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					                                                                                                                                       Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
     Reference Requirement                                                 Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
                  (A) Company act requirements
1    Sect         Has the entity prepared the Directors report as
     159(1).      required by Company Act Sect 159.                         1               1              1                 1            1                1
2    Sect     160 Has the entity’s directors’ report been approved by
     (1).         the board of directors and signed on behalf of the
                  board by a director of the company.                       1               1              1                 1            1                1
3    Sect 158(1) Has the entity's annual accounts been approved by
                  the board of directors and signed on behalf of the
                  board by a director of the company.                                  1              1              1             1                  1               1
4    Sect 194(1) Section 194 sets the minimum age for appointment
                  of directors to be twenty one and maximum age for
                  retirement of directors to be seventy. age of the
                  Has directors' report disclosed the
                  directors of the entity and are the ages of all
                  directors not below twenty one or not above
                  seventy years?.                                                1              1              1             1                  1               1
                  (B) Principles of Good Corporate Governance
                  for listed companies (Issued by CMSA)
5    Sect 3.1     Every listed companies is required to be headed by
                  an effective board to offer strategic guidance, lead
                  and control the company and be accountable to its
                  shareholders.
                  Does the annual report show that the entity has a
                  board of directors?                                                  1              1              1             1                  1               1
6    Sect 3.1.4 The board of directors is required to compose of a
                  balance of executive directors and non –executive
                  directors of diverse skills in order to ensure that no
                  individual or small group of individuals can
                  dominate the board’s decision making processes.
                  Is the board of directors composed of executive
                  directors and non -executive directors.                              1              1              1             1                  1               1
7    Sect 3.1.1 The Board is required to establish relevant board
                  committees and delegate specific mandates to such
                  committees as may be necessary. Does the entity
                  have an audit and nominating committee?.                             1              1              1             1                  1               1
8    Sect 3.1.1 Did the reporting entity disclose in its annual report
     (ii)         remuneration policies including incentives for the
                  board and senior management?.                                        1              1              1             1                  1               1
9    Sect 3.4.3 As part of maintaining a sound system of internal
                  control to safeguard the shareholders investments
                  and assets, does the entity have an independent
                  internal auditor?.                                                   1              1              1             1                  1               1
(C) DISLOSUREs AS PER DIRECTORS’ REPORT (NBAA)
                  The nature, objectives and strategies of the
                  business
  10 Para 14.1 In order to provide members with an understanding
                  of the industry in which the entity operates, it is
                  recommended that the directors’ reports include
                  description of the business.
                  Does the directors’ report include a description of
                  the business on its main products, services,
                  customers, business processes, structures of the
                  business and its economic model?                          1               1              1             1                1                1
  11 Para 14.2 As every entity is affected by its external
                  environment, does the directors’ report include
                  discussion on the external environment factors such
                  as entity’s major market, significant features of
                  legal and requlatory,and macro economic and social
                  environment that influence the business.                  1               1              1             1                1                1
  12 Para 16      Does the directors’ report disclose directors’
                  strategies for the entity’s stated objectives?            1               1              1             1                1                1
  13 Para 17      Does the directors report indicate the key
                  performance indicators, both financial and non
                  financial which are used by the directors in
                  assessing the progress against the stated                            1              1              1             1                  1               1
                  objectives?. and future development and
                  Current
                  performance




                                                                                                                                       Page 1 of 86
                                                                                                                                  Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
   Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
14 Para 19   Does the directors’ report describes the significant
             features of the development and performance of the
             business in the financial year covered by the
             financial statements on the those business segments
             that are relevant to understanding of the
             development and performance as a whole?                              1              1              1             1                  1               1
15 Para 20   Does the directors’ report indicate the main trends
             and factors that are likely to affect the future
             development and performance of the business?
             This should Include the development of the new
             products and services, benefit expected from
             capital investment, current level of investment
             expenditure together with planned future
             investment, assumptions underlying the main trends                   1              1              1             1                  1               1
             and factors.
             Resources
16 Para 21   The directors’ report must include a description of
             the resources available to the entity i.e. corporate
             reputation and brand strength; natural resources;
             employees; research and development; intellectual
             capital; licenses, patents, copyright and trademarks;
             market position and Government
             policies/regulations.report indicates the key
             Does the directors’
             strengths and resources, tangible and intangible
             available to the business and can assist the business
             in pursuit of its objectives and in particular those
             items that are not reflected in the statement of                     1              1              1             1                  1               1
             financial position?. uncertainties
             Principal risks and
17 Para 22   The directors’ report is required to include a
             description of the principal risks and uncertainties
             facing the entity, together with a commentary on
             the directors’ approach to them.
             Does the directors’ report indicates the following
             with regard to risks and uncertainties:-
18 Para 22.1 a. Strategic, commercial, operational and financial
             risks which may significantly affect the entity’s
             strategies and development of the entity’s value.         1                   1          1                 1                        1         1
   Para 22.3 b.The directors’ policy for managing principal risks      1                   1          1                 1                        1         1
             Relationships
19 Para 23   Director’ report should include information about
             significant relationships with stakeholders other
             than members, which are likely, directly or
             indirectly, to influence the performance of the
             business and its value.
             Does the directors’ report disclose the following: -
   Para 23   a. Relationships with customers, suppliers,
             employees, contractors, lenders, creditors and
             regulators                                                1               1              1             1                1                1
   Para 24   b.Receipts from, and returns to, shareholders in
             relation to shares held by them. This should include
             a description of any distributions, capital raising
             and share repurchase                                      1               1              1             1                1                1
             Financial position
20 Para 25   Does the directors’ report contain an analysis of the
             financial position of the entity on the following
   Para 25.1 a. Comment on the events that have impacted the
             financial position of the entity during the financial
             year, and future factors that are likely to affect the
             financial position going forward. The analysis
             should supplement the disclosures required in
             accounting standards, in particular those required
             by IAS 32 ‘Financial Instruments: Presentation’ or
             IFRS 7 ‘Financial Instruments: Disclosures’.                         1              1              1             1                  1               1
   Para 25.2 b.Highlights on accounting policies set out in the
             notes to the financial statements and discuss those
             accounting policies that are critical to an
             understanding of the performance and financial
             position of the entity together with accounting
             policies which have changed during the financial
             year under review                                              1              1              1             1                  1               1


                                                                                                                                  Page 2 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
   Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
21 Para 25.3 Does the directors’’ report indicate the balance
               between equity and debt, the maturity profile of
               debt, type of capital instruments used, currency,
               regulatory capital and interest rate structure.                     1              1              1             1                  1               1
               Cash flows
22 Para 27     Does the directors’ report supplement the
               information provided in the financial statements by,
               for example, commenting on any special factors
               that have influenced cash flows in the financial
               year and those that may have a significant effect on
               future cash flows including, for example, the
               existence and timing of commitments for capital
               expenditures and other known or probable cash                 1              1              1             1                  1               1
               requirements?.
               Liquidity
23 Para 28     Does the directors’ report contain discussion on
               the entity’s current and prospective liquidity
               including commentary on the level of borrowings,
               the seasonality of borrowing requirements
               (indicated by the peak level of borrowings during
               that period) and the maturity profile of both
               borrowings and undrawn committed borrowing                    1              1              1             1                  1               1
               facilities?.
               Membership of the Board of Directors
24 Para 33     Does the directors’ report state the names of all
               persons who at any time during the accounting
               period or at the time the financial statements were
               adopted by the Board, functioned either as the
               Chief Executive or as members of the Board of
               together with their particulars of nationality and
               position within the Board?.                              1               1              1             1                1                1
25 Para 34     Does the directors’ report state Committees of the
               Board together with names of members of those
               committees?.                                             1               1              1             1                1                1
               (D) IFRSs DISCLOSURES CHECKLIST
               GENERAL
               Identification and components of financial
               statements
25 IAS 1.49    Have the financial statements been identified
               clearly (using an unambiguous title) and
               distinguished from other information in the same         1               1              1             1                1                1
26 IAS 1.810,I document.
               Do the financial statements include, and identify
   AS 1.51     clearly, the following components:
               a. a Statement of Financial Position;                    1               1              1             1                1                1
               b. a Statement of Comprehensive Income;                  1               1              1             1                1                1
               c. a Statement of Changes in Equity showing
               – all changes in equity; or                              1               1              1             1                1                1
               – changes in equity other than those arising from
               capital transactions with equity holders acting in
               their capacity as equity holders;                                   1              1              1             1                  1               1
               d. a Statement of cash flows; and                        1               1              1             1                1                1
               e. notes, comprising a summary of significant
               accounting policies and other explanatory notes.         1               1              1             1                1                1
27 IAS 1.51    Is the following information displayed prominently
               and repeated when it is necessary for a proper
               understanding of the information presented:
               a. the name of the reporting entity or other means
               of identification, and any change in that
               information from the preceding reporting period;         1                   1              1             1                  1               1
               b. whether the financial statements cover the
               individual entity or a group of entities;                1                   1              1             1                  1               1
               c. the date of the end of the reporting period or the
               period covered by the financial statements,
               whichever is appropriate to the related component
               of the financial statements;                                  1              1              1             1                  1               1
               d. the presentation currency; and                        1                   1              1             1                  1               1
               e. the level of rounding used in the presenting of
               amounts in the financial statements.                     1                   1              1             1                  1               1
               Corporate information
28 IAS 1.138 Does the entity disclose the following information,
               if not disclosed elsewhere in information published
               with the financial statements:

                                                                                                                                   Page 3 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
     Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
               a. the domicile of the entity;                             1               1            1              1             1                    1
               b. the legal form of the entity;                           1               1            1              1             1                    1
               c. the entity’s country of incorporation;                  1               1            1              1             1                    1
               d. the address of the registered office (or principal
               place of business, if different from the registered
               office);                                                  1               1              1             1                1                     1
               e. a description of the nature of the entity’s
               operations and its principal activities;                  1               1              1             1                1                1
               f. the name of the parent; and                                 1              1          1                 1                  1               1
               g. the name of the ultimate parent of the group.                     1              1              1             1                  1               1
               Compliance with International Financial
               Reporting Standards
29   IAS 1.15, Does the entity provide additional disclosures when
     IAS 1.17, the particular requirements in IFRS and
     IAS 1.112 Interpretations of those Standards are insufficient to
               enable users to understand the impact of particular
               transactions, other events and conditions on the
               entity’s financial position and financial                            1              1              1             1                  1               1
30   IAS 1.16  performance. disclose an explicit and unreserved
               Does the entity
               statement of compliance with IFRS in the notes.           1               1              1             1                1                1
     IAS 1.14  Financial statements shall not be described as
               complying with IFRS and Interpretations of those
               Standards unless they comply with all the
               requirements of IFRS.
     IAS 21.55 When the entity presents its financial statements in
               a currency that is different from its functional
               currency, does it describe the financial statements
               as complying with IFRS only if they comply with
               all the requirements of each applicable Standard
               and each applicable Interpretation of those
               Standards including the translation method set out
               in IAS 21.39 and 21.42.                                              1              1              1             1                  1               1
31   IAS 1.19, In the extremely rare circumstances in which
     IAS 1.20  management concludes that compliance with a
               requirement in an International Financial Reporting
               Standard or an Interpretation of a Standard would
               be so misleading that it would conflict with the
               objective of financial statements set out in the
               Framework, and departs from that requirement
               (where the relevant regulatory framework requires
               or otherwise does not prohibit such a departure),
               does the entity disclose the following information:
               a. that management has concluded that the financial
               statements present fairly the entity’s financial
               position, financial performance and cash flows;                      1              1              1             1                  1               1
               b. that it has complied with applicable IFRS and
               Interpretations of those Standards, except that it has
               departed from a requirement of a Standard or an
               Interpretation to achieve a fair presentation;                       1              1              1             1                  1               1
               c. the title of the Standard or Interpretation from
               which the entity has departed;                                       1              1              1             1                  1               1
               d. the nature of the departure;                                      1              1              1             1                  1               1
               e. the treatment that the Standard or Interpretation
               would require;                                                       1              1              1             1                  1               1
               f. the reason why that treatment would be so
               misleading in the circumstances that it would
               conflict with the objective of financial statements
               set out in the Framework;                                            1              1              1             1                  1               1
               g. the treatment adopted; and                                        1              1              1             1                  1               1
               h. for each period presented, the financial impact of
               the departure on each item in the financial
               statements that would have been reported in
               complying with the requirement.                                      1              1              1             1                  1               1
32   IAS 1.21, When an entity has departed from a requirement of
     IAS 1.20  a Standard or an Interpretation in a prior period,
               and the departure affects the amounts recognised in
               the financial statements for the current period, does
               the entity disclose:
               a. the title of the Standard or Interpretation from
               which the entity has departed;                                       1              1              1             1                  1               1

                                                                                                                                    Page 4 of 86
                                                                                                                                      Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A        ENTITY B       ENTITY C       ENTITY D       ENTITY E             ENTITY F
     Reference Requirement                                             Yes No    N/A    Yes No   N/A  Yes No    N/A  Yes No    N/A  Yes No    N/A        Yes No    N/A
               b. the nature of the departure;                                      1               1              1              1              1                    1
               c. the treatment that the Standard or Interpretation
               would require;                                                       1               1              1              1                  1                1
               d. the reason why that treatment would be so
               misleading in the circumstances that it would
               conflict with the objective of financial statements
               set out in the Framework;                                            1               1              1              1                  1                1
               e. the treatment adopted; and                                        1               1              1              1                  1                1
               f. for each period presented, the financial impact of
               the departure on each item in the financial
               statements that would have been reported in
               complying with the requirement.                                      1               1              1              1                  1                1
33   IAS 1.23  In the extremely rare circumstances in which
               management concludes that compliance with a
               requirement in an International Financial Reporting
               Standard or an Interpretation of a Standard would
               be so misleading that it would conflict with the
               objective of financial statements set out in the
               Framework, but the relevant regulatory framework
               prohibits departure from the requirement, does the
               entity, to the maximum extent possible, reduce the
               perceived misleading aspects of compliance by
               disclosing:
               a. the title of the Standard or Interpretation from
               which the entity has departed.                                       1               1              1              1                  1                1
               b. the nature of the requirement;                                    1               1              1              1                  1                1
               c. the reason why management has concluded that
               complying with that requirement is so misleading
               in the circumstances that it conflicts with the
               objective of financial statements set out in the                     1               1              1              1                  1                1
               Framework; and presented, the adjustments to
               d. for each period
               each item in the financial statements that
               management has concluded would be necessary to
               achieve a fair presentation.                                         1               1              1              1                  1                1
               Audit teams will need to obtain approval from their
               IFRS Area Desk before issuing an audit opinion on
               financial statements that are based on accounting
               policies that are not in accordance with IFRS.                       1               1              1              1                  1                1
               Comparative information
34   IAS 1.38  Does the entity disclose comparative information in
               respect of the previous period for all amounts
               reported in the financial statements, unless an
               International Financial Reporting Standard or
               Interpretation of those standards permits or requires
               otherwise.                                                1                    1              1         1                 1                     1
35   IAS 1.38  Does the entity include comparative information for
               narrative and descriptive information when it is
               relevant to an understanding of the current period’s
               financial statements.                                     1               1                   1              1                  1               1
36   IAS 1.41  When the presentation or classification of items in
               the financial statements is amended and
               comparative amounts are reclassified (unless the
               reclassification cannot be applied after making
               every reasonable effort to do so), does the entity
               disclose the following information:
               a. the nature of the reclassification;                               1               1              1              1                  1                1
               b. the amount of each item or class of items that is
               reclassified; and                                                    1               1              1              1                  1                1
               c. the reason for the reclassification.                              1               1              1              1                  1                1
37   IAS 1.42  When reclassification of comparative amounts
               cannot be applied after making every reasonable
               effort to do so, does the entity disclose the
               following information:
               a. the reason for not reclassifying the amounts; and                 1               1              1              1                  1                1
               b. the nature of the adjustments that would have
               been made if the amounts were reclassified.                          1               1              1              1                  1                1
               Consistency
38   IAS 1.45  Does the entity retain in the financial statements
               from one period to the next:
               a. the presentation of items; and                         1               1                   1              1                  1               1
               b. the classification of items.                           1               1                   1              1                  1               1

