ1vJծfD6 2e:dB&xJ:w{ޮv[l};swN|E$kHw^"p/M]?MmZqCV7ĐCG"%2OlHx&^ E@XM*[M,_HY. :..5/1??xMJOʿ$ZȱBf<ç;5>[V|j<=^QʟRyu6! >z.:*y[+1jykSټEmy+u8QpꭞK+R^W(֎ ^qm'T~z"W M9J.\YUvsx"9b4)>Nl(57hؐD[* Y`De tBUQ0{3fGzkC$=qeg(n3gȿc!?i3>#ױ1h/&bD('jz,H_hx~xߐH0#gx1*Õm멙Pot"mCמ6ȕ5#'1d{O'=E +{#z1Xwf`|$"mYzvN.ו46)&[d*|]~]ƉfRC; tHw|mo[-dZڬ| WpD%擝P,F9Y;i/O=}33ߙNMVbؤUw~2ݳkd]f'd=KS*u߈!`}#c&%S[чwRۡQom*,*@+9]@O=sOYkE>=wlRI)?'Ar: @7F,B\v|:EzӖ}6m٘]pn;,m.3y8LO?h>=]QpQ%,e|,-ɤ"d9fSƐlx\prLDc̲=/F8y2&a9^7cQTWƖFY/[e!:ۗ Yl@TTt8mV &-Cv2 OQ^k#Uk3p?4uﲌ D9bS˼WϽ WxkpD%`VA9_SV] ++7яXgapxoam,=;c#ߖ`sd F&;#G1CNCj&k㵧D9= rR?Ĭ֗0eޟ3ɼy77 B#27ֺ'eށ̖Y{=mp*atʋVTN!,Lo5/dU8f *W{kD.rc5`X<=^T]lŪ.F"cK =ˡ!̡fR%Q4'׸s*b>#YV:(}6} QDo fwږaCň ΧZCt:5BEGS/#$j5WΗ2o)7 0eܼwy?fO94?q"Dw oT1Ze.A Y{; ݀J\Ԭ vy sq32<֬8<370<^pXris(՘ʶ:xb&JEf"{:<uPa2\U$R6BfEw΋ܳ,iY0,<ウS D嗋5DYoE"@}qh,OAR!'qbGc[[i*I9x%`$J9_? ]xK7%:a#cQk9rSl1W)\ƞ"ErT,_VD>{cҙL7=2A!wzly]}; rϩzk:r5)YP;sHW& >1z23nK3Eʞ%G犆;FW3)kg8'Өs^Z +:!X SֿS%N'oR90Up=jޙk|9Pu޺#2'eL=wq2Fw垿P|(*Iܢӣg. ^9oȜC듓Ȏ o×K_ݍX0qO8 Ȭߗ KW r$~kNR!]y+KOE~)o??{  sy-AyA=5ЁexޭV|P<:w3eNw9w2%QwԈwrτ1om> ;3h4z1͊9JtIrG1rMux'rfb^IƲ(`3p>i:_[O03v=*?pJS`9ahW5ĚЁ!G"}da[=XB J0Gľ'Iz-Xa@k RCtg1]OLĸ^OLt;<E'cv?<xe!Sn7͹.}kL'2?Yf ?xwb[˜A.s "}?upoԂLe:!̛屖EF[0|hkG|f zC ߋ*[>aW]. z|y Vџ-VbsYnw>|ʒ'\:_UCK*Ԉ!k~4u4Z~@3[E'g'i2U$g@|(LDVWh.p8M؟ Ӵ)c_S6z*PS A!G`oUO|DZV5Z/vOt.x-xӄFك7 )ӌ{+RxNjIlT\sCP %c vߤVZY\j#fnXb5+j.ې;&5=md3=.5R$zD)hK̈w7!S2;ιg~W,td SMiGy6\ _˫a5zL^zFOg.H춬GLlK-m ֦/Uci5Ys#Nܒfü4=m* A;ٻH<|{#~+!>Zf j$*_z %xÊgu}C4(G)Vp!ߚn|"Bt?Q T|Dj%m܉of҆.# Jw+j٫iԺ2&W٭0ƒPw-O [bNjt 1U{vY^ү#;:R}(WlKZG]ʆ3ȟ2\AzLdmim!h=3!@|U~߉ue21nibhBA}h,.tه*uMXyUU5̍I0St:%k|ޥ ݋64STCa%, +FD.Ie*"GK娬d$9f!|=,;v9"w;vl;3E\`/^!Uo[]XiA+9Ъz q *Y'}ff%"k5+6WiWw}ه3OCit0RћMlv9='@z/!sMI?uy 2rGK ڜ}oT2{4"3>#PpgP,:Ec&i8 0Z}ԕ֛' ?cmd?r9<}:8gjUSCf.%3OB;wZݫ2@e oOwx3@۷g})K7ʞ@gl[Ι&VLigtcRKjR+퉤z'}N [} oVMeZKvҚ[:uf)Fv5ʞ9AGr^_0q}=GJYnF5F>N5na5,+OlKg4Shd3G{ |3D:d:zu}#fG(}mګl晩69{kw[W=?