Section 6 - Accounting Standard AASB 1048 Interpretation of Standards (December 2017) - An entity shall apply each relevant Australian Interpretation listed in Table 1 below.

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

<table cellspacing="0" cellpadding="0" style="width:91.44%; margin-left:39.1pt; border-collapse:collapse"><thead><tr><td colspan="4" style="border-bottom:1.5pt double #000000; padding:2.85pt 2.85pt 2.1pt; vertical-align:top"><p class="IASBTableBoldTNR"><span style="font-style:italic">Table 1: Australian Interpretations corresponding to IASB Interpretations</span></p></td></tr><tr><td style="width:17.68%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 2.48pt 2.1pt 2.85pt; vertical-align:top"><p style="text-align:left"><span style="font-weight:bold">Interpretation</span></p><p style="text-align:left"><span style="font-style:italic">Issue Date</span></p></td><td style="width:51.66%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 2.48pt; vertical-align:top"><p style="text-align:left"><span style="font-weight:bold">Title</span></p></td><td style="width:19.68%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 2.48pt; vertical-align:top"><p style="text-align:left"><span style="font-weight:bold">Application Date</span></p><p style="text-align:left"><span>(annual reporting periods)</span></p></td><td style="width:10.98%; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 2.85pt 2.1pt 2.48pt; vertical-align:top"><p style="text-align:left"><span style="font-weight:bold">IFRIC or SIC Interp’n</span></p></td></tr></thead><tbody><tr><td style="width:17.68%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1</span></p><p style="text-align:left"><span style="font-style:italic">February</span><span style="font-style:italic"> 201</span><span style="font-style:italic">6</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>Changes in Existing Decommissioning, Restoration and Similar Liabilities</span></p></td><td style="width:19.68%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 </span><span>January</span><span> 201</span><span>9</span></p></td><td style="width:10.98%; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 1</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1</span></p><p style="text-align:left"><span style="font-style:italic">July 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Changes in Existing Decommissioning, Restoration and Similar Liabilities</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 1</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>2</span></p><p style="text-align:left"><span style="font-style:italic">July</span><span style="font-style:italic"> 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Members’ Shares in Co-operative Entities and Similar Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 2</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>2</span></p><p style="text-align:left"><span style="font-style:italic">December 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Members’ Shares in Co-operative Entities and Similar Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 2</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>2</span></p><p style="text-align:left"><span style="font-style:italic">June 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Members’ Shares in Co-operative Entities and Similar Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 2</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>2</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Members’ Shares in Co-operative Entities and Similar Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 2</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>4</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Determining whether an Arrangement contains a Lease</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 4</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>5</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 5</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>5</span></p><p style="text-align:left"><span style="font-style:italic">December 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 5</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>5</span></p><p style="text-align:left"><span style="font-style:italic">June 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 5</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>5</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 5</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>6</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 6</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>7</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Applying the Restatement Approach under AASB</span><span> </span><span>129 </span><span style="font-style:italic">Financial Reporting in Hyperinflationary Economies</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 7</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>9</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Reassessment of Embedded Derivatives</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 9</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>10</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Interim Financial Reporting and Impairment</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 10</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>10</span></p><p style="text-align:left"><span style="font-style:italic">December 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Interim Financial Reporting and Impairment</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 10</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>10</span></p><p style="text-align:left"><span style="font-style:italic">June 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Interim Financial Reporting and Impairment</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 10</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>10</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Interim Financial Reporting and Impairment</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 10</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span><br><span style="font-style:italic">December 2017</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 201</span><span>9</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">February 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2019</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span><br><span style="font-style:italic">December 2017</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">February 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2019</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">December 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">October 2015</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">December 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">June 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>12</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 12</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>13</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Customer Loyalty Programmes</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 13</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>14</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>AASB</span><span> </span><span>119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their </span><span>I</span><span>nteraction</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 14</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>15</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Agreements for the Construction of Real Estate</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 15</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>16</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Hedges of a Net Investment in a Foreign Operation</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 16</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>16</span></p><p style="text-align:left"><span style="font-style:italic">December 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Hedges of a Net Investment in a Foreign Operation</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 16</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>16</span></p><p style="text-align:left"><span style="font-style:italic">June 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Hedges of a Net Investment in a Foreign Operation</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 16</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>16</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Hedges of a Net Investment in a Foreign