                                                                                                                                      Page 5 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
     Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
     IAS 1.45  The presentation and classification of items in the
               financial statements shall be retained from one
               period to the next unless:
               a. it is apparent, following a significant change in
               the nature of the operations of the entity or a review
               of its financial statement demonstrates that another
               presentation or classification would be more
               appropriate, refer to the criteria for the selection
               application of accounting policies in IAS 8; or
               b. a change in presentation is required by a
               Standard or an Interpretation.
39   IAS 1.46  Does the entity reclassify its comparative
               information in accordance with IAS 1.41 and IAS
               1.42, when it changes the presentation of its                          1              1              1             1                  1               1
               financial statements.
               Reporting period
40   IAS 1.36  When an entity’s reporting period changes and the
               annual financial statements are presented for a
               period longer or shorter than one year, does the
               entity disclose, in addition to the period covered by
               the financial statements, the following information:
               a. the reason for using longer or shorter periods;                     1              1              1             1                  1               1
               b. the fact that comparative amounts for the Income
               Statement, Statement of Changes in Equity, Cash
               Flow Statement and related notes are not entirely
               comparable.                                                            1              1              1             1                  1               1
               Going concern
     IAS 1.25, An entity shall not prepare its financial statements
     IAS 10.14 on a going concern basis if management determines
               after the balance sheet date either that it intends to
               liquidate the entity or to cease trading, or that it has
               no realistic alternative but to do so.
     IAS 1.25  An entity shall prepare its financial statements,
               except for cash flow information, using the accrual
               basis of accounting.
41   IAS 1.25  When management is aware, in making its
               assessment of an entity’s ability to continue as a
               going concern, of material uncertainties related to
               events or conditions that may cast significant doubt
               upon the entity’s ability to continue as a going
               concern, have those uncertainties been disclosed.                      1              1              1             1                  1               1
42   IAS 1.25  When the financial statements are not prepared on a
               going concern basis, has the following information
               been disclosed:
               a. the fact that the financial statements are not
               prepared on a going concern basis;                                     1              1              1             1                  1               1
               b. the basis on which the financial statements are
               prepared; and                                                          1              1              1             1                  1               1
               c. the reason why the entity is not regarded as a
               going concern.                                                         1              1              1             1                  1               1
               Date of authorisation
43   IAS 10.17 Does the entity disclose the following information:
               a. the date when the financial statements were
               authorised for issue;                                       1                   1              1             1                  1               1
               b. who authorised the financial statements; and             1                   1              1             1                  1               1
               c. if applicable, the fact that the entity’s owners or
               others have the power to amend the financial
               statements after issue.                                                1              1              1             1                  1               1
               FIRST-TIME ADOPTION
     IFRS 1.47 Entities are required to apply IFRS 1 in their first
               IFRS financial statements if these are for a period
               beginning on or after 1 January 2004. Early
               application of IFRS 1 is encouraged.
     IFRS 1.Ap IFRS 1 defines the following terms:
     pA
               – Date of transition to IFRS – The beginning of the
               earliest period for which an entity presents full
               comparative information under IFRS in its first
               IFRS financial statements;



                                                                                                                                      Page 6 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
     Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
                – Opening IFRS statement of financial position –
                An entity’s statement of financial position at the
                date of transition to IFRS;
                – First IFRS financial statements – The first annual
                financial statements in which an entity adopts IFRS
                (IFRS), by an explicit and unreserved statement of
                compliance with IFRS; and
                – Previous standard – The basis of accounting that
                a first-time adopter used immediately before
                adopting IFRS.
                Reconciliations
     IFRS 1.42 IAS 8 does not deal with changes in accounting
                policies that occur when an entity first adopts
                IFRS. Therefore, the requirements in IAS 8 for
                disclosures about changes in accounting policies do
                not apply in an entity’s first IFRS financial
                statements. requirements for entities that present
                The IFRS 1
                interim financial reports under IAS 34 for part of
                the period covered by its first IFRS financial
                statements are included in the section on Interim
                Reporting, which contains all disclosure
                requirements related to interim reporting. That
                section does not need to be completed for annual
44   IFRS 1.38 financial statements. how the transition from
                Does the entity explain
                previous standard to IFRS affected its reported
                financial position, financial performance and cash
                flows.                                                              1              1              1             1                  1               1
     IFRS 1.IG Implementation Guidance to IFRS 1 paragraph
     63         IG63 provides an example of the level of detail
                required in the reconciliations from previous
45              Do the entity’s first
     IFRS 1.39, standard to IFRS. IFRS financial statements
     IFRS 1.40 include:
                a. reconciliations – that give sufficient detail to
                enable users to understand the material adjustments
                to the Balance Sheet – of its equity reported under
                previous standard to its equity under IFRS for:
                – the date of transition to IFRS; and                               1              1              1             1                  1               1
                – the end of the latest period presented in the
                entity’s most recent annual financial statements
                under previous standard;                                            1              1              1             1                  1               1
                b. a reconciliation – that gives sufficient detail to
                enable users to understand the material adjustments
                to the Income Statement – of the profit or loss
                reported under previous standard for the latest
                period in the entity’s most recent annual financial
                statements to its profit or loss under IFRS for the
                same period; and                                                    1              1              1             1                  1               1
                c. the disclosures in items 206. and 207. that would
                have been required by IAS 36 if the entity had
                recognised those impairment losses or reversals in
                the period beginning with the date of transition to
                IFRS.                                                               1              1              1             1                  1               1
46   IFRS 1.40 If the entity presented a cash flow statement under
                its previous standard, does it explain the material
                adjustments to the cash flow statement:
                a. in the reconciliations of equity:
                – any errors made under previous standard; and                      1              1              1             1                  1               1
                – changes in accounting policies;                                   1              1              1             1                  1               1
                b. in the reconciliation of profit or loss:
                – any errors made under previous standard; and                      1              1              1             1                  1               1
                – changes in accounting policies.                                   1              1              1             1                  1               1
47   IFRS 1.43 If an entity did not present financial statements for
                previous periods, has that fact been disclosed.                     1              1              1             1                  1               1
                Designation of financial assets or financial
                liabilities




                                                                                                                                    Page 7 of 86
                                                                                                                                  Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
   Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
48 IFRS 1.43 If an entity designates a previously recognised
   A         financial asset or financial liability as a financial
             asset or financial liability at fair value through
             profit or loss or as available for sale in accordance
             with IFRS 1.25A, does the entity disclose the fair
             value of any financial assets or financial liabilities
             designated into each category and the classification
             and carrying amount in the previous financial                        1              1              1             1                  1               1
             statements. value as deemed cost
             Use of fair
49 IFRS 1.44 If an entity uses fair value in its opening IFRS
             Balance Sheet as deemed cost for an item of
             property, plant and equipment, an investment
             property or an intangible asset, does it disclose for
             each line item in the opening IFRS Statement of
             Financial Position:
             a. the aggregate of those fair values; and                           1              1              1             1                  1               1
             b. the aggregate adjustment to the carrying amounts
             reported under previous standard.                                    1              1              1             1                  1               1
             Employee benefits
   IFRS 1.20 If an entity is a first time adopter, the entity may
   A         disclose the amounts required by IAS 19.120A(p)
             as the amounts are determined for each accounting
             period prospectively from the transition date (IFRS
             1.20A). (see item 133.)
50           Has the entity disclosed the following amounts of
             defined benefit plans for each accounting period
             from transition date:
             a. the present value of the defined obligation, the
             fair value of the plan assets and the surplus or
             deficit in the plan; and                                             1              1              1             1                  1               1
             b. the experience adjustments arising on:
             – the plan liabilities expressed either as (1) an
             amount or (2) a percentage of the plan liabilities at
             the balance sheet date; and                                          1              1              1             1                  1               1
             – the plan assets expressed either as (1) an amount
             or (2) a percentage of the plan assets as the balance
             sheet date.                                                          1              1              1             1                  1               1
             Comparatives
51 IFRS 1.36 Does the entity present at least one year of
             comparative information, which complies with              1               1              1             1                1                1
             FINANCIAL REVIEW BY MANAGEMENT
   IAS 1.114 Reports and Statements presented outside financial
             statements are outside the scope of IFRS.
52 IAS 1.13  Does the entity present, outside the financial
             statements, a financial review by management
             which describes and explains the main features of
             the entity’s financial performance and financial
             position and the principal uncertainties it faces,
             including: factors and influences determining
             a. the main
             performance, including:
             – changes in the environment in which the entity
             operates;                                                 1               1              1             1                1                1
             – the entity’s response to those changes and their
             effect; and                                               1               1              1             1                1                1
             – the entity’s policy for investment to maintain and
             enhance financial performance, including its
             dividend policy;                                          1               1              1             1                1                1
             b. the entity’s sources of funding and its targeted
             ratio of liability to equity; and                         1               1              1             1                1                1
             c. the entity’s resources not recognised in the
             Balance Sheet in accordance with IFRS.                               1              1              1             1                  1               1
53 IAS 1.14  Does the entity present, outside the financial
             statements, reports and statements such as
             environmental reports and value added statements,
             particularly in industries where environmental
             factors are significant and when employees are
             regarded as an important user group.                                 1              1              1             1                  1               1
             STATEMENT OF FINANCIAL POSITION



                                                                                                                                  Page 8 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E             ENTITY F
   Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A        Yes No    N/A
54 IAS 1.29   Has each material class of similar items been
              presented separately in the statement of financial
              position.                                                 1               1              1             1                1                1
55 IAS 1.32   Have assets and liabilities been presented separately
              and not been offset (unless required or permitted by
              another Standard or Interpretation).                      1               1              1             1                1                1
   IAS 12.71, Guidance on offsetting current and deferred tax
   IAS 12.74, items is provided in IAS 12.71 and IAS 12.74,
   IAS 32.42, respectively. Guidance on offsetting a financial
   IAS 39.36 asset and a financial liability is provided in IAS
              32.42 and IAS 39.36.
              Current/non-current distinction
56 IAS 1.60   If the entity does not present separately current and
              non-current assets, and current and non-current
              liabilities on the face of its statement of financial
              position, does it present all assets and liabilities
              broadly in order of liquidity.                            1               1              1             1                1                1
   IAS 1.60   An entity shall present current and non-current
              assets, and current and non-current liabilities, as
              separate classifications on the face of its statement
              of financial position except when a liquidity
              presentation provides information that is reliable
              and is more relevant.
57            If the entity presents separately current and non-
              current assets, and current and non-current
              liabilities on the face of its statement of financial
              position, does the entity classify:
   IAS 1.66   a. an asset as current when it:
              – is expected to be realised in, or is intended for
              sale or consumption in, the entity’s normal
              operating cycle;                                                     1              1              1             1                  1               1
              – is held primarily for the purpose of being traded;                 1              1              1             1                  1               1
              – is expected to be realised within twelve months
              after the balance sheet date; or                                     1              1              1             1                  1               1
              – is cash or a cash equivalent asset unless it is
              restricted from being exchanged or used to settle a
              liability for at least twelve months after the balance
              sheet date.                                                          1              1              1             1                  1               1
   IAS 1.69   b. a liability as current when it:
              – is expected to be settled in the entity’s normal
              operating cycle;                                                     1              1              1             1                  1               1
              – is held primarily for the purpose of being traded;                 1              1              1             1                  1               1
              – is due to be settled within twelve months after the
              balance sheet date; or                                               1              1              1             1                  1               1
              – is not attached to an unconditional right to defer
              settlement of the liability for at least twelve months
              after the balance sheet date.                                        1              1              1             1                  1               1
   IAS 1.72   c. its financial liabilities as current, when they are
              due to be settled within twelve months after the
              balance sheet date, even if:
              – the original term was for a period longer than
              twelve months; and                                                   1              1              1             1                  1               1
              – an agreement to refinance, or to reschedule
              payments, on a long-term basis is completed after
              the balance sheet date and before the financial
              statements are authorised for issue.                                 1              1              1             1                  1               1
   IAS 1.73   However item (c) above is classified as non-current
              if an entity expects, and has the discretion to
              refinance or rollover an obligation for at least 12
              months after balance sheet date under an existing
   IAS 1.74   loan facility.
              d. its long-term liability as current, where an entity
              breaches an undertaking under a long term loan
              agreement on or before the balance sheet date with
              the effect that the liability becomes payable on
              demand, even if the lender has agreed, after the
              balance sheet date and before the authorisation of
              the financial statements for issue, not to demand
              payment as a consequence of the breach.                              1              1              1             1                  1               1
   IAS 1.75   However item (d) above is classified as non-current
              if:
                                                                                                                                   Page 9 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
     Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
               – the lender agreed by the end of reporting period
               to provide a period of grace ending at least twelve
               months after the balance sheet date, within which
               the entity can rectify the breach; and                               1              1              1             1                   1               1
               – during the grace period the lender cannot demand
               immediate repayment.                                                 1              1              1             1                   1               1
58   IAS 1.61  Whichever method of presentation is adopted, does
               the entity disclose, for each asset and liability line
               item that combines amounts expected to be
               recovered or settled within no more than twelve
               months after the reporting period and more than
               twelve months after the reporting period, the
               amount expected to be recovered or settled after
               more than twelve months.                                  1               1              1             1                 1                1
59   IAS 1.56  When the entity makes a distinction between
               current and non-current assets and liabilities in its
               financial statements, has it presented deferred tax
               assets and deferred tax liabilities as non-current                   1              1              1             1                   1               1
60   IAS 28.38 items.the entity classify investments in associates
               Does
               accounted for using the equity method as non-
               current assets.                                                      1              1              1             1                   1               1
               Information to be presented in the statement of
               financial position
61   IAS 1.54  Have, as a minimum, the following line items been
               included on the face of the statement of financial
               statement to the extent that they are not presented in
               accordance with IAS 1.54A noted below:
               a. property, plant and equipment;                         1               1              1             1                 1                1
               b. investment property;                                              1              1              1             1                   1               1
               c. intangible assets;                                     1               1              1             1                 1                1
               d. financial assets (excluding amounts shown under
               (e), (h) and (i.);                                        1               1              1             1                 1                1
     IAS 28.38 e. investments accounted for using the equity                        1              1              1             1                   1               1
               f. biological assets;                                                1              1              1             1                   1               1
               g. inventories;                                                      1              1              1             1                   1               1
               h. trade and other receivables;                           1               1              1             1                 1                1
               i. cash and cash equivalents;                             1               1              1             1                 1                1
               j. trade and other payables;                              1               1              1             1                 1                1
               k. provisions;                                            1                   1              1         1                 1                     1
               l. financial liabilities (excluding amounts shown
               under (j) and (k.);                                       1               1              1             1                 1                1
               m. liabilities and assets for current tax;                1               1              1             1                 1                1
               n. deferred tax liabilities and deferred tax assets;      1               1              1             1                 1                1
     IAS 27.33 o. minority interest, presented within equity; and                   1              1              1             1                   1               1
               p. issued capital and reserves attributable to equity
               holders of the parent.                                    1               1              1             1                 1                1
     IAS 1.57  The descriptions used and the ordering of items or
               aggregation of similar items may be amended
               according to the nature of the entity and its
               transactions, to provide information that is relevant
               to an understanding of the entity’s financial
               position. For example, a bank amends the above
               descriptions to apply the more specific
               requirements in IAS 32. If IFRS 7 is applied, a
               financial institution amends the above descriptions
               to provide information that is relevant to the
62   IAS 1.54A operations of the financial institution.
               Have the following line items been included in the
               statement of financial position:
     IFRS 5.38 a. total assets classified as held for sale and assets
               included in disposal groups classified as held for
               sale in accordance with IFRS 5; and                                  1              1              1             1                   1               1
               b. liabilities included in disposal groups classified
               as held for sale in accordance with IFRS 5.                          1              1              1             1                   1               1
63   IAS 1.55  Have additional line items, headings and subtotals
               been presented in the statement of financial
               position when such presentation is relevant to an
               understanding of the entity’s financial position.                    1              1              1             1                   1               1
               Information to be presented either on the face
               of the Balance Sheet or in the notes


