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Insurance contracts

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IFRIC 10 — Interim Financial Reporting and Impairment
IFRIC 10 addresses an apparent conflict between the requirements of IAS 34 'Interim Financial Reporting' and those in other standards on the recognition and reversal in financial statements of impairment losses on goodwill and, for entities that have not yet applied IFRS 9, certain financial assets. IFRIC 10 is effective for annual periods beginning on or after 1 November 2006.
IFRIC 14 — IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 14 addresses the interaction between a minimum funding requirement and the limit placed by paragraph 64 of IAS 19 on the measurement of the defined benefit asset or liability.

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