Oras oe ; Chetevidedacertin com COR v © Me stanclared @inrbwnetin +o stoteherder wy of * ert a . 6 Lei 8 tao 6 Group ale performance . : ensure wuwking & disuissioe aud . Earn Telnwiqus use the ith n ques \ Tee “Time management \wating © A point — trare Tedhnny 6G \mart — Iebwins steps approachConceptual rae wove 2 angle Anfity + Preserct econtonait resourl Reperting __—> Portion of entity Contvol by ent Dosats batt om He Ys Gwup of entity Detar to yoda mann ene v is ‘ a wwe A pst agency (pot <—C Bnet FS > au straneher canromnie VOoure wi Gols + Beduty oF vesponsilaty et erty > rie oe Usetul nde Insane rerard + Detwarses m9 econoreie ves pues equnes o hi jral tne ‘Cast gd as avesult of out 2 asset Quaretertive by voutted in, deaeusew oquety character im manana Pundanuntal r “Y \ @ ential Relevance va @ Timener® J y os etn undustanlilty Substance wmateviality v Ne overdo ——atect dunn odor ommplett Avuetorn cadre | OF neuctval AY ave hamblas = prudmut (4 under = asyinetae ruse) yr lover eterno) — alas XGsels pabobe uy, saris — PY defvit - &P~ tie west tah okinses ae wor ctu Owen torre hove reva ofimes in es gels o sfeu wlo Sopense duly ch O Detinetion - tangibe « 7 yr . ° tire aonomie. bane ‘Wot oo wate et puget ® costs ~ wooed veliabl henge / \ sttan tas AMES ecto p copitliel covts sues est Linonlan didi wre ¥ Ail cpmes to Wing “ Chenge Seed coy of In Asset into wortdng condition | Capitalbedd ames “Etvgjr Hagectn [overkav) = @rrhturt L itulis D cpt anaes ov fas oh DPE —> i woetrcilty Wathout 45 | cette econ apn eet ae ie ; pct a veel ap stecupsfe) x“ Seeds py 44 Lessee viqint to Cantal ast) x cing trad d \ hessee lessor sunsitule | a Inidial.rtewyition © Finoner lease " ow vail avi i aaa oe ete) Shh oe Tapeh test reo eons RO = 19 waht Ce Lovee ality bu : + No puclrace option © opereding [ease v — vental equnses pv of teare poyeoent Subsequirrtly een i \ + Ammnortised over Freed paynart Vowine peymart termincction lore a > dueto brtert | iow! lease tormn inetlertion # proloalde * Lease liability ay ducto usage Olntevest @ baaery ee Guaranteed ales & leaseback — residual ® ¥ 3 Gales under Pes 17 © conbuct wv ® Aransaction - pre rteogntved under ees 4 © reehrreanee oblinertin v sartispied (arses cwwelip) liaeee Br: Cane: ison Cr. Fanci lratity lesser Dr. Binemernt sof D ‘taken place aposal taken ™s ch bane “ Goin | loss on doposal Right to use asset - Teeccal ca x _bvae eae pep bt rcietned “ v Sonthe Depscal pra pelo Pv: Dispose pr. Shports: hoch ttle report CESS faynand i leon v Aidetvnal Financing | v | | Prepayirant of leasing, leuse WabilityConceptual framework. thes 122 ee os : Assets Liaaility Conbotled a past arent olaryortion Past event v outflow of economiz cortalitd 4 etonomit forvack neti vertal roywnd ened : asset Additional perfrrnanct Measures ee ——> Roce \ Geaving, wu : 4s buaving AL Roce » ue to higher capital employ AU intwest cover > Finaneral vk lst Step| : Gain on disposal Go0- ty = 200 Stop 2+ *h of retained Lease (nlitty | PV (669,000 -+100,000) / 400,00 = 8%. 49% + Gain on deposal recognibed $00, 000 x (Sh = teea0d Stop 4: Rijt +0 use asset $0,000 x so = $545,000 Dr. Bank 4¢0v.000 Dr. Tu $5,000 Cr PoE $4p0.00d Oe PBL. $40,000 —2 Gain on daposa] Cr Lense liabiing 4 b6S,000Inapact of Govid=14 on [PRS IL ~atmmnded ly St (une 2070) eg ( bease_ modticaton > —> euaanized vesidvel voll Lease term y Dr. Riyit of use x Firkare lease payment \S Bee jurtoetet duste coud -4 interest vote v \ reduction ty vertal peferment oF vental cu Ey VE Phot tnt (pes tb aud 4410 aa Anmeadnet wn ‘oahd) May 20 ? of BD (low) ayaa A v “a | deodiel d 4 conditions ba Lesion deeded to veduee +1 ental 4o 4 eee © vevised considererton 7 same or less vevtal to 45,000 tn Yew 03 eete © rental decachon nt re thon Selb Drs Parl — interest 3-441 © no siynifcomt changes +0 terms & es Lease tenurety 6820 fondrhions i 4 ds vot “fo Pee Ce. Kg ~Hertall egpenses Si DUE nest . modity feus Ov Diet ~ batourd ep verte} $2600uv assistance vnmert revenue based Inte en of “tensa esos a enc v set off pe Delerad sneame a (in wonton) v eeasoneble assurans Gannartised Ul v FV of assete veued ia age HE set-off related a, eqames Grant vepatale' > Pre te ered candies te grant No longer meet vu set olf hon PPE — Weferned Icon waite ett ac expinse (DBL) v e Add back to PPE Ue to deformed duane Drs Deformed income hel munch post year epoes Or. pee n> ae eee crank pat > ehteetie intwest roving Oot (coupon wee “a “ Che @ Wwemiure Interest on a logatoeen Commencemunt °P & wisceunt Acquire aon sruct Buatying asset (© interest breuered Ready trv WE Fy frsye Cost “tala time bo get veady tv Wntinded use © wpunses & actuities te grt auset ready ctor use Started \ / NI Temporary ‘Su spurned on Hus onan an! teen infrest > wla to PRL imagitad average We Temnpueroreey OY Set off tum bonnwing Castghd x a = Cane 3 : ‘Ss Ra Indication Neawly aes v a of > saharmtodies © Gaduill Fv less cortdo sell Volue in use © 1 inclefinite osetul lite “ \ future C ——Ydaauted 0 PV Cash geuntng unit Aliete Ccau) discount ¢g {oe Gwoup obasset —— Aocaton of ira padment Genearting CF “ qusiteetty Pro-terta Iparred v Govdvall Mises Ss a? Receyrition corte} —~> v a Best estimate Present obligation aloe out epected vl ve . eine oto Tabent past event ‘ a . v unlit f legal y eonstucfve o ae clans When © Deteiled keowerat plan © Planis approved Keornmunizortecl by year end v = Fictare opoting Onevous Coract Losses: Jo3§ Hire ting tod NO PV lower of > Ho post event - wo proution ZV oi fenalty Cont of muting Contract Restuetaving ae ; proty : low © Dyectly hr reshuehaing conor) ® Ongoing wusinass agctitios eqpnes axduded « 1 vetveilSaptimher 2015 -tavram (past) IBS 2 \mpainnent of Acts (@) Factory Subsidence IS b vequives an impotnvunt vere is vequied when there ® an indication 6fImpaimut Therefore, the residinve ot tla production facility Ts an Dadiertov of innpaiment & as sucl Aurham has 40 cowry out an lnnpaive int vedi for the facility Pavition 4a repeat IASY4 only allows provision to be receqriz.ecl conor the enfity 1 able to muct -Hhe Hives criteria Such as 4s past event leading to a present ebtgeron, paeable. ovtteus of economic. bares & best estimate St-the expen dtave to Settle the obliyerton 4s Fovham has ro legal sv aanshactie oldiyertin rv tu vepatr thus, no provision for the veneir 7S needed im this case. However, thw amount 1S werteial, a dgclosure 1S nectssery. Relaluation surplus (AE 9b requives all inapaivirunet loss fo be writtin oft as expenses. Howerer. If the asscte was Proiously revalued with a surplus. tha Impaint loss aun be Set-ofagainet ty surplus de iy Valence only wwittin oH as erence, Howes, Inthe case ot -Favram, “te Suplus ot $l0m velates to anothur asset thus farhom Gannet offset ary inpaiiarered lass funn the production ‘facilty With this surplus Ethics “The dvective the C00 1S clearly wotivated by her oun self interest , ponus eget . Her actin of wis kepvesavring the Ps wil lead te Investr mating decisian based on PS thost 1 no longer tue and fai, Tha wil) othe the relecb ons lip wrth investors The Coo actin 18 Cléewly Unerhizal as she eine hod her action ¥5 th coutwct wth the IAS. The atcountant for furram should Know shod Ps must be papaved th attordane uith the VAS, thus they will be Vesponsille to ensure tact Hu sis iy dull compliane uith the AS the accourrtar} mony lose the Pl burt os an axccourrterrt we ave part of 2 purfession & Waviler of ec thus we awe ound by te code opethies % ty act in the puldie dntevest oven to the exturt of Issing our Job.bixmantlement ofeil platiorm (hs 24 requires @ pwuision whan an ently has a presert obligerion as a result of x pas} event. In hit cate, of dismantling the oil platform at tHe endl of yr 10, Reyon has a presen} oblinectin 4s thay hare contuated ths oi! pled-torm A the ebligection ull enly be sh evired loyrs tine, thus thane fs @ Reed cfr Reyan to dliteeunt ~the eblgecton Yo ite bY. thus. the Proutin for damartiemmt troutd be reeay ried af Florm Third port onpactor The use of third party Cartracter Hill iislve isk | Probality adjusteent Thus, (as 44 reqenves On ently recaynded Het prstibin Lesecl en its expected veahes. “therchve, ths pussain recopsied teutet be AHakra[7H bges x pon yt CF/4ex boph] ifn Newall (sept 2b) 9978 Dispoal # Newall IFRS 5 allocws an entity to clessity an asset as held forsale one the Condition? ara me The lapse +f Nocvall apptors te Wiee/ the condrhdo because Hes plon forsale Fs approved & Coporied thus Showing managenant commitvurt & He sale Bs Wkly fo be completed wiithig red inths. Thos. Neri) uill be -trecrted @s @ dlpotal guup, within the Px & bill be valued 1 the lameree its [Pv less cot fo Sell The Coo ik wrong to eccluds “ths prorir’on tor reshucturing - Howerar, the Tetare trecling lesees Cannet be poo of te prota as th? & due te peture rather then prot erent. | | brousion cpr restructuning | The potision for restucturing