                                                                                                                                    Page 10 of 86
                                                                                                                                  Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
   Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
64 IAS 1.74  Does the entity disclose further sub classifications
             of the line items presented, classified in a manner
             appropriate to the entity’s operations.                              1              1              1             1                   1               1
65 IFRS 5.38 Does the entity disclose separately the major classes
   IFRS 5.39 of assets and liabilities classified as held for sale
             either on the face of the Balance Sheet or in the
             notes, except if the disposal group is a newly
             acquired subsidiary that meets the criteria to be
             classified as held for sale at acquisition.                          1              1              1             1                   1               1
             STATEMENT OF COMPREHENSIVE
             INCOME
66 IAS 1.29  Has each material class of similar items been
             presented separately in the statement of
             comprehensive income.                                     1               1              1             1                 1                1
67 IAS 1.32  Have items of income and expenses been presented
             separately and not been offset (items shall only be
             offset when this is required or permitted by a
             Standard).                                                1               1              1             1                 1                1
   IAS 1.34  Examples of items which are offset in the Income
             Statement include the following:
   IAS 1.35  a. gains and losses on the disposal of non-current
             assets, including investments and operating assets,
             are reported by deducting from the proceeds on
             disposal the carrying amount of the asset and
             related selling expenses;
             b. expenditure related to a provision that is
             recognised in accordance with IAS 37 and
             reimbursed under a contractual arrangement with a
             third party (for example, a supplier’s warranty
             agreement) may be netted against the related
             reimbursement; and
             c. gains and losses arising from a group of similar
             transactions are reported on a net basis, for
             example foreign exchange gains and losses or gains
             and losses arising on financial instruments held for
             trading purposes.
68 IAS 1.88  Does the entity include all items of income and
             expense in a period in the profit or loss (unless a
             Standard or an Interpretation requires otherwise).        1               1              1             1                 1                1
   IAS 1.89  Examples of items which are excluded from the
             profit and loss include:
   IAS 1.89  a. the correction of errors and the effect of changes
             in accounting policies (see IAS 8);
             b. revaluation surpluses (see IAS 16 and IAS 38);
             c. gains and losses arising on translating the
             financial statements of a foreign operation (see IAS
             d. gains and losses arising from the remeasuring of
             available for sale financial assets (see IAS 39);
             e. gains and losses on the hedging instrument that is
             determined to be an effective cash flow hedge (see
             IAS 39); and
             f. actuarial gains and losses recognised outside of
             profit or loss (see IAS 19).
             Information to be presented in the statement of
             comprehensive income
   IAS 32.35 Interest, dividends, losses, and gains relating to a
             financial instrument classified as a financial
             liability, or a component, shall be recognised in
             profit or loss as expense or income.
   IAS 32.40 Dividends classified as an expense may be
             presented in the Statement of comprehensive
             income either with interest on other liabilities or as
             a separate item. Disclosure of interest and
             dividends is subject to the requirements of IAS 1
             and IAS 30 (or IFRS 7, if applicable). In some
             circumstances, because of significant differences
             between interest and dividends with respect to
             matters such as tax deductibility, it is desirable to
             disclose them separately within the Income
             Statement. Disclosures of the tax effects are made
             in accordance with IAS 12.
                                                                                                                                  Page 11 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
   Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
69 IAS 1.82  Have, as a minimum, the following line items been
             included in the statement of Comprehensive
             a. revenue;                                                1               1              1             1                 1                1
             b. finance costs;                                          1               1              1             1                 1                1
   IAS 28.38 c. share of after-tax profit or loss of associates and
             joint ventures accounted for using the equity                         1              1              1             1                   1               1
   IAS 12.77 d. tax expense;                                            1               1              1             1                 1                1
   IFRS 5.33 e. a single amount comprising the total of the post-
             tax profit or loss of discontinued operations and the
             post-tax gain or loss recognised on the
             measurement to fair value less costs to sell or on the
             disposal of the assets or disposal group(s)
             constituting the discontinued operations; and                         1              1              1             1                   1               1
             f. profit or loss.                                         1               1              1             1                 1                1
70 IAS 1.83  Have, as a minimum, the following line items been
             included oin the statement of comprehensive
             income as allocations of profit or loss for the
   IAS 27.28 period: or loss attributable to non-controlling
             a. profit
             interest; and                                                         1              1              1             1                   1               1
             b. profit or loss attributable to owners of the parent.               1              1              1             1                   1               1
71 IAS 1.83  Have additional line items, headings and subtotals
             been presented on the face of the Income Statement
             when such presentation is relevant to an
             understanding of the entity’s financial performance.       1               1              1             1                 1                1
   IAS 1.87  No items of income and expense shall be presented
             as extraordinary items, either in the statement of
             comprehensive income or in the notes.
             Information to be presented either in the
             statement of comprehensive incomet or in the
             notes
   IAS 33.68 IAS 33.68 requires specific disclosures to be
             presented either on the face of the Income
             Statement or in the notes. This disclosure
             requirement is included in the respective section
72 IAS 1.97 (see item 61.). income and expense are material
             When items of
             has the following information been disclosed
             a. the amount; and                                                    1              1              1             1                   1               1
             b. the nature of the item.                                            1              1              1             1                   1               1
   IAS 1.98  Circumstances that may give rise to the separate
             disclosure of items of income and expense:
             a. the write-down of inventories to net realisable
             value or property, plant and equipment to
             recoverable amount, as well as reversals of such
             write-downs;
             b. a restructuring of the activities of an entity and
             reversals of any provisions for the costs of
             restructuring;
             c. disposals of items of property, plant and
             equipment;
             d. disposals of investments;
             e. discontinued operations;
             f. litigation settlements; and
             g. other reversals of provisions.
73 IAS 1.99  Does the entity present an analysis of expenses
             using a classification (whichever provides
             information that is reliable and more relevant)
             a. the on either:
   IAS1.102 based nature of expenses; or                                1                   1          1                 1                   1               1
   IAS 1.103 b. the function of expenses within the entity (in
             which case the entity discloses as a minimum its
             cost of sales).                                                       1        1                    1       1                   1               1
74 IAS 1.100 Does the entity present the analysis of expenses, as
             described above, in the statement of
             comprehensive income.                                      1                   1          1                 1                   1               1
75 IAS 1.104 If the entity classifies expenses by function, does it
             disclose additional information on the nature of
             expenses, including:
             a. depreciation and amortisation expense; and              1               1              1             1                 1                1
             b. employee benefits expense.                              1               1              1             1                 1                1



                                                                                                                                   Page 12 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
   Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
76 IFRS 5.33 Does the entity disclose, either on the face of the
             Income Statement or in the notes, an analysis of the
             amount totaling the post-tax profit or loss of
             discontinued operations and the post-tax gain or
             loss recognised on the measurement to fair value
             less costs to sell or on the disposal of assets or
             disposal group(s) constituting the discontinued
             operation, by identifying the following components:
             a. the revenue, expenses and pre-tax profit or loss
             of discontinued operations;                                            1              1              1             1                   1               1
             b. the related income tax expense;                                     1              1              1             1                   1               1
             c. the gain or loss recognised on the measurement
             to fair value less costs to sell or on the disposal of
             the assets or disposal group(s) constituting the
             discontinued operation; and                                            1              1              1             1                   1               1
             d. the related income tax expense.                                     1              1              1             1                   1               1
             EARNINGS PER SHARE
   IAS 33.2  IAS 33 shall be applied by the entity if:
   IAS 33.3  a. its ordinary shares or potential ordinary shares
             are publicly traded;                                                   1              1              1             1                   1               1
             b. it is in the process of issuing ordinary shares or
             potential ordinary shares in public markets; or                        1              1              1             1                   1               1
             c. it discloses earnings per share on a voluntary                      1              1              1             1                   1               1
77 IAS 33.3  If the entity discloses (voluntarily) earnings per
             share, have the earnings per share been disclosed in
             accordance with IAS 33:
             a. for basic and diluted EPS, refer to items 56. to                    1              1              1             1                   1               1
             b. for additional EPS amounts disclosed
             voluntarily, refer to item 65.                                         1              1              1             1                   1               1
78 IAS 33.4  Does an entity that presents both consolidated
             financial statements and separate financial
             statements prepared in accordance with IAS 27,
             present the disclosures required by this Standard
             only on the basis of the consolidated information.                     1              1              1             1                   1               1
79 IAS 33.4  Does an entity that chooses to disclose earnings per
             share based on its separate financial statements
             present such earnings per share information only on
             the face of its separate statement of comprehensive
             income and not in the consolidated financial
             statements.                                                            1              1              1             1                   1               1
80 IAS 33.64 If the number of ordinary or potential ordinary
             shares outstanding increases as a result of a
             capitalisation, bonus issue or share split, or
             decreases as a result of a reverse share split (even if
             these changes occur after the reporting period but
             before the financial statements are authorised for
             issue), and therefore the calculation of basic and
             diluted earnings per share for all periods presented
             has been adjusted retrospectively, has the fact that
             per share calculations reflect such changes in the
             number of shares been disclosed.                                       1              1              1             1                   1               1
81 IAS 33.66 Does the entity present, in the statement of
             comprehensive income for each class of ordinary
             shares that has a different right to share in profit for
             the period, basic and diluted earnings per share for
             the:
             a. profit or loss from continuing operations;                          1              1              1             1                   1               1
             b. profit or loss for the period;                                      1              1              1             1                   1               1
   IAS 33.67 If basic and diluted earnings per share are equal,
             dual presentation can be accomplished in one line
             on the Income Statement.
82 IAS 33.66 Does the entity present basic and diluted earnings
             per share with equal prominence for all periods
             presented.                                                             1              1              1             1                   1               1
83 IAS 33.68 If the entity reports a discontinuing operation, has
             the basic and diluted earnings per share for this line
             item been disclosed either on the face of the
             Income Statement or in the notes to the financial                      1              1              1             1                   1               1
             statements.


                                                                                                                                    Page 13 of 86
                                                                                                                                 Government
                                                                                         EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                        ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
   Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
84 IAS 33.69 Does the entity present basic and diluted earnings
             per share, even if the amounts are negative (ie a
             loss per share).                                                    1              1              1             1                   1               1
85 IAS 33.70 Does the entity disclose the following:
             a. the amounts used as the numerators in
             calculating basic and diluted earnings per share,
             and a reconciliation of those amounts to profit or
             loss for the period (the reconciliation shall include
             the individual effect of each class of instruments
             that affects earnings per share);                                   1              1              1             1                   1               1
             b. the weighted average number of ordinary shares
             used as the denominator in calculating basic and
             diluted earnings per share, and a reconciliation of
             these denominators to each other (the reconciliation
             shall include the individual effect of each class of
             instruments that affects earnings per share);                       1              1              1             1                   1               1
             c. instruments (including contingently issuable
             shares) that could potentially dilute basic earnings
             per share in the future, but were not included in the
             calculation of diluted earnings per share because
             they are anti-dilutive for the period(s) presented;                 1              1              1             1                   1               1
             and description of ordinary share transactions or
             d. a
             potential ordinary share transactions, other than as
             a result of a capitalisation, bonus issues or share
             splits or decreases as a result of a reverse share
             splits, that occur after the balance sheet date but
             before the financial statements are authorised for
             issue that would have changed significantly the
             number of ordinary shares or potential ordinary
             shares outstanding at the end of the period if those
             transactions had occurred before the end of the
             reporting period.                                                   1              1              1             1                   1               1
   IAS 33.71 Examples of transactions referred to in IAS
             33.70(d) include:
             a. an issue of shares for cash;                                     1              1              1             1                   1               1
             b. an issue of shares when the proceeds are used to
             repay debt or preference shares outstanding at
             balance sheet date;                                                 1              1              1             1                   1               1
             c. the redemption of ordinary shares outstanding;                   1              1              1             1                   1               1
             d. the conversion or exercise of potential ordinary
             shares outstanding at the balance sheet date into
             ordinary shares;                                                    1              1              1             1                   1               1
             e. an issue of options, warrants or convertible
             instruments; and                                                    1              1              1             1                   1               1
             f. the achievement of conditions that would result
             in the issue of contingently issuable shares.                       1              1              1             1                   1               1
86 IAS 33.72 Does the entity disclose the terms and conditions of
             financial instruments and other contracts generating
             potential ordinary shares that affect the
             measurement of basic and diluted earnings per
             share, if this disclosure is not already otherwise
             required (see IAS 32 and, if applicable, IFRS 7).                   1              1              1             1                   1               1
87 IAS 33.73 If the entity discloses, in addition to basic and
             diluted earnings per share, amounts per share using
             a reported component of the statement of
             comprehensive income other than one required by
             IAS 33:
             a. have basic and diluted amounts per share relating
             to such a component been disclosed with equal
             prominence and presented in the notes to the
             financial statements; and                                           1              1              1             1                   1               1
             b. has the basis been indicated on which the
             numerator(s) is(are) determined, including whether
             amounts per share are before tax or after tax.                      1              1              1             1                   1               1




                                                                                                                                 Page 14 of 86
                                                                                                                                 Government
                                                                                         EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                        ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
   Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
88 IAS 33.73 If the entity discloses, in addition to basic and
             diluted earnings per share, amounts per share using
             a component that is not reported as a line item in
             the Statement of comprehensive income, has a
             reconciliation been provided between the
             component used and a line item that is reported in
             the statement of comprehensive income.                              1              1              1             1                   1               1
             STATEMENT OF CASH FLOWS
89 IAS 1.29  Has each material class of similar items been
             presented separately in the statement of cash
             flows. (Has the entity disclosed the effect of
             exchange rate changes on cash and cash
             equivalents held or due in a foreign currency is
             reported in the statement of cash flows in order to
             reconcile cash and cash equivalents at the
             beginning and the end of the period. This amount is
             presented separately from cash flows from
             operating, investing and financing activities and
             includes the differences, if any, had those cash
             flows been reported at end of period exchange rates      1                   1              1             1                   1               1
             - IAS 7.28.)
             Presentation
90 IAS 7.10  Are the cash flows during the period classified by
             operating, investing and financing activities            1               1              1             1                 1                1
   IAS 7.6,  Definitions of different categories of cash flows are
   IAS 7.14- presented in IAS 7.6 and examples are presented in
   17        IAS 7.14-15, IAS 7.16 and IAS 7.17, respectively.
91 IAS 7.18  Does the entity report cash flows from operating
             activities using either:
             i. the direct method, whereby major classes of gross
             cash receipts and gross cash payments are disclosed
             (this method is encouraged); or                                     1              1              1             1                   1               1
             ii. the indirect method, whereby profit or loss is
             adjusted for the effects of transactions of a non-
             cash nature, any deferrals or accruals of past or
             future operating cash receipts or payments, and
             items of income or expense associated with
             investing or financing cash flows.                       1               1              1             1                 1                1
92 IAS 7.21  Does the entity report major classes of gross
             receipts and gross cash payments arising from
             investing and financing activities separately.           1               1              1             1                 1                1
             All cash flows except as noted in item 72. must be
             reported on a gross basis.
93 IAS 7.22  Are cash flows arising from the following
             operating, investing or financing activities reported
             on a net basis:
             a. cash receipts and payments on behalf of
             customers when the cash flows reflect the activities
             of the customer rather than those of the entity; and     1               1              1             1                 1                1
             b. cash receipts and payments for items in which
             the turnover is quick, the amounts are large, and the
             maturities are short.                                    1               1              1             1                 1                1
   IAS 7.24  Cash flows arising from each of the following
             activities of a financial institution may be reported
             on a net basis:
             a. cash receipts and payments for the acceptance
             and repayment of deposits with a fixed maturity
             b. the placement of deposits with and withdrawal
             of deposits from other financial institutions; and
             c. cash advances and loans made to customers and
             the repayment of those advances and loans.
             Components of cash and cash equivalents
   IAS 7.8   Bank borrowings are generally considered to be
             financing activities. However, in some countries,
             bank overdrafts that are repayable on demand form
             an integral part of the entity’s cash management.
             In these circumstances, bank overdrafts are
             included as a component of cash and cash
             equivalents. A characteristic of such banking
             arrangements is that the bank balance often
             fluctuates from being positive to overdrawn.

                                                                                                                                 Page 15 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
 94 IAS 7.45  Does the entity disclose the components of cash
              and cash equivalents.                                     1               1              1             1                 1                1
 95 IAS 7.46  Does the entity disclose the policy adopted in
              determining the composition of cash and cash
              equivalents.                                              1               1              1             1                 1                1
 96 IAS 7.45  Has a reconciliation of the amounts of cash and
              cash equivalents in the cash flow statement with the
              equivalent items in the statement of comrehensive
              income been provided.                                     1               1              1             1                 1                1
              Acquisitions of subsidiaries and business units
 97 IAS 7.39  Have the aggregate cash flows arising from
              acquisitions of subsidiaries or other business units
              been presented separately and classified as
              investing activities in the cash flow statement.                     1              1              1             1                   1               1
 98 IAS 7.40  Has the following information been disclosed, in
              aggregate, for acquisitions of subsidiaries or other
              business units during the period:
              a. the total purchase consideration;                                 1              1              1             1                   1               1
              b. the portion of the purchase consideration
              discharged by means of cash and cash equivalents;                    1              1              1             1                   1               1
              c. the amount of cash and cash equivalents in the
              subsidiary or business unit acquired; and                            1              1              1             1                   1               1
              d. the amount of the assets and liabilities other than
              cash or cash equivalents in the subsidiary or
              business unit acquired, summarised by each major                     1              1              1             1                   1               1
              category. of subsidiaries and business units
              Disposals
 99 IAS 7.39  Have the aggregate cash flows arising from
              disposals of subsidiaries or other business units
              been presented separately and classified as
              investing activities in the statement of cash flows.                 1              1              1             1                   1               1
100 IAS 7.40  Has the following information been disclosed, in
              aggregate, for disposals of subsidiaries or other
              business units during the period:
              a. the total disposal consideration;                                 1              1              1             1                   1               1
              b. the portion of the disposal consideration
              discharged by means of cash and cash equivalents;                    1              1              1             1                   1               1
              c. the amount of cash and cash equivalents in the
              subsidiary or business unit disposed of; and                         1              1              1             1                   1               1
              d. the amount of the assets and liabilities other than
              cash or cash equivalents in the subsidiary or
              business unit disposed of, summarised by each
              major category.                                                      1              1              1             1                   1               1
              Other cash flow information
101           Have the following cash flows been disclosed
              separately:
    IAS 7.31  a. cash inflow from interest;                             1               1              1             1                 1                1
    IAS 7.31  b. cash outflow from interest;                            1               1              1             1                 1                1
    IAS 7.31  c. cash inflow from dividends;                            1               1              1             1                 1                1
    IAS 7.31  d. cash outflow from dividends; and                       1               1              1             1                 1                1
    IAS 7.35  e. cash flows from taxes.                                 1               1              1             1                 1                1
102 IAS 7.36  When tax cash flows are allocated over more than
              one class of activity, has the total amount of taxes
              paid been disclosed.                                      1               1              1             1                 1                1
103 IAS 7.43  Are investing and financing transactions that do not
              require the use of cash or cash equivalents:
              a. excluded from the cash flow statement; and             1               1              1             1                 1                1
              b. disclosed elsewhere in the financial statements in
              a way that provides all the relevant information
              about these investing and financing activities.           1               1              1             1                 1                1
104 IAS 7.48  Has the entity disclosed the following information
              regarding significant cash and cash equivalent
              balances held, that are not available for use by the
              group:
              a. the amount; and                                        1               1              1             1                 1                1
              b. a commentary by management.                            1               1              1             1                 1                1
105 IAS 7.50  Has the entity disclosed the following information:
              a. the amount of undrawn borrowing facilities that
              may be available for future operating activities and
              to settle capital commitments, indicating any
              restrictions on the use of these facilities.                         1              1              1             1                   1               1

