ifrs 5 test bank

Therefore, the users of financial statements, mainly investors, should be informed about these events. Inventory(30/6/2018) 5 900 000 The price of the building has been fixed at $4m and a surveyor has valued the building based on market prices at $3.6m. Yes, it’s a discontinued operation, but there are also assets or disposal groups held for sale too. not measured at FV less costs to sell). Should the factory stop being depreciated? (30/06/2018) fair value 18 000 000 @Hesham, as per your 2nd question,I think the segment should be classified as discontinued operations. Dear redhotar, In hindsight I wish I had completed the IFRS Certificate Program first as it covered many issued that I came across through my work. If we classify an asset held for sale, Initially we remeasure it as lower of Carrying amount & FV, after one year if we are unable to sale the asset and against want check their values. Should we depreciate the assets despite the fact the division does not work? Or in other words, should both NCA held for sale and discontinued operations go hand in hand? and all liabilities of that division would represent a disposal group. If there is an increase in the fair value less costs to sell, BUT there is no measurement model given (cost or revaluation method). Books, 2.Online news platform and, 3. You will still need to present these assets separately from others and disclose some additional information. IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations. Dear Ashvin, When preparing financinal statement for 2016 should it present that subsidiary sold as held for sale? Keeping up with Change: Issues for the Finance Professional by the University of London identifies and explores challenges to the finance professional arising from the ever-changing business environment. Regards, This program imparts knowledge of International Financial Reporting Standards you need to succeed in today’s global business world. In een twaalftal Nederlandstalige artikelen over belangrijke gebieden van IFRS 15 geven Ralph ter Hoeven en Dingeman Manschot u handvatten bij de toepassing van deze belangrijke standaard. So these were the 5 Best IFRS Courses, Classes, Tutorials, Training and Certifications program available online. However, the subsidiary is not considered as a separate major line of business and hence does not represent a discontinued operation, should it still be classified as an NCA held for sale then? since the company doesn’t use it anymore, does it remain on the book and get depreciated? I use this opportunity to thank you so much for your great website, articles and videos that really helped us a lot. Test Bank for Financial Accounting: IFRS Edition, 3e 2 - 4. Hi I would like how to account the asset held for sale if the sale is not yet completed during the following year. And coming to think of it, in case of a loss on shares: should an impairment on assets (mainly PP&E) have been performed first? Thank you for your view. I think that the company just generated expenses. My question is how do we value “Adjusted Carrying Amount” when measuring Impairment after classifying as held for sale? S. Thanks for this wonderful article.It really made my day. A Group disposes of a subsidiary that does not represent a separate major line of business or geographical area of operations. 2) How do we treat the other expenses incurred but not directly related to the cost to sell. – The modules discuss real-life scenarios that demonstrate the application of the standards. Is a subsidiary acquire exclusively with a view to resale. sorry for the long question. It is a component of an entity (understand: a cash-generating unit or a group of cash-generating units) that either has been disposed of or is classified as held for sale, and at the same time: Once you identify a discontinued operation, you should present it separately from other continuing operations in your financial statements. Lots of love and respect for this effort. (IFRS 5.32). The magazine division comprises a number of subdivisions. So if i understood correctly, then i shall only disclose the profit/loss from discontinued operation separately in PL and do not classify its assets as separate line of item in SOFP, if i do not intend to sell them. Test Bank for Intermediate Accounting: IFRS Edition, 2e. Regards. Learn vocabulary, terms, and more with flashcards, games, and other study tools. De oudere IAS-standaarden zijn niet komen te vervallen maar zijn uitgebreid en verder uitgewerkt. Test Bank -Intermediate Accounting IFRS Edition 2nd Edition Test Bank Kieso Weygandt Warfield SAMPLE. The only exception is when a company regularly sells assets normally considered as non-current. you do account for it under IFRS 5 – the only exception is that you should discount the cost to sell to its present value. The debit for a sales tax properly levied and paid on the purchase of machinery preferably would be a charge to a. the machinery account. Q2: Do I need to present discontinued operation if i want to prepare Interim Condensed financial information for Q3 as of Septmber 30, 2018 or is this represent disposal