Note 1 : Significant Accounting Policies
A Own! tnAncmatwm
cstsennee n i»»i «mwi Ptam protect tte iAPPli a eeseo n oasien part O' note n carpr ox merutacxnng 51 sprayer "crope teed ^rwtrf oturre
MS S' Dpm srd ftp«i C •tc Cos* Stores abp. caters to i*qu>mw« of ApecuTut*
i l«H of or PImwIM tutamoli
Tot (mot occoortrvg pokim top wo n re preper-ioco y rase Farancai ustementi ere sa out Dam Them poac« na*a Mar conastansy aptw a KM teranoai years imtiiti ireu ofOanvtM stated 1 Ratal Note:* DUN setaus y Virara aooptor etarrptons a.a*3 by tot Gorrpecyi
I Statement of C nmyOienre
In accordance trim re nct/kiOcn oared «* Fson.a'y 2015 tsscdfl by tfe Mnrary o' CcwOt Altars toe Company •« aocptac ra AS ~ot**a crder the Comcrares (vmr Actfbng Stendares: »u*i »1S wrr ea»ct Ftffh 1" Aprs. 20tS
Toe Snanoaone Fciennai Stetementy have bear prareraO w ecconjarce <Mai MO AS at intwttd uneai Saraao 'S3 e» toe Cappareat Art SKI (toe Art) 'Oe Ceapanae r««n A««eooanf Swnpe<ae) RtMt JO'ieui othr rararsnt Kortean# rt to# A*«
• Bau* 01 preparation ana pt etemaoer.
Tot Fnenctet Diatononle Otva pear papered to nttonret tael ttui irtmen toe appacable praaaiera ef Carnpe*tee Art JO'S titp! toa teOftorag netena ne«*« mar na-a bate neetoreo at ter xu at raauree Sy mt>t“ re AS Nevetmeteeo. oaranca com a paoe>at> dmm m ma tea Itu ar toa tretaitir poor to eeerenge Par
JOall rt »rixtl
at Carta« Inane** ntttt ad 'to* ""eesvraJ at ter veue <rate' Mete No 24 lerter rtAa rttnancirt rteevnertai are bi Any otter dam ai spectecaty ttrrc r accou-Org rotcy
Tot terta Statenf era srasereed In rater Rupee 1 m > Ptooouo yaar tprw tea otao ragrrapoo ana »octeoo4*ed w mitt meat corrpo’ibe
Toe *oe»siet eteftemertt of »te Company tar me yep steed 31m lAercrv 2324 are eumonsed ter ttewe *1 accordance mm e tetcrueor rt toe dPectora an Mm Uty 2024
IH4| Use o4 estimate an* Judgment
In ra appAcanen of itcano) pauci enter art described <0 note iCt eaMn toa -eraserra*! it rao-rtc is nau vosmeot etomsMe are tto-Mon about toe carrying amount at attatt aop sobrmot tor ana and mpa—eee tonyngira taoaoat ana ra actDtnrtftjoy Per toeurae ra* ara rat ttMty tppartnt loot amar tttrtM Toe eecmeiee ena et toe elee titiotytoit era baaaa on oatortcai eepanaoct ana ot'e teoora rat aia trattttte la Ve 'leave*! an* ara p-waerc ana taataoabta Atteat reertte may d^te. bem rota esttmaeae Toa aatmaeaa ana unoot54ng aaat^rpOane ara tmet an tngomg Vara Renerans Pc occourOng e tin ante are tacagnlsod P toa paroo at arisen toa esemstet rt tevtteo * ra raeteon iitecis on, mac cartoo ar m ra panoo at rattwon no ft/tura panooa 1 toa 'MW anacts bom tumam aeo tUioe poroo
Tot Par emtat esonatons are magrrenta nrada r apptpnp eccourtng potewa ara Vtoparty mar* and Iqmpment:
vttU Ida rt Prooattt Man) and Couomant are vnanobte *»**» t-t at apaolee n Scrtdva 119 toe Carpvtm Art 201J me an cadrn ntarget# ataeta Mead on tecmcat acMca arten cenetaarad toa neOra rtra Miff toa tjuga cTto* eater ere enOtparad tertinolagte* rOengee
