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Interpretations for 2005/2006/2007

(Set of accounting standards to be applied by all listed EU companies in their consolidated finanical statements from 1 January 2005 onwards)

INTERPRETATIONS of the "International Financial Reporting Interpretations Committee" (IFRIC) and the "STANDING INTERPRETATIONS COMMITTEE" (SIC)

Version 2006/2007

• SIC-7: Introduction of the euro

• SIC-10: Government assistance - no specific relation to operating activities

• SIC-12: Consolidation - special purpose entities

• SIC-13: Jointly controlled entities - non-monetary contributions by venturers

• SIC-15: Operating leases - incentives

• SIC-21: Income taxes - recovery of revalued non-depreciable assets

• SIC-25: Income taxes - changes in the tax status of an enterprise or it's shareholders

• SIC-27: Evaluating the substance of transactions involving the legal form of a lease

• SIC-29: Disclosure - service concession arrangements

• SIC-31: Revenue - barter transactions involving advertising services

• SIC-32: Intangible assets - web site costs

• IFRIC-1: Changes in Existing Decommissioning, Restoration and Similar Liabilities

• IFRIC-2: Members’ Shares in Cooperative Entities and Similar Instruments

• IFRIC-4: Determining whether an arrangement contains a lease

• IFRIC-5: Rights to Interests arising from decommissioning, restoration and environmental rehabilitation funds

• IFRIC-6: Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment

• IFRIC-7: Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

• IFRIC-8: Scope of IFRS 2

• IFRIC-9: Reassessment of Embedded Derivatives

• IFRIC-10: Interim Financial Reporting and Impairment

• IFRIC-11: IFRS 2 - Group and Treasury Share Transactions

Note: Any appendices to those standards and interpretations are not considered as part of those standards and interpretations and shall therefore not be reproduced.

the Previous Versions of the Interpretations (2003) ...