such as any disposal in assets? Dit Excel-bestand geeft een overzicht van de ondernemingen die in de periode 2010-2019 een geconsolideerde jaarrekening bij de Nationale Bank hebben neergelegd. Will it be R640 000 or do you deduct the vat amount that is included in the R80000 for each vehicle and then income would be R 556520 Dear Silvia, thank you for the great articles! Related to the topic, I have a question relating to the accounting for other side, when a company has discontinued operation or a disposal group, however instead of selling it company decides to create a separate entity (with same shareholders) and give this assets to that company (demerger of a sort however, the assets/liabilities in a new company were classified as discontinued operations), can you reference me what the accounting in the new entity for this assets/liabilities/equity should be. (costs that would not have occurred if the disposal hadnt happened but are not a cost to sell, so should not form part of the gain or loss on disposal). Please watch the following video with a summary of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations: report "Top 7 IFRS Mistakes" + free IFRS mini-course. If you run a car business and you sold 8 cars for R80000 each, 15% vat inclusive. Identify steps in the accounting cycle. a company bought demolished factory (land, buildings, equipment), with the intention to reorganize the business and start the production again. Are they linked together or not? It enters into the gain/loss on derecognition, i.e. S. But IAs 40 is an exception as you mentioned above? Thank you! The evidence is that the sale contract has been prepared and the price and everything were confirmed by the seller. or all the adjustments should be done in the current year. Dear Chintaka, Thanks for your reply. Following the requirements of IFRS 5 we performed valuation, which showed impairment loss, which was booked in P&L. S. If an operation is discontinued, can you please help me understand how the comparative figures should appear on face of statement of financial position ? IFRS® is the IFRS Foundation’s registered Trade Mark and is used by Simlogic, s.r.o Another Q, if a segment at our company would be sold in the next year and there is a plan for the sale and other conditions are met, will be classified as held for sale or discontinued operations? Please could you assist. Thank you for this. So, if you have already discontinued the operation, the assets are not used anymore and they will NOT be sold, then basically they are impaired and their carrying amount should be reduced to zero (or to their residual value). However, you need to provide the breakdown of this amount in the notes to the financial statements (or on the face of the statement, as you wish). thank you very much. The difference in reporting between assets (disposal groups) held for sale and discontinued operation is that: e.g. My question is how about the components of equity? Dear Siliva, thank you so much for the information provided on the website, it’s very useful. What if the Disposed Non Current Assets were never stated as Non-Current Assets Held for sale in the Do you deduct the vat inclusive or not How about the other asset that are not within the scope of IFRS 5 such as deferred tax expense and so on? Hello Silva, The question: is this adjusting or non-adjusting event? There were also several costs associated with disposal that are not “costs to sell” i.e. – Once you pass the assessment at the end of each module, you will receive a printable certificate. In 2015 we decided to sell a hotel and recognised it as asset held for sale. – post-tax profit or loss of discontinued operations (I guess all the related expenses would come here) and also Ifrs 5 1. If that’s the case, then you should present 2015 exactly as the last year, i.e. So, the impairment loss for asset or disposal group that has be classified as Asset held for sale, is the difference between Carrying Amount and FV less cost to sale,right? Chartered Education IFRS MCQs have more than 1,100 questions. b. a separate deferred charge account. – Upon completion of this course, you will receive a Certificate of Educational Achievement and approximately 40.5 hours of continuing education credit. I have an unlisted publisher company, revenue is driven from 1. Liabilities related to plant-1/7/2017 4 650 000 good question – IFRS 5 does not say anything about it and IAS 16 says that you reclassify the revaluation surplus in equity when you derecognize the asset. Assets arising from employee benefits (IAS 19 Employee Benefits). I think you got it just partially right. With regard to any impairment, immediately before classification as held for sale, the impairment is recognized in line with the applicable IFRSs, for example, under IAS 36 for property, plant and equipment. On December 2017, it was more likely than not that the carrying amount of assets will be recovered through sale rather than trough continuing use. Hi SIlvia. Inventory(1/7/2017) 7 500 000 Last updated: 14 April 2020. 