Obtaining Copies of Accounting Standards

Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au.

Printed copies of original Standards and amending Standards are available for purchase by contacting:

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Fax: (03) 9617 7608

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COPYRIGHT

© 2015 Commonwealth of Australia

This compiled AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Director of Finance and Administration, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.

All existing rights in this material are reserved outside Australia.

Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

CONTENTS

COMPILATION DETAILS

Comparison With IAS 39

Accounting Standard

AASB 139 Financial Instruments: Recognition and Measurement

Paragraphs

Application Aus1.1 – Aus1.5

Scope 2 – 2A

Definitions 8 – 9

Hedging 71

Hedging Instruments

Qualifying Instruments 72 – 73

Designation of Hedging Instruments 74 – 77

Hedged Items

Qualifying Items 78 – 80

Designation of Financial Items as Hedged Items 81 – 81A

Designation of Non-Financial Items as Hedged Items 82

Designation of Groups of Items as Hedged Items 83 – 84

Hedge Accounting 85 – 88

Fair Value Hedges 89 – 94

Cash Flow Hedges 95 – 101

Hedges of a Net Investment 102

Effective Date and Transition 103K – 108D

Appendix A:

Application Guidance

Definitions

Effective Interest Rate AG8A – AG8C

Hedging

Hedging Instruments

Qualifying Instruments AG94 – AG97

Hedged Items

Qualifying Items AG98 – AG99F

Designation of Non-Financial Items as Hedged Items AG100

Designation of Groups of Items as Hedged Items AG101

Hedge Accounting AG102 – AG104

Assessing Hedge Effectiveness AG105 – AG113A

Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk AG114 – AG132

Transition AG133

ILLUSTRATIVE EXAMPLE Page 33

DELETED IAS 39 TEXT Page 40

IMPLEMENTATION GUIDANCE
(available on the AASB website)

BASIS FOR CONCLUSIONS ON IAS 39
(available on the AASB website)

Australian Accounting Standard AASB 139 Financial Instruments: Recognition and Measurement (as amended) is set out in paragraphs Aus1.1 – 108D and Appendix A. All the paragraphs have equal authority. Terms defined in this Standard are in italics the first time they appear in the Standard. AASB 139 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations. In the absence of explicit guidance, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies.

COMPILATION DETAILS

Accounting Standard AASB 139 Financial Instruments: Recognition and Measurement as amended

This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 17 December 2014 and was prepared on 12 March 2015 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 139 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.

Table of Standards

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Standard</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Date made</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application date</span><br><span style="font-style:italic">(</span><span style="font-style:italic">annual reporting periods … on or after …</span><span style="font-style:italic">)</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application, saving or transitional provisions</span></p></td></tr></thead><tbody><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB </span><span>139</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Jul 2004</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2005</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span></span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2004-2</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>22 Dec 2004</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2005</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>–</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-1</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 May 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-4</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>9 Jun 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>9 Jun 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-9</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Sep 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-10</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Sep 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 2007</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (b) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-11</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>8 Sep 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 31 Dec 2005</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (c) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Erratum</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Feb 2006</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 24 Feb 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (d) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-2</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Feb 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 28 Feb 2007</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>e</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-4</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>30 Apr 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2007</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (f</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-8</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Sep 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (g) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-10</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>13 Dec 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (g) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-2</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Mar 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (h) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-3</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Mar 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>i</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Jul 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>j</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-8</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>27 Aug 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (k) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-10</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>22 Oct 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 1 Jul 2008</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>l</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-12</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>18 Dec 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 1 Jul 2008</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>l</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-3</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>22 Apr 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>l</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>21 May 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2010</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (m) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-6</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>25 Jun 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009 and </span><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>n</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-7</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>25 Jun 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (o</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Erratum</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Oct 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span><br><span>and </span><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (p</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-11</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>7 Dec 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 201</span><span>8</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>s</span><span>ee (q</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-12</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Dec 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2011</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (r</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p style="margin-left:7.2pt; text-indent:-7.2pt"><span>AASB 2010-3</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>23 Jun 2010</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2010</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (s</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>27 Oct 2010</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2011</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (r</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-7</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Dec 2010</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 201</span><span>8</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (t</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-7</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>29 Aug 2011</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (u) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-8</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>2 Sep 2011</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (v) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-4</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>19 Jul 2013</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2014</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (w</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>14 Aug 2013</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2014</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (x) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-9</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>20 Dec 2013</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt B </span><span style="font-style:italic">(beginning)</span><span> 1 Jan</span><span> 2014</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (y) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-1</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>4 Jun 2014</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt A </span><span style="font-style:italic">(beginning)</span><span> 1 Jul 2014</span></p><p><span>Pt E </span><span style="font-style:italic">(beginning)</span><span> 1 Jan 2018</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (z) below</span></p><p><span>see (</span><span>aa</span><span>) below</span></p></td></tr><tr><td style="width:66pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-5</span></p></td><td colspan="2" style="width:57.95pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>12 Dec 2014</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2017</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (ab) below</span></p></td></tr><tr><td style="width:66pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-7</span></p></td><td colspan="2" style="width:57.95pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>17 Dec 2014</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2018</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see </span><span>(ac</span><span>) below</span></p></td></tr></tbody><tbody><tr style="height:0pt"><td style="width:71.7pt"></td><td style="width:0.3pt"></td><td style="width:63.35pt"></td><td style="width:122.7pt"></td><td style="width:70.85pt"></td></tr></tbody></table>

