Part Australian Interpretations corresponding - AASB 1048 - Interpretation of Standards - June 2010 - Australian Interpretations corresponding to IASB Interpretations

Australian Interpretations correspondingAustralian Interpretations corresponding to IASB Interpretations

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Turn the raw legal text into a practical explanation grounded in AASB 1048 - Interpretation of Standards - June 2010.

Australian Interpretations corresponding to IASB Interpretations

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

<table cellspacing="0" cellpadding="0" style="width:328.2pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:317.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h5 id="navPoint_23" style="margin-bottom:3pt; text-align:justify; line-height:normal"><span>Table 1: Australian Interpretations corresponding to IASB Interpretations</span></h5></td></tr><tr><td style="width:67.4pt; 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="line-height:normal"><span style="font-weight:bold">Interpretation</span></p><p style="line-height:normal"><span style="font-style:italic">Issue Date</span></p></td><td style="width:132.5pt; 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="line-height:normal"><span style="font-weight:bold">Title</span></p></td><td style="width:77.95pt; 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="line-height:normal"><span style="font-weight:bold">Application Date </span><span>(annual reporting periods)</span></p></td><td style="width:39.15pt; 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="line-height:normal"><span style="font-weight:bold">IFRIC or SIC</span></p></td></tr></thead><tbody><tr><td style="width:67.4pt; 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="line-height:normal"><span>1</span></p><p style="line-height:normal"><span style="font-style:italic">June 2009</span></p><p style="line-height:normal"><span>[as amended to]</span></p></td><td style="width:132.5pt; 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 style="line-height:normal"><span>Changes in Existing Decommissioning, Restoration and Similar Liabilities</span></p></td><td style="width:77.95pt; 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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td><td style="width:39.15pt; 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="line-height:normal"><span>IFRIC 1</span></p></td></tr><tr><td style="width:67.4pt; 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="line-height:normal"><span>2</span></p><p style="line-height:normal"><span style="font-style:italic">December 2009</span></p><p style="line-height:normal"><span>[as amended to]</span></p></td><td style="width:132.5pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span>Members’ Shares in Co</span><span>‑</span><span>operative Entities and Similar Instruments</span></p></td><td style="width:77.95pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2011</span></p></td><td style="width:39.15pt; 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="line-height:normal"><span>IFRIC 2</span></p></td></tr><tr><td style="width:67.4pt; 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="line-height:normal"><span>2</span></p><p style="line-height:normal"><span style="font-style:italic">June 2009</span></p><p style="line-height:normal"><span>[as amended to]</span></p></td><td style="width:132.5pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span>Members’ Shares in Co</span><span>‑</span><span>operative Entities and Similar Instruments</span></p></td><td style="width:77.95pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td><td style="width:39.15pt; 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="line-height:normal"><span>IFRIC 2</span></p></td></tr></tbody></table>

4December 2009[as amended to]	Determining whether an Arrangement contains a Lease	(beginning)1 January 2011	IFRIC 4
4June 2009[as amended to]	Determining whether an Arrangement contains a Lease	(beginning)1 January 2009	IFRIC 4
5September 2007[as amended to]	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	(beginning)1 January 2009	IFRIC 5
6September 2007[as amended to]	Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment	(beginning)1 January 2009	IFRIC 6

