This table does not include the effective dates of minor consequential amendments that are the result of new or revised IFRSs or IASs. New/Revised International Financial Reporting Standards Issued Effective Date IFRS 1 First-time Adoption of International Financial Reporting Standards Original issue 2003 First IFRS financial statements for a period beginning on or after 1 January 2004 IFRS 1 First-time Adoption of International Financial Reporting Standards — Amendment relating to IFRS 6 Revised 2005 Annual periods beginning on or after 1 January 2006 IFRS 1 First-time Adoption of International Financial Reporting Standards — Amendment relating to cost of an investment on first-time adoption Revised May 2008 Annual periods beginning on or after 1 January 2009 IFRS 1 First-time Adoption of International Financial Reporting Standards — Revised and restructured Revised November 2008 Annual periods beginning on or after 1 July 2009 IFRS 1 First-time Adoption of International Financial Reporting Standards — Amendments relating to oil and gas assets and determining whether an arrangement contains a lease Revised July 2009 Annual periods beginning on or after 1 January 2010 IFRS 1 First-time Adoption of International Financial Reporting Standards — Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Revised January 2010 Annual periods beginning on or after 1 July 2010   IFRS 2 Share-based Payment Original issue 2004 Annual periods beginning on or after 1 January 2005 IFRS 2 Share-based Payment — Amendment relating to vesting conditions and cancellations Revised 2008 Annual periods beginning on or after 1 January 2009 IFRS 2 Share-based Payment — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 July 2009 IFRS 2 Share-based Payment — Amendments relating to group cash-settled share-based payment transactions June 2009 Annual periods beginning on or after 1 January 2010   IFRS 3 Business Combinations Original issue 2004 Business combinations after 31 March 2004 IFRS 3 Business Combinations — Comprehensive revision on applying the acquisition method Revised 2008 Annual periods beginning on or after 1 July 2009   IFRS 4 Insurance Contracts Original issue 2004 Annual periods beginning on or after 1 January 2005 IFRS 4 Insurance Contracts — Amendment for financial guarantee contracts Revised 2005 Annual periods beginning on or after 1 January 2006.   IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Original issue 2004 Annual periods beginning on or after 1 January 2005 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations — Amendments resulting from May 2008 Annual Improvements to IFRSs Revised May 2008 Annual periods beginning on or after 1 July 2009 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 January 2010   IFRS 6 Exploration for and Evaluation of Mineral Assets Original issue 2004 Annual periods beginning on or after 1 January 2006   IFRS 7 Financial Instruments: Disclosures Original issue 2005 Annual periods beginning on or after 1 January 2007   IFRS 7 Financial Instruments: Disclosures — Amendments enhancing disclosures about fair value and liquidity risk Revised March 2009 Annual periods beginning on or after 1 January 2009   IFRS 8 Operating Segments Original issue 2006 Annual periods beginning on or after 1 January 2009 IFRS 8 Operating Segments — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 January 2010   IFRS 9 Financial Instruments — Classification and Measurement November 2009 Annual periods beginning on or after 1 January 2013   IFRS for SMEs International Financial Reporting Standard for Small and Medium-sized Entities Original issue 2009 Effective immediately on issue Revised International Accounting Standards Revised Effective Date IAS 1 Presentation of Financial Statements 2003 Annual periods beginning on or after 1 January 2005 IAS 1 Presentation of Financial Statements — Amendment to add disclosures about an entity's capital 2005 Annual periods beginning on or after 1 January 2007 IAS 1 Presentation of Financial Statements — Comprehensive revision including requiring a statement of comprehensive income 2007 Annual periods beginning on or after 1 January 2009 IAS 1 Presentation of Financial Statements — Amendments relating to disclosure of puttable instruments and obligations arising on liquidation 2008 Annual periods beginning on or after 1 January 2009 IAS 1 Presentation of Financial Statements — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009 IAS 1 Presentation of Financial Statements — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 January 2010   IAS 2 Inventories 2003 Annual periods beginning on or after 1 January 2005   IAS 7 Statement of Cash Flows — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 January 2010   IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 2003 Annual periods beginning on or after 1 January 2005   IAS 10 Events after the Reporting Period 2003 Annual periods beginning on or after 1 January 2005   IAS 15 Information Reflecting the Effects of Changing Prices 2003 Withdrawn effective 1 January 2005   IAS 16 Property, Plant and Equipment 2003 Annual periods beginning on or after 1 January 2005 IAS 16 Property, Plant and Equipment — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 17 Leases 2003 Annual periods beginning on or after 1 January 2005 IAS 17 Leases — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 January 2010   IAS 19 Employee Benefits — Amendment adding an option to recognise actuarial gains and losses in full, outside profit or loss, in a statement of changes in equity. 