(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2006.

(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2007.

(c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 31 December 2005.

(d) Entities may elect to apply this Erratum to annual reporting periods beginning on or after 1 January 2005 that end before 24 February 2006.

(e) Entities may elect to apply the relevant amendments to annual reporting periods beginning on or after 1 January 2005 that end before 28 February 2007.

(f) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.

(g) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods.

(h) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009.

(i) Entities may elect to apply this Standard to annual reporting periods beginning on or after 30 June 2007 but before 1 July 2009, provided that AASB 3 Business Combinations (March 2008) and AASB 127 Consolidated and Separate Financial Statements (March 2008) are also applied to such periods.

(j) Entities may elect to apply this Standard, or its amendments to individual Standards, to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009.

(k) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2009.

(l) Entities are not permitted to apply this Standard to earlier annual reporting periods.

(m) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2010.

(n) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods, and to annual reporting periods beginning on or after 1 January 2009 that end before 30 June 2009.

(o) Entities may elect to apply this Standard to annual reporting periods beginning before 1 July 2009 that end on or after 1 July 2008.

(p) Entities may elect to apply this Erratum to annual reporting periods beginning on or after 1 January 2005, provided that AASB 2009-6 Amendments to Australian Accounting Standards is also applied to such periods.

(q) AASB 2009-11 has been amended by AASB 2010-10 (made 31 December 2010) and AASB 2012-6 (made 10 September 2012). Part E of AASB 2014-1 (made 4 June 2014) updated the application date of the amendments in this Standard to 1 January 2018.

Entities may elect to apply the amendments in this Standard to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2018, provided that AASB 9 (2009) Financial Instruments is also applied to such periods.

(r) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2011.

(s) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2010.

(t) AASB 2010-7 has been amended by AASB 2010-10 (made 31 December 2010) and AASB 2012-6 (made 10 September 2012). Part E of AASB 2014-1 (made 4 June 2014) updated the application date of the amendments in this Standard to 1 January 2018.

Entities may elect to apply the amendments in this Standard as set out in paragraph 6 of AASB 2010-7.

(u) AASB 2011-7 has been amended by AASB 2012-6 (made 10 September 2012) and AASB 2012-10 (made 18 December 2012).

For-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013. The Standard applies for not-for-profit entities to annual reporting periods beginning on or after 1 January 2014. Not-for-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2013 but before 1 January 2014. If an entity elects to apply this Standard to such annual reporting periods, it shall also apply AASB 10 Consolidated Financial Statements and associated Standards to such periods.

(v) AASB 2011-8 has been amended by AASB 2011-10 (made 5 September 2011) and AASB 2012-6 (made 10 September 2012).

Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013, provided that AASB 13 Fair Value Measurement is also applied to such periods.

(w) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2014.

(x) For-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2014. Not-for-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2013 but before 1 January 2014. If an entity elects to apply this Standard to such annual reporting periods, it shall also apply AASB 10 Consolidated Financial Statements and associated Standards to such periods.

