   .    [     ]   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           . ‘   ’        ‘                ’   ‘ ’. ‘                ’             . ‘ ’         . ‘ ’                    ‘   ’.