   .    [     ]   ias (i)    ias          (a)( );  ias          (a)(i);     compre hensive    (h);  2a  ias                (f);        –       ias  89a(a);   ias (e);     ias ; ias (a);   (a)   ias ; ias (b);    ias (c);  art  ( )( )    b67(d);  art  ( )( )  ias ,118;   (a)   ias (n-o)   ias (n); ias   ias (o); ias ;  art  ( )( )    ias (j);   ias (a), ig               (e) ( );  ba.       (a);  ba. (a)  ba7(b)     //33         -       (e)(i);      //33         -       (g);      //33         -     –       ias  89a(b),  ias ; ias (l)   obliga tions ias ; ias (d);    ias ; ias (d);    ias  ias ,  c.              (c),(d), ,  b2. 91243  ias  ias (n-o)  ias (n); ias  ias (o); ias ;  art  ( )( )   ias  ie 33; ifric  ias (p);   ias (b);ig  ias (r),  art    ias (e)     ias (e);  art  ( )(124)       -   ias - art  ( )( )    ias  82a(a)  ias - ias -87    ias , ig6; ias (c)   ig     ias  ig6; ias    ias (d);  b5.;    ias (e);   24c;            [ ]   ;.(b);    .           [ ] ias (e);  ;.(a);   ias (f);       ias  82a(a) ( )           [  ]  .(a); ifrs7.24b(b)( )( );   24c(b)(i)( ),.24e(a);   ias (b); ias ,  -        [  ] ias (e);   24b(b)( )( );   24c(b)(i);.24e;   (b);    ias (da);  2a; ;      [    ] ias (g)(h);  e (b)(c);    ig     ias  ig6; ias   art  ( )(123)    d5-d8;   ias ; ias (e)      ias ;    ias (a)( ); ias - 34, ag  ag    ias  81b (b)( )  ias     [ -  ] ias (q)    art  ( )( )   ias (c), ig  ias  ig6   .    [     ]        -  art  . ( ) ias (i)   art  ( );       art  ( )(a), ( ); ias          //33   .  - ias  26         -33;     ;         //33   .  -             -         (a)( );  ias    art  ( )(a), ( )   (a)(i);  ias ; //33   .  -            (h);  2a  ias    art  ( )     //33   .  - art  ( )(a), ( )(b);    art  ( )(a), ( )     //33   .  -             -  art  ( )(a), ( )(b);        (f);     a   art  ac    ( )(i)   ( );  part1.      //33   .  - art 37;     ( );       //33   .  -        –    art  ( )(a), ( ), ( ); ias ;       art  ( ), ( ); ias  89a (a) ias  89a(a);   art  . ( )- ( );   art  ( );    ias (e);          - art  . ( )    ias ; ias (a);   (a)   ias ; ias (b);    art  . ( );  art  ( )( ) ias (c);  art  ( )( )   art  . ( );  art  ( )( )   b67(d);  art  ( )( )   art  . ( ) ias ,118;   (a)   ias (n-o)   ias (n); ias   art  ( )(f);  art  ( )( ) ias (o); ias ;  art  ( )( )    ias (j);    art  ias (a), ig            -     (e) ( );  ba.       (a);  ba. (a)       - ba7(b)     //33         -  art  ( )(a),( ),( )      //33         -  art  ( )(a), ( ); ias   (e)(i);      //33   .   //33         -     -  art  ( ), ( ); ias   (g);      //33   .   //33         -34    -            -  a    art  ( )     //33         -     –    art  ( )(a), ( ), ( )(a);       art  ( ), ( );   ias  89a(b) ias  89a(b),   art  liabil ities( ) ias ; ias (l)         [      ]  art ;  art  (112);    ias ; ias (d);    ias ; ias (d);    ias  ias ,  c.           ( )(c ),    ( ),   ( ),  33   (c),(d), ,  b2.          -     ( )(c ),  ias  ias (n-o)  ias (n); ias  art  ( )(f);  art  ( )( ) ias (o); ias ;  art  ( )( )   ias  ie 33; ifric  sified  ias (p);    ias (b);ig  art  liabil ities( ),  art  ias (r),  art    art  liabil ities( ) ias (e)     art  liabil ities( );     art  liabil ities( );  art  ( )(124) ias (e);  art  ( )(124)       -     -    art  ( );   ias - art  ( )( )  art  ( )( )    ias  82a(a)  ias - ias -87    ias , ig6; ias (c)   sified  ig     ias  ig6; ias    compre hensive  ias (d);  b5.;    ias (e);   24c;            [ ]   ;.(b);            [ ] ias (e);  ;.(a);ann ex v.  ias (f);       ias  82a(a) ( )               [  ]   art  ( )(a), ( )( )  .(a); ifrs7.24b(b)( )( );   24c(b)(i)( ),.24e(a);    art  ( ) ias (b); ias ,  -        [  ]   art  ( )(a), ( )( ) ias (e);   24b(b)( )( );   24c(b)(i);.24e;   (b);    ias (da);  2a; ;      [    ] ias (g)(h);    24e (b)(c);    sified  ig     ias  ig6; ias   art  liabil ities( );  art  ( )(123)  art  ( )(123)    art  liabil ities( )  d5-d8;   art  ( )    art  ( )    art  ( )  art  ( )   art  ( )(a)       art  ( )(a), ( )(b)    art  ( )(a), ( )(a);   (a)   art  ( )(a), ( )(a)    art  ( )(a),  ( )   art  liabil ities( )-( ) ias ; ias (e)       [      ]  art ;  art  (112);    art  ( )(a); art  ias ;     art  ( )(c).       d( )( );  art     ( );   ias (a)( ); ias -34, ag  ag    art  liabil ities( ) ias  81b (b)( )  26(2b) ias     [ -  ]   art  ( ) ias (q)    art  ( )( )  art  ( )( )   ias (c), ig  art  ias  ig6   .    ()  . ‘    ’     . ‘    ’     ‘    ’     . ‘   ’     ‘    ’    en l 97/ .  . ‘       ’       .              ‘   ’.       .              ‘   ’     . ‘      ’       ()  .            ‘  –  ’           ‘      ’                     ‘  –  ’.  .    ‘       ’    .    ‘     ’    deficits  ias.           (ias (a)),    (ias (a))      (ias (a))     ‘   ’.  .    ‘    ’    .        ‘     ’           ‘    ’       . ‘    ’           .              ‘   ’. l 97/  . ‘       ’      .     ‘     ’           ‘ ’      ‘   ’       ()  ias  .  .      , ‘    ’                  -       ‘    ’    ‘   ’      . ‘      ’         (  a        )           (         ).  . ‘    ’        ‘ ’   ‘      ’.  . ‘   ’         -      (  ).  . ‘          ’             . ‘             ’            ‘           ( )’         ‘           ( )’ (     ).  . ‘           ’     en l 97/ .  . ‘          (  )’   trans lation              . ‘      (  )’      a     -   26. ‘          ’                   . ‘  (    )’          : (a)    a   (  ); (b)   a              ; (c)  a              (   ).  .  , ‘  ’    ias           . ‘   ’        ‘                ’   ‘ ’. ‘                ’             . ‘ ’         . ‘ ’                    ‘   ’.
   ias ;         (a)(i), b5(e);   34      (a)(i), b5(e),    (a)(i), b5(e)       (b);   - 2a    (b);     -   b6.;          (   ) ias ;     (     )   (a)(i), b5(e);   34 (    )   (a)(i), b5(e) (    )   (b);   (  -  ,  ) ias ;    (   )    (     )    .        (     ) ifric          (a)(i), b5(e);         (a)(i), b5(e), 1a;          (a)( );  2a;  1a;     .      (c)   (      )   (c)   12a;   -     (a)(v);    (a)(v);   .          (a)(i);     manda torily       (a)(i);    .   .          (a)(i);      .          [  .  ],  ias , 52 (a)    ias ;        -316   (    )    -316      (  ) ( ) ias ; ias , ig     (    )   (         )    48i ( ) ias ,   (     ) ias ; ias (e)(vii) (  ) ias ; ias (d)( ) (   ) ias ; ias (e)( )      35j    35j (  .     ) ias , 84; ias (b)(f)(g) 91243 (         )    48i (    )   (c),(d), b2. ;     (   ) (  .            )   (a)( );       (      )    (   )    (  .            ) ias -    (  .      ) ias (a)(b)   (     ) ias (e)(v- ) (  ) ias (d)(v) ( )   b67(d)(v); ias (   ) ias (e)( )(v) ( ) ias (a)(b)       b64(n)(i)     discon tinued     oper ations ias , ig  a (         ) ias (d); ias   oper ations ias  ig  ias (ea) ;   (a), a;    .       (b)(i) (     )   (b)( ),( )   ias  81a(a)     [ -  ] ias  81b (b)(i)    ias  81b (b)( )   art  . ( );   ias ;         (a)(i), b5(e);   34      (a)(i), b5(e),    (a)(i), b5(e)       (b);   - 2a    (b);     -   b6.;           (   )  art  . ( );   ias ;     (     )   (a)(i), b5(e);   34 (    )   (a)(i), b5(e) (    )   (b);   (  -  ,  ) ias ;    (   )    .        (     )     (     ) ifric    art  . ( );          (a)(i), b5(e);         (a)(i), b5(e), 1a;          (a)( );  2a;  1a;      art  . ( )   (c)   (      )  art  . ( )   (c)   art  . ( )    12a;   -     (a)(v);    (a)(v);   art  . ( )   (a)(i);      art  . ( )   .           (a)(i);    .          (a)(i);      art  . ( )   art  ( )(a), ( ), ( )         [  .  ],  art  ias , 52 (a)   art  . ( )-( );     ias ;    art  . ( );    -316    -316   (    )  art  . ( );    -316    -316      (  )  art  . ( ) ( )  art  . ( )(a) ias ; ias , ig     (    )  art  . ( )(b);   (         )    48i    48i ( ) ias ,          (     )  art  . ( ) ias ; ias (e)(vii) (  )  art  . ( ) ias ; ias (d)( ) ( )  art  . ( ) (   )  art  . ( ) ias ; ias (e)( )     35j    35j (  .     ) ias , 84; ias (b)(f)(g)      (         )    48i    48i (    )  art  . ( )-( )   (c),(d), b2. ;     (   ) (  .         )  art (  .            )  art  -37,       (a)( );       (      )    (   )    (  .            )  art  . ( )-( ) ias -    (  .      ) ias (a)(b)         (     )  art  . ( ) ias (e)(v- ) (  )  art  . ( ) ias (d)(v) ( )  art  . ( )   b67(d)(v); ias (   )  art  . ( ) ias (e)( )(v) ( ) ias (a)(b)    art  ( )(f)   b64(n)(i)    art  . ( )-( )    oper ations    ias , ig  a (         )  art  . ( ) ias (d); ias   art  . ( ) ias  ig  art  . ( )    art  . ( ) (   extra    )  art  . ( )   discon tinued  ias (ea) ;   (a), a;    .       (b)(i)            (   discon tinued  )   (b)( ),( )   art  . ( ) ias  81a(a)     [ -   ] ias  81b (b)(i)    ias  81b (b)( )   .      ( )        ‘ ’              ‘ ’   ‘  ’ (‘  ’)          (‘dirty  ’).   dirty          ‘ ’. l 97/           ,    : (a) ‘ ’; (b) ‘  ’; (c) ‘  ’; (d) ‘                ’; (e) ‘      ’; (f) ‘  .            ’. 33. ‘ .   ’   ‘   .      ’              ‘ ’      34.      , ‘ .   ’   ‘   .      ’    -     a         (  ).  . ‘   –  ,  ’   ‘   .   –  ,  ’              ‘ ’   a            (  a  )      a    generates   ( ),      ( )   a   ( )   . ‘  –    ’   like     37.     a      ‘    ’.    a        . ‘    –    ’   like    a     a      ‘     ’.    a     en l 97/ .              ‘  ’       dirty                     . ‘  .       ’    remeasurement     a      dirty      . ‘              ’       recognising   creates  enlarges      (  ).     dirty      . ‘  .               ’    a   choses         (  (b)).  