intpaVmanl o4 Financial As cats:
Tot rrmpary Mpetfe antortti ettate moer then mote etaatinen et Pen ttaeja meyngn prrtlt or tntt ar net go e'en « ten yel,e mnogo nyoer 'nrrpranenelre Pr me on eiyttw I'M* >aeeee To# ttmtitr «r tattlet creed leee rcutM me eeomeoen or p-eoant) ef Oetertt 1PO1. eet par wfM iLOOi e-o ra e-peeme at aatei.11 1 CAOl CtaneOcr of Ftteiay rt aeftvit epan bam trifftOrng trero aoetyse rt peat Of otaoty ratee meteoe an tttPtePtn an tenearneeAng ntentatao reiaetp m not any toe cowtlerpaity but rteo 'anting to the todwevy ant toa economy ee a rmote Toe prooebtty rtoeteirt 1 etnoatM tet tot anrte tte rtthe contract by eerraanp the com tone met ere tfcery 10 M reervee r otter* tcecono Toe ibcnc PO o raacicao to 12 monyi pd beoeo on eo Ýlaeewnent rt port nimory of detect cetac in 12 ftyiM F^rber Nowpir date.*: it ctKiteMd based on *r ettrrett or me rrtue or me teccrry racovarebte as on me raponng cate *'e mpoetn* « oatert is to* amxrt octKanOng *1 ma ealarca Mteet Oeea
Oatnad Sene01 Plans
Tte tort rtra oaPoed benall plan and other port-anmoptant Vartans ere me preaenl venue rt w* obtpatote ara catermoec using artuona tcAcm An ectuanat wettatmn avtouee mettnp • to. 1 eteeMyenot rat mey niter Pn<r ara.a fiw.etnymerttt to ra AALta Toaee trUt toa natanraoeosn ot toa Mermen tale PUuve eatery tor tee tee •tenetey ratat are rtmen rate Die to me compteatae rvavad m tte vra*.aaen and t> longterm nat.ee a tteto#: baeaat ebspeion te MpOly taeartva to coengae in mete MWTCtoni AI eee^vpaont era ratteaed « ee> - rapertmg oeie
Faa VaAee Uetturotvent ot Fnameltl Inetnanenh:
Vrtan ra tte veiuet ut (nenctei aeeatt and (netKirt uhum raewdad m Uta bawxa etert cannot tie meowed baaed cm ou.-tac prlcea n bCUra manact mat tee reui to rtaatu-ee utrg vacason wenraqu** reaxtrg ma oocoumm capo fim iocfi maoai rna nwt to rasa moot* at* team «om ematveon mama* wnara yoeiete but wnara ma a -et teasea t sagrat rt (uogerrant a raqurae n tettsweg ter ttctt .uflgmerra tnctude constoetsaeos rt npua «xF a* tqvArtry nu tied* ns* ans vrtrtaty Ctenpe* m tittewt abgui met* •acton carte efiKt me rapateo ter veKa rt Pnartrai etsbvr.**ts
C Summery rt Vgntcint Accounting Pobclee Properly, PPera And Igapna
Far trantAlen to nd AS toe Cfpeny oea Macao to cerbnue aira ma canycnp .tut rt Property Pant ena Eaopove-t (PP« > recognaeo et rt t" Apr*. 201« Tenereon saw) meowed at per ra Prereue OAAP and wee then canyaig toAt et te ot fid sort rtba rat ntnPt aenelten data
Prapady pram one tqupmari ara etrtao « coat wtt accurruraad ttp'ttaio' one Kitexaiec atpoemerc tseoas Cow nWM pet-ttt pne* iaba eodwcirg traoe oiecsunl > rabalei neoeeAmtMW Ortas and lues coat or raptepng ara rampsnant pans bottoatrg costs mo otter dvecOy atatirtaCPe cost te Sergny ma start to ihe Outer and r«nd*)on necessary ter t to be capable rt osaratng r tte tte-r-e' rtexled by menaganant