(y) Early application of Part B of this Standard is not permitted.

(z) Entities may elect to apply Part A of this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2014.

(aa) Entities may elect to apply Part E of this Standard to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2018, provided that AASB 9 Financial Instruments (2009) or AASB 9 Financial Instruments (2010) is also applied to such periods.

(ab) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2017, provided that AASB 15 Revenue from Contracts with Customers is also applied to such periods.

(ac) Entities may elect to apply this Standard to annual reporting periods beginning on or after 24 July 2014 but before 1 January 2018, provided that AASB 9 Financial Instruments (2014) is also applied to such periods.

Table of Amendments

General Terminology Amendments

The following amendments are not shown in the above Table of Amendments:

References to ‘income statement’ and ‘balance sheet’ were amended to ‘statement of comprehensive income’ and ‘statement of financial position’ respectively by AASB 2007-8.

References to ‘recognised in equity’ and ‘recognised directly in equity’ were amended to ‘recognised in other comprehensive income’ by AASB 2007-8.

References to ‘separate balance sheet line item’ were amended to ‘separate line item in the statement of financial position’ by AASB 2007-8.

References in the Illustrative Example to ‘statement of comprehensive income’ were amended to ‘profit or loss’ by AASB 2009-6.

Accounting Standard AASB 139 Financial Instruments: Recognition and Measurement as amended

This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 17 December 2014 and was prepared on 12 March 2015 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 139 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.

Table of Standards

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Standard</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Date made</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application date</span><br><span style="font-style:italic">(</span><span style="font-style:italic">annual reporting periods … on or after …</span><span style="font-style:italic">)</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application, saving or transitional provisions</span></p></td></tr></thead><tbody><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB </span><span>139</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Jul 2004</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2005</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span></span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2004-2</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>22 Dec 2004</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2005</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>–</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-1</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 May 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-4</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>9 Jun 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>9 Jun 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-9</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Sep 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-10</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Sep 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 2007</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (b) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2005-11</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>8 Sep 2005</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 31 Dec 2005</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (c) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Erratum</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Feb 2006</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 24 Feb 2006</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (d) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-2</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Feb 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 28 Feb 2007</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>e</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-4</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>30 Apr 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2007</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (f</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-8</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Sep 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (g) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-10</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>13 Dec 2007</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (g) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-2</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Mar 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (h) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-3</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Mar 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>i</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Jul 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>j</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-8</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>27 Aug 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (k) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-10</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>22 Oct 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 1 Jul 2008</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>l</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-12</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>18 Dec 2008</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 1 Jul 2008</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>l</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-3</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>22 Apr 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>l</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>21 May 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2010</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (m) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-6</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>25 Jun 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009 and </span><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>n</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-7</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>25 Jun 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (o</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Erratum</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Oct 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span><br><span>and </span><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (p</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-11</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>7 Dec 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 201</span><span>8</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>s</span><span>ee (q</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-12</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Dec 2009</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2011</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (r</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p style="margin-left:7.2pt; text-indent:-7.2pt"><span>AASB 2010-3</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>23 Jun 2010</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2010</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (s</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>27 Oct 2010</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2011</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (r</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-7</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Dec 2010</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 201</span><span>8</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (t</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-7</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>29 Aug 2011</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (u) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-8</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>2 Sep 2011</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (v) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-4</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>19 Jul 2013</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2014</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (w</span><span>) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-5</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>14 Aug 2013</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2014</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (x) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-9</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>20 Dec 2013</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt B </span><span style="font-style:italic">(beginning)</span><span> 1 Jan</span><span> 2014</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (y) below</span></p></td></tr><tr><td colspan="2" style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-1</span></p></td><td style="width:57.65pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>4 Jun 2014</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt A </span><span style="font-style:italic">(beginning)</span><span> 1 Jul 2014</span></p><p><span>Pt E </span><span style="font-style:italic">(beginning)</span><span> 1 Jan 2018</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (z) below</span></p><p><span>see (</span><span>aa</span><span>) below</span></p></td></tr><tr><td style="width:66pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-5</span></p></td><td colspan="2" style="width:57.95pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>12 Dec 2014</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2017</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (ab) below</span></p></td></tr><tr><td style="width:66pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-7</span></p></td><td colspan="2" style="width:57.95pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>17 Dec 2014</span></p></td><td style="width:117pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2018</span></p></td><td style="width:65.15pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see </span><span>(ac</span><span>) below</span></p></td></tr></tbody><tbody><tr style="height:0pt"><td style="width:71.7pt"></td><td style="width:0.3pt"></td><td style="width:63.35pt"></td><td style="width:122.7pt"></td><td style="width:70.85pt"></td></tr></tbody></table>

