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First-Time Application of IFRS

Date recorded:

A summary of some decisions previously taken was presented to the Board.

The Board agreed that the decision to require all or none of the mandatory exemptions was changed to each of them being a separate choice. The Board also agreed that it would be optional to process the adjustment relating to the liability component of a compound instrument where that liability component is no longer outstanding at the date of transition to IFRS.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.