                                                                                                                                   Page 16 of 86
                                                                                                                                  Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              b. the aggregate amounts of the cash flows from
              each of operating, investing and financing activities
              related to interests in joint ventures reported using
              proportionate consolidation;                                        1              1              1             1                   1               1
              c. the aggregate amount of cash flows that
              represent increases in operating capacity separately
              from those cash flows that are required to maintain
              operating capacity; and                                             1              1              1             1                   1               1
              d. cash flows of each reported industry and
              geographical segment arising from:
              – operating activities;                                             1              1              1             1                   1               1
              – investing activities; and                                         1              1              1             1                   1               1
              – financing activities.                                             1              1              1             1                   1               1
              Disclosure requirements regarding business and
              geographical segments are addressed in the section
              on segment reporting.
    IAS 1.96  An entity can choose to present a Statement of
              changes in equity or a Statement of recognised
              income and expense. However, if an entity chooses
              the option to recognise actuarial gains and losses
              outside the profit or loss shall, it shall present a
              Statement of Recognised Income and Expense.
    IAS       The entity shall not present the actuarial gains and
    19.93B    losses in a Statement of Changes in Equity in the
              columnar format referred to in IAS 1.101 or any
              other format that includes the items specified in
              IAS 1.97.
              Items 84. to 91. include the presentation
              requirements where an entity presents a Statement
              of Changes in Equity.
    IAS       Item 92. sets out the presentation requirements
    19.93A – where an entity presents a Statement of Recognised
    93D       Income and Expense. (These presentation
              requirements are to be applied if an entity uses the
              option in IAS 19.93A-93D - see IAS 19.159C).
              STATEMENT OF CHANGES IN EQUITY
              Content of the Statement of Changes in Equity
104 IAS 1.29  Has each material class of similar items been
              presented separately in the Statement of Changes in
              Equity.                                                  1               1              1             1                 1                1
105 IAS 1.96  Does the Statement of Changes in Equity show on
              the face of the statement:
              a. profit or loss for the period;                        1               1              1             1                 1                1
              b. each item of income and expense that, as
              required by other Standards, is recognised directly
              in equity, and the total of these items;                 1               1              1             1                 1                1
              c. total income and expense for the period (sum of
              a. and b. above), showing separately the total
              amounts attributable to equity holders of the parent
              and to minority interests; and                           1               1              1             1                 1                1
              d. for each component of equity, the effects of
              changes in accounting policies and corrections of
              errors recognised in accordance with IAS 8.              1               1              1             1                 1                1
106 IAS 1.97  Is the following information presented either on the
              face of the Statement of Changes in Equity or in
              the notes:
              a. the amounts of transactions with equity holders
              acting in their capacity as equity holders, showing
              separately distributions to equity holders;              1               1              1             1                 1                1
              b. the balance of retained earnings at the beginning
              of the period and at the balance sheet date, and the
              changes during the period; and                           1               1              1             1                 1                1
              c. a reconciliation between the carrying amount of
              each class of contributed equity and each reserve at
              the beginning and the end of the period, separately
              disclosing each change.                                  1               1              1             1                 1                1




                                                                                                                                  Page 17 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
      IAS 32.35 Distributions to holders of a financial instrument
                classified as an equity instrument shall be debited
                by the issuer directly to equity net of any related
                income tax benefit. Transaction costs (other than
                costs of issuing an equity instrument that are
                directly attributable to the acquisition of a business,
                which shall be accounted for under IFRS 3) of an
                equity transaction shall be accounted for as a
                deduction from equity, net of any related income
107   IAS 1.107 tax benefit.
                Does the entity disclose, either on the Statement
                of Changes in Equity, or in the notes the
                following information:
                a. the amount of dividends recognised as
                distributions to equity holders during the
                period; and                                                1               1              1             1                 1                1
                b. the related amount per share.                           1               1              1             1                 1                1
      IFRIC 1.6 Has the change in the revaluation surplus arising
                from a change in the decommissioning, restoration
                and similar liability been disclosed on the face of
                the Statement of Changes in Equity.
108   IAS 28.39 Has the investor’s share of changes recognised
                directly in the associate’s equity been disclosed on
                the face of the Statement of Changes in Equity.                       1              1              1             1                   1               1
109   IFRS 5.38 Has the entity presented separately any cumulative
                income or expense recognised directly in equity
                relating to a non-current asset (or disposal group)
                classified as held for sale on the face of the
                Statement of Changes in Equity or in the notes.                       1              1              1             1                   1               1
110   IAS 32.39 Has the amount of transaction costs accounted for
                as a deduction from equity in the period been
                disclosed separately on the face of the statement.                    1              1              1             1                   1               1
111   IAS 32.39 Has the related amount of income taxes associated
                with transaction costs accounted for as a deduction
                from equity been included in the aggregate amount
                of current and deferred tax credited or charged to
                equity that is disclosed under IAS 12.                                1              1              1             1                   1               1
                STATEMENT OF RECOGNISED INCOME
                AND EXPENSE
112   IAS 19.93 Does the Statement of Recognised Income and
      B, IAS    Expenses comprise only the following items
      1.96      specified in IAS 1.96:
                a. profit or loss for the period;                          1               1              1             1                 1                1
                b. each item of income and expense that, as
                required by other Standards, is recognised directly
                in equity, and the total of these items;                   1               1              1             1                 1                1
                c. total income and expense for the period (sum of
                a. and b. above), showing separately the total
                amounts attributable to equity holders of the parent
                and to minority interests; and                             1               1              1             1                 1                1
                d. for each component of equity, the effects of
                changes in accounting policies and corrections of
                errors recognised in accordance with IAS 8.                1               1              1             1                 1                1
                NOTES TO THE FINANCIAL STATEMENTS

      IAS 1.114   Notes are normally presented in the following
                  order, which assists users in understanding the
                  financial statements and comparing them with
                  financial statements of other entities:
                  a. a statement of compliance with IFRS (see IAS
                  1.16);
                  b. a summary of significant accounting policies
                  applied, (see IAS 1.117);
                  c. supporting information for items presented on
                  the face of each financial statement in the order in
                  which each statement and each line item is
                  presented; and
                  d. other disclosures, including:
                  – contingent liabilities and unrecognised
                  contractual commitments; and
                  – non-financial disclosures e.g. the entity’s
                  financial risk management objectives and policies
                                                                                                                                      Page 18 of 86
                                                                                                                                Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
    Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
113 IAS 1.112 Do the notes to the financial statements:
              a. present information about the basis of
              preparation of the financial statements;                 1               1              1             1               1            1
              b. present the specific accounting policies used;        1               1              1             1               1            1
              c. disclose the information required by IFRS that is
              not presented on the face of the Balance Sheet,
              Income Statement, Statement of Changes in Equity
              or the cash flow statement; and                          1               1              1             1               1            1
              d. provide additional information that is not
              presented on the face of the Balance Sheet, Income
              Statement, Statement of Changes in Equity or the
              cash flow statement but is relevant to an
              understanding of any of them.                            1               1              1             1               1            1
114 IAS 1.113 Have the notes to the financial statements been
              presented in a systematic manner, as far as
              practicable                                              1               1              1             1               1            1
115 IAS 1.113 Has each item in the statement of financial
              position, Statement of comprehensive income,
              Statement of Changes in Equity and statement of
              cash flows been cross-referenced to any related
              information in the notes.                                1               1              1             1               1            1
              ACCOUNTING POLICIES, KEY
              MEASUREMENT ASSUMPTIONS AND
              CAPITAL
              Summary of significant accounting policies
116 IAS 1.117 Does the entity disclose in the summary of
              significant accounting policies the following
              a. the measurement basis or bases (for example,
              historical cost, current cost, net realisable value,
              fair value or recoverable amount) used in preparing
              the financial statements; and                            1               1              1             1               1            1
              b. the other accounting policies used that are
              relevant to an understanding of the financial            1               1              1             1               1            1
    IAS 1.118 When more than one measurement basis is used in
              the financial statements, for example when
              particular classes of assets are revalued, it is
              sufficient to provide an indication of the categories
              of assets and liabilities to which each measurement
117 IAS 1.121 basis is applied.disclose each significant accounting
              Does the entity
              policy that is not specifically required by IFRS, but
              is selected and applied in accordance with IAS 8.        1               1              1             1               1            1
118 IAS 1.122 Does the entity disclose, in the summary of
              significant accounting policies and/or other notes,
              the judgements (apart from those involving
              estimations) made by management in applying the
              accounting policies that have the most significant
              effect on the amounts recognised in the financial        1               1              1             1               1            1
    IAS 1.124 statements. disclosures required by IAS 1.122 are
              Some of the
              required by other Standards. For example, IAS 27
              requires an entity to disclose the reasons why the
              entity’s ownership interest does not constitute
              control, in respect of an investee that is not a
              subsidiary although more than half of its voting or
              potential voting power is owned directly or
              indirectly through subsidiaries.
              Disclosure requirements relating to specific
              accounting policies are included in the subsequent
              sections of this checklist.
              Changes in accounting policies
    IAS 8.14  An entity shall change an accounting policy only if
              the change:
              a. is required by a Standard or an Interpretation; or
              b. results in the financial statements providing
              reliable and more relevant information about the
              effects of transactions, other events or conditions
              on the entity’s financial position, financial
              performance or cash flows.
    IAS 34.43 Guidance for reporting a change in accounting
    IAS 34.44 policy in interim financial reports is provided by
              IAS 34.43 and 44.
                                                                                                                                Page 19 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
      IAS 8.17  Guidance for reporting a change in accounting
                policy to revalue assets in accordance with IAS 16
                or IAS 38 is to be dealt with as a revaluation in
                accordance with IAS 16 or IAS 38, rather than in
                accordance with IAS 8.
      IAS 8.05  Applying a requirement is impracticable when the
                entity cannot apply it after making every reasonable
                effort to do so. It can apply in the following
                circumstances:
                a. when the effects of retrospective application or
                retrospective restatement are not determinable;
                b. where determining the effect of (a) above would
                require assumptions about what management’s
                intent would have been in that period; or
                c. where determining the effect of (a) above would
                require significant estimates of amounts and it is
                impossible to distinguish objectively information
                about those estimates that provides evidence of
                circumstances that existed on the dates as to which
                those amounts are to be recognised, measured or
                disclosed and would have been available when the
                previous financial statements were authorised for
                issue.
119   IAS 8.19  Where a change in accounting policy results from
                the initial application of a Standard or an
                Interpretation, have the transitional provisions, if
                any, in that Standard or Interpretation been applied.                1              1              1             1                   1               1
120   IAS 8.19  Has a change in accounting policy been applied
                retrospectively, where an entity changes an
                accounting policy upon initial application of a
                Standard or an Interpretation that does not include
                specific transitional provisions applying to that
                change, or changes an accounting policy                              1              1              1             1                   1               1
121   IAS 8.22  voluntarily.
                When retrospective application is required (see IAS
                8.19 above) has the entity adjusted the opening
                balance of each affected component of equity for
                the earliest prior period presented and the other
                comparative amounts disclosed for each prior
                period presented as if the new accounting policy
                had always been applied.                                             1              1              1             1                   1               1
122   IAS 8.23  When retrospective application is required (see IAS
                8.19 above) has the entity applied the accounting
                policy changes prospectively because it is
                impractical to determine either:
                a. period specific effects; or                                       1              1              1             1                   1               1
                b. the cumulative effect of the change.                              1              1              1             1                   1               1
123   IAS 8.24  Where it is impracticable to determine the period
                specific effects of changing an accounting policy,
                has the entity applied the new accounting policy to
                the amount of assets and liabilities as at the
                beginning of the earliest period for which
                retrospective application is practicable.                            1              1              1             1                   1               1
124   IAS 8.25  Where it is impracticable to determine the
                cumulative effect at the beginning of the current
                period of applying a new accounting policy, has the
                entity applied the new accounting policy
                prospectively from the earliest date practicable.                    1              1              1             1                   1               1
125   IAS 8.28  When initial application of a Standard or
                Interpretation has an effect on the current period or
                any prior period presented, would have such an
                effect except that it is impracticable to determine
                the amount of the adjustment, or might have an
                effect on future periods, does the entity disclose the
                following information:
                a. the title of the Standard or Interpretation;                      1              1              1             1                   1               1
                b. when applicable, that the change in accounting
                policy is made in accordance with its transitional
                provisions;                                                          1              1              1             1                   1               1
                c. the nature of the change in accounting policy;                    1              1              1             1                   1               1


                                                                                                                                     Page 20 of 86
                                                                                                                                  Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              d. when applicable, a description of the transitional
              provisions;                                                         1              1              1             1                   1               1
              e. when applicable, the transitional provisions that
              might have an effect on future periods;                             1              1              1             1                   1               1
              f. for the current period and each prior period
              presented, to the extent practicable, the amount of
              the adjustment for each financial statement line
              item affected and the basic and diluted earnings per
              share (when IAS 33 applies to the entity);                          1              1              1             1                   1               1
              g. the amount of the adjustment relating to periods
              before those presented, to the extent practicable;                  1              1              1             1                   1               1
              h. if retrospective application is impractical for a
              particular prior period, or for periods before those
              presented, the circumstances that led to the
              existence of that condition and a description of how
              and from when the change in accounting policy has
              been applied.                                                       1              1              1             1                   1               1
    IAS 8.28, Financial statements of subsequent periods need not
    IAS 8.29  repeat the disclosures outlined above.
126 IAS 8.29  When a voluntary change in accounting policy has
              an effect on the current period or any prior period,
              would have an effect on that period except that it is
              impracticable to determine the amount of the
              adjustment, or might have an effect on future
              periods, does the entity disclose the following
              information: of the change in accounting policy;
              a. the nature                                            1                   1              1             1                   1               1
              b. the reasons why applying the new accounting
              policy provides reliable and more relevant
              information;                                             1                   1              1             1                   1               1
              c. for the current period and each prior period
              presented, to the extent practicable, the amount of
              the adjustment for each financial statement line
              item affected and the basic and diluted earnings per
              share (when IAS 33 applies to the entity);               1                         1              1             1                   1               1
              d. the amount of the adjustment relating to periods
              before those presented, to the extent practicable;       1                         1              1             1                   1               1
              e. if retrospective application is impractical for a
              particular prior period, or for periods before those
              presented, the circumstances that led to the
              existence of that condition and a description of how
              and from when the change in accounting policy has
              been applied.                                            1                         1              1             1                   1               1
    IAS 8.28, Financial statements of subsequent periods need not
    IAS 8.29  repeat the disclosures outlined above.
127 IAS 8.30, When the entity has not applied a new Standard or
    IAS 8.31  Interpretation that has been issued but is not yet
              effective, has the entity disclosed:
              a. the title of the new Standard or Interpretation;      1                   1              1             1                   1               1
              b. the nature of the impending change or changes in
              accounting policy;                                       1                   1              1             1                   1               1
              c. the date by which application of the Standard or
              Interpretation is required;                              1                   1              1             1                   1               1
              d. the date as at which it plans to adopt the
              Standard or Interpretation; and                          1                   1              1             1                   1               1
              e. either:
              – a discussion of the impact of the effect of the
              change(s) on its financial statements; or                1                   1              1             1                   1               1
              – if such an impact is not known or reasonably
              estimable, a statement to that effect.                              1              1              1             1                   1               1
              If a Standard or Interpretation is not applicable to
              the entity, this fact should be disclosed.               1                   1              1             1                   1               1
              Key estimation assumptions




                                                                                                                                  Page 21 of 86
                                                                                                                                Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
    Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
128 IAS 1.125 Does the entity disclose in the summary of
              significant accounting policies and/or other notes,
              information regarding key assumptions about the
              future, and other sources of key sources of
              estimation uncertainty, that have a significant risk
              of causing a material adjustment to the carrying
              amounts of assets and liabilities within the next
              financial year. In respect of those assets and
              liabilities, the notes shall include details of:
              a. their nature; and                                     1                   1              1             1                 1           1
              b. their carrying amount as at the end of the
              reporting period.                                             1              1              1             1                 1           1
    IAS 1.125 The disclosures under IAS 1.125 are presented in a
              manner that helps users of financial statements to
              understand the judgements management makes
              about the future. The nature and extent of the
              information provided varies according to the nature
              of the assumption and other circumstances.
    IAS 1.129 Examples of the types of disclosures made are:
              a. the nature of the assumption or other
              measurement uncertainty;
              b. the sensitivity of carrying amounts to the
              methods, assumptions and estimates underlying
              their calculation, including the reasons for the
              sensitivity;
              c. the expected resolution of an uncertainty and the
              range of reasonably possible outcomes within the
              next financial year in respect of the carrying
              amounts of the assets and liabilities affected; and
              d. an explanation of changes made to past
              assumptions concerning those assets and liabilities,
              if the uncertainty remains unresolved.
              Examples of key assumptions disclosed are:
              a. future changes in salaries;
              b. future changes in prices affecting other costs;
              c. risk adjustments to cash flows; and
              d. risk adjustments to discount rates.
    IAS 1.133 Some key assumptions referred to in IAS 1.125
              also require disclosures under other Standards. For
              example, IAS 37 requires disclosure, in certain
              circumstances, of major assumptions concerning
              future events affecting classes of provisions.
              IAS 16 requires disclosure of significant
              assumptions in estimating fair values of revalued
              items of property, plant and equipment. In
              addition, IAS 32 (or IFRS 7, if applicable) requires
              disclosure of significant assumptions applied in
              estimating fair values of financial assets and
              financial liabilities that are carried at fair value.
              Capital
129 IAS 1.134 Does the entity disclose information that enables
              users of its financial statements to evaluate the
              entity’s objectives, policies and processes for
              managing capital.                                        1                   1          1                 1                 1           1
130 IAS 1.135 To comply with IAS 1.134, does the entity disclose
              the following, based on the information provided
              internally to the entity’s key management
              personnel: information about its objectives,
              a. Qualitative
              policies and processes for managing capital,
              including (but not limited to):
              (i) a description of what it manages as capital;         1                   1          1                 1                 1           1
              (ii) when an entity is subject to externally imposed
              capital requirements, the nature of those
              requirements and how those requirements are
              incorporated into the management of capital; and         1                   1          1                 1                 1           1
              (iii) how it is meeting its objectives for managing
              capital                                                  1                   1          1                 1                 1           1




