UIG Interpretations corresponding to IASUIG Interpretations corresponding to IASB Interpretations

UIG Interpretations corresponding to IASB Interpretations

9 An entity shall apply each relevant UIG Interpretation listed in Table 1 below.

<table cellspacing="0" cellpadding="0" style="width:324.35pt; border-collapse:collapse"><thead><tr><td colspan="6" style="width:313.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h5 id="navPoint_24" style="margin-bottom:3pt; text-align:justify"><span>Table 1: UIG Interpretations corresponding to IASB Interpretations</span></h5></td></tr><tr><td style="vertical-align:top"></td><td colspan="2" style="width:87.9pt; border-top:1.5pt double #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt; vertical-align:top"><p><span style="font-weight:bold">UIG Interpretation</span><br><span style="font-size:9pt; font-style:italic">Issue Date</span></p></td><td style="width:12.8pt; 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="text-align:justify"><span style="font-weight:bold"></span></p></td><td style="width:165.9pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p style="text-align:justify"><span style="font-weight:bold">Title</span></p></td><td style="width:39.7pt; 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="text-align:center"><span style="font-weight:bold">IFRIC or SIC</span></p></td></tr></thead><tbody><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:1.5pt double #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p style="text-align:justify"><span>1</span></p></td><td style="width:165.9pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt; vertical-align:top"><p><span>Changes in Existing Decommissioning, Restoration and Similar Liabilities</span></p></td><td style="width:39.7pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p style="text-align:center"><span>IFRIC 1</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>107</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>Introduction of the Euro</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-7</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>110</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Government Assistance – No Specific Relation to Operating Activities</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-10</span></p><p style="text-align:center"><span></span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; 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><span style="font-size:9pt; font-style:italic">December 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>112</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Consolidation – Special Purpose Entities</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-12</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>113</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Jointly Controlled Entities – Non-Monetary Contributions by Venturers</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-13</span></p><p style="text-align:center"><span></span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>115</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Operating Leases – Incentives</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-15</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>121</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Income Taxes – Recovery of Revalued Non-Depreciable Assets</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-21</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>125</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Income Taxes – Changes in the Tax Status of an Entity or its Shareholders</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-25</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>127</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Evaluating the Substance of Transactions Involving the Legal Form of a Lease</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-27</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>129</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Disclosure – Service Concession Arrangements</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-29</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>131</span></p></td><td style="width:165.9pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Revenue – Barter Transactions Involving Advertising Services</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-31</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:76.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.4pt 0.65pt; vertical-align:top"><p style="text-align:justify"><span>UIG Interpretation</span></p><p style="text-align:justify"><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td colspan="2" style="width:24.1pt; 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 style="text-align:justify"><span>132</span></p></td><td style="width:165.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.02pt 0.65pt; vertical-align:top"><p><span>Intangible Assets – Web Site Costs</span></p></td><td style="width:39.7pt; 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 style="text-align:center"><span>SIC-32</span></p></td></tr></tbody><tbody><tr style="height:0pt"><td style="width:6.85pt"></td><td style="width:79.4pt"></td><td style="width:11.3pt"></td><td style="width:15.6pt"></td><td style="width:168.7pt"></td><td style="width:42.5pt"></td></tr></tbody></table>