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INTEGRATED REPORT 2016

Adoption of new or revised standards and interpretations

The following new standards, amendments to standards and interpretations became effective for the Group from 1 January 2016:

New or amended standard or interpretation:

  • IAS 1 (Amended) “Disclosure Initiative”
  • IAS 16 (Amended) IAS 38 (Amended) “Clarification of Acceptable Methods of Depreciation and Amortisation
  • IAS 27 (Amended) “Equity Method in Separate Financial Statements”
  • IFRS 10 (Amended), IFRS 12 (Amended) and IAS 28 (Amended) “Investment Entities: Applying the Consolidation Exception”
  • IFRS 11 (Amended) “Accounting for Acquisitions of Interests in Joint Operations”
  • IFRS 14 “Regulatory Deferral Accounts”
  • Annual improvements to IFRSs 2012-2014 Cycle.

The application of these amendments has had no impact on the disclosures or the amounts recognised in the Group's consolidated financial statements.

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