                                                                                                                                Page 22 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              b. Summary quantitative data about what it
              manages as capital. Some entities regard some
              financial liabilities (eg some forms of subordinated
              debt) as part of capital. Other entities regard capital
              as excluding some components of equity (eg
              components arising from cash flow hedges);                 1                   1          1                 1                   1               1
              c. Any changes in (a) and (b) from the previous
              period;                                                    1                   1          1                 1                   1               1
              d. Whether during the period it complied with any
              externally imposed capital requirements to which it
              is subject; and                                            1                   1          1                 1                   1               1
              e. When the entity has not complied with the
              externally imposed capital requirements to which it
              is subject, the consequences of such non-                             1              1              1             1                   1               1
    IAS 1.136 compliance. manage capital in a number of ways
              An entity may
              and be subject to a number of different capital
              requirements. For example, a conglomerate may
              include entities that undertake insurance activities
              and banking activities, and those entities may also
              operate in several jurisdictions. When an aggregate
              disclosure of capital requirements and how capital
              is managed would not provide useful information
              or distorts a financial statement user’s
              understanding of an entity’s capital resources, the
              entity shall disclose separate information for each
              capital requirement to which the entity is subject.
              BUSINESS COMBINATIONS
              Acquisitions
    IAS 7.39, Disclosure requirements regarding cash flows from
    IAS 7.40 acquisitions and disposals of subsidiaries or other
              business units are addressed in the section on
              statement of cash flows.
131 IFRS 3.66 Does the acquirer disclose information about
              business combinations that were effected:
              a. during the period;                                                 1              1              1             1                   1               1
              b. after the balance sheet date but before the
              financial statements were authorised for issue; and                   1              1              1             1                   1               1
    IAS 1.38  c. during the comparative period (in summary                          1              1              1             1                   1               1
132 IFRS 3.67 Have the following disclosures been made in the
              financial statements for each business combination
              that was effected during the period:
              a. the names and descriptions of the combining
              entities or businesses;                                               1              1              1             1                   1               1
              b. the acquisition date;                                              1              1              1             1                   1               1
              c. the percentage of voting power acquired;                           1              1              1             1                   1               1
              d. the cost of the combination;                                       1              1              1             1                   1               1
              e. a description of the component of that cost
              including costs directly attributable to the
              combination;                                                          1              1              1             1                   1               1
              f. when equity instruments are issued or issuable as
              part of the cost:
              – the number of equity instruments issued or
              issuable; and                                                         1              1              1             1                   1               1
              – the fair value of those instruments and the basis
              for determining that fair value;                                      1              1              1             1                   1               1
              g. details of any operation the entity has decided to
              dispose of as a result of the combination;                            1              1              1             1                   1               1
              h. the amounts recognised at acquisition date for
              each class of the acquirees assets, liabilities and
              contingent liabilities, and, unless disclosure would
              be impracticable, the carrying amounts of each of
              those classes, determined in accordance with IFRS,
              immediately before the combination (if such
              disclosure would be impracticable that fact shall be
              disclosed together with an explanation of why this
              is the case);                                                         1              1              1             1                   1               1




                                                                                                                                    Page 23 of 86
                                                                                                                                       Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 i. the amount of any excess recognised in the profit
                 or loss associated with an excess in the acquirer’s
                 interest in the net fair value of the acquirees
                 identifiable assets, liabilities and contingent
                 liabilities, over cost, and the line item in the Income
                 Statement in which the excess is recognised;                          1              1              1             1                   1               1
                 j. a description of the factors that contributed to a
                 cost that results in the recognition of goodwill                      1              1              1             1                   1               1
                 k. a description of each intangible asset that was
                 not recognised separately from goodwill and an
                 explanation of why the intangible asset’s fair value
                 could not be measured reliably or a description of
                 the nature of any excess recognised in the profit or
                 loss in i) above; and                                                 1              1              1             1                   1               1
                 l. the amount of the acquiree’s profit or loss since
                 the acquisition date included in the acquirer’s profit
                 or loss for the period, unless disclosures would be
                 impracticable (if such disclosure would be
                 impracticable that fact shall be disclosed together
                 with an explanation of why this is the case).                         1              1              1             1                   1               1
      IFRS 3.68 Information to be disclosed in IFRS 3.67 above
                 shall be disclosed in aggregate for business
                 combinations effected during the reporting period
                 that are individually immaterial.
134   IFRS 3.69 For business combinations where the initial
                 accounting was determined only provisionally, does
                 the entity disclose:
                 a. that fact; and                                                     1              1              1             1                   1               1
                 b. an explanation of why this is the case.                            1              1              1             1                   1               1
135   IFRS 3.70 Have the following disclosures been made in
                 aggregate for all business combinations effected
                 during the period:
                 a. the revenue of the combined entity for the period
                 as though the acquisition dates had been the
                 beginning of that period;                                             1              1              1             1                   1               1
                 b. the profit or loss of the combined entity for the
                 period as though the acquisition dates had been the
                 beginning of that period and                                          1              1              1             1                   1               1
                 c. where the disclosure of the information required
                 in a. and b. above would be impracticable, has that
                 fact been disclosed, together with an explanation of
                 why this is the case.                                                 1              1              1             1                   1               1
                 Business combinations after balance sheet date
136   IFRS 3.71 For business combinations effected after the
                 balance sheet date, but before the financial
                 statements are authorised for issue, has the
                 following beenrequired by IFRS 3.67 noted above;
                 a. information disclosed:
                 and                                                                   1              1              1             1                   1               1
                 b. if it is impracticable to disclose any of this
                 information, has this fact been disclosed together
                 with an explanation as to why this is the case.                       1              1              1             1                   1               1
                 Business combinations – adjustments
137   IFRS 3.72, Has the acquirer disclosed information to enable
      IFRS 3.73 users of its financial statements to evaluate the
                 financial effects of gains, losses, error corrections
                 and other adjustments recognised in the current
                 period that relate to business combinations that
                 were effected in the current or in previous periods,
                 by disclosing the following information:
                 a. the amount and an explanation of any gain or
                 loss recognised in the current period that:
                 – relates to the identifiable assets acquired or
                 liabilities or contingent liabilities assumed in a
                 business combination that was effected in the
                 current or a previous period; and                                     1              1              1             1                   1               1
                 – is of such size, nature or incidence that disclosure
                 is relevant to an understanding of the combined
                 entity’s financial performance; and                                   1              1              1             1                   1               1



                                                                                                                                       Page 24 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 b. where the initial accounting for a business
                 combination that was effected in the immediately
                 preceding period was determined only provisionally
                 at the end of that period, the amounts and
                 explanations of the adjustments to the provisional
                 values recognised during the current period; and                    1              1              1             1                   1               1
                 c. the information about error corrections required
                 to be disclosed by IAS 8 for any of the acquiree’s
                 identifiable assets, liabilities or contingent
                 liabilities, or changes in values assigned to those
                 items that the acquirer recognises during the current
                 period in accordance with IFRS 3.63-64.                             1              1              1             1                   1               1
                 BORROWING COSTS
                 An entity shall apply IAS 23R for annual periods
                 beginning on or after 1 January 2009. Earlier
                 application is encouraged.
117   IAS        If an entity applies IAS 23R for annual periods
      23R.29     beginning before 1 January 2009, does it disclose
                 that fact.                                                          1              1              1             1                   1               1
                 This item only applies if an entity does not early
                 adopt IAS 23R. If, however, IAS 23R is early
                 adopted disclosure of the accounting policy applied
                 might still be required under IAS 1.108 b).
138   IAS 23.29 Has the entity disclosed the accounting policy for
                 the recognition of borrowing costs.                                 1              1              1             1                   1               1
139   IAS 23.29, If the entity has capitalised borrowing costs does it
      IAS23R.26 also disclose the following information:
                 a. the amount of borrowing costs capitalised during
                 the period; and                                                     1              1              1             1                   1               1
                 b. the capitalisation rate used to determine the
                 amount of borrowing costs eligible for                              1              1              1             1                   1               1
                 CHANGES IN ACCOUNTING ESTIMATES
140   IAS 8.39   Has the following information been disclosed for a
                 change in accounting estimates that has an effect in
                 the current period or is expected to have an effect
                 in future periods:
                 a. the nature of the change; and                         1               1              1             1                 1                1
                 b. the amount of the change; or                          1               1              1             1                 1                1
      IAS 8.40   c. if applicable, the fact that the amount of the
                 effect in future periods is not disclosed because
                 estimating it requires undue cost or effort.             1               1              1             1                 1                1
      IAS 16.76 In accordance with IAS 8 an entity discloses the
                 nature and effect of a change in an accounting
                 estimate that has an effect in the current period or
                 is expected to have an effect in subsequent periods.
                 Such disclosure may arise from changes in
                 estimates with respect to:
      IAS 38.121 – residual values;
                 – the estimated costs of dismantling, removing or
                 restoring items of property, plant and equipment;
                 – useful lives; and
                 – depreciation/amortisation methods.
                 CONSOLIDATED FINANCIAL
                 STATEMENTS
      IAS 27.10 A parent need not present consolidated financial
                 statements to comply with IFRS if and only if:
                 a. it is a wholly-owned subsidiary or the owners of
                 the minority interests, including those not otherwise
                 entitled to vote, do not object to the parent not
                 presenting consolidated financial statements;
                 b. its securities are not publicly traded;
                 c. it is not in the process of issuing securities in
                 public securities markets; and
                 d. the immediate or ultimate parent publishes
                 consolidated financial statements that comply with
                 IFRS.




                                                                                                                                     Page 25 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
141 IAS 27.33 Has any non controlling interest in the net assets of
              consolidated subsidiaries been presented in the
              consolidated statement of financial position within
              equity, separately from the parent shareholders’
              equity.                                                               1              1              1             1                   1               1
142 IAS 27.33 Has any non controlling interest in the profit or
              loss of the group been presented separately in the
              consolidated statement of comprehensive income.                       1              1              1             1                   1               1
    IAS 27.35 Losses applicable to the minority in a consolidated
              subsidiary may exceed the minority interest in the
              subsidiary’s equity. The excess, and any further
              losses applicable to the minority, are charged
              against the majority interest except to the extent
              that the minority has a binding obligation and is
              able to make an additional investment to cover the
              losses. If the subsidiary subsequently reports
              profits, such profits are allocated to the majority
              interest until the minority’s share of losses
              previously absorbed by the majority has been
143 IAS 27.41 recovered.
              Have the following disclosures been made:
              a. the nature of the relationship between the parent
              and a subsidiary when the parent does not own,
              directly or indirectly through subsidiaries, more
              than half of the voting power;                                        1              1              1             1                   1               1
              b. for an investee of which more than half of the
              voting or potential voting power is owned, directly
              or indirectly through subsidiaries, but which,
              because of the absence of control, is not a
              subsidiary, the reasons why the ownership does not
              constitute control;                                                   1              1              1             1                   1               1
              c. the reporting date of the financial statements of a
              subsidiary when such financial statements are used
              to prepare consolidated financial statements and are
              as of a reporting date or for a period that is
              different from that of the parent, and the reason for
              using a different reporting date or different period;                 1              1              1             1                   1               1
              and nature and extent of any significant
              d. the
              restrictions on the ability of subsidiaries to transfer
              funds to the parent in the form of cash dividends,
              repayment of loans or advances (ie borrowing
              arrangements or regulatory requirements).                             1              1              1             1                   1               1
              Parent’s and investor’s separate financial
              statements
144 IAS 27.42 Have the following disclosures, in the parent’s
              separate financial statements that elects not to
              present consolidated financial statements (in
              accordance with IAS 27.10), been made:
              a. the fact that the financial statements are separate
              financial statements;                                                 1              1              1             1                   1               1
              b. that the exemption from consolidation has been
              used;                                                                 1              1              1             1                   1               1
              c. the name and country of incorporation or
              residence of the entity whose consolidated financial
              statements that comply with IFRS have been
              produced for public use (and the address where
              these are obtainable);                                                1              1              1             1                   1               1
              d. a list of significant investments in subsidiaries,
              jointly controlled entities or associates, including
              the name, country of incorporation or residence,
              proportion of ownership interest and, if different,
              proportion of voting power held; and                                  1              1              1             1                   1               1
              e. a description of the method used to account for
              investments in subsidiaries, associates and jointly
              controlled entities.                                                  1              1              1             1                   1               1
145 IAS 27.42 Have the following disclosures, in the parent’s
              (other than a parent covered by IAS 27.41) or
              venturer’s/investor's separate financial statements,
              been made:
              a. the fact that the financial statements are separate
              financial statements;                                                 1              1              1             1                   1               1

