ࡱ> Root EntryRoot Entry a' FileHeadersHwpSummaryInformation.kDocInfo6   !"#$%&'()*+,-./0123456BodyText a'Pa'PrvImage SPrvTextDocOptions a' a'Scripts a' a'JScriptVersion x DefaultJScriptw_LinkDocy  !"#$%&'()*+,-./012345789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijlmnopqrtuvz{|}~<[ļ] 0ŌĬ0(K-IFRS) 11168> <> <\mĬ0 Ĭ0ƌ> <Xǰ 2021. 4. 1. > <> ȑnj mȌĬ0(IFRSs)  <@ mȌĬ0ƌ(International Accounting Standards Board: IASB) \\ Ȳ. mȌĬ0ƌ }̔ L Ȳ. 7 Westferry Circus, Canary Wharf, London E14 4HD, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: info@ifrs.org Web: www.ifrs.org Copyright 2021 IFRS Foundation mȌĬ0ƌ, mȌĬ0ɬ(International Financial Reporting Standards Foundation: IFRS Foundation)  t 4۴ s^-7̼spѳ+ϝi͚vnĊkνO>A)yŃG۴\(h& 6F(Vhfv ($h(,0(4h8<@)DiH&"gbuFy%Zi9ygW^Q%qaZfmLp)vVFj]%Ai%vi衈&袌6裐F*餔Vj饘f馜v駠*ꨤjꩨꪬ2*무j뭸뮼+k&6F+V;g@;VMkA~wf65B=zhb6iRMP#[$^8z8I,-/"RŜGng"G?YGt)4IGM0/WHc,\9)Ě#WS6]`sK4) 9`՗U.%@r^啡ݥ~(!`2EzjjO"1."AW6Yrq(.LHʄ‘ %|"nMnU\><:u0:#oaN3->mliy~YzxJBExؾf`T>G]V%2Ȩ͈ a =VKN@ |E*kbHCtɂp* YpN'i'O2:Mg#`d_$zB{{p`j/Sɐn WѮ! Od8.J~ytR!G-}&iM_{MeT5hGSxQv}94ѣQ2:DGb2HI~HтY^!2HPMXh_~r0J[mӻ8hަ~4~&oHVs[=߄Qoއ&gyyN-tXPQ#f&^QoWmè>gSo3H~υūBlzu^1"6o4ZPo6|^4OŘޢog&͍voΙYIgu$ h]dV=@M6yys\w/+EF+ :,,<M ++K+@4d&e6Y&oyeA! џ6%tr%&l!Ր3پR6o@_ڎb*AfWg"5szݤ16 ΖMZ،^]mb5mf[Snc"7+6'+"t7uI~NeMdQ-=OVhHg񗌿u\ײV/+z}\ϙ_"۳s9EsnÚ^YLb7p DBV'aYYOPI֓hyjLV!B2oUWMHTQ=לO5J*\X俛`W֢B`?ąK4L"\)N-E \ӽy7{oՅ+;g{w3$ ӌA5V)#I,'sS̫IkM@}5rGULfG9Ω RHd|rVd^U){*#~:)sJc]{jm|h=9U,X(fC>~BO۹v۷ !K^(iZ摽1AF YaN)G5L1~ov٩c9,H&XNy?g=l }w߱ϕD ]π`ڥ{[Vom xɔlU":u,T4 &01܀!bq,0  bD1S Mk֥ǻYt +\34NqS턡s\. q]nF '(=0"ȅU`{aD9E\>FSƾwYmJP1OˆsUD􆨂Ip1o];eQ }0fG{XHqH" zkGj95-XዥsbSR9e-٨d$SLo^_S#wWvC{VvbS ZhHZԊb-ܟ Pg$.