Changes from AASB 1048 (September 2008)Changes from AASB 1048 (September 2008)

Changes from AASB 1048 (September 2008)

The main differences between AASB 1048 (as issued in September 2008) and this version issued in March 2009 are the addition of two Interpretations based on IFRIC Interpretations to Table 1 in paragraph 9 of the Standard, as set out in the following table.

<table cellspacing="0" cellpadding="0" style="width:318.75pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:300.5pt; padding-right:5.75pt; padding-left:5.75pt; vertical-align:top"><h4 id="navPoint_12" style="margin-bottom:3pt"><span>Principal Additions</span><span> to Table 1</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:70.7pt; 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:117.2pt; 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:77.2pt; 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:38.2pt; 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><span style="font-weight:bold">IFRIC or SIC</span></p></td></tr></thead><tbody><tr><td style="vertical-align:top"></td><td style="width:70.7pt; 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>17</span></p><p><span style="font-style:italic">December 2008</span></p></td><td style="width:117.2pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Distribution</span><span>s</span><span> of Non-cash Assets to Owners</span></p></td><td style="width:77.2pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 July 2009</span></p></td><td colspan="2" style="width:38.2pt; 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>IFRIC 17</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:70.7pt; 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>18</span></p><p><span style="font-style:italic">March 2009</span></p></td><td style="width:117.2pt; 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>Transfer</span><span>s</span><span> of Assets from Customers</span></p></td><td style="width:77.2pt; 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 July 2009</span></p></td><td colspan="2" style="width:38.2pt; 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>IFRIC 18</span></p></td></tr></tbody><tbody><tr style="height:0pt"><td style="width:4.25pt"></td><td style="width:73.5pt"></td><td style="width:120pt"></td><td style="width:80pt"></td><td style="width:34.25pt"></td><td style="width:6.75pt"></td></tr></tbody></table>