                                                                                                                                    Page 26 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 b. the reasons why those separate financial
                 statements are prepared if not required by law;                      1              1              1             1                   1               1
                 c. a list of significant investments in subsidiaries,
                 jointly controlled entities or associates, including
                 the name, country of incorporation or residence,
                 proportion of ownership interest and, if different,
                 proportion of voting power held; and                                 1              1              1             1                   1               1
                 d. a description of the method used to account for
                 investments in subsidiaries, associates and jointly
                 controlled entities.                                                 1              1              1             1                   1               1
                 e. identification of the consolidated financial
                 statements of the parent.                                            1              1              1             1                   1               1
                 DIVIDENDS PAID AND PROPOSED
146   IAS 1.137 Does the entity disclose in the notes the following
                 information:
                 a. the amount of dividends proposed or declared
                 before the financial statements were authorised for
                 issue but not recognised as a distribution to owners
                 during the period;                                        1               1              1             1                 1                1
                 b. the related amount per share; and                      1               1              1             1                 1                1
                 c. the amount of any cumulative preference
                 dividends not recognised.                                            1              1              1             1                   1               1
                 EMPLOYEE BENEFITS
                 IFRIC 14 IAS 19—The Limit on a Defined
                 Benefit Asset, Minimum Funding Requirements
                 and their Interaction
                 Items 127 & 128 set out disclosure requirements
                 that have to be applied if an entity early adopts
                 IFRIC 14.
147              If an entity early adopts IFRIC 14 for a period
                 beginning before 1 January 2008, does it disclose
                 that fact.                                                           1              1              1             1                   1               1
                 An entity shall apply IFRIC 14 for annual periods
                 beginning on or after 1 January 2008. Earlier
                 application is permitted.
148              Does the entity disclose any restrictions on the
                 current realisability of the surplus (from a defined
                 benefit plan) or the basis used to determine the
                 amount of the economic benefit available.                            1              1              1             1                   1               1
      IFRIC      In accordance with IAS 1, the entity shall disclose
      14.10, IAS information about the key sources of estimation
      1.116      uncertainty at the balance sheet date that have a
                 significant risk of causing a material adjustment to
                 the carrying amount of the net balance sheet asset
                 or liability.
                 Short-term employee benefits
      IAS 19.23 Although IAS 19 does not require specific
      IAS 1.104 disclosures about short-term employee benefits,
                 other IFRS may require disclosures. IAS 1 requires
                 that the entity should disclose staff costs.
                 Multi-employer plans
      IAS 19.29 If a multi-employer plan is a defined benefit plan
                 and the entity has sufficient information available
                 to account for the plan as a defined benefit plan
                 then the disclosures for defined benefit plans
                 should be made accordingly.
149   IAS 19.30 When sufficient information is not available to use
                 defined benefit accounting for a multi-employer
                 plan that is a defined benefit plan, does the entity
                 disclose: that the plan is a defined benefit plan;
                 a. the fact                                                          1              1              1             1                   1               1
                 b. the reason why sufficient information is not
                 available to enable the entity to account for the plan
                 as a defined benefit plan; and                                       1              1              1             1                   1               1
                 c. to the extent that a surplus or deficit in the plan
                 may affect the amount of future contributions,
                 disclose in addition:
                 – any available information about that surplus or
                 deficit;                                                             1              1              1             1                   1               1
                 – the basis used to determine that surplus or deficit;
                 and                                                                  1              1              1             1                   1               1
                                                                                                                                      Page 27 of 86
                                                                                                                                         Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A        ENTITY B       ENTITY C       ENTITY D       ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A    Yes No   N/A  Yes No    N/A  Yes No    N/A  Yes No    N/A         Yes No    N/A
                 – the implications, if any, for the entity.                           1               1              1              1              1                     1
                 Defined benefit plans that share risks between
                 various entities under common control
      IAS 19.34, Defined Benefit Plans that share risks between
      IAS 19.34 various entities under common control, for
      A          example, a parent and its subsidiaries, are not multi-
                 employer plans. Participation in such a plan is a
                 related party transaction for each individual group
                 entity. The disclosure requirements listed below
                 only relate to an entity’s separate or individual
150   IAS 19.34 financial statements.
                 When an entity participates in a defined benefit
      B          plan that shares risks between various entities under
                 common control, does the entity make the
                 following disclosure in its separate or individual
                 financial statements:
                 a. the contractual agreement or stated policy for
                 charging the net defined benefit cost or the fact that
                 there is no such policy.                                              1               1              1              1                   1                1
                 b. the policy for determining the contribution to be
                 paid by the entity.                                                   1               1              1              1                   1                1
                 c. if the entity accounts for an allocation of the net
                 defined benefit cost in accordance with IAS
                 19.34A, all the information about the plan as a
                 whole in accordance with IAS 19.120-121 (see                          1               1              1              1                   1                1
                 item the entity accounts for the contribution payable
                 d. if 133.).
                 for the period in accordance with IAS 19.34A, the
                 information about the plan as a whole required in
                 accordance with IAS 39.120A(b)-(e), (j), (n), (o),
                 (q) and 121 (see item 133.).                                          1               1              1              1                   1                1
      IAS 24.20 e. participation by a parent or subsidiary in a
                 defined benefit plan that shares risks between
                 group entities as is a transaction between related
                 parties (see IAS 19.34B).                                             1               1              1              1                   1                1
                 The other disclosures required by IAS 19.120A do
                 not apply (see item 133.).
                 Defined contribution plans
151   IAS 19.46 Does the entity disclose the amount recognised as
                 an expense for defined contribution plans.                 1               1              1              1                  1                 1
152   IAS 19.47 Does the entity disclose contributions to defined
                 contribution plans for key management personnel
                 when required by IAS 24.                                   1                    1              1              1                   1               1
                 Defined benefit plans
      IAS 19.122 When the entity has more than one defined benefit
                 plan, disclosures may be made in total, separately
                 for each plan, or in such groupings as are
                 considered to be the most useful.
153   IAS 19.120 Does the entity disclose the following information
      ,          that enables users of financial statements to
      IAS 19.120 evaluate the nature of its defined benefit plans and
      A,         the financial effects of changes in those plans
      IAS 19.121 during the period:
                 a. the entity’s accounting policy for recognising
                 actuarial gains and losses;                                           1               1              1              1                   1                1
                 b. a general description of the type of plan
                 including informal practices that give rise to
                 constructive obligations included in the
                 measurement of the defined benefit obligation in
                 accordance with IAS 19.52;                                            1               1              1              1                   1                1
                 c. a reconciliation of opening and closing balances
                 of the present value of the defined benefit
                 obligation showing separately, if applicable, the
                 effects during the period attributable to each of the
                 – current service cost;
                 following:                                                            1               1              1              1                   1                1
                 – interest cost;                                                      1               1              1              1                   1                1
                 – contributions by plan participants;                                 1               1              1              1                   1                1
                 – actuarial gains and losses;                                         1               1              1              1                   1                1
                 – foreign currency exchange rate changes on plans
                 measured in a currency different from the entity’s
                 presentation currency;                                                1               1              1              1                   1                1
                 – benefits paid;                                                      1               1              1              1                   1                1

                                                                                                                                         Page 28 of 86
                                                                                                                                    Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                        ENTITY A        ENTITY B       ENTITY C       ENTITY D       ENTITY E              ENTITY F
Reference Requirement                                                Yes No    N/A    Yes No   N/A  Yes No    N/A  Yes No    N/A  Yes No    N/A         Yes No    N/A
          – past service cost;                                                    1               1              1              1              1                     1
          – business combinations;                                                1               1              1              1              1                     1
          – curtailments; and                                                     1               1              1              1              1                     1
          – settlements.                                                          1               1              1              1              1                     1
          d. an analysis of the defined benefit obligation into
          amounts arising from plans that are wholly
          unfunded and amounts arising from plans that are
          wholly or partly funded.                                                1               1              1              1                   1                1
          e. a reconciliation of the opening and closing
          balances of the fair value of plan assets and of the
          opening and closing balances of any reimbursement
          right recognised as an asset in accordance with IAS
          19.104A showing separately, if applicable, the
          effects during the period attributable to each of the
          following:
          – expected return on plan assets;                                       1               1              1              1                   1                1
          – actuarial gains and losses;                                           1               1              1              1                   1                1
          – foreign currency exchange rate changes on plans
          measured in a currency different from the entity’s
          presentation currency;                                                  1               1              1              1                   1                1
          – contributions by the employer;                                        1               1              1              1                   1                1
          – contributions by plan participants;                                   1               1              1              1                   1                1
          – benefits paid;                                                        1               1              1              1                   1                1
          – business combinations; and                                            1               1              1              1                   1                1
          – settlements.                                                          1               1              1              1                   1                1
          f. a reconciliation of the present value of the
          defined benefit obligation in (c.) and the fair value
          of the plan assets in (e.) to the assets and liabilities
          recognised in the Balance Sheet, showing at least
          – the net actuarial gains or losses not recognised in
          the Balance Sheet;                                                      1               1              1              1                   1                1
          – the past service cost not recognised in the
          Balance Sheet;                                                          1               1              1              1                   1                1
          – any amount not recognised as an asset, because
          of the limit in IAS 19.58(b);                                           1               1              1              1                   1                1
          – the fair value at the balance sheet date of any
          reimbursement right recognised as an asset under in
          accordance with IAS 19.104A (with a brief
          description of the link between the reimbursement
          right and the related obligation); and                                  1               1              1              1                   1                1
          – the other amounts recognised in the Balance                           1               1              1              1                   1                1
          g. the total expense recognised in profit or loss for
          each of the following, and the line item(s) in which
          they are included:
          – current service cost;                                                 1               1              1              1                   1                1
          – interest cost;                                                        1               1              1              1                   1                1
          – expected return on plan assets;                                       1               1              1              1                   1                1
          – expected return on any reimbursement right
          recognised as an asset in accordance with IAS
          19.104A;                                                                1               1              1              1                   1                1
          – actuarial gains and losses;                                           1               1              1              1                   1                1
          – past service cost;                                                    1               1              1              1                   1                1
          – the effect of any curtailment or settlement; and                      1               1              1              1                   1                1
          – the effect of the limit in IAS 19.58(b).                              1               1              1              1                   1                1
          h. the total amount recognised in the Statement of
          Recognised Income and Expense for each of the
          following:
          – actuarial gains and losses; and                                       1               1              1              1                   1                1
          – the effect of the limit in IAS 19.58(b).                              1               1              1              1                   1                1
          i. for entities that recognise actuarial gains and
          losses in the Statement of Recognised Income and
          Expense in accordance with IAS 19.93A, the
          cumulative amount of actuarial gains and losses
          recognised in the Statement of Recognised Income                        1               1              1              1                   1                1
          and Expense.
          j. for each major category of plan assets, which
          shall include, but is not limited to, equity
          instruments, debt instruments, property, and all
          other assets, the percentage or amount that each
          major category constitutes of the fair value of the                     1               1              1              1                   1                1
          total plan assets.

                                                                                                                                    Page 29 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
               k. the amounts included in the fair value of plan
               assets for:
               – each category of the entity’s own financial
               instruments; and                                                    1              1              1             1                   1               1
               – any property occupied by, or other assets used by,
               the entity.                                                         1              1              1             1                   1               1
               l. a narrative description of the basis used to
               determine the overall expected rate of return on
               assets, including the effect of the major categories
               of plan assets.                                                     1              1              1             1                   1               1
               m. the actual return on plan assets, as well as the
               actual return on any reimbursement right
               recognised as an asset in accordance with IAS                       1              1              1             1                   1               1
               19.104A
               n. the principal actuarial assumptions used (in
               absolute terms and not just as a margin between
               different percentages or other variables) as at the
               balance sheet date, including, when applicable:
               – the discount rates;                                               1              1              1             1                   1               1
               – the expected rates of return on any plan assets for
               the periods presented in the financial statements;                  1              1              1             1                   1               1
               – the expected rates of return for the periods
               presented in the financial statements on any
               reimbursement right recognised as an asset in
               accordance with IAS 19.104A;                                        1              1              1             1                   1               1
               – the expected rates of salary increases (and of
               changes in an index or other variable specified in
               the formal or constructive terms of a plan as the
               basis for future benefit increases);                                1              1              1             1                   1               1
               – medical cost trend rates; and                                     1              1              1             1                   1               1
               – any other material actuarial assumptions used.                    1              1              1             1                   1               1
               o. the effect of an increase of one percentage point
               and the effect of a decrease of one percentage point
               in the assumed medical cost trend rates on:
               – the aggregate of the current service cost and
               interest cost components of net periodic post-
               employment medical costs; and                                       1              1              1             1                   1               1
               – the accumulated post-employment benefit
               obligation for medical costs.                                       1              1              1             1                   1               1
    IAS 19.120 For the purposes of the disclosure, all other
    A (o)      assumptions shall be held constant. For plans
               operating in a high inflation environment, the
               disclosure shall be the effect of a percentage
               increase or decrease in the assumed medical cost
               trend rate of a significance similar to one
               percentage point in a low inflation environment.
               p. the amounts for the current annual period and
               previous four annual periods of:
               – the present value of the defined benefit
               obligation, the fair value of the plan assets and the
               surplus or deficit in the plan; and                                 1              1              1             1                   1               1
               – the experience adjustments arising on:
               (A) the plan liabilities expressed either as (1) an
               amount or (2) a percentage of the plan liabilities at
               the balance sheet date; and                                         1              1              1             1                   1               1
               (B) the plan assets expressed either as (1) an
               amount or (2) a percentage of the plan assets at the
               balance sheet date.                                                 1              1              1             1                   1               1
    IAS 19.120 If an entity is a first time adopter, the entity may
    A (p)      disclose the amounts required by IAS 19.120A(p)
               as the amounts are determined for each accounting
               period retrospectively from the transition date
               (IFRS 1.20A) (see item 27.)
               q. the employer’s best estimate of contributions
               expected to be paid to the plan during the annual
               period beginning after the balance sheet date.                      1              1              1             1                   1               1
154 IAS 19.122 When the entity provides disclosures in total for a
               grouping of defined benefit plans, are such
               disclosures provided in the form of weighted
               averages or of relatively narrow ranges.                            1              1              1             1                   1               1


                                                                                                                                   Page 30 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
155 IAS 19.124 Does the entity disclose the following information
               when required by IAS 24:
               a. related party transactions with post-employment
               benefit plans; and                                        1               1              1             1                 1                1
               b. post-employment benefits for key management
               personnel.                                                1               1              1             1                 1                1
156 IAS 19.125 When required by IAS 37, does the entity disclose
               information about contingent liabilities arising from
               post-employment benefit obligations.                                 1              1              1             1                   1               1
157 IAS 19.116 Does the entity offset an asset relating to one plan
               against a liability relating to another plan when and
               only when the entity:
               a. has a legally enforceable right to use a surplus in
               one plan to settle obligations under the other plan;
               and                                                                  1              1              1             1                   1               1
               b. intends either to settle the obligations on a net
               basis, or realise the surplus in one plan and settle
               the obligation under the other plan simultaneously.                  1              1              1             1                   1               1
               Other long-term employee benefits
    IAS 19.131 Although IAS 19 does not require specific
               disclosures about other long-term employee
               benefits, other Standards may require disclosures,
               for example where the expense resulting from such
               benefits is material and so would require disclosure
               in accordance with IAS 1.
               Termination benefits
158 IAS 19.141 If there is uncertainty about the number of
               employees who will accept an offer of termination
               benefits, a contingent liability exists. Does the
               entity disclose, as required by IAS 37, information
               about the contingent liability unless the possibility
               of an outflow in settlement is remote.                               1              1              1             1                   1               1
159 IAS 19.142 Does the entity disclose, as required by IAS 1, the
               nature and amount of termination benefits if                         1              1              1             1                   1               1
160 IAS 19.143 When required by IAS 24, does the entity disclose
               information about termination benefits for key
               management personnel.                                                1              1              1             1                   1               1
               EQUITY
    IAS 1.80   An entity without share capital, such as a
               partnership, shall disclose information equivalent to
               that required below, showing movements during
               the period in each category of equity interest, and
               the rights, preferences and restrictions attaching to
               each category of equity interest.
161 IAS 1.79   Does the entity disclose the following information
               for each class of share capital (or for each category
               of equity interest for an entity without share
               capital):
               a. the number of shares authorised;                       1               1              1             1                 1                1
               b. the number of shares issued and fully paid, and
               issued but not fully paid;                                1               1              1             1                 1                1
               c. par value per share, or that the shares have no par
               value;                                                    1               1              1             1                 1                1
               d. a reconciliation of the number of shares
               outstanding at the beginning and at the end of the
               period;                                                   1               1              1             1                 1                1
               e. the rights, preferences and restrictions attaching
               to that class including restrictions on the
               distribution of dividends and the repayment of                       1              1              1             1                   1               1
    IAS        capital; in the entity held by the entity or by its
               f. shares
    32.34,IAS subsidiaries or associates (‘treasury shares’); and
    24.17                                                                           1              1              1             1                   1               1
               g. shares reserved for issue under options and
               contracts for the sale of shares, including terms and
               amounts.                                                             1              1              1             1                   1               1
162 IAS 1.79   Does the entity describe the nature and purpose of
               each reserve within equity.                                    1              1          1             1                 1                1
163 IAS 32.34, Does the entity provide disclosure in accordance
    IAS 24.17 with IAS 24, if the entity reacquires its own shares
               from related parties.                                                1              1              1             1                   1               1


                                                                                                                                    Page 31 of 86
                                                                                                                                       Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 Members' shares in co-operative entities and
                 similar instruments (IFRIC 2)
      IFRIC 2.5, The contractual right of the holder of a financial
      IFRIC 2.8 instrument (including members’ shares in co-
                 operative entities) to request redemption does not,
                 in itself, require that financial instrument to be
                 classified as a financial liability. Rather, the entity
                 must consider all of the terms and conditions of the
                 financial instrument in determining its
                 classification as a financial liability or equity.
                 Those terms and conditions include relevant local
                 laws, regulations and the entity’s governing charter
                 that can impose various types of prohibitions on the
                 redemption of members’ shares.
164   IFRIC      When a change in the redemption prohibition of
      2.13       members’ shares leads to a transfer between
                 financial liabilities and equity, does the entity
                 disclose separately the amount, timing and reason
                 for the transfer.                                                     1              1              1             1                   1               1
                 ERRORS
165   IAS 8.42, Has the amount of the correction of an error been
      IAS 8.43   reported either (unless this would require undue
                 cost or effort):
                 a. by restating the comparative amounts for the
                 prior period(s) in which the error occurred; or                       1              1              1             1                   1               1
                 b. when the error occurred before the earliest prior
                 period presented, by restating the opening balances
                 of assets, liabilities and retained equity for that
                 period.                                                               1              1              1             1                   1               1
166   IAS 8.44   When it is impracticable to determine the period-
                 specific effects of an error on comparative
                 information, does the entity restate the opening
                 balance of assets, liabilities and equity for the
                 earliest period for which retrospective restatement
                 is practicable.                                                       1              1              1             1                   1               1
167   IAS 8.45   When it is impractical to determine the cumulative
                 effect, at the beginning of the current period, the
                 entity shall restate the comparative information to
                 correct the error prospectively from the earliest date
                 practicable.                                                          1              1              1             1                   1               1
      IAS 8.46   The correction of a prior period error is excluded
                 from profit or loss for the period in which the error
                 is discovered. Any information presented about
                 prior periods, including any historical summaries of
                 financial data, is restated as far back as practicable.
168   IAS 8.49   Does the entity disclose the following information:
                 a. the nature of the error;                                           1              1              1             1                   1               1
                 b. the amount of the correction for each prior
                 period presented (to the extent practicable) for each
                 financial statement line item affected;                               1              1              1             1                   1               1
                 c. the amount of the correction for each prior period
                 presented (to the extent practicable) for basic and
                 diluted earnings per share (where IAS 33 applies to
                 the entity);                                                          1              1              1             1                   1               1
                 d. the amount of the correction at the beginning of
                 the earliest period presented; and                                    1              1              1             1                   1               1
                 e. where retrospective restatement is impracticable,
                 the circumstances that led to the existence of that
                 condition and a description of how and from when
                 the error has been corrected.                                         1              1              1             1                   1               1
      IAS 8.49   Financial statements of subsequent periods need not
                 repeat the disclosures noted in IAS 8.49 above.                       1              1              1             1                   1               1
                 EVENTS AFTER END OF REPORTING
                 PERIOD
169   IAS 10.19 Have the disclosures in the financial statements
                 been updated to reflect information that has been
                 received after the end of reporting periond but
                 which relates to conditions that existed at the                 1              1              1             1                   1               1
                 balance sheet date.