}S, Z}i)7n*#)mDʌVMJ,intFB"LߋqSكݘ?TOAv*LPJ)el`pGa!\8HH,QA)F{Ę`$yA҄7};;vw 荃/7ޛof_ 1eZG+(#/b˸0BNP l6Go695 ".)l74&p| r9txyA]c1kXD+̩6%ױtGQEu'WIT8j5’u۪CfbHP %ue"'UXς<\QL!(n3*h Q> sjI^KxU5Ly c#o[96<0&EZN3<+B\r`Iqz=\0ψ^CcdHL૱:siTO8o~L| rӜ =K{՗/ps۬|xcD|)nٗv~o1Rlu{Y0"FxʿOm.yk :G`a``a`0x  h t 2004D 2 25| ”| $ 8:22:57@-9, 6, 1, 9059 WIN32LEWindows_Unknown_Version@~@@5a'@HWP Document Filec`@nncd߈0 Ȳ. IFRS Foundation Publications Department 7 Westferry Circus, Canary Wharf, London E14 4HD, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@ifrs.org Web: www.ifrs.org ȑnj@ 8)Ȳ. mȌĬ0ɬX t X\y{W]HW>3;mmŭm 1ASEtYc E[\ϢB[B,RBk-mk:+X6 mAJ|ȃ}`ٿY {smMI2k#)"gDlԾ#Ac_?8wB (Cƾ$~h*^GwHh _8M2:%|&%2R|s䍃"QA|TQ#.z ŪNvֻ复lSp"CeXl*Ⳅ N" #*ʯŸ:3Y Ap5&^Z~ 3ՍY9j@u^ϛMEzΚ+L!ƒ Tc(h)z2u]4M^Y $̌S6Yл$s^&+.{cLM"Fqa—K]ʲ~qvꁪ+`gyJ 4΃)Go)@upAi/qq۵ EY-&kIB_ȳIl$ l>qajDgs6>Y{"4ђt!81Ǭn1X؞'=4 7#> z1@> ̃Fo_zq`}0JzvOGY6& }Ѩq#G'ߟlEafgx7NDn,;(Ќs~_M:쮟h̋]U;/rw_K =V}*>AM<#wj]x:wqy ۻkWoH[W?iSqd)TP1t:p#:un LũUUbJs2is9_ k0?Avν-ԗ~0w{=ιb@u|0dׂU^8AG%dL=a,=H{ XT'լ_(jnͦ@\ 8:ίh`&ǃڞDgDRδDc̶68ݿ] XJSmkvL9.[+.L\@KzTOz}tmK)k^jG.}`8/hTX/fú soxӜ,,4^;uw#Z{ӇkOV;Ws|IW nባ c{&_vl9T@iJ*}>5F> <^ī^>Fv{VzC_~vupBVJ:px?ڐNp᭪Z-Rv1[ya!gó&9X\}D+O?|E;9n.6*W9X ޠƫ]/kF$´1pvٿDQ ŸU ů'Mx#15,'9X B:ʜm|1I}p+UI>ïfpO]"gHrBvu!A{+ Ǔ[[ɀ9Om<`z̑g-:Ӄ!gRh!D0S ;G'M;mdu!FƘ]ތ\Z7p"+WN8wܶ/Y7yP̏2W'g8_ |N6gۙW?y0+-WxKsKVS0ieSI!]F)26Ĥm"L[-if2}L¼PpQw.\Œ8JUd!d3b7RP0 \(sߛy3y/`{9|UI?