ࡱ> Root EntryG!FileHeaderXDocInfoIBodyText 00 "#$%&'()*,.-+0123459:Root EntrypT FileHeaderXDocInfoIBodyText mm 678 !"#$%&'()*+,-./0123456789:;<=>?@BCDEFGHJKLMNOPQRSTUVW\YZ[]^_`bcfghijklmHwpSummaryInformation.APrvImage 3PrvTextDocOptions pTpTSection0_Scripts pTpTJScriptVersion dDefaultJScripta_LinkDoce <2> Exposure Draft (Offsetting Financial Assets and Financial Liabilities) <- ( - 1.  2. ։ 4X Ȕ ƥ 3. ɉլm 4. 5. H \ 8> 1.  % X  % IFRS ȩ 4\@ US GAAP ȩ 4\  p  (t| ͘X ǔ 5ǐǰ5ǀD Ĭ̬0 (t| tՌh<\h mx DP1D - IASB@ FASB Ĭ0 i1 1X |X<\ Ĭ̬0 |T| \ ٳ \ȸ| ɉX |Xǰ| <\ HD \ % H Ȕƴ % (Ĭ0) <\ ‰X 4ptx Ĭ| X v[{7(w˟+{}͎.ZtbҌ;kFpБ[Vm:4mα3u]⿓+_μSɇ?&>` ή{h؝]xWFyyg?>[6mjԭXz4f멷}v[f R6jt{RF!}(]ŕ(4h8<2g@)DiH&L6I=FJXpgETzeFqdreF4i~mIbqiOy"ai\Yqibz3&u0yoF'bwf)ReI"hme}؝ZZ(Y'zkFUHꪥ,=}Z^ F&~. `|Ƕ覫2 e+ki~(j/x+l'p¥.+ w'w }*QZ"x(2QY1WJオv S,|sl -W""gB+zZ.(94J2[um7:8]`5ܯnp!k+xV&*.JCWLw.s4؏.n|>רJ>3ybg}M]쟄>uԓ/_ָ0>9I[v>Y$g{xW8-|;֡i&t˺Olb )񎧲!(8ݦgU0g??BW{ {@$ӞGn{b嬜1rOb#[ۃ><G+Ěh5]6Wd#RO]R*^h1=4Vʬnpd2wjZ*T'u;a1iT)Rx:vI H~ҕSOnE=`CtP=r-S,d$Òŋy6B&,BP4]8K66j8./%x iqj?AmqkD+Lzp G 9RpF} oޢ 'xB|p"geeVXV2^"db~sD%OL_l [#Yw߄pB~a=Kޯ}A#W-9[P߷Hԃiɺ.V-n-32M|M9_=vtiiZlI@ݍ6g>I:_ =/xk,vgN=iU?:Okt{FRՊPp#bIuPDO pKmXXXIkGBQ2\Qd&M*Z:3G1>$(Ygz]2V!3N lٹӹ'BkR2D49jEcC<օƳypIhQC1K\yuontbҹjUo$PgDMz׏32q#g1ZO ͫh `zpvȱ(r-3W8\]bkU|=oJ/M+SxX~*Q=h^V9k/V85+S NH:ۏv")P/}#!r\$$T^$,WmpTu>+- @E5rr`Gd "b!a1ʌ? i В̈́Nq;8$J80PYbhVfp֬0~0wԞ! 1}WjpH۫qyssMRzTD򰔉:Sds8.nsMF~tmD}l_>\+_*tp%\ͱhφE^-r;w~7ekZEzvXDUdbK;O%U+`_+|`Y(dgؤ=V6M^3{q`ð|f" zϱhV9ԥo'ӏMEu4,7k"X+u("VzYHΟ~wBp>2|8k⪺hA1e˃nH/xNvbZMq슃jc+J1||3 2c;hb'FV\)wn.ꈷ'S֤duުIonQj\Oiq*8? gR7c`6a~Mv~Ծe^e{Oc F>!IJi;/`k7QJK¼4s?!(AhTsy}MRh4Hcg wVBG`荗֤:'za K u^Mr%S v~mY&uk^I hcL?h΢̠p吩 FVȴ},7gEƁ)-ԭ(Xͯ]v 1+;2|xɲ[3[N\'XVƔOU2uKѶBroa@OqN!2+k{ؚ>(HlڮN K+S`!3ډ0]3 +++;ybaZ*,LdGݢ( fuזByqO#nQ]\48E u.5)(p}TXhY)Ұee,47-]'mY%; k\-Є\v%8j8tmigЗFz~ k,(a+cbӞF8hmM­qӿ)̵Cnna״< VnmoF@|W@Zw Dt%!*£zm6v(~e/ ]{?fihϦ{4FRgvD]& [v׽/=`2"2m]~4ps8rf|q; R^Jxt5au2ӟj2Z^I'tmܹs?@BCDEFGHJKLMNOPQRSTUVW\YZ[]^_`bcfghijklmHwpSummaryInformation.APrvImage 6PrvTextDocOptions GGSection0/aScripts GGJScriptVersion dDefaultJScripta_LinkDoce <2> Exposure Draft (Offsetting Financial Assets and Financial Liabilities) <- ( - 1.  2. ։ 4X Ȕ ƥ 3. ɉլm 4. 5. H \ 8> 1.  % X  % IFRS ȩ 4\@ US GAAP ȩ 4\ p  (t| ͘X ǔ 5ǐǰ5ǀD Ĭ̬0 (t| tՌh<\h mx DP1D - IASB@ FASB Ĭ0 i1 1X |X<\ Ĭ̬0 |T| \ ٳ \ȸ| ɉX |Xǰ| <\ HD \ % H Ȕƴ % (Ĭ0) <\ ‰X 4ptx Ĭ| X v[{7(w˟+{}͎.ZtbҌ;kFpБ[Vm:4mα3u]⿓+_μSɇ?&>` ή{h؝]xWFyyg?>[6mjԭXz4f멷}v[f R6jt{RF!}(]ŕ(4h8<2g@)DiH&L6I=FJXpgETzeFqdreF4i~mIbqiOy"ai\Yqibz3&u0yoF'bwf)ReI"hme}؝ZZ(Y'zkFUHꪥ,=}Z^ F&~. `|Ƕ覫2 e+ki~(j/x+l'p¥.+ w'w }*QZ"(2QY1W13:js{v S,|sl -W""gB+zZ.(94`ΞZ1lI4ׄaJ8׌sc㐋ɨ vbH5!N3HV83ݩڧ'G.n9_jpMIjlzߝ9K;m&lc;vf֓ ~gi+$כ=c :^v[(Cߵ5*rS=,h *EEtˠp}ѾרI=#60 A,͆,(Q 7"HL9elEjV*<(Z-t{\24q(b&?ѩ?"K8IUOR4Y~[yDxmfE*f.x˅tSnI#PE>bS >!u0`{LfA-_%A%׆I^0WBAPAK#ɲ2{6Y،J+]OFsY%ըC(W#\6v7)Qjߢe OiaNH+[]g"#t-ѽw5f߶Ţ=Kޯ}C՗ lr?A!boG|"Q ђu#  Xu>(ZMWӯ|+++ȖX,'I}EY5Ocf۰Cy>ڒj eiF3$(Ygz]2V!3N lٹӹ'BkR2D49j$(Ygzk}.ΐʿ'\!5K)"iO[cd`߈~PSUZۢ@BRLi\Jݶ0 &Ne*8O2jS0  \ͅ 0D U`  4. % IASB: Christian Kusi-Yeboah (Senior Technical Manager, ckusiyeI^O[v;n,itcZE,O-m?O2-,^Q,XVӖ]Si>ŷFs])SySԞq{s3t%?sRߴ%,ݖd)j+[8-y0N  =QIt^Ug hYtzx ׋\ypb'=XAcGan7XMKQq'|4CUOw5jp֦W/RC,L8ޗP#3t Fn 5# 5I4B {TrPI`^]e^0z]osEZW{q5ZL5K-c"tYxUW0Y=8N؈'qxru-'Wt+oi+'<=W!ܝdcՃAN=EdջԸl{l^^qyiG:Pcr,&z4n|KSsHWP Document File8tVݒ0нĥ F1PmҿQ_)kW%ؔz[>L.9̒yLb<aJT.G2j4e&`)ldL `4XfM`鼕3e^a}C TeQ^ ԟ,vK m`a,Xߺ, ҝ*MQ&P0bDzzl\lHvS{u_pboah@ifrs.org) Barbara Davidson (Senior Technical Manager, bdavidson@ifrs.org) Keiji Fukuzawa (Visiting Fellow, kfukuzawa@ifrs.org) % KAI: 8X (l % KAI: 8X (l, shpaposes adding an exemption to IFRS 1 that an entity can appWmpTu>+- @E5rr`Gd "b!a1ʌ? i В̈́Nq;8$J80PYbhVfp֬0~0wԞ! 1}WjpH۫qyssMRzTD򰔉:Sds8.nsMF~tmD}l_>\+_*tp%\ͱhφE^-r;w~7ekZEzvXDUdbK;O%U+`_+|`Y(dgؤ=V6M^3{q`ð|f" zϱhV9ԥo'ӏMEu4,7k"X+u("VzYHΟ~wBp>2|8k⪺hA1e˃nH/xNvbZMq슃jc+J1||3 2c;hb'FV\)wn.ꈷ61ט.mOpF\NL0?=䌏%Ę#O~ݸ2n{<0-QyC&#HnQplw~KK3Q^rºkKGA7Ш_..wtaņ`\l ]8>zQ,@eaiزRֲ_geͮ ߶,CTER.kWhBz z;5xX:X64۳KC# =rrYGw|1jx~biE#ukc&~KX֏eCڡ{ 0kZ +f~Ͷ7#_+ OPtɻXCXt{XQ=6KtItK.qߎ=I4Hy'͐hǓ.]#I#d"x託VQ^ti7-FU#" vҮt sn2A6.zXUo&Xad5@C\Ōmyg=|_QRw)rx3{;.~?-ej^ėRQ0yHnG.ip7B2﯎]H_`r݋j^D,Lo'\IPRKwL0VK993>¸tӝ)/J%z֭F^qltܓxͰ^hxHȸ1XW~ȝ dt[kbsۃYiȜ7svpCtm~{-O/yz6y:,Aª^tPKe*8ì'7=k29B}sE5dnOxH6-<2HfȅSbX1̜+2IZ?Nɶ'>dhvs~_C6zA3[7X6lm5E1*X0d.AKNq=L`B[?l3c~[GgxG2Lh">t?2z6Eݼ2dpB==K[<)E8CC~He,\ּ Mw2~o7kx{ܦscPܲ9=WO D?;v(n4dC]]c6L5F?qٸ`]p'}[ʩ,'fa5s%9 q3czV;c2Ӑ9oenZ:^pm*OrMk1u