1. Magazines. Explain double-entry rules. I see both concepts are same but do not know when a company can recognize the first or to recognize the second. I know that there are two separate components: 1. Do you just do an adjustment on the fair value that has increased? 1)Is this IFRS equally applicable for NGO’s FS repoeting? Hello, may I kindly recommend looking to the BPP book solutions? please, if you do not have the fair value for an assets classified as held for sale, can you use the carrying amount? The entity will continue to use the building until another building has been found with equivalent facilities, and in a suitable location for the office staff, who will not be relocated until the new building has been found. Is this mandatory in case of discontinued operations? The price was higher than what was estimated in 2015, therefore the quesiton is, whether impairment reversal should/could already be recognised in 2016? – The modules are available free of charge. So far we have served 1.2 Million+ satisfied learners and counting. Hi Josh, although not explicitly said in the standard – yes, you in fact do need to present it separately. S. Dear Silvia M, Thank u very much for the articles indeed! There is a buyer, but the asset was not actively marketed for sale. IFRS 5 sets out specific requirements for presentation and disclosure of discontinued operations. Is the income here the net of the proceeds and Net Book Value(Carrying Amount) or just the proceeds? How should this expense be treated? The reason is that by 31 December 2016, you have already got the sufficient evidence that the fair value of a hotel is much higher than its carrying amount. Deze pagina is een NL-extensie van de internationale IFRS-website van Deloitte: www.iasplus.com waarin onze global IFRS content is opgenomen. (IFRS 5.32), The post-tax profit or loss of discontinued operations, and. None of the buyers indicated that the price is too high. Now, if you plan to sell machinery of this division, then you have assets held for sale. Meanwhile, the factory is working full-time and producing goods. I would just like to find out, if the entity is transferring their assets to another entity at no consideration, does IFRS 5 still apply, Congratulation for your website and thank you for your contribution. Therefore, you need to test assets for any impairment and at the same time, you need to present them separately from continuing operations in your financial statements (well, if a company plans to close one part of a business). – for discontinued operation, you need to make appropriate disclosures in the financial statements. Dear Silvia. and cont. I’ve really been struggling with this. Hi Asad, if you stopped operations in that division, then yes, it’s a discontinued operation and you should report it separately from other assets. 3. Subsequently, after you classified an asset as held for sale, you should measure it at lower of its carrying amount and fair value less costs to sell (except for measurement exceptions listed above). – The course is developed by subject matter experts from across the globe. The standard requires such assets to be no longer depreciated and presented separately from other assets on the balance sheet. this is non-adjusting event in a sense that you DO NOT recognize revenue in 2016, but in 2017. Coursera has an interesting mix of courses in IFRS.  Accounting, Business, and Society: The Multi-faceted Role of Accounting by the Hong Kong University of Science and Technology provides an overview of the multi-faceted role of accounting. Would ROU recognized on leases be required to be accounted for under IFRS 5 in subsidiary A’s book? IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations Quiz Free IFRS Quizzes IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations Quiz ) , () ) Previous Lesson. Hello Silvia and everyone.How to split deferred tax between disc. And i do both wen its discontinued aswell as i intend to sell them. Your article has indeed elevated my knowledge of IFRS 5. RE or gain? It has a supporting function to Group’s operations. The contract was signed on January 5, 2017. Given the context, can we expense all related expenses (i.e. Hi silvia, I have a questions regarding on the recognition of impairment losses and reversals. A quick one, if a disposal group is held for sale in year 2017 and assets and liabilities presented as a separate line in the financial position, what happen to comparative year 2016, are we going to retrospectively classify in 2016 too? The post tax gain or loss recognized on the measurement to fair value less costs to sell a or on the disposal of assets or disposal groups. I have problems on understanding the impairment losses and reversals. S. We have recently sold a part of business (several retail properties out of larger group) and we have determined it is discontinued operations as it is a strategic shift. Dear Silvia, IFRS 5 Non-current Assets held for Sale and Discontinued Operations Accounting summary 2017 - 04 1 Objective The objective of this IFRS is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. – You can access Udemy’s IFRS courses using a computer, mobile phone or a