ࡱ> !Root EntryRoot Entry`KOFileHeaderDHwpSummaryInformation.<DocInfo  #$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~BodyText jEOp;IOPrvImage PrvTextDocOptions `KO`KOScripts `KO`KOJScriptVersion I DefaultJScriptH_LinkDocJ  !"#$%&'()*+,-./0123456789:;=>?@ABCEFGKLMNOPQR[2] 2 DP\ <  ֬ 0 €D 0ŌĬ0 11168    H m8DP\> <2 DP\> <\mĬ0 pȬl> <2023. 2. 24.> <(3)><: Ȍ l : 8X Ēl>  ֬ 0 €D 0ŌĬ0 11168    8 <IFRS 16 8 ><11168 8  H(H)> <Amendments to IFRS 16 Leases <Paragraphs 102A, C1D and C20E are added and paragraph C2 is amended. A new heading is added before paragraph C20E. New text is underlined, and deleted text is struck through.> ><0ŌĬ0 11168    <8 102A, C1D@ C20E| X 8 C2| X. 8 C20E ^ \ ȩD X.  8l ͌ <\, \ 8l \ \X.>> <<Sale and leaseback transactions> ... Assessing whether the transfer of the asset is a sale ... 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