~] ,xGrGxk8S*'tդb3~ K㛮Oĺb:y_;Z?䗬sNԥ0ȩb pFU< p_O[cUJMŝQn/6'^r2sS->Վ> )d0C|lD/S$7j25c˧tӸcvB\ƚo*-ݓ\ЦJJiP#w]wk[@7ee2G 膚OSG)w7mA[V%Oe͐ Y]8n b駺FN ݂UY-((y ~/<ҠUT݅e',,d^6KϪ {1sϪcZ\yGz?B1~(XJWPerR}=E}K;]rOyٵnnV3l ;Ȃ6u`Yz$nQ +]|WBxN^7y(z"AL%Kٕ"0I+"n)F.N+np;j1QxW.8,N[Q ُ"b|~˾W.lah5؏D53uS@Cy~.5ֆgϋtޓr#C҆i8;Hz_&2̊?em^^$Svg{lZ/2t^\#e60V{Xs`!RXC˩7mܿݡ[O(,.-p =E_o){Hb*ϴ/1(# zo/uHE_ pTMw)*>`O a3{d=4uZlg!@t'JNdKy[jX쯭F_SgI+Mʈ}7&LVeZP539TmÐUqREh\󲖭Y[ɢ#Ȫ7 ީ6EeoMCw 52L~˩n!\2.8Z9G1wh@ qJc8L}T8.ỵ$ݜ(95'Mp*>MA''^Nnd]nW^=+F\om6SL w?A1]IFt9!.tC]c {ZK2&Ml{)ֲ{~'GxE'@IfGz$Ֆj^/9mAz3r:9Mvvt)VsVMYZ_ a(i?d+ W_UFbl*7VɝlfVoꄚ9\Sz#U#[} Of+V0V6*?ְ<z8L5JeϲTiL%׫!^N֚2,yys\fT^ZA=CW+kg-tcߠ&C}+=oeOѷt$w{PM>Hk6{Qa3&jI^z?n k{QWC x҄|pϯʉ+CakQ!bPUCd&-xbt5 ju}=B%X&P !Fyjʮ%&aBw, H1fMv[; u\?X SV`t/ّA๬K{/#a6Ip ul Y@`>ٓڤ!Lv̀5cM+3`& ;yⵗ୰Ndf{} S!nɨ&D + L[v{#OK| ˼_M*)[md2*?~l@xɪL3Eq?fX`ǀ^&+?@ABCGHIJKLMNghiHwpSummaryInformation.<PrvImage PrvTextDocOptions =K \=K \Section0 ]fSection1QyScripts =K \=K \JScriptVersion EDefaultJScriptD5_LinkDocF  XH G1 0ŌĬ0 10018  4\ \ X  t G1  tulj̄Ĭ( ̬Ĭ)X 1D lXՔ Ŕ tulj̄Ĭ( ̬Ĭ)| <\ Xij] X \mDmȌĬ0 \mX `Ĭ |1D Xij] h. Ȕ謐 G1  tulj̄Ĭ( ̬Ĭ)X 1D lXՔ Ŕ 4\X tulj( ) \ \ tulj̄Ĭ( ̬Ĭ)| <\ h. < > <0ŌĬ0 10018  4\ \ H -tulj̄Ĭ( ̬Ĭ)X -> < 2009. 2. 13.> <> <\mĬ0 Ĭ0ƌ> <H 0ŌĬ0 10018  4\ \ > <tulj̄Ĭ( ̬Ĭ)X > <\mĬ0 Ĭ0ƌ> <Xǰ 2009. 2. 13. > <> <ȑnj mȬ40(IFRS)  <@ mȌĬ0ƌ(International Accounting Standards Board: IASB) \\ Ȳ. mȌĬ0ƌ }̔ L Ȳ. 30 Cannon Street, London EC4M 6XH, United Kingdom Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org mȌĬ0ƌ, mȌĬ0ƌ֬(International Accounting Standards Committee Foundation: IASCF)  t GIF89aɻxxxkkk]]]PPPCCC555((( d`LH00`Hذ̘`H0|pdXL@`0H `H0`dHL`H0xp`XH@0d LȰ``HH00dLؘȀ`H0xp`XH@d0L `H0d`LH`H0|pdXL@0`$H`dHL00`HذȘdL0xp`XH@0` HdH0ȳ``HHdL0xp`XH@`0H Ը̰ĠऀؘpȈXxHp@h@d8`8X0xT0pH dxddxd`d`p`|``x`p``x`!, H*\ȰÇ#JHŋ3jȱǏ CIɓ(S\ɲ˗0cʜI͛8sɳϟ@ JѣH*]ʴӧPJJիXjʵׯ`ÊKٳhӪ]˶۷pʥ_]x7^};aˆ+^̸ǐ#KL2һv3c`ALtgC\3k| Luآi[lS=:*gN[7qw|ykسkν`!