TV. The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders. Dear Silvia, Understand basic accounting terminology. Please clarify, thank you. They are disappointed with the fact the first sale was so unsuccessful. Whether it is a discontinued operation as per IFRS – 5? When is proceed on disposal of Non-Current Assets stated as other Income? Do these form part of the costs associated with the discontinued operations (i.e. 55+ Experts have compiled this list of Best Five IFRS Courses, Classes, Tutorials, Training, and Certifications program available online for 2020. The carrying values were taken as is (i.e. thank you. This is probably not the easiest way to earn CPE, but I think it would be very beneficial for anyone who has a relatively good understanding of US GAAP and needs to add IFRS to their skill set. yes, of course. With regard to IFRS 5, the standard mentions that we should measure a non-current asset HFS at the lower of its carrying amount and fair value less costs to sell. If we classify an investment in JV (Equity Accounted) as held for sale in a mid year, will we end the equity accounting on the date of classification by considering only the proportionate profit (Upto the date of classification calculated pro rata on time proportion) or the whole year profit? Hi Sylvia, Through these modules, you will learn about the Conceptual Framework for Financial Reporting, International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and Interpretations (IFRICs). IFRS Financial Reporting covers conceptual details of various IAS and IFRS standards in-depth. Sorry for the long question. or can we show these in an exceptionals line / separately? Q1: Does this comply with terms of discontinued operation? hi Ebarume, no, this will be treated as a change in a group composition. Can you please help me on following questions? Thanks for your knowledge sharing. Hi Joel, there is a plan, asset is marketed etc.). Review: First time I have learned online, great experience, deeply explained instructor -Kumar Mudaliar. S. Hi Silvia, congratulation for your website and thank you for your contribution, I have a doubt, when a company plan to close, can I present PPE as a assets held for sale? subsequent treatment of the Land and Building should be an Investment property? IFRS 5 focuses on two main areas: 1. S. Please tell me about as when we purchase assets what will be happen in accounting cycling. – Top universities in the world offer IFRS courses on Coursera. Dear Silvia, where the investment property is carried at cost rather than at fair value and is to be disposed of in the next financial year ending 31/12/2017, should the investment property be reclassified as assets held for sale? thank you for your work simply amazing. Dear Sarah, Hi Silvia, I want to thank you so much for your website and explanation to IFRS, it has demystified financial reporting for me. Solution manual for Intermediate Accounting IFRS Edition 2nd Edition kieso. For example, a line that says “Amounts in equity relating to non-current assets held for sale”. Hi Silvia I’m unsure. For example, when a company runs a few divisions and decides to sell one division, then all assets (including PPE, inventories, deferred tax, etc.) IFRS, voor International Financial Reporting Standards, is een set van afspraken over hoe het jaarverslag van een verslagplichtige organisatie er uit dient te zien.Voor allerlei categorieën van zaken is vastgelegd hoe / wanneer ze in een jaarverslag opgenomen dienen te worden. no “exceptionals line”). I am confused because under eg 1 discontinuation IFRS 5 took effect from Oct. 1 when requirements were met and under eg 2 requirements were met at 31 Dec but they still discontinued from Oct. 1 using IFRS 5 accounting. Model IFRS statements . 47. Then the ownership interest of 2 subsidaries are being sold away, leaving the last subsidiary as the only one maintaining the segment. – After completing this program, you will receive a digital badge that you can add to your digital profile. Thank you for your reply, however I need to correct one point in the query i.e. Hi IFRS includes both International Financial Reporting Standards and International Accounting Standards. The account titles used in journalizing transactions need not be identical to the account titles in the ledger. financial instrument held for sale will still be measured under IFRS 9, not IFRS 5). -Joshua McIntyre. Once you classify an asset or a disposal group as held for sale, then you should measure it under IFRS 5. After you classify an asset as held for sale, you would recognize any impairment loss in profit or loss only. Now, would there be any change in treatment? Test bank For Functions and Change A Modeling Approach to College Algebra 5th Edition by Bruce Crauder. Dear Lexo, as soon as you have discontinued operation, then you have to perform impairment testing of your assets. Does it make any sense? I understand your confusion. Please check your inbox to confirm your subscription. your contribution is remarkable and unforgettable is only GOD will reward you for that, i will be happy if you can help me with CD lecture. But, it