                                                                                                                                       Page 32 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
170 IAS 10.21 If non-adjusting events after the end of reporting
                period are material, and thus non-disclosure could
                influence the economic decisions of users taken on
                the basis of the financial statements, does the entity
                disclose the following for each material category of
                non-adjusting event after balance sheet date (see
                IAS 10.22 which provides examples of such
                events):
                a. the nature of the event; and                                      1              1              1             1                   1               1
                b. an estimate of its financial effect, or a statement
                that such an estimate cannot be made.                                1              1              1             1                   1               1
                FINANCIAL GUARANTEE CONTRACTS
    IAS 39.9    A f inancial guarantee contract is defined as a
                contract that requires the issuer to make specified
                payments to reimburse the holder for a loss it incurs
                because a specified debtor fails to make payment
                when due in accordance with the original or
                modified terms of a debt instrument.
171 IAS 1.117 Does the entity disclose its accounting policy in
                relation to accounting for Financial Guarantee
                Contracts.                                                1               1              1             1                 1                1
                FINANCIAL INSTRUMENTS
                Classes of financial instruments and level of
                disclosure
172 IFRS 7.6 Where disclosures are required by class of financial
                instrument, does the entity:
                – group financial instruments into classes that are
                appropriate to the nature of the information
                disclosed and that take into account the
                characteristics of those financial instruments.                1              1              1             1                   1               1
                – provide sufficient information to permit
                reconciliation to the relevant items presented in the
                Balance Sheet.                                                 1              1              1             1                   1               1
    IFRS 7.B1 - IFRS 7.6 (item 152.) requires an entity to group
    B3          financial instruments into classes that are
                appropriate to the nature of the information
                disclosed and that take into account the
                characteristics of those financial instruments. These
                classes are determined by the entity and as such,
                are distinct from the categories of financial
                instruments specified in IAS 39. instruments, an
                In determining classes of financial
                entity shall, at minimum:
                (a) distinguish instruments measured at amortised
                cost from those measured at fair value                    1               1              1             1                 1                1
                (b) treat as a separate class or classes those
                financial instruments outside the scope of this IFRS      1               1              1             1                 1                1
                An entity decides, in the light of its circumstances,
                how much detail it provides to satisfy the
                requirements and how it aggregates information to
                display the overall picture without combining
                information with different characteristics. It is
                necessary to strike a balance between
                overburdening financial statements with excessive
                detail that may not assist users of financial
                statements and obscuring important information as
                a result of too much aggregation. For example, an
                entity shall not obscure important information by
                including it among a large amount of insignificant
                detail. Similarly, an entity shall not disclose
                information that is so aggregated that it obscures
                important differences between individual
                transactions or associated risks.
                Significance of Financial Instruments for
                Financial Position and Performance
173 IFRS 7.7 Does the entity disclose information that enables
                users of its financial statements to evaluate the
                significance of financial instruments for its
                financial position and performance.                            1              1              1             1                   1               1
                Statement of financial position
                Categories of financial assets and financial
                liabilities


                                                                                                                                     Page 33 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
174 IFRS 7.8 Does the entity disclose as a minimum either in the
    IAS 39.9  statement of financial position or in the notes the
              carrying amounts of each of the following
              categories, as defined in IAS 39:
              a. financial assets at fair value through profit or
              loss, showing separately
              (i) those designated as such upon initial
              recognition; and                                                       1              1              1             1                   1               1
              (ii) those classified as held for trading in
              accordance with IAS 39;                                                1              1              1             1                   1               1
              b. held-to-maturity investments;                                       1              1              1             1                   1               1
              c. loans and receivables;                                        1              1              1             1                   1               1
              d. available-for-sale financial assets;                                1              1              1             1                   1               1
              e. financial liabilities at fair value through profit or
              loss, showing separately
              (i) those designated as such upon initial
              recognition; and                                                       1              1              1             1                   1               1
              (ii) those classified as held for trading in
              accordance with IAS 39;                                                1              1              1             1                   1               1
              f. financial liabilities measured at amortised cost.             1              1              1             1                   1               1
              Financial assets or financial liabilities at fair
              value through profit or loss
175 IFRS 7.9 If the entity has designated a loan or receivable (or
    IFRS      a group of loans or receivables) as at fair value
    7.36(a)   through profit or loss, does it disclose as a
              minimum:
              a. the maximum exposure to credit risk (see IFRS
              7.36(a)) of the loan or receivable (or group of loans
              or receivables) at the reporting date;                      1               1              1             1                 1                1
              b. the amount by which any related credit
              derivatives or similar instruments mitigate that
              maximum exposure to credit risk;                            1               1              1             1                 1                1
              c. the amount of change, during the period and
              cumulatively, in the fair value of the loan or
              receivable (or group of loans or receivables) that is
              attributable to changes in the credit risk of the
              financial asset determined either:
    IFRS 7.9 i. as the amount of change in its fair value that is
              not attributable to changes in market conditions that
              give rise to market risk; or                                1               1              1             1                 1                1
              ii. using an alternative method the entity believes
              more faithfully represents the amount of change in
              its fair value that is attributable to changes in credit
              risk of the asset.                                          1               1              1             1                 1                1
              Changes in market conditions that give rise to
              market risk include changes in an observed
              (benchmark) interest rate, commodity price, foreign
              exchange rate or index of prices or rates.
              d. the amount of the change in the fair value of any
              related credit derivatives or similar instruments that
              has occurred during the period and cumulatively
              since the loan or receivable was designed.                  1               1              1             1                 1                1
176 IFRS 7.10 If the entity has designated a financial liability as at
              fair value through profit or loss in accordance with
              IAS 39.9, has it disclosed as a minimum:
              a. the amount of change, during the period and
              cumulatively, in the fair value of the financial
              liability that is attributable to changes in the credit
              risk of that liability determined either:
              (i) as the amount of change in its fair value that is
              not attributable to changes in market conditions that
              give rise to market risk (see Appendix B, IFRS 7
              paragraph B4); or                                           1               1              1             1                 1                1
              (ii) using an alternate method the entity believes
              more faithfully represents the amount of change in
              its fair value that is attributable to changes in the
              credit risk of the liability.                               1               1              1             1                 1                1




                                                                                                                                     Page 34 of 86
                                                                                                                                        Government
                                                                                                EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                               ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                 Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 Changes in market conditions that give rise to
                 market risk include changes in a benchmark
                 interest rate, price of another entity’s financial
                 instrument, commodity price, foreign exchange rate
                 or an index of prices or rates. For contracts that
                 include a unit-linking feature, changes in market
                 conditions include changes in the performance of
                 the related internal or external investment fund.
                 b. the difference between the financial liability’s
                 carrying amount and the amount the entity would
                 be contractually required to pay at maturity to the
                 holder of the obligation.                                   1               1              1             1                 1                1
177   IFRS 7.11 Does the entity disclose as a minimum:
                 a. the methods used to comply with the
                 requirements in items 155(c). and 156(a). of this           1               1              1             1                 1                1
                 b. if the entity believes that the disclosure it has
                 given to comply with the requirements in items
                 155(c). and 156(a). of this checklist does not
                 faithfully represent the change in the fair value of
                 the financial asset or financial liability attributable
                 to changes in the credit risk, the reasons for
                 reaching this conclusion and the factors the entity         1               1              1             1                 1                1
                 believes are relevant.
                 Reclassification
178   IFRS 7.12, If the entity has reclassified a financial asset as one
      IAS 39.51 measured:
                 a. at cost or amortised cost, rather than at fair
                 value; or
                 b. at fair value, rather than at cost or amortised cost
                 does it disclose as a minimum the amount
                 reclassified into and out of each category and the
                 reason for that reclassification (see IAS 39.51-54)                    1              1              1             1                   1               1
                 Derecognition
179   IFRS 7.13 When the entity has transferred financial assets in
      ,IAS 39.15 such a way that part or all of the financial assets do
                 not qualify for derecognition (see IAS 39.15-37),
                 does the entity disclose as a minimum for each
                 class of such financial assets:
                 a. the nature of the assets;                                           1              1              1             1                   1               1
                 b. the nature of the risks and rewards of ownership
                 to which the entity remains exposed; and                               1              1              1             1                   1               1
                 c. when the entity continues to recognise all of the
                 assets, the carrying amounts of the assets and of the
                 associated liabilities; and                                            1              1              1             1                   1               1
                 d. when the entity continues to recognise the assets
                 to the extent of its continuing involvement,
                 – the total carrying amount of the original assets;                    1              1              1             1                   1               1
                 – the amount of the assets that the entity continues
                 to recognise; and                                                      1              1              1             1                   1               1
                 – the carrying amount of the associated liabilities.                   1              1              1             1                   1               1
                 Collateral
180   IFRS 7.14 Does the entity disclose as a minimum:
                 a. the carrying amount of financial assets pledged
                 as collateral for liabilities or contingent liabilities,
                 including amounts that have been reclassified in
                 accordance with IAS 39. 37(a); and                          1               1              1             1                 1                1
                 b. the terms and conditions relating to the pledge.         1               1              1             1                 1                1
181   IFRS 7.15 When an entity holds collateral (of financial or non-
                 financial assets) and is permitted to sell or repledge
                 the collateral in the absence of default by the owner
                 of the collateral, does the entity disclose as a
                 minimum:
                 a. the fair value of the collateral held;                   1               1              1             1                 1                1
                 b. the fair value of any such collateral sold or
                 repledged, and whether the entity has an obligation
                 to return it; and                                           1               1              1             1                 1                1
                 c. the terms and conditions associated with its use
                 of this collateral.                                         1               1              1             1                 1                1
                 Allowance account for credit losses



                                                                                                                                        Page 35 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                 Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
182 IFRS 7.16 When financial assets are impaired by credit losses
              and the entity records the impairment in a separate
              account (eg an allowance account or similar
              account used to record a collective impairment of
              assets) rather than directly reducing the carrying
              amount of the asset, does the entity disclose as a
              minimum a reconciliation of changes in that
              account during the period for each class of                  1                   1              1             1                   1               1
              financial assets.
              Compound financial instruments with multiple
              embedded derivatives
183 IFRS 7.17 If an entity has issued an instrument that contains
              both a liability and an equity component (see IAS
              32.28) and the instrument has multiple embedded
              derivatives whose values are interdependent (such
              as a callable convertible debt instrument), does the
              entity disclose as a minimum the existence of those
              features.                                                               1              1              1             1                   1               1
              Defaults and breaches
184 IFRS 7.18 For loans payable recognised at the reporting date
              does the entity disclose as a minimum:
              a. details of any defaults during the period or
              principal, interest, sinking fund, or redemption
              terms of those loans payable;                                           1              1              1             1                   1               1
              b. the carrying amount of the loans payable in
              default at the reporting date; and                                      1              1              1             1                   1               1
              whether the default was remedied, or the terms of
              the loans payable were renegotiated, before the
              financial statements were authorised for issue.                         1              1              1             1                   1               1
185 IFRS 7.19 If, during the period, there were breaches of loan
              agreement terms other than those described in IFRS
              7.18, does the entity disclose as a minimum the
              same information as required by IFRS 7.18 if
              those breaches permitted the lender to demand
              accelerated repayment (unless the breaches were
              remedied, or the terms of the loan were
              renegotiated, on or before the reporting date).
              Statement of comprehensive income and equity
              Items of income, expense, gains and losses
186 IFRS 7.20 Does the entity disclose as a minimum the
              following items of income, expense, gains or losses
              either on the face of the financial statements or in
              the notes: or net losses on:
              a. net gains
              (i) financial assets or financial liabilities at fair
              value through profit or loss, showing separately:
              – those on financial assets or financial liabilities
              designated as such upon in initial recognition; and                     1              1              1             1                   1               1
              – those on financial assets or financial liabilities
              that are classified as held for trading in accordance
              with IAS 39;                                                            1              1              1             1                   1               1
              (ii) available-for-sale financial assets, showing
              separately:
              – the amount of gain or loss recognised directly in
              equity during the period; and                                           1              1              1             1                   1               1
              – the amount removed from equity and recognised
              in profit or loss for the period;                                       1              1              1             1                   1               1
              (iii) held-to-maturity investments;                                     1              1              1             1                   1               1
              (iv) loans and receivables; and                                         1              1              1             1                   1               1
              (v) financial liabilities measured at amortised cost.                   1              1              1             1                   1               1
              b. total interest income and total interest expense
              (calculated using the effective interest method) for
              financial assets or financial liabilities that are not at
              fair value through profit or loss;                                      1              1              1             1                   1               1
              IFRS 4.35 (d) states that an entity must disclose the
              total interest expense recognised in profit or loss
              but does not need to calculate such interest expense
              using the effective interest method as required
              under IFRS 7.20(b) for financial instruments that
              contain a discretionary participation feature.



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                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              c. fee income and expense (other than amounts
              included in determining the effective interest rate)
              arising from:
              (i) financial assets or financial liabilities that are
              not at fair value through profit or loss; and                          1              1              1             1                   1               1
              (ii) trust and other fiduciary activities that result in
              the holding or investing of assets on behalf of
              individuals, trusts, retirement benefit plans and                      1              1              1             1                   1               1
              other institutions; on impaired financial assets
              d. interest income
              accrued in accordance with of IAS 39.AG 93; and                        1              1              1             1                   1               1
              e. the amount of any impairment loss for each class
              of financial asset.                                                    1              1              1             1                   1               1
              Other disclosures
              Accounting policies
187 IFRS 7.21 Does the entity disclose as a minimum, in
              accordance IAS 1.108, in the summary of
              significant accounting policies, the measurement
              basis (or bases) used in preparing the financial
              statements and the other accounting policies used
              that are relevant to an understanding of the
              financial statements in relation to financial                          1              1              1             1                   1               1
188 IFRS 7.B5 instruments. requirements set out in item 167 does
              To meet the
              the entity disclose as a minimum, for financial
              assets or financial liabilities designated as at fair
              value through profit or loss:
              (i) the nature of the financial assets or financial
              liabilities the entity has designated as at fair value
              through profit or loss;                                                1              1              1             1                   1               1
              (ii) the criteria for so designating such financial
              assets or financial liabilities on initial recognition                 1              1              1             1                   1               1
              (iii) how the entity has satisfied the conditions in
              IAS 39.9, 11A or 12 for such designation.
              – For instruments designated in accordance with
              paragraph (b)(i) of the definition of a financial
              asset or financial liability at fair value through
              profit or loss in IAS 39, that disclosure includes a
              narrative description of the circumstances
              underlying the measurement or recognition
              inconsistency that would otherwise arise.                              1              1              1             1                   1               1
              – For instruments designated in accordance with
              paragraph (b)(ii) of the definition of a financial
              asset or financial liability at fair value through
              profit or loss in IAS 39, that disclosure includes a
              narrative description of how designation at fair
              value through profit or loss is consistent with the
              entity’s documented risk management or                                 1              1              1             1                   1               1
189 IFRS 7.B5 investment strategy.
              Does the entity disclose:
              a. the criteria for designating financial assets as
              available for sale;                                                    1              1              1             1                   1               1
              b. whether regular way purchases and sales of
              financial assets are accounted for at trade date or at
              settlement date (see IAS 39.38);                                       1              1              1             1                   1               1
              c. when an allowance account is used to reduce the
              carrying amount of financial assets impaired by
              credit losses;
              (i) the criteria for determining when the carrying
              amount of impaired financial assets is reduced
              directly (or, in the case of a reversal of a write-
              down, increased directly) and when the allowance
              account is used; and                                                   1              1              1             1                   1               1
              (ii) the criteria for writing off amounts charged to
              the allowance account against the carrying amount
              of impaired financial assets (see IFRS 7.16);                          1              1              1             1                   1               1
              d. how net gains or net losses on each category of
              financial instrument are determined (see IFRS
              7.20(a)), for example, whether the net gains or net
              losses on items at fair value through profit or loss
              include interest or dividend income;                                   1              1              1             1                   1               1