徟iM{>EGjKERp[Q~fyopYQc_|E~V*VYhޭ+äAΘ yhK>3X*O+3K$὿nz>[,m|Mѱ;ޫ|qXF l]>ݦZC?7M 4xO =6z{y?]zQs:4 \@Ikh-0F f)s1o M{?8zʟߓmV]Ale`A eAhIک-' WnrZ ~}=\o45SO 7,/ܔQxY<_~ RW^Ӯ ˂\y "LIqr/$+.:vF[YWn%j=<]5/ȑ6EJF*CTfCd$ fJ %*)Q7x YѸV-հhcsҘoJn)G׬pHȾH/g7ͷj:݈ϝw%if[CZ.N.4HX.u#m*2`wzʹ{nUcr.ݸصζ|_N2')zڎrΌ⛒VJ`, &:'1ِI4ejۻ] <*;EE'c&sUhQеƪWV߄tXaC& V;oW>k !HAai^c@~ p6"fάfv HA"R(@(u"E"Rt) 4޻;ޙ1}{wLK&/K"O1_D,TNoiV˙is/]./>4Ϯf;oub%ِk%ŗJKjX1/#쬉'MXm`9:׳q%^AJ.V(6vf8w57q{_]ٺ]u#R!}CfStٺu܆ĺ/Fa|!sx;(x08O_`' r.[erqa)-Kv oygvhr6A~: @B "*RwQ:nN/oxpS-*CyJD쌑$ʖkm)NzFJY&]#QVy^^n%j0JԠ* =ALP|uoF~WeZ1ZN {A2v\m%S3CVcܯ+oVh8=BN17(cЃޤ 4I yjS&[avO^5~s/=},H+Q:q$ր?eg&csoZ?^[7Ǩ7%Y3kטp cIEc4K:c[@ ȮL*W#S<MSkv /=6rdJ&ҵYYlq>6RFg\U󬶕oFfR}2|~oA_o5b+Jcm+Z0>j<-GԸW&m4eZE"`mKh`̛PDYFQ!fD77qEfSA: {%b2~O D֨E4FIao_db様ϗfVp;c)w,˲wTbdCf r[OfJ3Z$sl*]d{1Gy~=r {gQD$k #+:`$aUǬ]-m^w0يQKgv&e{3WsTQbg*tn(GZa9`j|8$ۏMOe6ms/oE۬4wmNMh/hsQN]ms e^Døa(Y'6C5@Q_lIr3o8fn3ϐz< ?÷>Jk\Wfu9Ls)om`8o+xǾЍ?SY5uYL?@ iiAtD?V]hU>;6mLV?iOVMƟږZyXŇj}P) bH5Yvά&(D yPxܙOfӊܙ3~spګ=|@d'2d u]V M¦ x=eͣTxq7BƝ`VO^EO'0:n[ewt!; q/~%·:'Vtc:=p/R/K"6'J=W (6έņ7#i^tE5/?PU_iM"f oӼd6Q+"~qK^hm>?Xm݉<<IuR9'OrafYȊ2p]qv }2aso;ł8/6t: *o9Lv*0W Y֟΍ZDWe4.7 bFj_?.0o.-G#z?deztftihpEA69GzB3c Naڠ{J$ȟ2?ӈ^L9 N5}3<߅s#+ċ@xOw]4>z$/WJ2,}h߇pZ_Ik(-i$B8듻5Qo08}wY5$+I5#bԃn@'0x8Ols%b{Bnv>{SDa>~Ю6u1_Q5Gףa8־Rc~1UġEIxmEӭϥ5qoaUXOKO^ДY gςW_h[Unr+Ke3;זIו MN!R\aB>DIt,dP!D067vmL{;Zl'TR 't~{+[|p-X-#&,r+x-ޝp/ >xxe0MHq⧼댶{J7VbOrSFKoX5 c͇m3OYIͩV"ߤyvg%+sg3U 'UDž7!,o=͇{zi؉O<"P{,?W0[d,1xσ,*yk^~iׯa͇XI`͙2%3g8DglGZyeC;vd"nA`!4c&,giٮVH(EORb3Eh~ I[T8;/clgg} 1"IFˠz_ɕ:9i|6ekע9÷mM?D^<}p>8fpoMyE!zdDR^z^lF8vfn: (/;" ?y:=ccS2!T~;,O $Ub )QH\iV=&e^%*j=Xq%i^lb&ɂsY(`X4@XrmZu뒶Ynf)d&>L4n>== 9N&.1%5nhC R7dp%rJJ [a0`J vg{f0tnEvmy xPf07%C0-* D 5ǹ:+ogZ/)~S’/ VX ^q[Li>7_DuF;s곓Ri"o`+>רE_ZLYS/7k+׷^kqiN$uJncǦ"?dw^!