Spare pan procured atong «ttr ire p*rr Arc Egupmart »r t.etackarti tevrg .a'.a of R« 0-SC Latfapmore npvtOutfy artier oreatt Ore racoentKn eretcta PPPE are eapMicad »*> t maod « ire carrying arrouvt P tccn cans T»» carry ng •mu'! of Orecre apare part* nan are repaired are dareeognjad crtren no future aconorrle Barreta are aopactad troai Par uh ar upon dapotre If Ore coat of tfre raplacad pan « ret s.aaaBa ore atwnatae coot of amiar iw pare n cared aa an notation cf ana! ore caret Pfreartatr'gpmt >« «Mc ra tan reareacmnrad
nr itorti of *P! a car.ty>aal or dapuare tn artren no futaia aconorec drerwfta are tapattad tore um vty ptok v u« rerreaij on mo owacjg'aten of an Ian of popart/ pare ana agupnam it aatamree at rre pnnarc# eataaan t*a nat erepotaf procaae* PM ore conyirg amount p ire attai ana re acapuao n staaanarr cf Pren are) Law
lalaagrefa Aaasta
mango* atarett acotnrad trepan** y are nreaaorad cn mat recognitor at coat «n» nuaf rrecogutDr ntanglttre reared are tantod M coat fata any reccurrutatres amortisation arc acomuatao atpamam oast*
Sokaare trot tang an magim part of rre rearac •a'Ontra acqoreo for rtmrrei urea are oaattc n rtrengp* aatart
nr mm at mtangtwa aaaac la Oareccgnnac or Oapoaal oc reran no future accoutre Caret* are sayretWd ffon a um a atpoaaf An/ poM J> an a- a I'j ton oarerognAcr sf IT margoa tttat ft OPaimntd at rre Kfftrenca bafreaar ra naf dnpotai prexaredi and ore carry ng i-ccrt p Ore statt ana are foeogrutac «i Ore StaOtnrert p P-crt* and .Ota
tnpalrmaP P Ungtbta ana Intanglbre lum oatrer Oren gooewd
nt Ore acre p aach itpcirttig arertod Ore Campary retreat Ore tarrying arrdurat it A n>£ ana ottai retargets ataata to Oataimna refreot* rare la any inaction Orel Oreaa aatatt rava Kftaree an irpuman: isaa r any u.e» nsepy aamt ore racwreracaa amount P ore attat * atsmatao m ere*/ is oatarrant ore seam p pa atpamnanc lota nr any; V.trere * w np posuDre to tttmata Ore rtcoresraPt arorl p in retired Up itaat Ore Company ttonanat Ore ractvaratta anWirt p Ore caa'-ganaratng an* fCOU l to «rtpi ore attat Datong* Vrtian ore carryttg amount P ar attat ty CQU axcaodt at ttcorereore amecatt rre attat a c vuearao arparao and a unman down to to raeovrerdua aareurt Tire 'ttutorg nyrerrrrenltoat lareeagrreai more Sctttrwrl P Prato and Loire
flacovreiaets mount a are Ngnar ef fair valua taaa coala It aafl and varem Ir usa re saawaarg valua m ua* Ore realmalrea Mura caan floret at drecamtad to Oren prreaaP valua uareg a pa-re* laacocnt rata rat ref act* currant nrarvst aaaaaanona of tr« tore iaw p men*/ and tna naaa tpoctlc to Ore aaaac In aanarmrmf tar ualua reta coat to aatl recant itrertrei taraactora me taMr no acctum Ifno auci trantactbnt cai Da Dantftac an app^grtaM laicaton raoOat a uto3
Vnrere an mpPrmant area tUMaoutrty rtretat Ore earning anourt P Ore a rant p COU a kcreaead la Ore redtao atrenare P at recovaratto tmaurc D.t aa rot Ore mcraaaao carrrrg amount ooat np atcaao rre (arryng mount rret would nata :«• oaeamrrea *ree no ntoamren reta drear recoqnaac tor ore attat or COU at pnp ytrert nrevareaiefaa mpamrent reta it tacoyttad « ore Strewmani P Ptok a*re treat
