| | Framework for the Preparation and Presentation ofFinancial Statements | Yes |
| IFRS 1 | First-time Adoption of International Financial Reporting
Standards | Yes |
| IFRS 2 | Share-based Payment | Yes |
| IFRS 3 | Business Combinations | Yes |
| IFRS 4 | Insurance Contracts | No |
| IFRS 5 | Non-current Assets Held for Sale and Discontinued
Operations | Yes |
| IFRS 6 | Exploration for and Evaluation of Mineral Resources | No |
| IFRS 7 | Financial Instruments: Disclosures | Yes |
| IAS 1 | Presentation of Financial Statements | Yes |
| IAS 2 | Inventories | Yes |
| IAS 7 | Cash Flow Statements | Yes |
| IAS 8 | Net Profit or Loss for the Period, Fundamental Errors
and Changes in Accounting Policies | Yes |
| IAS 10 | Events After the Balance Sheet Date | Yes |
| IAS 11 | Construction Contracts | Yes |
| IAS 12 | Income Taxes | Yes |
| IAS 14 | Segment Reporting | Yes |
| IAS 16 | Property, Plant and Equipment | Yes |
| IAS 17 | Leases | Yes |
| IAS 18 | Revenue | Yes |
| IAS 19 | Employee Benefits | Yes |
| IAS 20 | Accounting for Government Grants and Disclosure of
Government Assistance | Yes |
| IAS 21 | The Effects of Changes in Foreign Exchange Rates | Yes |
| IAS 23 | Borrowing Costs | Yes |
| IAS 24 | Related Party Disclosures | Yes |
| IAS 26 | Accounting and Reporting by Retirement Benefit Plans | No |
| IAS 27 | Consolidated Financial Statements and Accounting for
Investments in Subsidiaries | Yes |
| IAS 28 | Accounting for Investments in Associates | Yes |
| IAS 29 | Financial Reporting in Hyperinflationary Economies | Yes |
| IAS 30 | Disclosures in the Financial Statements of Banks and
Similar Financial Institutions | Yes |
| IAS 31 | Financial Reporting of Interests in Joint Ventures | Yes |
| IAS 32 | Financial Instruments: Disclosure and Presentation | Yes |
| IAS 33 | Earnings Per Share | Yes |
| IAS 34 | Interim Financial Reporting | No |
| IAS 36 | Impairment of Assets | Yes |
| IAS 37 | Provisions, Contingent Liabilities and Contingent Assets | Yes |
| IAS 38 | Intangible Assets | Yes |
| IAS 39 | Financial Instruments: Recognition and Measurement | Yes |
| IAS 40 | Investment Property | Yes |
| IAS 41 | Agriculture | Yes |
| SIC-7 | Introduction of the Euro (IAS 21) | N/A |
| SIC-10 | Government Assistance - No Specific Relation to
Operating Activities (IAS 20) | N/A |
| SIC-12 | Consolidation - Special Purpose Entities (IAS 27) | N/A |
| SIC-13 | Jointly Controlled Entities - Non-Monetary Contributions
by Venturers (IAS 31) | N/A |
| SIC-15 | Operating Leases - Incentives (IAS 17) | N/A |
| SIC-21 | Income Taxes - Recovery of Revalued Non-Depreciable
Assets (IAS 12) | N/A |
| SIC-25 | Income Taxes - Changes in the Tax Status of an
Enterprise or its Shareholders (IAS 12) | Yes |
| SIC-27 | Evaluating the Substance of Transactions Involving the
Legal form of a Lease (IAS 1, IAS 17 and IAS 18) | Yes |
| SIC-29 | Disclosure � Service Concession Arrangements (IAS 1) | Yes |
| SIC-31 | Revenue � Barter Transactions Involving Advertising
Services (IAS 18) | N/A |
| SIC-32 | Intangibles � Web Site Costs | N/A |
| IFRIC-1 | Changes in Existing Decommissioning, Restoration and
Similar Liabilities | No |
| IFRIC-2 | Members� Shares in Co-operative Entities and Similar
Instruments | Yes |
| IFRIC-3 | Emission Rights | No |
| IFRIC-4 | Determining whether an Arrangement contains a Lease | No |
| IFRIC-5 | Rights to Interests arising from Decommissioning,
Restoration and Environmental Rehabilitation Funds | No |
| IFRIC-6 | Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment | No |
| IFRIC-7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | No |
| IFRIC-8 | Scope of IFRS 2 | No |