2004 Annual periods beginning on or after 1 January 2006 IAS 19 Employee Benefits — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 20 Governmenet Grants and Disclosure of Government Assistance — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 21 The Effects of Changes in Foreign Exchange Rates 2003 Annual periods beginning on or after 1 January 2005 IAS 21 The Effects of Changes in Foreign Exchange Rates — Minor amendment November 2005 Annual periods beginning on or after 1 January 2005   IAS 23 Borrowing Costs — Comprehensive revision to prohibit immediate expensing 2007 Borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009 IAS 23 Borrowing Costs — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 24 Related Party Disclosures 2003 Annual periods beginning on or after 1 January 2005 IAS 24 Related Party Disclosures — Revised definition of related parties November 2009 Annual periods beginning on or after 1 January 2011   IAS 27 Consolidated and Separate Financial Statements 2003 Annual periods beginning on or after 1 January 2005 IAS 27 Consolidated and Separate Financial Statements — Consequential amendments arising from amendments to IFRS 3 2008 Annual periods beginning on or after 1 July 2009 IAS 27 Consolidated and Separate Financial Statements — Amendment relating to cost of an investment on first-time adoption Revised 2008 Annual periods beginning on or after 1 January 2009 IAS 27 Consolidated and Separate Financial Statements — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 28 Investments in Associates 2003 Annual periods beginning on or after 1 January 2005 IAS 28 Investments in Associates — Consequential amendments arising from amendments to IFRS 3 2008 Annual periods beginning on or after 1 July 2009 IAS 28 Investments in Associates — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 29 Financial Reporting in Hyperinflationary Economies — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 31 Interests in Joint Ventures 2003 Annual periods beginning on or after 1 January 2005 IAS 31 Interests in Joint Ventures — Consequential amendments arising from amendments to IFRS 3 2008 Annual periods beginning on or after 1 July 2009 IAS 31 Interests in Joint Ventures — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 32 Financial Instruments: Presentation 2003 Annual periods beginning on or after 1 January 2005 IAS 32 Financial Instruments: Presentation — Disclosure requirements replaced by IFRS 7 2005 Annual periods beginning on or after 1 January 2007 IAS 32 Financial Instruments: Presentation — Amendments relating to puttable instruments and obligations arising on liquidation 2008 Annual periods beginning on or after 1 January 2009 IAS 32 Financial Instruments: Presentation — Amendments relating to classification of rights issues 2009 Annual periods beginning on or after 1 February 2010   IAS 33 Earnings per Share 2003 Annual periods beginning on or after 1 January 2005   IAS 36 Impairment of Assets 2004 Business combinations after 31 March 2004 IAS 36 Impairment of Assets — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009 IAS 36 Impairment of Assets — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 January 2010   IAS 38 Intangible Assets 2004 Business combinations after 31 March 2004 IAS 38 Intangible Assets — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009 IAS 38 Intangible Assets — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 July 2009   IAS 39 Financial Instruments: Recognition and Measurement — Comprehensive revisions 2003 Annual periods beginning on or after 1 January 2005. IAS 39 Financial Instruments: Recognition and Measurement — Amendment for macro hedging 2004 Annual periods beginning on or after 1 January 2005. IAS 39 Financial Instruments: Recognition and Measurement — Amendment for day 1 gain/loss transition 2004 Annual periods beginning on or after 1 January 2005. IAS 39 Financial Instruments: Recognition and Measurement — Amendment for hedges of forecast intragroup transactions 2004 Annual periods beginning on or after 1 January 2006. IAS 39 Financial Instruments: Recognition and Measurement — Amendment for fair value option 2005 Annual periods beginning on or after 1 January 2006. IAS 39 Financial Instruments: Recognition and Measurement — Amendment for financial guarantee contracts 2005 Annual periods beginning on or after 1 January 2006. IAS 39 Financial Instruments: Recognition and Measurement — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009 IAS 39 Financial Instruments: Recognition and Measurement — Amendments for eligible hedged items July 2008 Annual periods beginning on or after 1 July 2009 IAS 39 Financial Instruments: Recognition and Measurement — Amendments for embedded derivatives when reclassifying financial instruments March 2009 Annual periods ending on or after 30 June 2009 IAS 39 Financial Instruments: Recognition and Measurement — Amendments resulting from April 2009 Annual Improvements to IFRSs April 2009 Annual periods beginning on or after 1 January 2010   IAS 40 Investment Property 2003 Annual periods beginning on or after 1 January 2005 IAS 40 Investment Property — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009   IAS 41 Agriculture — Amendments resulting from May 2008 Annual Improvements to IFRSs May 2008 Annual periods beginning on or after 1 January 2009 Information about Effective Dates of Recent Interpretations.