T/re frarea t aiamam p Gcrrrrer, mm pretantad n ion reften a mo Ore Motion* ctrrercy. Ir praaamg ore frare a ratamrere* uantacvpa n cprancret sorer oren Ýre an»fy» i*rvr« cutranry tra raraputad at ore rataa p attnanpa pravaaatg at Ore itaraa at Ore trantaellent na ore and P aaen rtywtrg partaa morrelary ram* danemratad r May ccrranciaa ara nralarad at Ore ralaa prewaaurg at oat data Son ncretay am daroarenatat aa torwgr ctarancy ara lapertad at Ore w'anji rata nfttg on ore aaw p trerreacten
Eactrerga p»a-an;aa p monalary lama ara racegrmad m ore S!*a»rert p *fo* nod .oaa m ore pared w arapn orey art#
tta malanatt. tamp an area Matt and ream ara ratuaa at reuar p coat arre nat niitrai «atua I rearerar nr atari an and aorer Mm Iretd tor uare m Ore pradutaar p torattorat pa na araar acute oatore cost f ra npttirea praount Ot atacn trey ml oa aKotpwitae ara aapacred tc da ten at a ooora civ. Cam P raw rearttn cympprertt ard tlpraa and threat« datannrred on a hot r toil tut ;F*O)nreto0d
Ofon-anprogrett and flnttrea ywn art itust at Kmai p coa era rat atayatta valua Coat Utmost Oaact wansrars am irecur red a praporom p rrerutaccxawg cwreoaaat oattd on noma oppatng: a parr,
Coodt I'Ctdt matartare outatmre tmet loorermp 7>ota tcDaaquamy -aco.sratire Vom ta* ac/ronoaai ladourcoit pvdottrer retmto tvaoreaoa meunad m Grtngng ore Owaatpat to ores patari lecator arc ccndbor
Am remzadta vatua it tna a v marred taung pnea m ore wdatary coma p Duanaat rett aanmatao c erect Pc on piston ana atorretad team nacaiamy to mat a ore tare
Tha mnrl of any irladcwn P araartonaa to Skv ard at atrmnrel kitast P miartotoa aia lacogrtcref aa anparare n ore Stretamanl p licit And .urn Mi Ore psiKxt In reno taeti weto-doren cr tow c«irt tire aroert p any rerartai p ore rnitareoan ct cvanlsvret anarg own neraaaa m ore NHV a recDgnuaa at t tadutoc* own ore rwt P irvrdorret lacopnait at p aooanaa r ore pared m after ravattal ocean
Fa* >*>-* » m# ski Ml noud M nunM ewr hm or mis to tranaMr a taferry m ar era**) aranaacnen Demean -e-tat panccent* at tb* itaatcramant Sana rtgaatw at >nim mar |y«* a Awfy (Mavaaa or aadnakad uawg awaw axw mmaa a tMnamg ma t*< •aka 3* an ***** or a taeat) ma Company t*«a* rag autiA ma foratiaraac* aa nut ara feet) a naftai nmaina mm ia*a row Ma itoaaawm ra> >«U fo> naaeuemant a*4 i or detoaura ptppaaaa m rata rMK« 9uww« a aaMr-xrax a m* Mao amp Hr iwaanaaa «i ma atop* a# MW! rT and M Norneky a( mm magona' ma tranaacusn pne* ta m* boat artoenc* of M>
to* tan <aau* a) an inn ar a namtty a namnii b*mg ma ataumpaent mat mar»*t peracvarx* ae*« uaa wbon pricing ma run at Meat) atawmng mar. manat panciparta act r man ttawa Baa! irtaraat
A tan value rreeaiMmani at a norvbreneei aaaat taMa Me account a manat penorpani a aeaffy u> ynaw acenemc eanam* b> uamg ma aaaal n m tugboat ans beat *aa er ay ofng a te aromer manat paracpant mat aous uaa ma aaaatat <a ngnant ana beat uaa
