   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)     .