Changes from AASB 1048 (March 2005)Changes from AASB 1048 (March 2005)

Changes from AASB 1048 (March 2005)

The differences between AASB 1048 (issued in March 2005) and this version issued in June 2005 are the addition of two UIG Interpretations to Table 1 in paragraph 10 of the Standard and the addition of two UIG Interpretations to Table 2 in paragraph 11 of the Standard, as set out in the following tables.

<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"><h4 id="navPoint_12" style="margin-bottom:3pt"><span>Table 1</span><span> </span><span>–</span><span> </span><span>Additions</span></h4></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 style="page-break-after:avoid"><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">June 2005</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>4</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>Determining whether an Arrangement contains a Lease</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 4</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">June 2005</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>5</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>Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds</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>IFRIC 5</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>