compilation details

Accounting Standard AASB 1 First-time Adoption of Australian Accounting Standards as amended

This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 21 January 2015 and was prepared on 20 March 2015 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 1 (May 2009) as amended by other Accounting Standards, which are listed in the Table below.

Table of Standards

<table cellspacing="0" cellpadding="0" style="width:322.8pt; border-collapse:collapse"><tbody><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Standard</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Date made</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application date</span><br><span style="font-style:italic">(annual reporting periods … on or after …)</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application, saving or transitional provisions</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB </span><span>1</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>21 May 2009</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-9</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Sep 2009</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2010</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (b) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-11</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>7 Dec 2009</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 201</span><span>8</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (c) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-13</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>21 Dec 2009</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2010</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (d</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-1</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>3 Feb 2010</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2010</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (e</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-4</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>23 Jun 2010</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2011</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (f</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-2</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>30 Jun 2010</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (g</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-5</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>27 Oct 2010</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2011</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (f</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-6</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>8 Nov 2010</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2011</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>h</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-7</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Dec 2010</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 201</span><span>8</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (i) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-9</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>31 Dec 2010</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2011</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>h</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-1</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>11 May 2011</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2011</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>j</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-7</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>29 Aug 2011</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>k</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-8</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>2</span><span> Sep 201</span><span>1</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>l</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-9</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Sep 2011</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 J</span><span>ul</span><span> 2012</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>m</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-10</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Sep 2011</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>n</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-12</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>14 Nov 2011</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>o</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2012-4</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>29 Jun 2012</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>p</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2012-5</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>29 Jun 2012</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>q</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2012-10</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>18 Dec 2012</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>p</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2012-11</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>18 Dec 2012</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2013</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (g)</span><span> below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-5</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>14 Aug 2013</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 </span><span>Jan</span><span> 2014</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (r) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-9</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>20 Dec 2013</span></p></td><td colspan="2" style="width:115pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt B </span><span style="font-style:italic">(beginning)</span><span> 1 Jan 2014</span></p></td><td style="width:58.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (s) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-1</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>4 Jun 2014</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt D </span><span style="font-style:italic">(beginning</span><span style="font-style:italic">)</span><span> 1 Jan 2016</span></p><p><span>Pt E </span><span style="font-style:italic">(beginning)</span><span> 1 Jan 201</span><span>8</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (t</span><span>) below</span></p><p><span>see (u</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-3</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>11 Aug 2014</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2016</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (v) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-5</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>12 Dec 2014</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2017</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (w) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-7</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>17 Dec 2014</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2018</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see </span><span>(x</span><span>) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-9</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>23 Dec 2014</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2016</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (y) below</span></p></td></tr><tr><td style="width:67.1pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2015-1</span></p></td><td style="width:59.05pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>21 Jan 2015</span></p></td><td style="width:114.7pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2016</span></p></td><td colspan="2" style="width:58.4pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (z</span><span>) below</span></p></td></tr><tr style="height:0pt"><td style="width:72.8pt"></td><td style="width:64.75pt"></td><td style="width:120.4pt"></td><td style="width:0.3pt"></td><td style="width:63.8pt"></td></tr></tbody></table>