Operation</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 16</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>17</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Distributions of Non-cash Assets to Owners</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 17</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>18</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Transfers of Assets from Customers</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 18</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>19</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Extinguishing Financial Liabilities with Equity Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 19</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>19</span></p><p style="text-align:left"><span style="font-style:italic">December 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Extinguishing Financial Liabilities with Equity Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 19</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>19</span></p><p style="text-align:left"><span style="font-style:italic">June 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Extinguishing Financial Liabilities with Equity Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 19</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>19</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Extinguishing Financial Liabilities with Equity Instruments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 19</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>20</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Stripping Costs in the Production Phase of a Surface Mine</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 20</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>21</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Levies</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 21</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>22</span></p><p style="text-align:left"><span style="font-style:italic">February 2017</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Foreign Currency Transactions and Advance Consideration</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 22</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>23</span></p><p style="text-align:left"><span style="font-style:italic">July 2017</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Uncertainty over Income Tax Treatments</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2019</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>IFRIC 23</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>107</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Introduction of the Euro</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-7</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>107</span></p><p style="text-align:left"><span style="font-style:italic">June 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Introduction of the Euro</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-7</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>107</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Introduction of the Euro</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-7</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>110</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Government Assistance – No Specific Relation to Operating Activities</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-10</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>115</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Operating Leases – Incentives</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-15</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>125</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Income Taxes – Changes in the Tax Status of an Entity or its Shareholders</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-25</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>127</span></p><p style="text-align:left"><span style="font-style:italic">July 2017</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Evaluating the Substance of Transactions Involving the Legal Form of a Lease</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2021</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-27</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>127</span></p><p style="text-align:left"><span style="font-style:italic">December 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Evaluating the Substance of Transactions Involving the Legal Form of a Lease</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-27</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>127</span></p><p style="text-align:left"><span style="font-style:italic">October 2015</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Evaluating the Substance of Transactions Involving the Legal Form of a Lease</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-27</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>127</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Evaluating the Substance of Transactions Involving the Legal Form of a Lease</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-27</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>127</span></p><p style="text-align:left"><span style="font-style:italic">December 2014</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Evaluating the Substance of Transactions Involving the Legal Form of a Lease</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-27</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>127</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Evaluating the Substance of Transactions Involving the Legal Form of a Lease</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-27</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>129</span></p><p style="text-align:left"><span style="font-style:italic">July 2017</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements: Disclosures</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2019</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-29</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>129</span></p><p style="text-align:left"><span style="font-style:italic">February 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements: Disclosures</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2019</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-29</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>129</span></p><p style="text-align:left"><span style="font-style:italic">August 2015</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Service Concession Arrangements: Disclosures</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2016</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-29</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>131</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Revenue – Barter Transactions Involving Advertising Services</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-31</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>132</span></p><p style="text-align:left"><span style="font-style:italic">February 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Intangible Assets – Web Site Costs</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2019</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-32</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>132</span></p><p style="text-align:left"><span style="font-style:italic">December 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Intangible Assets – Web Site Costs</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-32</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>132</span></p><p style="text-align:left"><span style="font-style:italic">October 2015</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Intangible Assets – Web Site Costs</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-32</span></p></td></tr><tr><td style="width:17.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>132</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:51.66%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Intangible Assets – Web Site Costs</span></p></td><td style="width:19.68%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td><td style="width:10.98%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>SIC-32</span></p></td></tr></tbody></table>

7 The principal application date listed in Table 1 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual reporting periods in advance of that stated for the Interpretation in Table 1, subject to the early application requirements of the Interpretation.

Other Australian Interpretations

6

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