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>