7October 2009[as amended to]	Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies	(beginning)1 January 2009	IFRIC 7
8September 2007[as amended to]	Scope of AASB 2	(beginning)1 January 2009	IFRIC 8
9May 2009[as amended to]	Reassessment of Embedded Derivatives	(beginning)1 July 2009	IFRIC 9
9April 2009[as amended to]	Reassessment of Embedded Derivatives	(beginning)1 January 2009	IFRIC 9
10December 2009[as amended to]	Interim Financial Reporting and Impairment	(beginning)1 January 2013	IFRIC 10
10October 2009[as amended to]	Interim Financial Reporting and Impairment	(beginning)1 January 2009	IFRIC 10
11September 2007[as amended to]	AASB 2 – Group and Treasury Share Transactions	(beginning)1 January 2009	IFRIC 11
12December 2009[as amended to]	Service Concession Arrangements	(beginning)1 January 2013	IFRIC 12
12June 2009[as amended to]	Service Concession Arrangements	(beginning)1 January 2009	IFRIC 12
13September 2007[as amended to]	Customer Loyalty Programmes	(beginning)1 January 2009	IFRIC 13
14December 2009[as amended to]	AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	(beginning)1 January 2011	IFRIC 14
14June 2009[as amended to]	AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	(beginning)1 January 2009	IFRIC 14
15August 2008	Agreements for the Construction of Real Estate	(beginning)1 January 2009	IFRIC 15
16December 2009[as amended to]	Hedges of a Net Investment in a Foreign Operation	(beginning)1 January 2011	IFRIC 16
16May 2009[as amended to]	Hedges of a Net Investment in a Foreign Operation	(beginning)1 July 2009	IFRIC 16
16August 2008	Hedges of a Net Investment in a Foreign Operation	(beginning)1 October 2008	IFRIC 16
17June 2009[as amended to]	Distributions of Non-cash Assets to Owners	(beginning)1 July 2009	IFRIC 17
18March 2009	Transfers of Assets from Customers	(ending)1 July 2009	IFRIC 18
19December 2009	Extinguishing Financial Liabilities with Equity Instruments	(beginning)1 July 2010	IFRIC 19
107June 2009[as amended to]	Introduction of the Euro	(beginning)1 July 2009	SIC-7
107June 2009[as amended to]	Introduction of the Euro	(beginning)1 January 2009	SIC-7
110September 2007[as amended to]	Government Assistance – No Specific Relation to Operating Activities	(beginning)1 January 2009	SIC-10
112September 2007[as amended to]	Consolidation – Special Purpose Entities	(beginning)1 January 2009	SIC-12
113September 2007[as amended to]	Jointly Controlled Entities – Non-Monetary Contributions by Venturers	(beginning)1 January 2009	SIC-13
115June 2009[as amended to]	Operating Leases – Incentives	(beginning)1 January 2009	SIC-15
121September 2007[as amended to]	Income Taxes – Recovery of Revalued Non-Depreciable Assets	(beginning)1 January 2009	SIC-21
125June 2009[as amended to]	Income Taxes – Changes in the Tax Status of an Entity or its Shareholders	(beginning)1 January 2009	SIC-25
127June 2009[as amended to]	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	(beginning)1 January 2009	SIC-27

7October 2009[as amended to]

Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies

(beginning)1 January 2009

IFRIC 7

8September 2007[as amended to]

Scope of AASB 2

(beginning)1 January 2009

IFRIC 8

9May 2009[as amended to]

Reassessment of Embedded Derivatives

(beginning)1 July 2009

IFRIC 9

9April 2009[as amended to]

Reassessment of Embedded Derivatives

(beginning)1 January 2009

IFRIC 9

10December 2009[as amended to]

Interim Financial Reporting and Impairment

(beginning)1 January 2013

IFRIC 10

10October 2009[as amended to]

Interim Financial Reporting and Impairment

(beginning)1 January 2009

IFRIC 10

11September 2007[as amended to]

AASB 2 – Group and Treasury Share Transactions

(beginning)1 January 2009

IFRIC 11

12December 2009[as amended to]

Service Concession Arrangements

(beginning)1 January 2013

IFRIC 12

12June 2009[as amended to]

Service Concession Arrangements

(beginning)1 January 2009

IFRIC 12

13September 2007[as amended to]

Customer Loyalty Programmes

(beginning)1 January 2009

IFRIC 13

14December 2009[as amended to]

AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

(beginning)1 January 2011

IFRIC 14

14June 2009[as amended to]

AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

(beginning)1 January 2009

IFRIC 14

15August 2008

Agreements for the Construction of Real Estate

(beginning)1 January 2009

IFRIC 15

16December 2009[as amended to]

Hedges of a Net Investment in a Foreign Operation

(beginning)1 January 2011

IFRIC 16

16May 2009[as amended to]