dnelud fom legal cast - #5m bedlunclany & fm early Forminectin purely, There are oper diture diecty or resturturing & 6m 5 an onerais Cardrad. Par IMpatraart of assets walt he receqnbved a8 expenses within the Pht Ethreell tssu0s The directs (f-the G0 i8 clearly motivated by ker own self orberest » bonuc target, Heractin of misrepreserrting the #8 call lead fo inverter Cold cate) making deci¥ien based on Pr that ® no longer tre 3 four, Th 3 ait! AHeet tle relatdyship beteu ae ip Beteveerr the CoO bfarhem withAthaugh anped thet Secating high sales price hr Nasal! Gil! meneinnize sharchotler weatth of. Farham , coing 0 Urethireally vill cause Farham'e Chore pry te declins rf thi actyp I enoura publicly as the Company fr resorting te unethica! behaviour fo intlorte aset pals & porft. The accountant imay [ose ~the job, but as an accourtawt we are pert of a professiin Be member of Been -thus tue are bound by the cack sfrethieg Le to act in Hse public Orteress Chen to tha extend of losing sar peSuntory yee 1528 requiret an 1A to be amortized one ite weep life Hf tha IH hac @ usedd life & no omerticertion if the useful the Kdetinrtle. Because °F diftrouby to determin Hae usedy lite , Surry amortized ober [0 yrs. This 7% allowed as long a he useful lite hs “He bert stints of tha “itodrments Useful life. oe Impelrnunt Peden 18 reguined whan thene fe an tndkeectag of Impairmunt. Inthe case of Rantory, te competitor has come tut uth a breatthmugh ploduet, ths San ndicaten of Trparenrert thus thine i @ Need fr Suntory to carry out an impairnrnt vewers Pr “tha prockect. hes, Suntory need to compare thy Ch of tha trademark and Hs RA 41 Computarton of ‘mp sirment los (#000) arying amount @ 1/e/oeis Ct 2000 Amorkgseon Camioyrs )xbyrs (408) 2/00 Auurttaton 016 ¢ 100 Te) Cd) AO dofulrou in 5% a 80 Inapatmunt loss Thar. Suntory need ts feceg nided an amortizotion of #840, 000 for YB orb ths Pnpattine [oss of faze, oo, Pryegers, Surtny red te recised wep tts usefe) life te remeaniing ary as thay on if Mind to manufretare as purest i) 3) May 2018 :“ ee om. SO Kiniibon®, PEED pt apy i tren Ar vilavle immedrate sate No deprecation lower of . Completed within I yr v v a Pv loss covt +0 sel) Committed to a plan to sell Hetvay sete buyer Untitry changes to plan ‘ 74 S46 ten ¥ ns % 3 MES, ™s oe “ aaa Mduntitale 9. sottnore Rerearch cost De relopirart ort ¢ saasibene Coprtalis ® Control ty. lege! tHe vittn eft aye Tanda] z © Firture econome Yeneit pant oe ——o ® technical easileility Meade © intortin to use | sell “ e ee ® use — usebiners demersal 1 Purchase drtangiby asset I acquived partot Whewtet v v Uousivness comleinertion © Hdequrte vesouvras Initial recapniton Suleseqyortly v 7 at cost “ y idantitratole v La a Indebite u V Cost capitalise < future economic eb HE uwehai fhe yes No oenetst ans no eee Oe We — denelopmunt cost ei rors at 0s part = denelo al ee a 4 pathy jimpatarunt m | huew © cA decline @ usetul the tll dade?September 2018 — Serer Cg 8%) IS 98 \itangjlole Assets COylonay eal Famer: (CE repeont CF defines dn asset as a present econowst vesource comvatled by the anntty as a vesutt sf pact evnts An economit vexouwes 13. 4viyht thot has +he potential te poduur economit. banefits- “he CF Veyives (ve mamas “4 provides users of Ps with : © Polvant Yowmetan clock ake asset [LDbiity % absut incom, deense [ changes » capt, BH Aacerrlt vepreseatetion of ae asset. |BS2B Cuitevia 1AS28 allows an entity +o yocegaiemelnanety 0c the asset & able to geciity the following cite : O Sspencte identtianle @ Lowtasl (@ Artue cconowic benebte © bests can be measaved velialoly basteany wt can conclude that +t CF & 1s *B has Siilaity an vot viterr @. xB ave suitor , x & il the detiaction ef asset, under the CF i) Recogrition ortusia ov 18S 7B met Lan entity 18 aloe to meet ae recognition citevin-fr (AS 2B , the ctem has +o be vecoquised as an IA within lee Po. Por the year ave, tt entity's PS ovrectly recognised “tHe IH However, Siittner decide tp wite-otbin ro as RED Ipcause they are Unture whellur-the Mikal Pant chould ave lew an 1A tt Seam that thy awtty hes mode an evror as the entiy has raet all +h vecay nition catia unde (Ase, thus the 18 has +0 be capitalised verthttinan witten - oft /’ ; Changes in estimate Ins detves changes bn accounting estates an an adjusted tothe Ch of the assets | liabalty Fesutting tom reassessment of the £epected duture econowie benrtite. But tov Seiber, his Ib deady net A changes in cvtimate but virthar than Gn bene on the antity (s pehalt of treating Hu acquisition as Rep. . Umpoiranent | when hu entity hes a doubt vegavding the recoverability of-tu thy Aas ould result in an impainant Vechewn vactho thon reclassifying te IA as R&D.