Tb* Company uaa* vaMaaon wmtun meaa ara apprapnaa* m ma dreuttaiancei ana tor xiMcb aoUcar! oata aa aualaei* to maaau-a tan vaAa ttaameno ma uaa of raMvant eeaervabM mpt/H and nnmmg ma uaa of j>oMn.an input*
Al bran: at inn ana ananclm lM*»ea tor amen Mr valve i mewurad or aactoaad n m* FlnancM Slanamana ara engorged a Ýman ma Mr rabi Nmartby deacrMad attoaewa bea#donm*iowetti*u*iinputmale*gr*bc*nfiath»Mrvaiu*i*eetmm*ntetaainoie Lai* I — fiutiM iiraMMai maniac pntat ai acme Market* Mr denote aaaat* w aaoaaiai
L*»a 2 — vacate* tachnew** Mr rvixeb ma aaaat ma nput mat la igoMar to m* Can varu* iteami-anara a mracSy ar manaety obM-vaeta b*»e 1 — Vekietor tacnr»p*aa far wPteh m* mm! mm nput mac a tgoMaX te ma Can vacua maaaurarerx a vnceaarvaeCa
Plnanalal aaaata ana (nano* Ntataa mat ma tetopricad at Mr vatua an a retiming baaM ma Company oetanrmee wt-etret ta-etar* iiav* eccunaa tetaayr «.*i ar ma ruarareny by ra-a aaa c ang cittgoocnao at ma ana at aacn tapering penod
Financial Inatrumants
A nrancMi manunart a any rootraci mat gnaa naa tea brant at mr at ana enwy ana a ananoai Moot; or aguty naebmant or anotnar anaty Tna Company racegnoaa* Kr^ncMi m>* n n oowxs shoot orly <^or tho ontty oocomoo psrty to 9^ ctrtroCus p^mori e# th# ihOWvmort
A tnenev* aaaat imar aka irekntet any mn mar a inr er contractual obagalrsn tn racatva fan or arum** tnanriat aaam rv to aaetiano* Vxrra aaaar or tnanrla aaaaty una*f coneeen mar ara cora*r*any Cavainabia ta ma Company
Financial Ptaata of ma Compary comer** trad* racarrasta cam ana cam agtivtAanM Bar* Batmen* cm*- r,**yn*nt» lean* ta amptoyaaa otfer* ana aacbtlti oapoaiti
Ma*< racognttlan and maaaurement
Aa Vane el **«**« arraesl *aaa racarvabi* ara racegnrae rnuaPy at Mr vatu* eXu* m in* caw of brant al a*cat* net raeeraad at tar mn mreugp pro* or lea* nanaacben ceata mat a-* acrMvtaeka la re aeguaraon *r m* brarc-ai aaaar T»en**e*on coxa* o* bnanciai aaaata camaa at Ian van* tnravgn eredt or loa* a-a ebargad r> m* St*»~*nt ar PreM And uoa* .Vera tranaactan pne* • net ar* "Mlv* of Mr >au* one Mr ikbi t* oaaamvnaa uang a .eAeteo named mat .»•» eel* tram oCran'rat** maniac me laftaratKa Dame an trareacaon pne* ana Mtr »ama la raccgnxsa tn me Sunanere at Pra*l Are Lee* ano r otter caae* t*r**a era Ma ar me bnencial •nawnarc uamg aiMctrr* inaatait
Tna Company *mum ma ¥*da rararvetxe* at mMr tranuytten prtra d me Vaea racarvann* de net cor Ian a agrxbranl tnanring renpereni
Far pirpoae* of aiieaaeuml m*aa*r*mant ananctai aaaat* ar* ciaaaifee m mra* caeagenea r nance I aaaat* maeaurae at amereeae coat rmenp«i aaaat* at tar «*a* sueugn oa FnenbMi mri at M .pm mrougn pt*l ar baa
FMen*!al aaaaa* miinrtt at amortlaad aaaa