Hedges of a Net Investment in a Foreign Operation

(beginning)1 July 2009

IFRIC 16

16August 2008

Hedges of a Net Investment in a Foreign Operation

(beginning)1 October 2008

IFRIC 16

17June 2009[as amended to]

Distributions of Non-cash Assets to Owners

(beginning)1 July 2009

IFRIC 17

18March 2009

Transfers of Assets from Customers

(ending)1 July 2009

IFRIC 18

19December 2009

Extinguishing Financial Liabilities with Equity Instruments

(beginning)1 July 2010

IFRIC 19

107June 2009[as amended to]

Introduction of the Euro

(beginning)1 July 2009

SIC-7

107June 2009[as amended to]

Introduction of the Euro

(beginning)1 January 2009

SIC-7

110September 2007[as amended to]

Government Assistance – No Specific Relation to Operating Activities

(beginning)1 January 2009

SIC-10

112September 2007[as amended to]

Consolidation – Special Purpose Entities

(beginning)1 January 2009

SIC-12

113September 2007[as amended to]

Jointly Controlled Entities – Non-Monetary Contributions by Venturers

(beginning)1 January 2009

SIC-13

115June 2009[as amended to]

Operating Leases – Incentives

(beginning)1 January 2009

SIC-15

121September 2007[as amended to]

Income Taxes – Recovery of Revalued Non-Depreciable Assets

(beginning)1 January 2009

SIC-21

125June 2009[as amended to]

Income Taxes – Changes in the Tax Status of an Entity or its Shareholders

(beginning)1 January 2009

SIC-25

127June 2009[as amended to]

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

(beginning)1 January 2009

SIC-27

129June 2009[as amended to]	Service Concession Arrangements: Disclosures	(beginning)1 January 2009	SIC-29
131September 2007[as amended to]	Revenue – Barter Transactions Involving Advertising Services	(beginning)1 January 2009	SIC-31
132September 2007[as amended to]	Intangible Assets – Web Site Costs	(beginning)1 January 2009	SIC-32

<table cellspacing="0" cellpadding="0" style="width:329.4pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:318.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h5 id="navPoint_25" style="margin-bottom:3pt; text-align:justify; page-break-after:auto; line-height:normal">Table 2: Other Australian Interpretations</h5></td></tr><tr><td style="width:74.6pt; 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">InterpretationIssue Date</td><td style="width:168.4pt; 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">Title</td><td style="width:78pt; 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">Application Date (annual reporting periods)</td></tr></thead><tbody><tr><td style="width:74.6pt; 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">1001December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Statements in relation to Pre-Date-of-Transition Dual Listed Company Arrangements</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1002December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Post-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1003November 2007</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Australian Petroleum Resource Rent Tax</td><td style="width:78pt; 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">(ending)30 June 2008</td></tr><tr><td style="width:74.6pt; 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">1013December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Statements in relation to Pre-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1017December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Developer and Customer Contributions for Connection to a Price-Regulated Network</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1019December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">The Superannuation Contributions Surcharge</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1030September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1031December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Accounting for the Goods and Services Tax (GST)</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1038December 2007</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Contributions by Owners Made to Wholly-Owned Public Sector Entities</td><td style="width:78pt; 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">(beginning)1 July 2008</td></tr><tr><td style="width:74.6pt; 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">1039December 2009[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Substantive Enactment of Major Tax Bills in Australia</td><td style="width:78pt; 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">(beginning)1 January 2011</td></tr><tr><td style="width:74.6pt; 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">1039December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Substantive Enactment of Major Tax Bills in Australia</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1042December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Subscriber Acquisition Costs in the Telecommunications Industry</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1047December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Professional Indemnity Claims Liabilities in Medical Defence Organisations</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1052December 2009[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Tax Consolidation Accounting</td><td style="width:78pt; 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">(beginning)1 January 2011</td></tr><tr><td style="width:74.6pt; 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">1052December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Tax Consolidation Accounting</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr><tr><td style="width:74.6pt; 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">1055December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Accounting for Road Earthworks</td><td style="width:78pt; 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">(beginning)1 January 2009</td></tr></tbody></table>