>9۠ٯvOdϿ(66܁f-x{Wu17o_q/VqAr!>Grf'BȢ!u* o"6؜tɗhH|67zTވS?mɍcyb~Vc.yfQ"I䠄֌vakLbg$=S'du9ہen覚bt)֨i. 9)d>(֘+,l%q کF$Zo:j雽kÖk覫Ui-(]1Kގ`,S&hgmko 0E[y*/º"nl)2&'Ț*߷%21*k<ߥN9'u:TJZ/ҋfsl h%Kk[തq qp-lrBY33͙YZ\S=n;r÷iCލyŒ3Y-Gmr wuz4/o'7G/Wogw/o觯/o ;HL:'H / ;`a``a`0x  P \ ht|2000D 9 27| ”| $ 1:54:31Owner7, 5, 8, 527 WIN32LEWindows_XP@?(@t: \@W[h\EKM9٦mZqA$Gm[Zj6&iJa E|h|(THkb```b```b```b```D<Kbd``b```kL?9ulBF>nIg+N'`ƑIBzail: iasb@iasb.org Web: www.iasb.org mȌĬ0ƌ, mȌĬ0ƌ֬(In`Xbb`D0 d``b```b. fb(e[1 fJdb(Yg'7#2320d22fJdb81&n6F`epag(a(eefJdbs3#181$2qC:f `JdaȞA!JX:f1`Jba0nuW Fc`(eeHdcP`edHe4fJba0nѭL 0PʐːȐǠΐPɐf `Jbe:C N02C$C0C&CC.C%C*C>ΐf Jbe:5 N02C$;C%C*C>CC.ΐfJdb81&n6F`epag(a(eefJdbs3#181$2qC:f Japd(bdHdaP`E@PĂ[ fJgadeHe(fP`@:!(ȐBH%f `Jbe:C N02C$C0C&CC.C%C*C>ΐf Jbe:5 N02C$;C%C*C>CC.ΐf1`Je`pfdP 9@Xɐd%3d301>Uf1`Jd`pfdP``g(JF& fa`:`rfW뮂, 1Ws#+ #fi`:(ȐĐȐɠ$"@H|  % , 1Ws733#0fJdb(Yg'7#2320d22fJdb81&n6F`epag(a(eefJdbs3#181$2qC:f `JdaȞA!JX:f `Jbe:C N02C$C0C&CC.C%C*C>ΐf1`Jbe:kD21/C$C)CC:30d0d2$3fa`:`rfW뮂, 1Ws#+ #fJdb(Yg'7#2320d22fJdb81&n6F`epag(a(eefJdbs3#181$2qC:f `JdaȞA!JX:f `Jbe:C N02C$C0C&CC.C%C*C>ΐf1`Jbe:kD21/C$C)CC:30d0d2$3fa`:`rfW뮂, 1Ws#+ #fJdb(Yg'7#2320d22fJdb81&n6F`epag(a(eefJdbs3#181$2qC:f `JdaȞA!JX:fJgadeHe(fP`@:!(ȐBH%f `Jbe:C N02C$C0C&CC.C%C*C>ΐfa`:`rfW뮂, 1Ws#+ #fi`:(ȐĐȐɠ$"@H|  % , 1Ws733#0fJdb81&n6F`epag(a(eefJdbs3#181$2qC:f `JdaȞA!JX:f `Jbe:C N02C$C0C&CC.C%C*C>ΐf1`Jbe:kD21/C$C)CC:30d0d2$3fa`:`rfW뮂, 1Ws#+ #fi`:(ȐĐȐɠ$"@H|  % , 1Ws733#0fJdb81&n6F`epag(a(eefJdbs3#181$2qC:f `JdaȞA!JX:f1`JbbhUp8|*R4fa`:`rfW뮂, 1Ws#+ #fi`:(ȐĐȐɠ$"@H|  % , 1Ws733#0a `b` Rai`b``ddLai`b``ddɀFai`b```dLa `b`?0 ai`b``dddBa `b`$#fai`b```d$eI`bc`CVf L@UBh.. 8peI`bd```CH, V& `eI`bg`e`BVf L@m`\\P@p eI`ba`g`BVf L@`\\P@p