© [A vathar-than development ; The entity 18 acquiring He davalopinent OF other company, shusto beter thie i% +hate 1A vacthav than the entity's developwnrt cost. Thus, #18 wrong ty classity the aequisiion a8 devaleprnent vost An) Revenue Prcards rm sale of iterns within-the ertty'c avdonary business activity, then the procted Can le treated as Verenwt. : On | Sept 20xb, the development acquired were vecoynited as the entity's 1A acquived as part ofthe Leusiness combination . Ht was net part of the entity's Unverrtory, “thie T% clay showing thet the develapnent wore acquived with an interfon to geneerte fetue cxconoyaie. benefit batten heid ov Sau. : Pusiness ynodel ot St#tzer TS +to jointly develop new product & wenutaeture Pov yesale thus selling of devtlopmant 8 pot part its business bitty . thuefove, the argurvunt that the Sale is Uatinin tar lausiness model of Cbifrey iS Incowect. Thus, based on AIG the gen on deosal ofthe — ynust Ine shown @s other income within the PAL Yatur-taan veducsitying + as pout af ravens within [PRS Ib.MG: Dec 200% ( Samge) ~ IAs 14 C14 1) Sete Ws Wo gon CA) wa: Pv of plan Weset (4m) i 2400.00 Opening bedonee 3000.00 Opening balan 19400 Liatvest (bre 9108) te Inte (6 ae = Vast sewiu cost Lovehibution (>) -& ‘po0) Garvook Sends cost ny rat 000 (om) Return 0” As Ga bret pid un Chang bone = O68 on vermeosutfirunt Aso Closing date eee Ws Net Waility WA: Neb expenses pv bhts.00 Currant Sonu cost 40.00 Yib3.00 Pus} Sevier Cast (28.00 bv aan se on Net terest ee cree ree ae Wi: Sowizasarenneet goin| toss to OO Pv-loss. wn 2 l PY- bain op % tha vows erirt + Any aundivunt + Curtdrnunt [ settlement, the CSC ® stevest i af tw sapien. Dec aia ~ Traveler C9108) Palaner bid BankScone Acquire goods in a Share-oased peywort argent “ x Equity settled cal ad “oN thw than etnploy ee ie ee) — @ 2, @ acquisition dequived vesting ton’ vesting sf Vv read ANS vesting pasted fl gt NE Share- Bored Payrurt wath deterned tax ca ie ditherencts bitherences dut -to ening ‘use Nbinsiz vile DTA = (0 ~ tax deduction) xtox rate _ Sarhader [PRs stancaction Shaves given ih 2xchange bonus auc tw corrtaling nbwect Ly saipt dnidind case settled “ Xs LinbilM fy fs ey vemeasured at Ne ev ort quart date v ae cane determined cannot Pate detomined {wrvinait, value dus to eet amount “ “tax deduction Tax deduchon lose than cumulates Lp swore than curaulat rep Dr. OTA Or. DTA xx Chel can OCI COI) XX Cr pel um Cralanee )PY@ dune 2606 CVidert) Cpg ile) Share -Bosed Payment vol = Van Heflin Ye Shoes 2w4 (2000 x $5 x42) 5D, 000 08 5.00 Wo: Ashworth 2805 (50.00 x $6 x!),) 109.00 Ws Tax deduction Ye ot Van Hetlon oe Bepurses yore ( 20,00 % FBX 2) §.000 rw (row x $45)-$8000 7.0) ® - bas Ashowth ww (H.000 x FLAY) tov, ov b™ 704 -> (0-800) x yor, = W900 fio, c40+ 101,000) 005 —> CO-dgp.0w) X|. = 75,000 Camulatrr op | equity yoo ret not eco 00,0 \ \ tax deduction tno thaw Tan daduction \ \eomy 7 \ 150,000 ue ew ded 5 curulodtie

» Fron tani Spent Prssef Arete fe | “Fong cost at ae | 0 > eliminate acounting Mel insbumart = quiy ern asec PUsiness CashHsw Recognirtion Meonsisfeny ntodel tect Characdnnte test PVTPL —PUTOON 15 iy tstnant) ram wing v4 eas Konjectre to © Drterest G rot had son v court dortattual @ Rinapal epegiont ® os oneal pvtoci Auth He re? i ng Hr change » PVs Nhat ZL ¢i roma Teeus ") ute change 1 Hever ost oneonhy Wwedit va PvTPL howe”, mterrion fo 504 Vv ProDQ dune rug Chon) (pg) IPRS 4 -Rrancral lustrarent aA mee Wit Fv of PL st Gquity lustrarent tm POF PL tatestive wit - Ye Dust iintevest (top x0.vbx2.b41%,) 19.4 Dv of vedemption (100% 0.44») a Pv oF PL oH ch too. Fapiy 4H Dr. frank $i60m DP dogum (442,40 jtvonr lind Oe PL $92.4Im — Dy Equity 40.6 Cr, typi, 49.4 Or tank, dm 42%} $ dosig tort > Opening blanc — nance cast Inkarest wows) Conlr pyr osing (eale 7A May 20 HAT ION-0m) BoB saxO7Bt) Tb) Ciowrbel 440% 41 Man} 2008 44.0 8.8)September 2018 banana IPRS 4 iranaal Instwanunt Derteaynition oF boos IPRS allows an entity to devecomised a #4 one the cnt has tansfened thy orrwictual wight 0 the CF & tunstey Sulostomonly Hd Bk & vewavd assovinted with the PA the third arty i responsible | obliged +o velurato banana the goupon interest» thus