IFRS Interpretations (EU)

• — IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
• — IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
• — IFRIC 4 Determining whether an Arrangement contains a Lease
• — IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
• — IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
• — IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
• — IFRIC 9 Reassessment of Embedded Derivatives
• — IFRIC 10 Interim Financial Reporting and Impairment
• — IFRIC 12 Service Concession Arrangements
• — IFRIC 13 Customer Loyalty Programmes
• — IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
• — IFRIC 15 Agreements for the Construction of Real Estate
• — IFRIC 16 Hedges of a Net Investment in a Foreign Operation
• — IFRIC 17 Distributions of Non-cash Assets to Owners
• — IFRIC 18 Transfers of Assets from Customers
• — IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
• — SIC 7 Introduction of the Euro
• — SIC 10 Government Assistance — No Specific Relation to Operating Activities
• — SIC 12 Consolidation — Special Purpose Entities
• — SIC 13 Jointly Controlled Entities — Non-Monetary Contributions by Venturers
• — SIC 15 Operating Leases — Incentives
• — SIC 21 Income Taxes — Recovery of Revalued Non-Depreciable Assets
• — SIC 25 Income Taxes — Changes in the Tax Status of an Entity or its Shareholders
• — SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
• — SIC 29 Disclosure — Service Concession Arrangements
• — SIC 31 Revenue — Barter Transactions Involving Advertising Services
• — SIC 32 Intangible Assets — Web Site Costs