a    a   a                   : (a)  a               (  ),            ‘  .       ’   ‘  .        ’,    ; (b)  a               (  ),          ‘  .       ’   ‘  .        ’,  l 97/  . ‘  .    ’      a       a     a        ‘    ’  impacted       . ‘  .    ’            . ‘          ’     48i. ‘         ’     a      ‘  .     ’,   a    . ‘   .   ’      renegotiated        (    ).                    ‘  .            ’.  . ‘  .        ’       ‘    ’                     ‘  .       ’.         .  .  , ‘  .            ’    a  -  a                 (  ). 52.     ‘  .              ’        en l 97/ .  . ‘  .            ’         –   72, 74    (b)    -     a                  ‘   .             ’.  ias ,            ‘(  .            )’.   55  56of  55. ‘        ’   56.                     ‘  .       ’                    ‘  .             ’,                   ‘  .             ’.
   ias , ig6  ias , ig6       ias  82a(a)(i)  ias , ig6; ias -  ias ; ias -86    ias , ig6; ias (c)     ias  ig6; ias    ias (d)    24c;            [ ]   ;.(b);            [ ]   ;.(a);    ias (f)       ias (b);       ias  82a(a)( )           [  ]   (a);   24c(b)(i)( ),.24e(a);    58        ias  ig6;  (a);   24c(b)(i);.24e(a);    ias , 92-95; ias - ias , ig6; ias (b)     ias ,  -  ias , 92-95; ias -        [  ] ias , ig6; ias (a)-96   (b);   24c(b)(i);.24e(a);     ias (e),ig6;   (a)(b)(d);   24c(b)(i),. 24e(a)   ias , 92-95, ig6;   (d)( )( );  24c(b)( ),.24e(a)    ias  ig6;  (d)(i)      [    ] ias (g)(h);   24e(b)(c);     ias (g)(h);   24e (b)(c)   ias (g)(h);   24e(b)(c);     ias (da), ig  ias  ig6;    -63         (a)( ); ias  ig6;   ias , ias -95, ias  ig6;   ig   ;   -    ias , 92-95;  ig     ias  ig6; ias       ias (b), ig6;     ias , 81a(a), ig6     [ ] ias (b)(i), ig6    ias (b)( ), ig6   ias , ig6  ias , ig6       ias  82a(a)(i)  ias , ig6; ias - ias ; ias -86    ias , ig6; ias (c)     ias  ig6; ias    ias (d)    24c;            [ ]   ;.(b);            [ ]   ;.(a);    ias (f)       ias (b);       ias  82a(a)( )           [  ]   (a);   24c(b)(i)( ),.24e(a);     ias  ig6;  (a);   24c(b)(i);.24e(a);    58     ias , 92-95; ias - ias , ig6; ias (b)     ias ,  -  ias , 92-95; ias -        [  ] ias , ig6; ias (a)-96   (b);   24c(b)(i);.24e(a);     ias (e),ig6;   (a)(b)(d);   24c(b)(i),. 24e(a)   ias , 92-95, ig6;   (d)( )( );  24c(b)( ),.24e(a)    ias  ig6;  (d)(i)      [    ] ias (g)(h);   24e (b)(c);     ias (g)(h);   24e (b)(c)   ias (g)(h);   24e(b)(c);    ias (da), ig  ias  ig6;    -63          (a)( ); ias  ig6;   ias , ias -95, ias  ig6;   ig   ;   -    ias , 92-95;  ig     ias  ig6; ias       ias (b), ig6;     ias , 81a(a), ig6     [ ] ias (b)(i), ig6    ias (b)( ), ig6   .      ( ) 57. ‘  .           ’             ‘           ( )’          ‘           ( )’. 58. ‘          (  )’      59.        ‘    ’    l 97/  . ‘  (    )’      a    : (a)     ; (b)     ; (c)    61.         ‘    ’   a  -  a      . ‘      ’                  ‘(  .            )’    ‘    (  .  ),  ’   . ‘    ’     63.  a                (  ),            ‘      ’. 64.  a               (  )          (  ),     ‘    ’    ‘   ’,           , ‘   ’      66.   ‘        ’   ‘         .  ’ (ias (b), ig6)     .