(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2006.

(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2007.

(c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 31 December 2005.

(d) Entities may elect to apply this Erratum to annual reporting periods beginning on or after 1 January 2005 that end before 24 February 2006.

(e) Entities may elect to apply the relevant amendments to annual reporting periods beginning on or after 1 January 2005 that end before 28 February 2007.

(f) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.

(g) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods.

(h) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009.

(i) Entities may elect to apply this Standard to annual reporting periods beginning on or after 30 June 2007 but before 1 July 2009, provided that AASB 3 Business Combinations (March 2008) and AASB 127 Consolidated and Separate Financial Statements (March 2008) are also applied to such periods.

(j) Entities may elect to apply this Standard, or its amendments to individual Standards, to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009.

(k) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2009.

(l) Entities are not permitted to apply this Standard to earlier annual reporting periods.

(m) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2010.

(n) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods, and to annual reporting periods beginning on or after 1 January 2009 that end before 30 June 2009.

(o) Entities may elect to apply this Standard to annual reporting periods beginning before 1 July 2009 that end on or after 1 July 2008.

(p) Entities may elect to apply this Erratum to annual reporting periods beginning on or after 1 January 2005, provided that AASB 2009-6 Amendments to Australian Accounting Standards is also applied to such periods.

(q) AASB 2009-11 has been amended by AASB 2010-10 (made 31 December 2010) and AASB 2012-6 (made 10 September 2012). Part E of AASB 2014-1 (made 4 June 2014) updated the application date of the amendments in this Standard to 1 January 2018.

Entities may elect to apply the amendments in this Standard to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2018, provided that AASB 9 (2009) Financial Instruments is also applied to such periods.

(r) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2011.

(s) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2010.

(t) AASB 2010-7 has been amended by AASB 2010-10 (made 31 December 2010) and AASB 2012-6 (made 10 September 2012). Part E of AASB 2014-1 (made 4 June 2014) updated the application date of the amendments in this Standard to 1 January 2018.

Entities may elect to apply the amendments in this Standard as set out in paragraph 6 of AASB 2010-7.

(u) AASB 2011-7 has been amended by AASB 2012-6 (made 10 September 2012) and AASB 2012-10 (made 18 December 2012).

For-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013. The Standard applies for not-for-profit entities to annual reporting periods beginning on or after 1 January 2014. Not-for-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2013 but before 1 January 2014. If an entity elects to apply this Standard to such annual reporting periods, it shall also apply AASB 10 Consolidated Financial Statements and associated Standards to such periods.

(v) AASB 2011-8 has been amended by AASB 2011-10 (made 5 September 2011) and AASB 2012-6 (made 10 September 2012).

Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013, provided that AASB 13 Fair Value Measurement is also applied to such periods.

(w) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2014.

(x) For-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2014. Not-for-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2013 but before 1 January 2014. If an entity elects to apply this Standard to such annual reporting periods, it shall also apply AASB 10 Consolidated Financial Statements and associated Standards to such periods.

(y) Early application of Part B of this Standard is not permitted.

(z) Entities may elect to apply Part A of this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2014.

(aa) Entities may elect to apply Part E of this Standard to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2018, provided that AASB 9 Financial Instruments (2009) or AASB 9 Financial Instruments (2010) is also applied to such periods.

(ab) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2017, provided that AASB 15 Revenue from Contracts with Customers is also applied to such periods.

(ac) Entities may elect to apply this Standard to annual reporting periods beginning on or after 24 July 2014 but before 1 January 2018, provided that AASB 9 Financial Instruments (2014) is also applied to such periods.