if can be agued thet the comrhactual vats +o He cosh Hows has nef bean tansherred, Deneve undertole to vepurchase Au band at $&Em tn 2 yrs tine this shewsthat Hu viks Assented vath +he bond has not fangheved to the thivd party & remain with Pranane This €an also bev seen dom At aveargerert wheve he auivd party vall veawed payneat om Danna ifthe bond value decline “Thus, the ond comnot be devecomnised fam the PS ef eanona. Hf weil continue to be Veeuyvised Yared on +he amudised wst method Impact on consolidated ancl Stotenent “The despesal pria of the bund 1 we below Ha PY with an engagement fo purchase Wack eo-a pre Whirl % also below Ae PY as wall. Thus. Ht can be arsed that se aveigenent is not 4 daspesal but vate @ tran ang aurangewurt fv Branana te tae cath > Ye tory Inrferest inane (HL) Cash Mie sh) con a ie = : dunt xb 10,000 od ( | duu xt [vavo ay tow) 19.41q 4 14m. the bond wall cortinvw fo be shown within +e consolidated soPP as art 49 une 2ovt at fat 5 Ki she Meonhile an interest Income of £4,000 vall be vecoqnized witlir que consolidated BL Pv Ye yo June doxt- $6yviton procerd “om cisposa imeonwhile -the prrceed rom ckeposal of Fem vall be shown as achnonciel lability Within the | goliderte SOPP & an wtoest ef ter. eit he devned ortr-the 215 hernd‘June 201} bizmond (pg 140) IPRS 4 -Financal (nstunents Agreement IPRS 4 allows an ertity -to devtcagnised HS PA once He entety hes tuinsfewed Wu cartiactual Vagits to tHe cushrtlow & transher substuntialy it vgks & rewards. In Hw case of Pamand, they have auapted Somas a full & final settlement bv thu vouade thus the entity has shanspewed thu comrbeactva| Waits to thu cust How Meanwhile, with vegavds to Hu vtk & veward 1 as the -fuctoving #6 Non - recourse thus it can he Said hat the nek & reward 1% now with tue fucbor co. HHthougl Pxmond provides a quavaurteo “to the hector bowerte she amount of quavorrter TS ony 4 Hhus if Cam Woe cad rt Pinrend hos tuaneerved subetarrtnly the vice xe vewed as urell TWavetwe,, Apu vecovvaioe vill he derecayrssed dunn the PSK oi loss on evtugnitin of -¢8m cl be recanted ley Diutrand. Hs foy-the quavcertr, H vail be shown a6 a PL at Hs “bir Value of fk, The PL ail be vecoynibed watlin tay CL of Dinmend. Paveumant > Dosmond has vot funefervad Hue corbactual vights to Any cash-Houss because Hey wil ll veceve furhar Cash-tvont he fuctny co. Besides Het. Diamond has not $vansfer Substantially he WK ke ved a5 Well becuse V#i8 4 vecowse uctoving ohare -the “hicor co will claim bona Viwnend if-trare is any bed debt Meanwhile the charges on ths wnpetid Intact alscitndteate that Hw ike & Kewarel 1 sll with Poamrond Wecause if tre vecuivabte ay aster Drrmond ® ale to save on interest coxt Ths, bawmend must not derecagniised thu vecevalote, “The adveancoment of to wall be Shou as 4 Flyetvin dia CL Downend SoPp Mow+ne G mth puard, Divmond vill ke allowed to devecoquized hy veeumlole Yeane ‘oy -then AWB ve veward 16 tennsferced » Ieecause Dravnend as vr further olatageton foe te rectvelyustg. Chino developer — Bear Gren 5c Rivasia x ~ 0. os}, creditor Uimpaivment oF tage) < ( Anancial Asse > stage © Init tic five evidence @ vari vempnrion v F = fe get cull anand bok © eapocted credit losses stage > oe @ Impairment verew Chtrba Dinarvik) pay @ cA vs Drotticture CF rideot us hh - sk 1000 | a © tstimnate lebetine redua A Credit losses Or Pan x | ua wear ws8ts _ We anon oe Or Pe ch-tinancial Aas Ur. Allowane bv uredrt losses Deracoy nition of Fncnal Bese 9 right to CF ty facteving = Sansferred ecg berecognised ‘ t “ assume obligorten ‘ansher subste : Wisk Be rewards © Pay when teaipt Uv \ © bess cartel OF PA : © sates poynt - a Without meri! nertogned —(anyutdtrecgroul oly v yes DerecagnivedPY¥Q Dec 24 (Aynbush) P4141) Ibes 4 \eopaMnunt of xy Gi) Ut: Longton of Wipaennt oF PA gc ch / 000 Pvot duet CE pinay factor Close) anes ermtes (10.05%) / 0.45 1 04x D- 0.946 Yr (1.040.904) (1a) pee ee 1448.10 wie eeConditions Otovmal decantation PL hedges — CF hedges © biajole hedge item Change tn EV 40 PSL eleva porn Inet pon ® CHectvinns hedge oct bab puhichevev «3 lower Accountin ae 3 —~» Types eet) ndeley ey ating use due] oY Th Cannot met Change m Py-+to PRLX comple guup Shuetere HA pen) Ge) \navease in sy Combatting interest Gain |dloss)on + mn interest Step acquitition Gw * when achieve conte! ee ae x Purchase considers . Durchase Cansiduratin — 50% cr Bank ©) Noi B be of Woease it Sebo prevauy ed vteest a Nc @ b.0.4 » oe z e i « &), CH Post acquistton profit = eal 2 One oe dna ® Gam |closs) on restatement Gain clsss) te equity XX Dy. Of (oss) getter ee a ial ae aa Decrease in combating sottves <— Decrease IN 2—~> pisposal of Subsidiary Gam | closs) on decrease in interest Goin closs) on dap! ni i lint aman Pricesds ae Pucesds ~ 44. . © Na @ Date of decree by pesideal nt ~ 25 - NO 0.0.4 x» Net = CH) post pete eK nal Py wilt resut Kecogirtd within the concolidated Pls th FV adpetnant be Folm C103) te the Consoledatrd PAL &n 6 s a 30 024) (26-43) pring 1 -t adettinal depreciati of $0-4h to be |DYa deg roll (Traveller) (pg A) Ineyease 0 forrtalling interest WE: Gainl Less on increase mm interest fin gm cl dll dnd Purchase considaccion - 20% 20 bess: NCl acquired bis taoe aca Nel @pon aay H Dost—pott (442-944) x 44, at @) Post-oce (34-26) x4¥1- 44 45Lb ‘e sFaquved (x dot. bacqured) {40 (98.4) Gano equity ae 84 (@) The acquisition of additonal oer interest b Data 1% an Increae of Troveler’s cenholling serest ih Date fiom bore to 90%. The incease mn interest resutted ina geinet bm to be reepynteed equiny. Meonvshite (hull Qi) matted) Guo impeimmt (Data) fm Becerra eeeaee eee Total As given 129 a 7 By adjustmed ies 1099 Impesnard loss = “The Gus will be impeired by 850m. Inthe condolideted PRL an expense of tom Is receg tied, The Nel pall bo charged by ¢lom cfr the Gl Ampodment dr pee — 40m C$5dm x 207.) DrNGY — &lom Crow aan 4 (Pravda! Gu) Method) Wu Inypoiraurt CCopiee) {nm fu gm 4poduitl _N# Teal As gre doy. boa {Conky porerd) bee ie a et - 2046 (lm) Notonal 40 20%, BaDw (inn) ee Coeafo¥ 160. sie ” PH FMM A wy weit down bf om ‘ein Impearnurrt 615 has Pel op it win) The i 3 re GW will be written by $6im (96.25% Bow). The coaselidborted PAL wii) Fecognised an ‘inpairmurt) fom aprnse ot-t5im we down 9 (e002)psa of sid _ Tune 7014 Wavchot (pg 198) (DG) lonsoliduted aternent of Prt wv Loss % OU 4 the trae hai Perenwe C400+It% + 4vxee) - DI i dost otsale C 212-465 ( bx 4») -12] (a) (}} Reversal of govduall impainnsrrt Reversal 6 Gw i vpaiunnt ts not allowed under 16828 . The standard cnly allows the Yacequiton of pwchased GW . Thus. reavgnising any vevewsal of G6 impaivment + this amount-to recognising Wtanally gored law Sieet IMechamt has recognised the reveal of Gud they vill need 0 wite-off fm > DAL, ] csasEataA as | 1 T Gi) | Sale of Hee 8% bnftrest iy Nethon ae “The Sale of 8b Interest in Nathan does not vesuit in a loss of combol, finus its just a -temsccton Within eauity. “the sole oF +e lntevast wall give vite 4 apin of $b.2m & would be reeoqnibed u | oy vedtear than P&L because + mare a -tansacton within equity - Meanushile te Net woud lovease by $14 As @ Vesult of the 8h disposal. WI: Gain on deorease In intvest (Nathan) nn em ¢um Procerds (8 106s: N@ 20.04.2014 Pe uebieeECEEEEEEEEEEEE As gan Pe ED BEE) FVadustment Me 4 GW vemeiving a Q z ie (4b | _¥*ledecrease : st ula) Z Gain +0 Bitty cE 7 7 64sot W)__ Gam ov Loss on disposal of Option | gin, gin | Pacers Sree Hie Ee eraeeeeereeeeteo eerie Fy oF vesidual iatevest 40 Na oe eed sneer ee EEOC es epi tea ea ee euel | bw remaining lo Gain te De is2) ase = “a ae a he ditposol ofr, Dntevest would Hesurt tn a loss eF Combat, Aus the Suibeidiony will ho longer ve congoliderted hom 01. tI.901 onwavds. Thevefowe the consolidated P&L vill only Tndlude the vet 6 ynomdias vesutt oF : Seale et Wes OP ps1 — Thavecttev, Maichant wil need +o acount fo its vemnaiving/yntwest Tn Option as an Westman} To associade, -thus the shave of Associete puefrt $L6m ($3.61 x20.) uit) be Dnclided within she consolidated PieL. (n-t consolidated 60Pp 5 the Wvestnuntin associate wall be chown As $4.6 $40m¢ $1.5m) + |‘Gune 20°, - “Trailer (pg '85) @ wi: Govdystl Commutortion foe | : ¢m é tim 4 sts Purchase considevection - Arle ee 40 _Feet previduty had invest = Hel 260 NGL CUbuxteL) 184 eee ee Here Sree CeCe eee eee Less: NA ee | shave ro Capital Beem EHH eeereeeee | Deptt 2do Pre- -OCE Z 70 i cae rAd) bird 40 : (50) | Gndvatl ae 54 iniatt wo: Gain ov los on vestatement if i | iby 260 cH Cav) | boss PL. (720) = | bits share okie Subp i. “The Gu computerton of Caller ts determined on | une rod whieh i the date “aller olpained Corbet Over Caller, Re Au comtial over Cadler Ig obtained Hough step acquiteton hus uve would Ve two Purchase Consichwtion Wdnzh 1S $1270 de $28Om. Maarvuhle Hye NCI IS detumnine based onthe As the Ev #f CollerMAIS $t.150m , AR wall give WBE to day) amount