Table 1: ReplacementTable 1: Replacement

Table 1: Replacement

UIG Interpretation 112 Consolidation – Special Purpose Entities (issued July 2004) is replaced by the version approved by the AASB in December 2004.

<table cellspacing="0" cellpadding="0" style="width:324.35pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:313.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h4 id="navPoint_13" style="margin-bottom:3pt"><span>Table 2: Additions</span></h4></td></tr><tr><td style="vertical-align:top"></td><td colspan="2" style="width:89.35pt; border-top:1.5pt double #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt; vertical-align:top"><p style="page-break-after:avoid"><span style="font-weight:bold">UIG Interpretation</span></p><p style="page-break-after:avoid"><span style="font-size:9pt; font-style:italic">Issue Date</span></p></td><td style="width:10.5pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt 1.4pt; vertical-align:top"><p style="page-break-after:avoid"><span style="font-weight:bold"></span></p></td><td style="width:210.7pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt 1.02pt; vertical-align:top"><p style="page-break-after:avoid"><span style="font-weight:bold">Title</span></p></td></tr></thead><tbody><tr><td style="vertical-align:top"></td><td style="width:75.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p><span>UIG Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">November 2004</span></p></td><td colspan="2" style="width:24.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1017</span></p></td><td style="width:210.7pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>Developer and Customer Contributions for Connection to a Price-Regulated Network</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:75.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p><span>UIG Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></td><td colspan="2" style="width:24.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1019</span></p></td><td style="width:210.7pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>The Superannuation Contributions Surcharge</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:75.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p><span>UIG Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></td><td colspan="2" style="width:24.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1030</span></p></td><td style="width:210.7pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:75.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p><span>UIG Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></td><td colspan="2" style="width:24.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1038</span></p></td><td style="width:210.7pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:75.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p><span>UIG Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">December 2004</span></p></td><td colspan="2" style="width:24.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1042</span></p></td><td style="width:210.7pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>Subscriber Acquisition Costs in the Telecommunications Industry</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:75.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p><span>UIG Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">November 2004</span></p></td><td colspan="2" style="width:24.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1047</span></p></td><td style="width:210.7pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>Professional Indemnity Claims Liabilities in Medical Defence Organisations</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:75.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.4pt 0.65pt; vertical-align:top"><p><span>UIG Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></td><td colspan="2" style="width:24.15pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.02pt 0.65pt 1.4pt; vertical-align:top"><p><span>1055</span></p></td><td style="width:210.7pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.4pt 0.65pt 1.02pt; vertical-align:top"><p><span>Accounting for Road Earthworks</span></p></td></tr></tbody><tbody><tr style="height:0pt"><td style="width:5.4pt"></td><td style="width:78.5pt"></td><td style="width:13.65pt"></td><td style="width:13.3pt"></td><td style="width:213.5pt"></td></tr></tbody></table>