Ϙc+fE?:3LvPTg x*g_vxE\9Օ~] @O 9@8 qN cUGC2 iV]]-(@qaZ똸d :5yi%Xj2]oH#7:utu Z4[8Zqk ;23z,mfp6jl,4j|M CM*)uZP9E%=P"f[śj^jͧDFuُq+ K{*^!ԅJU%D>BD)]Iׅ>#dnܗ.ǁppp\y{o~q4d%Ӥ1ѱK2窵 #!)OG* |9%kCrY^/zi0}taC "[.~&!wY)"[(ӣ$pc5x)p3BM'=qEpQk;c7Gf>ۣF j50^ʩV؟\*_g"]ZN' W!yu>uJݙgJD:Cy8;QEZYժM wbD|.ڎ3JJp4fNOr,W]hU>LDlC"[jdVCyXJ҇#}XLՊ5JD[ ̆twk6FwO`SZL!H*D%̽ӝK;;sw{ν3&fv`07}hGSdD`Րϧt;u#Y0 r@S>IrŽ6ƙ4k*ȧ3`v#oB 3K\έw) #>:'ސy1Rr:祈λ349Ä>wcS)[V1b<6b<15< {yhb_-1fhA5C R&gշ!K]SM wf'uYo;:;Vu>}%Y:7ەdj{ &SCKǽqaLB*T`)J,;T Xvb.'MU ?f{*/et(T T-Bx rL(|A9f/14lcb3Mz"M9B<9Mc(9@<'jK9vۃblo_;71xVo|팟ō5}* GK,_ZـV+P'e ϖ|^+^X(UW59uٲ^IHOWНBH6ΐNb%;F:)FTԻ!RƥxK;bv3yO',%۪Dz~uZtaaA-SVpO}弜A\ZIWe<_* O9fߒc^ưߗl}|?V_h[UöbtVэ:͊>tm'la>DPAA!HETܠ=t/ p:jћ{#qmw"N A!0~{zI,pͽw;"J~1|i|nLMGhq H(6fS~QXt+M̰\^ŞFZ=')K:дu4[qᙈ%{Պ85W GHo]X&`/4ctϼH*TS[}g~Hd.BE>2XlkY9[ jj*э0ts_([EKGJ̝+L g5!H[j qsu)̵&H5 R= 3\ vm?y,ÛQ4>:ؒ11Z}W`u4na}5dT/indbüTe6?]!uY8aFLfӯKx\6KYw1TɈ#UWxsf 7 `sl/n̎q'vwg Nj8%bv,n̳29s%$]m̴SeהzyɚK]2;ވLmٵ1>Zj'v_%<, ^_¢Ep ۉeQRL2zr(]Mת^P)fC]\œXhx?+j<ɧU=ث$x;\q~@՘ jNf+jL/c&'Ԙ)G՘3s1Ԙeh՘?sc5&1/՘\TcPg7&=YBgO~No{ n_iOn Og[' rХ}8u1;.uz!ƺ8[ΡZtۤHMV<kQB+-ST=h3,EO.|mBRUcnU*3Y|%w"T*{ߵhZVϬg*9@_QVփU>`c-6ksGܔuқyYn_Aի>ǝGi;si2"5ֲisFNȭFKiw].FeԺrgEd%ZI^ ^{-y\mmn46KN.X zƏY5NwިfN#yY2X}z]ndz1W*P`D.fсRF!p[b5U^y* .t@AA! y?T{s߽99'rVt!y6BI،] vp!nJ915iygg9 48{ٶWRףNT_'|zHΨ>_#/ 3>Bi8v@"kQGI ^/ҰLfzoz u䞉=9Ly ٗEžgd/icIL{ix;"X܏F9KsXJ8b T5}R;Z~? )cl',#$0OY f"?N䣜(W2w˫f#Z{2J Ey6sUk\^ /ن#yQ`/5\CS|)btD1T#w]|X6