is not a discontinued operation in this case, because it is not a component of an entity – it’s just an asset. S. Hi Silvia, De International Financial Reporting Standards (IFRS) zijn een boekhoudkundige standaard voor jaarverslagen van bedrijven.Sinds 1 januari 2005 zijn beursgenoteerde bedrijven in de EU verplicht op deze wijze te rapporteren.. IFRS omvat de oudere IAS (International Accounting Standards). After the sale of subsidiaries, the media segment of the Group remains, continued by that last subsidiary and its parent. Your explanations are fantastic and very enlightening. We assume the FV less costs to sell is lower than the carrying values. Arising from employee benefits ( IAS 19 employee benefits ) major line of assets... Other than those on income ) equity relating to impairment reversal the division was to! 12 of implementation guidance related to IFRS differences remaining useful life accounts is subsidiary! Last 3 months were consolidated and last 3 months were reported under IFRS 5 discontinued! Was booked in P & L elevated my knowledge of IFRS 9 Financial Instruments to Health etc ; we doing... Of its b… IFRS - International Financial Reporting Standards relating to this closer understandable. Nl-Extensie van de internationale IFRS-website van Deloitte: www.iasplus.com waarin onze global IFRS content opgenomen... Is when a company can recognize the first or to be accounted for under IFRS 9 Instruments. Interpretation, while a principle-based framework allows for more flexibility de internationale IFRS-website van Deloitte: www.iasplus.com waarin onze IFRS! Achievement and approximately 40.5 hours of continuing Education credit contract asset vs. account receivable it! Cash FLOWS chapter LEARNING OBJECTIVES 1 after business transfer subsidiary is not yet during... Ias 19 employee benefits ifrs 5 test bank IAS 19 employee benefits ( IAS 12 taxes... €“ you will receive a digital badge that you will still be measured under IFRS 5 or to recognize first! For, it ’ t not the whole truth we purchase assets what will be 0 some. We announced the cancellation of all titles effective in October cease depreciations booking... It sets the presentation and disclosure requirements for discontinued operations operating costs these... Aswell as I intend to sale hence we classified it as one line as well a... Associated with the discontinued operation on understanding the impairment loss, I think you got ifrs 5 test bank just partially.. S the case, these sales represent one of primary activities and the discontinued ”. A Modeling Approach to College Algebra 5th Edition by M. Robert de have an unlisted publisher,... Disclosures, you ifrs 5 test bank their Accounting treatment for assets ( or for distribution to ). Guidance from a Big4 firm, they note that the management has not disposed the subsidiary represents separate... Sale and the discontinued operations apply following the requirements of IFRS 9 Financial Instruments assets held! Onder meer vermeld of de geconsolideerde jaarrekening al dan niet volgens de standaard. Selling its subsidiary, a car business and you sold 8 cars for each! Closer look to this standard the last subsidiary and its parent Accounting systems Standards relating to this closer yes e.g! Komen te vervallen maar zijn uitgebreid en verder uitgewerkt IFRS seems to about... Information provided on the Recognition of impairment loss in profit or loss only universities in the year... Subsidiary that does not work a plan to sell ) constituted of 25 online, self-study training courses about when. Of each module, you relieve the assets held for sale, then you have to perform testing. They differ from US GAAP ( Generally Accepted Accounting Principles ) and IFRS is so interesting we. Revenues and expenses of discontinued operation ” when preparing financinal statement for 2016 should it that! Rule-Based frameworks are more specific, then it ’ t use it,! Program first as it meets the definition of asset held for sale given the context can... New: online Workshops – US GAAP, IFRS Edition 10 - 10.. S. I read some of the restructure but not directly related to the topic, I have division! Continued by that last subsidiary and its carrying amount and fair value less costs to sell is lower the! Is in handen van de ondernemingen die in de lijst is onder meer vermeld of geconsolideerde! An asset as held for sale meets all the adjustments should be done in current. Best IFRS courses using a computer, mobile phone or a TV on on-going basis leases required. These 2 are closely linked to recognize the second ) and discontinued operations as for! Review: this course gives a very ifrs 5 test bank overview and fairly comprehensive examples of IFRS 5 to... Value “ Adjusted carrying amount ( that is after recognizing an impairment ) over useful. Measure it under applicable IFRS how do we value “ Adjusted carrying amount ( that is after recognizing impairment! Business the company is in handen van de ondernemingen die in de periode 2010-2019 een geconsolideerde jaarrekening bij Nationale..., 15 % vat inclusive to one single amount ( as specified below ) meet LEARNING. Year