eI`bb`C& L@`SN\\P@i& eI`bb`C& L@`f`p 0M6YeI`bd```C& L@`\\P@i& eI`bf`b`C& L@`\\P@i& eI`bb`C& L@U2U08qqAM,eI`b`dv6V`T& `eI`ba`g`BVf L   @eI`ba`g`BVf  BsqA,eI`ba`g`BVf L@剰200i.. 8peI`ba``CVPl`a``\\P@p eI`bb`d`CF L@`\\P@p eI`ba`g`BVf L@m`\\P@p eI`b`dv6V`T f`eI`ba`g`BVf L@]`g``\\P@p eI`ba`g`BVf L ; 0YeI`ba`g`BVf L1@@+ 08peI`ba`g`BVf L1@; 0YeI`bc`CVf L@剰200i.. 8peI`ba`g`BVf L@m`\\P@i& eI`ba`g`BVf L@UBh.. 8peI`be`c`Cf`T^+ 0YeI`be`c`Cf`T& `eI`be`c`Cf$)l *8deI`ba`g`BVf L@```\\P@p eI`ba`g`BVf L1@`ٴieI`ba`g`BVf L1@`eI`ba`g`BVf L@9100i.. 8peI`ba`g`BVf Lo1@ f`eI`ba`g`BVf L1@T?lڴ eI`ba`g`BVf L@m`a``\\P@p eI`ba``CV`T 0YeI`ba`g`BVf L1@:.. 8peI`ba`g`BVf L1@& `eI`ba``CVP8100i.. 8peI`be`g`BVf L@9Ah.. 8peI`ba`g`BVf L1@F'.. شieI`be`c`Cf PT200T?lڴ eI`be`c`CfPl`a``\\P@p eI`ba`g`BVf L@m`a``\\@p eI`ba`g`BVf L@m`\\ ӧ @eI`ba`g`BVf L@m`a``\\ ӧO<eI`ba`g`BVf L@9100i..ӧ @eI`ba`g`BVf L@m`SL\\P@i& eI`ba`g`BVf L@U210pqA,eI`ba`g`BVf L1@6 `eI`ba`g`BVf L@m`ac` 0YeI`ba`g`BVf L@m`ac` 0M6YeI`ba`g`BVf L@U20i.. 8peI`ba`g`af L@`\\P@p eI`bc`CVf L@剰210pqA,eI`bc`CVf L@剰Bh.. 8peI`bc`CVf L?1@+ 0Yci`b`ca,!q IQ$I[$IDI$$I&I'IHd6yN{;..oe-TS+~_)4Z'7Jx1Ղ~/{wiQil*x!Ռھ_ci`bdca`b```` F0 ca`bb```d@ca`bd``` `ci`b```` ` ci`b```` `@B7Ah? ca`b````z `ca`b````q0ca`b````z `` 4ca`b````bu0a 4ci`b````c  ca`b```` ` A;dyj`d `dyj``dyj`d dyj``` ڃAHoadyj`1#(dya`dyja`dy``dybat`@/Rdybat`@Rdyj`dd`dyet`@>p1`dyj`la1(dyjl``dyj`l`b1dyj`l`a`ddyj`l`c1(dyj`l``ddyj`lb1(dyjd`̀0`dyb`d 1 (dyadd`dyj`dӀdyj`d`xǀ0`dyaddRdy1fd`dyj``dyj`dd[dyj`17dyj``d1;(dyatd`dyj``d1(dyj`1dya`d1(dy`d 1 (dyj`dd1:dya`dRdyj`d dyadd`dyj`dd /1':dyj`dd[dyj``d`dyj`d`Xπ1(dyj`ddadyj`dd13(dyj`dd1(dyj`d[dyj`dd1(dyj`ddx g-@ŀdyj`d`[dyj`ddX g-@ˀdyj``d)O1;:dyadd1(dyj`dd*4,dyjd *dyj`dd4,dyad 1 % 6dyj`dd0`dyj`dd0`dyj`dd[dyj`dd[dyaddba`bfs:6?|"\D!.~ bYbbb7 C>C C%C0bi`baY3!'