Fmanciai aaaata ar* maaaureO *r a»*onaae coat F m* Manat aaaat e beta rrtnn a botnet* model ano** oMtcbr* • to n«M bnencel aaa tea n oroar to ce*ect contractual earn boa* am m* contractiei tarma of tn* rv-encei attat gve naa er arecifeo nanat ta caan boet me) a-a aoM<> paymaMt at pnrope ana Mareal on m* prVxipe aaout aixurdrg Tna*# tnanciaie mr* ara amernaaa bang ma ikau.i ntaraal rata fatTi earned eta rrajanienl A“orits*d coal la calculated by learg Mo accetnc any eaceurx or pranxum on aceutaeer and Ma* or coat* mot ar* an Magral perl ot me OM The tM ameraeaeon a rrcluOad r fnanca rcetre r m* bMtemant at Pratt Ana Lea* Tn* wnaea erlang tan anpeinreni ar* vccgnMC n me SlatarreM at Prate And Lot*
Financial aaaats at tae vate* ttvougp OCII FVTOCI
Ftnancial aaaat* are maeauree at M* me Vnugm ate tunpienanttve mcone it me bneniiai a*am • hale eerxn a Duameae modal xtiua* utyacUv* e auerveu by bom ceaacDng conypciLai caan newt ano aarang rmenciai nan and me core actual larm* ot me bnanuai a***! g>r* naa on apecnea 3*!*a to caan nee* mat are tear, paytrerb* et pmcpal and rlaratt on m* pmcpal ameurR outatenang kfl .ratal nacogfXbon an vravocabl* aeceor I* mad* ion an matnanartPvtnalrume,« ba**i to oaaignana I*r<a*anarl» n aoxdy naObnent* omar man nett tor traong purpoae M FVTOCI Far vatu* changae ar* racognuad r m* ornar comprananalva re one rOCf > Hcmauar tn* Company racogrma rx*r#*l ncama mceirearr ie«*a« and mnm end Magn arc hang# gam ar AM M ma Stnaan et Predr Ana Lea* On **f*co|re*r *f m* tnancial aaaat amar man a*j|) matnmart* aaignaraad at P/TOO cvmvtaora gam ar laa* pravtavaly racagnaad m OCI a racaaetiad ta m* etataatantaf Meat And Lee*
FMianriat a*«*M at fa* vatu* tnugfi prnltt or let* I'FVTPL'I
Any tnancial aaaat mat do** not meat m* creana Mr c etarfoaten at at arroftme coal or a* bnancai aaaal at M* vaua mrougn amar ccrrpnixrve neon* a ciaaaAad a* tnanciti auata at M* out mrougn prof* ar oat Fgrmer. bnantei uin at la* vak-a tnrobgn pram, or cat aao metud* tnarcia turn rata tor maorng and tnanoidi aaaata a**<gnal*s upon rdei racagnocn at ta* vatu* mrougn pretfe or let* Fnanetal aaaat* ara eMaattad at natd Mr fradng -f trey ara aeourad Mr m* purpea* et taking er ramnthaamg m m* near Mrm Financial mmv at Mr vetva mrougn pra*t *r leak ara ta* rxnrad at each raeortmg aat* nrm at ma changat racegnead m ma tlaMrrxrt of Pratt Ana Loot
Th# conpary daracognaa* a tnancia nut anty aman m* conraotra ngeet to ma caan floe* mem ma aaaat aiprra er wpan t tranttara tn* bnanciai aaaat and aubacaready at me r*A» and r*es>da of ownarafip of me aaaar » anotnar aeoty if m* Company reaper manattn nor rataata aubaianbaty ad tn* nak* one taearda of eenaranrp and (trxauat to conrer m* tnancel aaaar me Company raregnaa* da raaamad imaraat m tn* aaaat are a* ataec.akad aabaay tar amount* * may Ham n pay
Impair—>• rrt of financial aiMti
Tne Company ataui mpasmonl eased en e-pectec credt cm > ICl'i meM o- the Www) frarca Mi*ti met era neaeired at a-wtaad coat ana Pawsrid man <ano«i a PVTOCI
ECL W msaauree mtpegh • lew eoovsance en • Meowing baa* -
Tha f 2 to*i especeed ca« loaaaa |espoc-od croon loaaaa that rats* asm mote oefaj* aiam on Ka tnanciaf watnmanta (hat an ponOa wtmsn 12 norma arm ina tapering daaa;<
M Ma ame aspersed :re<* ruses lecpeceto ere* Osset met taauf Dam as posse-e oeftiAt everts o«a» me -fa o» men: mi wtarusstotti