of Eseum 1440 Of the equity terest SHU 4 fe acquitetion wits mode on | June rit At $2b0m, huwerty if Was vestided to its pv of _tunt-doum torte 4%lo interest fo Px | fom by 2 Way 201%. As the Tiley obtained combo) ovey Caller on (June 2919, the I4yJo | Interest valle vesterted to its py on (June 20 thus is ani 008 ging rise + Pom7 wo Ab) Wa: w- Pavc— _ Puechose Consideaetion $lin NB oe Shave Capital he pratit Wee Pvadj: Land | Gnd ondyint mpaivenint As given Wid - | Notional GW) a bindy | Bolectl ba Simpaivment loss R10 bo a | Ch bondi | cr. BPE 80 We C004 1h%.4) | Dr PRL Limpaunt toss) 24 200-532)Gooduill 2. << sie) eae ten ga ¢ Gain| ost on exchange ditteraus Consolidated Ps Xu NV CSOPL CSOPP Average verte Closing wete {Pas 12 3 Unanimous pee te ser 3 v fil parts must agree [do not object shaving of Gontn\ Kall deaision considered collectively & Any decision reabing eed at least 96% approval VL thin scope Sh yeenne 20 PES amt venares N - nkw antity 10 MEW entity v 7 urctin Include our share oF mt assets & (iabilrties - Invastnuant 9 IV Wame epennses 1% wk post-potitForeryn Subsidrory | dune 2008 - Riteby (19189) Wo: Spainnent reuew The Bees i Gost (40(10) : 4 40 Depreaoron ((4mpoy) a) a | aE ee es eee ee Se ee Z | Impatient loss eee 08 ee Ws Reclassty the loan fawn NCL to CLK recognised he intuest as expnse dor the yeur, wa Shaved-based payment i | Coch settled = Gon (ogenses) o.tL.2008, Equaty SeHled = Gm x 40% «ffi =O" abot ~ = $hin i, one “| Wo: Gain | Leoss) on exchange detfererce Dinar 'm tm Parend Ne} | NABDOM Cone 2006) 495 (agi) 49 eee 4) post pote ((24¢>) FH CH[w) 5 an bb ba in Nh@ Ye (y1.05.2008) S66 (beblI2) 42> Loss on tiunslorton 4b j% oy Eee POD SEES e- eee ces Ee -eeeee eee z wb: Gain | loss on translation cet ae Dinavim i EE _ Diaper | Recewed loan (Anny 10) 40 4 eer Ot F105.20UB YE (4inxia) 45 4 Loss on translation [Jz‘ 10524 Porn subsidiary — Ocawilaer 2015 Qubole (pg14%) [Dag abi [TAS A oniy allow a provision to ye vecowited it-the cuttiow Ts pravalie. (n-the se of salf as He Guttlow is only Possiple, Heeve would Ye No vecagition of puuusiod in the Px +f Colt Meanvibil, in-the consondarted PS, Bubble is allowed to Voegvised -the Conbingen 4 Ldlty wider (Fes, as it vequives al assets & Uinlgilities Of sulsidiary to ve vécogniged ad ts PY on the doite of acquiscton | “Theerfove, -the consolidate Ps will vecoqmsed he Cortingart Wally 4 Elva og | Nev 2% WI: Goeduall Satt et a | Purchase considerdcin . 0 - Na f % ae ee cg a Loss: NA a Shave capital 7 50 Pre-piatit i 6b ; We-0ce 5 Comringent Walitty a) Pvadj > band & cua) (120-0 Govduall \G a WO: Gw (7ys\ar) Dinav'm | fm tm Duchost fonsiderrtyn a "8 au | Na z 20 z 588 et Les: NA Shore Capital i 0 Dre-probt 2B CEE Gpeduill 120Goodwill of Tyglar will be vecagnsed inthe Conscldated Sokp as at 71 Odaber ole at $13.6% | EtbexAt) 145] The Gw shown the Zonsotidated Sopp as ct 31 Oct 2078 will we oftar the 20%, Impainnt. Ws the Gud ao Ten bor, here 6 @ nerd er Pubble to » translate #40 presertectn Currency at YE. “thus. “he _ closing vate Dinar 4 vill be used W: GAO Loss on trmelaron of foreign currency (won Received Ioan - 01.00.9015 => Dinar Gom (l0¥G) Payment loon 1.04.07 = (Dinar bow (5 xI0) Yalanw recorded > Dinay 4om ee Polanu twinslated ¥.10.%015 = (bina tm) (524.5) | Foss on Avanstatin > Dinariilitim: Wg Gain | vss on exchange ditbevene Dinan dm Dover Nef | WR@pon 4oe(4eslF) Be z Dost pode (299-268-f)2b5 (obu/85) 31 a z _NA@YE 4466 ob MnO YE wi 44g% (ambit) (62.0 i _ Loss on exchange dHfwence a5 wo ee Gorduatl @ ).0-4 bo (belk) "5 Gu impanmurt (Doerr) (94) (a4]e5) (2.8) - Gad @YE ae > | Coorduaw @ ve Ae (4b1a5) (0.1) Loss on echange differen at bel ty et k a : Ete a : _At the end of +he year, Bubole vill need to retognised loss on ‘exchange ditterena ¢F ¢4m (wa) __lathin its equity to vetlect tothe ditferenwes nthe exchonge vote wed in -the profit de bser SOEP- Méamudile » the Nel Vall Yecog iced ~he relvaining 44.6. The consolidated De. % Jtpared ased om the avewuge eechonge vate tuhile-Hhe Consol Sopp | based onthe Closing vate, “tus 1 there iS a need tov Bubble to recognised -these exchangy ditferengSaterunt Cosb Hos 2 Deumbyr sib Moyes awup ( P4 >t) ~Diokt etre tax elit Adjustment « | Share of assouints protrt @ Curtent Sea Cost 24 He Geidvall impairment (6 | Intpeivment Tose (49-28) eee oy Deprecertion aq | Linvantory toss b - a - aot i ( Decrease tn inventory (iab—lbo40 [(lbo-m») B | Wnerease dn reawaby (19b_14a) Ee G) Increase” pajaby (215-194) ( | Wb | | (4) pected Cash gerwerted rom oneweions Wh : |IPRS II Joint Arrangement bia | June 212 Robby ( p4ted) wh. Cast of Gas Stadion Caprtulsed See eee a Asgun ; % Disimantement 2 ee = Oo ; Pree nee oe Cost + PPE capitalised bm oe “wa: Prohtvom Joie Operations ace om _ Revere C20mx 4or.) Ee & | st et gales ( bmx 404, (64) | pearing cost ( 85x 401.) (0.2) bupreciakon (6.6110) - ma) | inwandling of franc cost (dm xB) x 44. (004) — | Daft rom Joint operons oe 0.68 [Robby cul hove-to Account tar Hs share of jet chevn ois Wnhin H4s consol datrd Ps tor YE 31 May 2p. “Thuvefore, Robby wall acount tw 467. Hs shave of assels, Wales. ome x expense. Thus, PPE wall be caprlised «YE amounting 40 $612 ($6.5m- $0.68). Poouision ef fo.0go (Foem+gocan) tall be reagised thin he NCL. domv4oy, 7 Meanvulle, the income & enerse Hem (>) wil he recagwised with th Consolidated P&L, “the Amourt val eniy reHect Rebby's share “heveveruie i the Cost of sale will que Wisetp viuivable & PpAyaves tli the consoliceted SoFD - The dove 404 oF Shavehslding Cannct he écuted as an Mvestyrand wm Assotate becise Robi i Uitalsle te eacscige siqurivant WAluenle orertha jolt operations. “Thave & @ comtautual angen hetunein tle parties haat ve Be to jt Genel. “Thus as ali Hue decision vequies Unaninfous consent ofall the parties fo point chal Mus thu 40% dativart has to ve recognized 45 4 Toit Opevrtiones vaethethan Investment Wn associates PREMEIIN ove cetionrycon eyIbs Mh Joint Hwang strunt i Demet 2014 _Diyiwive bo ©) U)) Classitveartion of tu investment (EDS 11 loint Brvamgement only exist when 2 Or more pets has entered into a combatctval Arrangement she give-tie parties te the pit arrangement a joint combal.“Puthav cil dcsion vequives urianimous Consent of ail he parties to ae faint corbal. | thu armagewunl bluvean D2jvivedo & Ted? Go vested equal cmbal ato of plrtanangement as yooh party has jodrtconrbal of Fourbec lo . Auctiur decisions made raed |_unanimous coven Ac the cavangamnant insole He setting up OF reve Lrtty Far Det Co, Hus A Ui be recoquised As part of Doyiwive Co Joint verte . An westwaard in dunt Venture Weased on [A536 call be reGoqnibed wtlen Dgivvire dns cansoiciatel PS, a | Intellectual Prop ) | Davecoqnetion of the assets exchanged ‘ov-the investment in Apurtee Co. “The [P 7$ an bntumatly genevated A thus Dajiware fo would rot he able to recognised “them W-Hhe Ast pla based of IAS 38 Thus, there 1 no cerecoypitin nesded tortie rameter, At Soi Crytocuwanoy i Cine aTeeuaed pk fo “The ciypto woud be park oF Diguie's Asset. Thus. when the hance tule plaw, Haves a naedto evaiog ue tos crypts -bovn tha BS Of Digivare lo CB oF 8m the gain on devzcox ncn recomuited within bajwire Co's PxeL would be $0.0 only wvhivh i tHe share of Techéame fos portion indi IV, ( $4m-4 3m) ¥ 50°F Othe Buiding “The ote building haste be derecognised as well betause +he voirtlpossed tp AywvPa fo Thu, Dyjivive vill recaynised a gain on citposal of #Dim wlan iM PS when devecagnising he oHe Watldony . i) whether Hu Cryplocuwveny should ve classified as 4 FH or (A. Fanon asset Arentity Can ony recogused as a PAI the covrbact qe Hu entity he contractual rit +o ACNE vr consienerrcomnrbus 9 Navtleprsed east 2 x active torte. oe Dae: T | Intangible Asset Saute, st co ve rained raiaby & baa fo ale to xDLeiRe ath Ober it “Thus , H wal eee vecoyned as tert ot Digiuive’s IA. | | Chanaps in PV Pee Coyle value 7% volatile, H novease x decwease rapidly, us as an Ui H Can Ye revalued ased on VAS %® povided # has an active market, Whiel Crypte hac. Thus, any surplus isto equity lat | dlefeet tp oqpense: Co Siete ea Gis Se ob ee ee ee eae eee aol. yo 1 ; : seca ee eee reeceseee eee a : Co = = | wH dl bens £09 | Unvelesed prof $3 iaveaived loss 93 Relosed petit Fa Reolaed ass $} <— __ tw go© idemtty comtvact © conmmarciat sulrstonce © probable collection Perhormance obligation © Promited to-hanster gods [sere @ Ddictinet ( cevies of divine © Total amount © veuraote wonsidenrtion £5 bonus —pabalde © signiheont Aranang cost Ly use of discrete, retlected Separede financing transaction Chaney i Scope peice or Sepowerts contract © addrtional gouds | serves daetinet © Considurection fur addetonal goods refects their stand alone price devenue trom long-term Coysoct v ~ oot Sep 6 Recognited vevenue > IPRS 5 ae © performareeobtyerton z£ ~, sattiied v * ( FHimx 60S) x Cost ofcalec $570,000 (4 8bb,000 x Eo...)