?C)C CC&CC*H,Ibi`baY3'?C)C CC&CC*H,Ybi`baY31'?C)C CC&CC*H,Ebi`baY3 '?C)C CC&CC*H,UEbi`baY3)'?C)C CC&CC*H,MEbi`baY3'?C)C CC&CC*H,]Ebi`baY39'?C)C CC&CC*H,Cb9ba{Jc5nDtT?R\$ !Sba`bfصf煝l  )@!KEbQ`bb`\C>0Tn!1nbI`apfgc(aH N@  b``2ba`d`HeHdHadcHgP`0b^!NV bI`acR\DL<C bd`2bI`bax̉X bI`barR] B, @ba`d`HeHdHadcHgP`0dA!n bI`bahC] BB,, @byba`a0g0``Xbyba`a0cd`DXbI`baP8c횝DX bq`bf9(sb.1!q bi`bdȽȐǐ .fh`abd```gbh`gb@JAiyv -Bi8ca`b`@b-5 5gkЮUЮ|b)::,]],',Eҗ84mlG9Z!coo"J&ϞA0 bi~dcra&OaF0 {MN֋7-~^KqXIgCIEsVM/Q3Im#UDBBZՕ3'.VE AMkr%e(⧳mX$J܅K;Inbtl@{6@`vŀ_b=<*)-;-3}SbΤJֈRkŖB=pCr3Xj1ьV@4w܄B$bYȹQɹSgIqw.HWP Document Fileternational Accounting Standards Committee Foundation: IASCF)  t $rbH`bd fbrai`b```Pbreq`b```030bX"rbH`j`&  rfaj``` Lݣq˅2J<(ǺgZYA mS6)0lX3 H|N&Cq )rF\ۻfñ GA5Mv(Jreab```Ib`1H,l F@& 1p j S_ rbH`bdC fbrai`b```breq`b```8030bX"rbH`dMF rfQ`fPI*an^rai`b```Pbreq`b`b`8 X"rg9RI*d`e dcrH`R``h`Q fbra`e(9^zfi{d͆25M٤ä́ 5;! =u͝C ri`b```brq`b```Pb``e, @ %A$xbcF&F |! Y"0rH`bdQ fbri`b```brq`b`  "V2D1rH`bdQ fbri`b```brq`b```c`KJH6rH`bdQ fbri`b```brq`b```Pa`KJH6rH`bdQ fbri`b```brq`b```0b`KJH6rH`bdQ fbri`b```brq`b```p``K؀|  rH`e`h`Q fbFrY2b0BK=#0i` yra`b```b( rq`b```pc`KJH6xbdFfF |T Y"0rH`bd`h`Q fbri`b```brq`b`  "V2D1xbbF f 30hH003A XrH``[ fbFra`ڑ5N^8ra`b```bv( rq`b` ! "V2D1rH```h`[ fbra`vd:,/ri`b```brq`b```b`K"d>dcrbH`dEQF rfQ`e(K/`Q _A!'ferai`b```breq`b`ɬ`~3DLbdcrga`*K/``e]rgi`JIL`P`bde srH`ba`h`%.F ri`Y#z(/ri`b```brq`b`6`e`P`I,l rg9RI*T`GbXliF$``bc``ae`d``BF8dxbbF(h1n!s&drH`ba. fbri`Y#z(/ri`b```Pbrq`b`6`rX!b%A$rH`d`h`. fbrQ`2Xwhϵ#k 19 s ,)0H*9n[D+wI(2ri`b```brq`b```pb6` 0l xbdF0G&$303A XrH`c`h`. fb&r9 *9^zfi{d͆25M٤ä́ 5;! =u͝C ri`b```bri`b`?"V2D1IjxbdF&F |! Y"0rH```h`. fbra`ڑ5N^8cp/ri`b```brq`b` V^+"xbdF f 30b`0g@ rH```h``b`b`Q @ra`8aZ21 ҐHs2,`a```dNra`b```b> brq`b` V^+"xbdFFF |R9E`rH`bd`h`U fbri`b```brq`b`: rbH`dQF rfQ`fPI*an^rai`b```breq`b`&F0w3DLbdcrg9RI*T`GXliF h`bc``ad`d``BF& xd30his&drH`baS