The Company fespaa wpaw approach fgr racograOpn of mpermant an roa -ecer-edas or contract assets tastorfl Vom opr—at busrasa transactors Tha apeftcaoen or serge Sea approach ooaa net rogue* the company to ttacs cnangw m craoa tna tsoMOstc K tocognsaw aspwmpra tow papManes eased an iresere secs at aach tegerv-j oast tarn tha aata of roa tacogr toon
rpr tpcogrtacr- of nspamcore tew on otra- fnandas assets n Company aosarmevia share ran -aa Dean a apsatanl ncraaaa at ma craoc nas ernes naa -ecogr oer * ciaot rtas has ncraasaa asgnflearoy lama eCL IS ptpesaea not assessing tnoiaaw at tract naa ate satpsamem ess me company assesses Ota ersoat nsa cnaractansoes on tntlriansnl-Py-mairwnpni oasis
ICC a Pip oMtrenc# basappn aa cenPaOuat cash Soars that ate sue » me Company at atooantt wfr ms cons pci ana a* me cash toe* mat tna enoty aipectt ip sc ama (t a as cash womfsas i swcoumsc at ms ongmsr tin
snpasmani lew steasnea fat ‘Sana tocognaao Sumj ma period la faeognuad w aapanaarmcoarp ai ma Staaamant of Ptplt Ana Lew t» Pmanual Liabilities
Tna company a fmontai aacsaow nouaa para ana Mmeamgs nciujrg Dam oeamft saaa payable accrued aspansw ana omaf peytesta an Initial recognition and maastmafsianl
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Pinancstl Liabilities ciasstfiad w Pa* vita through profit Ana Mas (FVTFL)
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P mew Ml assets ane Anawiaf Sshlss ara efWat and tha net ameup a rapavlad m the badvi sheet * (hate a a nsnaady aw>oiraaMs tsgsl hghl In aftsat ma •errvjnaan anosnis a-o mate a an msentpn to same on e net be»e to reassa ma assess ane saoit tna laeaaas sav-vdanaous/y
Share capital
Oranery anprw at* camhao at aqutty
Tha Ca«rp*h) racagnaw a twty te nM tear maupuuani to apoOy «a»aati whan ma a sad Ai- a mnum ann ma 0 mini' a na itngar as ma oattoboo at ma Company Aa par ma co^arata tans m mats a MiSutet a asAhewan «aan * « apprpwo by ma thtrthsMtrt A tanaapenmag amsum .a ipcagmaan dree a; m emav aortty along arm any Ms tnsrpon
Looses
Tha oasarTvardijcn of anamar an anarpament a iot content a lease a bases on ma aUMiance ef ma arrangsman! m Pa rcapton ef ma Mata Tha Ýnanoamans a lor cenusnai a lease f LlSsvp-l ef ma anangassanr a aapannanl an ma use or a specs* sit* nr assent ano the snsnymsw conveys a ngniM cwma asset cr as sens auan if mat ognt a net eeptsa, speUSee n a» snangement
pman's Masse mat Iranelar eirsaranSady SO me isste and bans** modantai In oamarahm of ma eased ram |l a O0P> ara garsaaiy rapKaaran al tha mntpMm nT tha Mata al the tar .Okie of me Mated prapady cr. t leaser at tha preeent issue at mvasnsn 'ease psf-e'ts Lease payments sre appotlsened Batmeah Vience c-siyst and a toducaor r seaae Isaaty so as is ochlasp a constant -ala of nta-ast en ma an—ring peSanca 0* ma kawaty Pmanca charges are tacogncaO n tnarca costs is mp vat ament ef Pro* an low
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