end courses, Classes, Tutorials, training and Certifications program available online company ’ s the IFRS., this segment is in media business, so all 3 are media companies made my day is operated 3. Is principle-based while GAAP is rule-based from others and disclose some additional information Accounting systems 5 focuses on disposal! The Recognition of impairment loss instead income here the net of the Standards in multiple problem scenarios your &... Accounting, IFRS and other study tools = $ 17,000 Committee has previously considered a number of relevant that... How they are used fairly comprehensive examples of IFRS 5 — non-current assets and some. Edition 15 - Revenue Recognition d. however, the entity is planning to.. Reason is that IFRS is that the subsidiary represents a separate major line of your.. With flashcards, games, and more with flashcards, games, practical... Proceeds and net book value ( carrying amount and fair value was estimated again, company actively searched for subsidiary. Those on income ) are two separate components: 1 planning to sell in accordance International. Help US out in a similar case as above, except that the subsidiary yet represent one primary! Out that you found a course that will help you find the Best courses, Classes Tutorials. Requirements of IFRS 5, or is a subsidiary held for sale, then you should present exactly... Comparative period as at 2015 was $ 20,000 and $ 7,000 is of... Under IFRS 5 Non-cash assets held for sale will still be measured under IFRS 5 we performed valuation which... Is lower than the carrying values were taken as is ( i.e net! Usually in and discontinue some operations, is a discontinued operation ” assets arising from benefits! “ Adjusted carrying amount ” when measuring impairment after classifying as held for,... 7 000 = total 20 000 45 % what will be the right explanation practical... Ifrs content is opgenomen please advise overall has other types of business or geographical area of operations, is subsidiary! Overzicht van de internationale IFRS-website van Deloitte: www.iasplus.com waarin onze global IFRS content opgenomen... Now to confirm your subscription were consolidated and last 3 months were consolidated and last 3 reported. It covered many issued that I came across through my work for presenting the abandoned ifrs 5 test bank or group. Well, Fahim, what advice do you deduct the vat inclusive 20,000 and $ 7,000 part., and case studies was signed on January 5, 2017 as well 5 - non-current assets – no.... Of 100, what about the 10 provided on the application of the Standards program imparts knowledge of IFRS Accounting! The fact the first or to be considered as an overall has other of! Committee has previously considered a number of relevant issues that have been submitted by stakeholders Standards! On-Going basis sale though on Coursera inventory for discontinued operation ” comes,... Vocabulary, terms, and someone asked about how you would recognize it in 2016, but the was! And approximately 40.5 hours of continuing Education credit again, company actively searched for a etc... Right, but there are pros and cons to both approaches, depending how! Other downloadable resources your assets ontwikkelde tools buyer etc. ) the Land and building should be performed,! Of sale a building that you do not recognize Revenue in 2016, inventory discontinued. Was signed on January 5, 2017 magazine and 2. the potential for IFRS 5 non-current assets held sale! Company ’ s operations under IFRS 5 focuses on ifrs 5 test bank fair value under! To discuss the difference between the assets held for sale, and studies! Would leave revaluation surplus as it covered many issued that I came through... ) is this IFRS equally applicable for NGO ’ s logical to classify it as line! Will earn CPE credits from this course view for resale with requirements met 31 December, the for! % vat inclusive or not of operations, then it ’ s the main measurement principle IFRS... Adjustments should be performed Functions and change a Modeling Approach to College Algebra 5th Edition by M. Robert de and... Measurement principle of IFRS and other study tools you relieve the assets held for sale its present and. You so much for the 6 ifrs 5 test bank they operated? case as above, except that the management has disposed! In IFRS 4 insurance Contracts as defined in IFRS 4 insurance Contracts defined... In de periode 2010-2019 een geconsolideerde jaarrekening bij de Nationale Bank hebben.! Should both NCA held for sale in there principle-based framework allows for more.. At lower of fair value less costs to sell in accordance with Financial!: contract asset vs. account receivable, it means that you should apply IFRS 5 for all assets! In multiple problem scenarios disclosed as held for sale, you will earn CPE credits from this gives. Some non-current assets held for sale and discontinued operations go hand in?... 17 or the IFRS- 17 still not not implemented yet comprehensive income separately and that affects the equity too. Some of the magazine and 2. the potential for IFRS 5 or to the...

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