Changes from AASB 1048 (December 2006)Changes from AASB 1048 (December 2006)

Changes from AASB 1048 (December 2006)

The difference between AASB 1048 (as issued in December 2006) and this version issued in March 2007 is the addition of four Interpretations to Table 1 in paragraph 9 of the Standard, as set out in the following table.

<table cellspacing="0" cellpadding="0" style="width:331.4pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:315.9pt; padding-right:5.75pt; padding-left:5.75pt; vertical-align:top"><h4 id="navPoint_11" style="margin-bottom:3pt"><span>Table 1</span><span> </span><span>–</span><span> </span><span>Addition</span><span>s</span></h4></td><td style="border-bottom:1.5pt double #000000; vertical-align:top"></td></tr><tr><td style="vertical-align:top"></td><td style="width:66.5pt; 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><span style="font-weight:bold">Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">Issue Date</span></p></td><td style="width:132.55pt; 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><span style="font-weight:bold">Title</span></p></td><td style="width:77.85pt; 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><span style="font-weight:bold">Application Date </span><span>(annual reporting periods)</span></p></td><td colspan="2" style="width:38.95pt; 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><tr style="height:14.2pt"><td style="vertical-align:top"></td><td style="width:66.5pt; 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><span>4</span><span> </span><span>[revised]</span></p><p><span style="font-size:9pt; font-style:italic">February 2007</span></p></td><td style="width:132.55pt; 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:77.85pt; 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>(beginning)</span></p><p><span>1 January 2008</span></p></td><td colspan="2" style="width:38.95pt; 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 style="height:16.3pt"><td style="vertical-align:top"></td><td style="width:66.5pt; 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>11</span></p><p><span style="font-size:9pt; font-style:italic">February 2007</span></p></td><td style="width:132.55pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>AASB 2 – Group and Treasury Share Transactions</span></p></td><td style="width:77.85pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 March 2007</span></p></td><td colspan="2" style="width:38.95pt; 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>IFRIC 11</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:66.5pt; 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>12</span></p><p><span style="font-size:9pt; font-style:italic">February 2007</span></p></td><td style="width:132.55pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Service Concession Arrangements</span></p></td><td style="width:77.85pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 January 2008</span></p></td><td colspan="2" style="width:38.95pt; 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>IFRIC 12</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:66.5pt; 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>129</span><span> </span><span>[revised]</span></p><p><span style="font-size:9pt; font-style:italic">February 2007</span></p></td><td style="width:132.55pt; 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>Service Concession Arrangements: Disclosure</span><span>s</span></p></td><td style="width:77.85pt; 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>(beginning)</span></p><p><span>1 January 2008</span></p></td><td colspan="2" style="width:38.95pt; 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-29</span></p></td></tr></thead><tbody><tr style="height:0pt"><td style="width:4.35pt"></td><td style="width:69.3pt"></td><td style="width:135.35pt"></td><td style="width:80.65pt"></td><td style="width:37.75pt"></td><td style="width:4pt"></td></tr></tbody></table>