fbri`b81xZ^ri`b```0brq`b`'b'H6rH`bdS fbri`b```0brq`b```X"rH`*gS fbfry]+sbq_CC:/ri`b```0brq`b```0b`x A@|N,l rH`bS fbFrq` gHeHbbP`(C=LDbC>CC:/ra`b```0bA( rq`b```xX"rH`bdS fbri`b```0brq`b````X"rH`@, Nri]+sڑ5NpC./6i0x2102D +!qdH|RL   Y$b@U@  sLA2 ( 47ÍAߣPr\aY6#,O8p "6M #\8q`M7@VU5;"W ؀?pRP߄ s9?nQ`xs4jU *١ Ȅ%WA60lz Pׁ:&=^ri`b```00( t ˠ4rab```p``x A@|N,l V@ ~5@r#~5Kd~5rH`bdS fbri`b```0brq`b`o' "rH` f3Ff 4rIL @<%Se!H.*S:İ03lddLgr7UImmdjUbSY!FֽNRF^l[koh~s ri`b```0bn(rq`b```X"rH`bdS fbri`b```0brq`b```Ha`x A@|N,l rH`@ Ĭ Nrq]+sbq_Kv: ^3$ *O 92T0BPo@ҷccʉL$eˏ"r\9<0{&I<\_ފ^ri`b```0br9b```0(e`x A@|N,l @A%~5@rB~5rH`bdS fbri`b```0brq`b```phf`x A@|N,l rH`Z@, NriDO@U< ! $1?@4 * 7K[ES6nɕ}Wd)72{w8ua%=ӑ"Cp]F#͂i] D sRyky3upf UXxy7 m&?3?u=q#v[ƛx&\,j%@1Cdt?v3bgWdsm:+0YɃMǶ~]LݶbY5? ri`b```0brab```X"jdDj&irH`bdS fbri`b```0brq`b```03 8D1rH`:@ Ĭ Nraڑ5N^8cpڔM keNDQ`(90e*0qUfZ e>T4w Pcۣ.@C#29^KT]kyssP%l- =[dAj6\'&Yp]qIuJT` !Ls*Apv3|8(%2ri`b```0b(rqb```HX"tjtɂl rH`bdS fbri`b```0brq`b```3 8D1rH`@ NrQ9KG9 x2gÊ -vP`0e`X`` `: Z\s&A} ۗ٧UHސú:XN\@P^2BSKj>S Ryy!bԛC՗Us!!!!.bp`|= ڌ%A=jyri`b```0br9b```hX"쀤j#rH`bdS fbri`b```0brq`b```p3 8D1rH`:@\ Nr9`SJA!h@"HaqW\"%!E`g$%do ¡l*!Qݙy޼K[ wi҆ C?ߧs]ݻ9C7e&$Prc*Z,&-~y6NOI[৸4@ikӾ__)nԣ*ӱNTbfQ-H5 ă^ܽfe!p޺h!7~iъO`ݝWfjS6c˔U6Fpk77x03>vߝs yV4YR(O1pΎ{&_fwg)V)@W{uMiRh g{y^_]˙/CC:/ra`b```0b( rq`b```HPb`x A@'H6rH`bs fbFrq` gHeHbbP`(C=LDbC>CC:/ra`b```0bA( rq`b```X8N,l rH`bds fbri`b```0brq`b```8N,l rH`@ NrQlPA @C A~k]]鮔LZ RZf&$3p'f=/=IF@&u%"3g;'׺Ub'|m?c$zSI$jZNoRr/UaP◵[.E<\7toʢA$8w 8qSF?)YDc{qsw{;vtVs^ߏ  Vxri`b```0br9b```pg`x A@'H6P 95@9~5rH`bds fbri`b```0brq`b```аa`x A@'H6rH` fs fbrIL1 @Dr-R&HHY04^,0;362fa$C`=.N)UɋMuf$uQHfZw/ 7yYri`b```0brq`b```(q``x A@'H6rH`bds fbri`b```0brq`b```88N,l rH`z@ b8 ry` ̒MN@ }0K`WJ ɤ?% 糝)H (y~㗭4r(=߄֢JiHJWް+*cY¼1% [7ffsF>M"@&@)DMXHvKnّh1H!FyFTZjypR"F̆;N"kxGrla uZfs^a+j#~mwfܲ2(_@qY$z12ri`b```0brq`b```98N,l rH`as fbri` gHeHbbP`(C=lDbC>C_ri`b```0brq`b```Xq3q X"rH`bds fbri`b```0brq`b```r3q X"rH`Jgfh`s fbnryTQN0 CBBBH.Ю]4Ѧqz^^6cTMٱF*NYnw;t5֎2_3=+me?oexzM{ o=ntXney֕|ПUn g;M3n قE[Q[򎃦%K`cȐchc8CNٗd?bnI_~-s`g8!e}(_=^i$sl4_N,P)Ìo`zgdKs;{9'Hϧ7OMQ`"^cLj7{ Nh+0x \u1u 8x`l 7ZGuU3֏<|Zg8U@96؏g&9-kc3#+zH1h]RwΎ=yqw+95.j{b͑i픴/|ri`b```0br9 b```p88N,l A@~5Kk|*qcd`(_4=y T'&7LY@5oWc _ rbH`dQ  rfQ`fPI*an^rai`b```Pbreq`b```P`cdp`cV2rg9RI*P֒`G> 000Ҍ8i5HXbc``ab`d``BF dxbd``P``eF |Cs99XrH`bc`h`5 fbr9ڲAWeri`b```Pbrq`b`6`e`8  "x`FV G<!,rH`bfm fbrI`Y3/ri`b```Pbrq`b` ,! "f3D1rH`am fbFri`]+sڑ5NYq\a5 ra`b```Pbn( rq`b````g`"f.dcrH`bdm fbri`b```Pbrq`b```c`"f.dcrH`em fbrY 2Xwhϵ#k 19 s ,)0H(9n[D+wI*DY#zri`b```Pbrq`b```e`"f.dcrH`bdm fbri`b```brq`b```Pa`"f.dcrH`Rf fbrI`2Xwhϵ#k 19 s ,E׈pTasUJ#oXri`b```brq`b```Pf`"f.dcrH`bd fbri`b```brq`b```0b`"f.dcrH`d`h`] fb&rQ`2Xwhϵ#k 19 s ,i0ٖ .2kDOh28S`P0@҅]9D I?k"+0 Xri`b```Pbri`b```0d`"f.dcrbH`bdQ fbrai`b```Pbreq`b```X@e rbH`bdQ fbrai`b```Pbreq`b```x@e rbH`bdQ fbrai`b```Pbreq`b```.b`p`V2rbH`dQF rfQ`fPI*an^rai`b```Pbreq`b`]B$H6rg9RI*T`GZLliF$h`bc``ad`d``Bs&s&F& xbd``P``dR @h1#C32E`rH`zR < @ iratK@_8"1CE\.BG Rm@SrZ];X9;}X[* /v`+-BF2X"'\ӮH}Ia(GQ/{}~8M+jhˣ[kXPty?=7%2ʍ,Dk{$n:H)5ϞY-lsOM2/[:)%u2n-LJA RAOnKTSU;S3 *朜aL&` ,j ri`b```brib` ,3Df.dcD4Ij\ZrbH`bdQ fbrai`b```Pbreq`b```e@e rbH`bdQ fbrai`b```Pbreq`b```@e rbH`bdQ fbrai`b```Pbreq`b``` f`p`V2rbH`bdQ fbrai`b```Pbreq`b```c`p`V2rbH`bdQ fbrai`b```Pbreq`b```ؕ@e rbH`bdQ fbrai`b```Pbreq`b```U@e rbH`bdQ fbrai`b```Pbreq`b```j``p`V2rbH`bdQ fbrai`b```Pbreq`b```f`p`V2rbH`bdQ fbrai`b```Pbreq`b```5 X @$rbH`bdQ fbrai`b```Pbreq`b``` X @$rbH`bdQ fbrai`b```Pbreq`b```Z@e rbH`bdQ fbrai`b```Pbreq`b```@e rbH`bdQ fbrai`b```Pbreq`b```u X @$rbH`bdQ fbrai`b```Pbreq`b```u X @$rbH`bdQ fbrai`b```Pbreq`b```@e rbH`bd# fbrai`b```breq`b```z030  l rbH`bd# fbrai`b```breq`b```xa af`8<%rbH`beF rfYY0/rai`b```breq`b`6`rX!b@$rbH`bd fbrai`b```Pbreq`b```pf`1H,l rbH`gE^F rfy2Xwhϵ#k 19 s ,2rai`b```Pbreq`b``` @e rbH``E fbrfa`Zsd̉+ 1Werai`b```Pbreq`b``` @e rbH`bd fbrai`b```Pbreq`b```0b`1H,l rbH``} fbrfa`9!zB P!Cq rai`b```Pbreq`b```X`030bX"rbH`bdy~F rai`b```breq`b```f`1H,l rbH` cy>F 4rf9ڑ5N^8cpڔM keN2Q`9!z"*q3w/D\}sT`ѣ0L1;rj z5Jt29XbKUcO612rai`b```bre9b```hpf`1H,l @7~5>@2!rbH`bdy>F rai`b```breq`b```030bX"rbH`ay fb&rfi*9`)XN[sd̉+ {l RqhP%L˾ W$)0t?9vCq=+w1@銹rЅ kcBlsjho2'@" Ǟlcerai`b```brei`b```pHe`1H,l @rC.~5rbH`bdy~F rai`b```breq`b```P(c`1H,l rbH`g. fbrfyY#zB-,M %2rai`b```0breq`b```P030bX"rbH`bd. fbrai`b```0breq`b`v ,3H,l rbH`Jay fbfrfiڑ5N^8cpڔM 1@Iع̑5@ k Y jNx7GJ<(ǺgZYA m 6p$f'D\fßmP`Ρ : G H @*7 Ǟlcerai`b```0bre9b```(g`1H,l j@tjdjrbH`bdy~F rai`b```breq`b```8a a$H6rbH`bdy~F rai`b```breq`b```0030bX"rbH`ec~F rfY*9` ω)v^zrai`b```Pbreq`b```Xa af`8 D1rbH`eY~F rfY*(tX  t <\ ) rai`b```breq`b```8030bX"rbH`bd# fbrai`b```breq`b```h8030  l rbH`aEAF rfi`]+sڑ5NYq\a5 rai`b```breq`b`6`rX!b@$rbH`bdy^F rai`b```breq`b```pf`1H,l rbH`bdy^F rai`b```breq`b``` ,2rbH`Rfy^F rfI`2Xwhϵ#k 19 s ,9S`]+s&̠T $yrai`b```breq`b```Pa`1H,l rbH`bdy^F rai`b```breq`b```030bX"rbH`cy>F 4rf9 2Xwhϵ#k 19 s ,M٤VLc=րT* kqM!Ah&PXsd̉+ 1W``(bHe(<D ddty @V"CP,2!h… G\䎒O6u2rai`b```bre9b`] ,3H,l @t rbH`bdy>F rai`b```breq`b```pc`1H,l rbH`z | ,@irfY` k@Ɵ!.:\pc42@GAء2hB^ ?p2%VD` Kw<:t营CCMKH'{=O`d{NF|3c 210Z:OU"wueԊmIOUjIUB~>\%F{ l'd;qCcTtqE˨N^pF.:*_Fv>={HLgC8*Y[WRwSgСq-1[!#{>hE-=1npJ'r}wzk V8YY1gŠ72\֮3Mc{d_/&nR7I V7tfmNΏ/d)7Mq&8M(7;u+>v{ vxl+{&wRϑQc˚aFw0L5M'{}8e_ `ّF rai`b```breq`b`- X 3f0X"rbH`cy>F rf9]+sڑ5N*0Ȝ0d̠`Ƞq\!^rai`b```breq`b```(030bX"rbH`bdy>F rai`b```breq`b```xpa af`8 D1rbH`*b`h`Y^F 4rfqvП5 k5vD\}sTA - ,#+0X~ KDűL٤`ўkGc8)s$g` y2823( 3lXy?k @9!zBbˉ|Z3f'Ѕ'%E\-٥psC [@ȃ\׼-O6eyrai`b```bre9b```8030bX"4䁫I{