                                                                                                                                     Page 37 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                e. the criteria the entity uses to determine that there
                is objective evidence that an impairment loss has
                occurred (see IFRS 7.20(e)).                                          1              1              1             1                   1               1
                f. when the terms of financial assets that would
                otherwise be past due or impaired have been
                renegotiated, the accounting policy for financial
                assets that are the subject of renegotiated terms (see
                IFRS 7.36(d)).                                                        1              1              1             1                   1               1
190   IFRS 7.B5 Does the entity disclose as a minimum, in the
      ,IAS1.122 summary of significant accounting policies or other
                notes, the judgements, apart from those involving
                estimations, that management has made in the
                process of applying the entity’s accounting policies
                and that have the most significant effect on the
                amounts recognised in the financial statements as
                required by IAS 1.113.                                                1              1              1             1                   1               1
                Reassessment of Embedded Derivatives (IFRIC
                9)
191   IFRIC 9.9 If an entity applies IFRIC 9 for annual periods
                beginning before 1 June 2006, does it disclose
                that fact.                                                            1              1              1             1                   1               1
192   IAS 1.108 Does the entity disclose its accounting policy in
                relation to the reassessment of embedded
                derivatives.                                                          1              1              1             1                   1               1
                Hedge accounting
193   IFRS 7.22 Does the entity disclose as a minimum the
                following separately for each type of hedge
                described in IAS 39 (ie, fair value hedges, cash
                flow hedges and hedges of a net investment in a
                foreign operations):
                a. a description of each type of hedge;                               1              1              1             1                   1               1
                b. a description of the financial instruments
                designated as hedging instruments and their fair
                values at the reporting date;                                         1              1              1             1                   1               1
                c. the nature of the risks being hedged.                              1              1              1             1                   1               1
194   IFRS 7.23 For cash flow hedges, an entity shall disclose as a
                minimum:
                a. the periods when the cash flows are expected to
                occur and when they are expected to affect profit or
                loss;                                                                 1              1              1             1                   1               1
                b. a description of any forecast transaction for
                which hedge accounting had previously been used
                but which is no longer expected to occur;                             1              1              1             1                   1               1
                c. the amount that was recognised in equity during
                the period;                                                           1              1              1             1                   1               1
                d. the amount that was removed from equity and
                included in profit or loss for the period, showing
                the amount included in each line item in the Income
                Statement; and                                                        1              1              1             1                   1               1
                e. the amount that was removed from equity during
                the period and included in the initial cost or other
                carrying amount of a non-financial asset or non-
                financial liability whose acquisition or incurrence
                was a hedged highly probable forecast transaction.                    1              1              1             1                   1               1
195   IFRS 7.24 Does the entity disclose as a minimum separately:
                a. in fair value hedges, gains or losses:
                (i) on the hedging instrument; and                                    1              1              1             1                   1               1
                (ii) on the hedged item attributable to the hedged
                risk;                                                                 1              1              1             1                   1               1
      IFRS 7.24 b. the ineffectiveness recognised in profit or loss
                that arises from cash flow hedges; and                                1              1              1             1                   1               1
                c. the ineffectiveness recognised in profit or loss
                that arises from hedges of net investment in foreign
                operations.                                                           1              1              1             1                   1               1
                Fair value
      IFRS 7.29 The entity is not required to disclose fair value:
                a when the carrying amount is a reasonable
                approximation of fair value, for example, for
                financial instruments such as short-term trade
                receivables and payables;


                                                                                                                                      Page 38 of 86
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                                                                                                EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                               ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                 Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                b. for an investment in equity instruments that do
                not have a quoted market price in an active market,
                or derivatives linked to such equity instruments,
                that is measured at cost in accordance with IAS 39
                because its fair value cannot be measured reliably;
                or for a contract containing a discretionary
                c.
                participation feature (see IFRS 4 Appendix A) if
                the fair values of that feature cannot be measured
                reliably.
196   IFRS 7.25 Does the entity disclose as a minimum for each
                class of financial assets and financial liabilities the
                fair value of that class of assets and liabilities in a
                way that permits it to be compared with its carrying
                amount (except for those noted in IFRS 7.29).                     1              1              1             1                   1               1
197   IFRS 7.26 In disclosing fair values, does the entity group
                financial assets and financial liabilities into classes,
                but offset them only to the extent that their carrying
                amounts are offset in the Balance Sheet.                          1              1              1             1                   1               1
198   IFRS 7.27 Does the entity disclose as a minimum:
                a. the methods and, when a valuation technique is
                used, the assumptions applied in determining fair
                values of each class of financial assets or financial
                liabilities.                                                            1              1              1             1                   1               1
                For example, if applicable, an entity discloses
                information about the assumptions relating to
                prepayment rates, rates of estimated credit losses
                and interest rates or discount rates.
                b. whether fair values are determined, in whole or
                in part, directly by reference to published price
                quotations in an active market or are estimated
                using a valuation technique.                                            1              1              1             1                   1               1
                c. whether the fair values recognised or disclosed in
                the financial statements are determined in whole or
                in part using a valuation technique based on
                assumptions that are not supported by prices from
                observable current market transactions in the same
                instrument (ie, without modification or
                repackaging) and not based on available
                observable market data. For fair values that are
                recognised in the financial statements, if changing
                one or more of those assumptions to reasonably
                possible alternate assumptions would change fair
                value significantly, does the entity state this fact
                and disclose the effect of those changes.                               1              1              1             1                   1               1
                For this purpose, significance shall be judged with
                respect to profit or loss, and total assets or total
                liabilities, or, when changes in fair value are
                recognised in equity, total equity.
                d. if (c) applies, the total amount of the change in
                fair value estimated using such a valuation
                technique that was recognised in profit or loss                         1              1              1             1                   1               1
199   IFRS 7.28 during the period. financial instrument is not
                If the market for a
                active, an entity establishes its fair value using a
                valuation technique (see IAS 39.AG74-AG79).
                Nevertheless, the best evidence of fair value at
                initial recognition is the transaction price (ie the fair
                value of the consideration given or received), unless
                conditions described in IAS 39 AG76 are met. It
                follows that there could be a difference between the
                fair value at initial recognition and the amount that
                would be determined at that date using the
                valuation technique. between the fair value
                If there is a difference
                (transaction price) at initial recognition and the
                amount that is determined at that date using a
                valuation technique, does the entity disclose as a
                minimum, by class of financial instrument:




                                                                                                                                        Page 39 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              a. its accounting policy for recognising that
              difference in profit or loss to reflect a change in
              factors (including time) that market participants
              would consider in setting a price (see IAS
              39.AG76A); and                                                         1              1              1             1                   1               1
              IAS 39.AG 76A states that the subsequent
              measurement of the financial asset or financial
              liability and the subsequent recognition of gains
              and losses shall be consistent with the requirements
              of this standard. The application of AG 76 may
              result in no gain or loss being recognised on the
              initial recognition of a financial asset or financial
              liability. In such a case, IAS 39 requires that a gain
              or loss shall be recognised after initial recognition
              only to the extent that it arises from a change in a
              factor (including time) that market participants
              would consider in setting a price.
              b. the aggregate difference yet to be recognised in
              profit or loss at the beginning and end of the period
              and a reconciliation of changes in the balance of
              this difference.                                                       1              1              1             1                   1               1
200 IFRS 7.30 In the cases described in IFRS 7.29(b) and (c), does
              the entity disclose as a minimum information to
              help users of the financial statements make their
              own judgements about the extent of possible
              differences between the carrying amount of those
              financial assets or financial liabilities and their fair
              a. the including:
              value, fact that fair value information has not been
              disclosed for these instruments because their fair
              value cannot be measured reliably;                                     1              1              1             1                   1               1
              b. a description of the financial instruments, their
              carrying amount, and an explanation of why fair
              value cannot be measured reliably;                                     1              1              1             1                   1               1
              c. information about the market for the instruments;                   1              1              1             1                   1               1
              d. information about whether and how the entity
              intends to dispose of the financial instruments; and                   1              1              1             1                   1               1
              e. if financial instruments whose fair value
              previously could not be reliably measured are
              – that fact;                                                           1              1              1             1                   1               1
              – their carrying amount at the time of
              derecognition; and                                                     1              1              1             1                   1               1
              – the amount of gain or loss recognised.                               1              1              1             1                   1               1
              Nature and extent of risk arising from financial
              instruments
    IFRS 7.B6 The disclosures required by IFRS 7.31-42 shall be
              either given in the financial statements or
              incorporated by cross-reference from the financial
              statements to some other statement, such as a
              management commentary or risk report, that is
              available to users of the financial statements on the
              same terms as the financial statements and at the
              same time. Without the information incorporated
              by cross-reference, the financial statements are
              incomplete.
201 IFRS 7.31 Does the entity disclose information that enables
              users of its financial statements to evaluate the
              nature and extent of risks arising from financial
              instruments to which the entity is exposed at the           1               1              1             1                 1                1
    IFRS 7.32 reporting date. required by IFRS 7.33-42 focus on
              The disclosures
              the risks that arise from financial instruments and
              how they have been managed. These risks typically
              include, but are not limited to, credit risk, liquidity
              risk and market risk.
              Qualitative disclosures
202 IFRS 7.33 For each type of risk arising from financial
              instruments, does the entity disclose:
              a. the exposures to risk and how they arise;                1               1              1             1                 1                1
              b. its objectives, policies and processes for
              managing the risk and the methods used to measure
              the risk; and                                               1               1              1             1                 1                1

                                                                                                                                     Page 40 of 86
                                                                                                                                   Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
      Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
                c. any changes in (a) or (b) from the previous
                period.                                                   1               1              1             1               1            1
                Quantitative disclosures
203   IFRS 7.34 For each type of risk arising from financial
                instruments, does the entity disclose:
                a. summary quantitative data about its exposure to
                that risk at the reporting date based on the
                information provided internally to key management
                personnel of the entity (as defined in IAS 24), for
                example the entity’s board of directors and chief
                executive officer;                                        1               1                  1             1                 1           1
                When an entity uses several methods to manage a
                risk exposure, the entity shall disclose information
                using the method or methods that provide the most
                relevant and reliable information. IAS 8.10 also
                discusses relevance and reliability.
                b. the disclosures required by items 186 to 192, to
                the extent not provided in (a), unless the risk is not
                material; and                                             1               1                  1             1                 1           1
                c. concentrations of risk if not apparent from (a)
                and (b).                                                  1               1                  1             1                 1           1
                IFRS 7.34(c) requires disclosures about
                concentrations of risk. Concentrations of risk arise
                from financial instruments that have similar
                characteristics and are affected similarly by
                changes in economic or other conditions. The
                identification of concentrations of risk requires
                judgement taking into account the circumstances of
204             In entity.
      IFRS 7.B8 therespect to concentrations of risk, does the entity
                disclose:
                a. a description of how management determines
                concentrations;                                                1              1              1             1                 1           1
                b. a description of the shared characteristic that
                identifies each concentrations (eg counterparty,
                geographical area, currency and market); and                   1              1              1             1                 1           1
                c. the amount of the risk exposure associated with
                all financial instruments sharing that characteristic.         1              1              1             1                 1           1
205   IFRS 7.35 If the quantitative data disclosed as at the reporting
                date are unrepresentative of an entity’s exposure to
                risk during the period, does the entity provide
                further information that is representative.                    1              1              1             1                 1           1
                Minimum disclosures
                Credit risk
206   IFRS 7.36 Does the entity disclose by class of financial
                instrument:
                a. the amount that best represents its maximum
                exposure to credit risk at the reporting date without
                taking account of any collateral held or other credit
                enhancements (eg netting agreements that do not
                qualify for offset in accordance with IAS 32);                 1              1              1             1                 1           1
                b. in respect of the amount disclosed in (a), a
                description of collateral available as security and
                other credit enhancements;                                     1              1              1             1                 1           1
                c. information about the credit quality of financial
                assets that are neither past due nor impaired; and             1              1              1             1                 1           1
                d. the carrying amount of financial assets that
                would otherwise be past due or impaired whose
                terms have been renegotiated.                                  1              1              1             1                 1           1
      IFRS 7.B9 MAXIMUM CREDIT RISK EXPOSURE
      IFRS 7.   IFRS 7.36(a) requires disclosure of the amount that
      B10       best represents the entity’s maximum exposure to
                credit risk. For a financial asset, this is typically
                the gross carrying amount, net of:
                a. any amounts offset in accordance with IAS 32;
                and
                b. any impairment losses recognised in accordance
                with IAS 39.
                Activities that give rise to credit risk and the
                associated maximum exposure to credit risk
                include, but are not limited to:

                                                                                                                                   Page 41 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              a. granting loans and receivables to customers and
              placing deposits with other entities. In these cases,
              the maximum exposure to credit risk is the carrying
              amount of the related financial assets;
              b. entering into derivative contracts, eg foreign
              exchange contracts, interest rate swaps and credit
              derivatives. When the resulting asset is measured
              at fair value, the maximum exposure to credit risk
              at the reporting date will equal the carrying amount;
              c. granting financial guarantees. In this case, the
              maximum exposure to credit risk is the maximum
              amount the entity could have to pay if the guarantee
              is called on, which may be significantly greater
              than the amount recognised as a liability;
              d. making a loan commitment that is irrevocable
              over the life of the facility or is revocable only in
              response to a material adverse change. If the issuer
              cannot settle the loan commitment net in cash or
              another financial instrument, the maximum credit
              exposure is the full amount of the commitment.
              This is because it is uncertain whether the amount
              of any undrawn portion may be drawn upon in the
              future. This may be significantly greater than the
              amount recognised as a liability.
    IAS 32.47 An entity’s intentions with respect to settlement of
              particular assets and liabilities may be influenced
              by its normal business practices, the requirements
              of the financial markets and other circumstances
              that may limit the ability to settle net or to settle
              simultaneously. When an entity has a right of set-
              off, but does not intend to settle net or to realise the
              asset and settle the liability simultaneously, the
              effect of the right on the entity’s credit risk
              exposure is disclosed in accordance with IFRS
    IAS 32.50 7.36. financial assets and financial liabilities
              When
              subject to a master netting arrangement are not
              offset, the effect of the arrangement on an entity’s
              exposure to credit risk is disclosed in accordance
              with IFRS 7.36.
              Financial assets that are either past due or
              impaired
207 IFRS 7.37 Does the entity disclose by class of financial asset:
              a. an analysis of the age of financial assets that are
              past due as at the reporting date but not impaired;                    1              1              1             1                   1               1
              b. an analysis of financial assets that are
              individually determined to be impaired as at the
              reporting date, including the factors the entity
              considered in determining that they are impaired;                      1              1              1             1                   1               1
              and the amounts disclosed in (a) and (b), a
              c. for
              description of collateral held by the entity as
              security and other credit enhancements and, unless
              impracticable, an estimate of their fair value.                        1              1              1             1                   1               1
              Collateral and other credit enhancements
              obtained
208 IFRS 7.38 When an entity obtains financial or non-financial
              assets during the period by taking possession of
              collateral it holds as security or calling on other
              credit enhancements (eg guarantees), and such
              assets meet the recognition criteria in other
              Standards, does the entity disclose:
              a. the nature and carrying amount of the assets
              obtained; and                                                          1              1              1             1                   1               1
              b. when the assets are not readily convertible into
              cash, its policies for disposing of such assets or for
              using them in its operations.                                          1              1              1             1                   1               1
              Liquidity risk
209 IFRS 7.39 Does the entity disclose:
              a. a maturity analysis for financial liabilities that
              shows the remaining contractual maturities; and             1               1                  1             1                   1               1


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                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
              b. a description of how it manages the liquidity risk
              inherent in (a).                                           1               1              1             1               1            1
              Contractual maturity analysis
    IFRS 7.B1 In preparing the contractual maturity analysis for
    1-B16     financial liabilities required by IFRS 7.39(a), an
              entity uses its judgement to determine an
              appropriate number of time bands. For example, an
              entity might determine that the following time
              bands are appropriate:
              a. not later than one month;
              b. later than one month and not later than three
              months;
              c. later than three months and not later than one
              d. later than one year and not later than five years.
              When a counterparty has a choice of when an
              amount is paid, the liability is included on the basis
              of the earliest date on which the entity can be
              required to pay. For example, financial liabilities
              that an entity can be required to repay on demand
              (eg demand deposits) are included in the earliest
              time band.
              When an entity is committed to make amounts
              available in instalments, each installments is
              allocated to the earliest period in which the entity
              can be required to pay. For example, an undrawn
              loan commitment is included in the time band
              containing the earliest date it can be drawn.
              The amounts disclosed in the maturity analysis are
              the contractual undiscounted cash flows, for
              a. gross finance lease obligations (before deducting
              finance charges);
              b. prices specified in forward agreements to
              purchase financial assets for cash;
              c. net amounts for pay-floating/received-fixed
              interest rate swaps for which net cash flows are
              exchanged;
              d. contractual amounts to be exchanged in a
              derivative financial instrument (eg a currency
              swap) for which gross cash flows are exchanged;
              and
              e. gross loan commitments.
              Such undiscounted cash flows differ from the
              amount included in the Balance Sheet because the
              Balance Sheet amount is based on discounted cash
              flows.
              If appropriate, an entity shall disclose the analysis
              of derivative financial instruments separately from
              that of non-derivative financial instruments in the
              contractual maturity analysis for financial liabilities
              required by IFRS 7.39(a). For example, it would be
              appropriate to distinguish cash flows from
              derivative financial instruments and non-derivative
              financial instruments if the cash flows from
              derivative financial instruments are settled gross.
              This is because the gross cash outflow may be
              accompanied by a payableinflow.fixed, the amount
              When the amount related is not
              disclosed is determined by reference to the
              conditions existing at the reporting date. For
              example, when the amount payable varies with
              changes in an index, the amount disclosed may be
              based on the level of the index at the reporting date.
              Market risk
              Sensitivity analysis
210 IFRS 7.40 Unless the entity complies with IFRS 7.41 (see
              item 191.), does the entity disclose:
              a. a sensitivity analysis for each type of market risk
              to which the entity is exposed at the reporting date,
              showing how profit or loss and equity would have
              been affected by changes in the relevant risk
              variable that were reasonably possible at the                   1              1              1             1                 1           1
              reporting date; and assumptions used in preparing
              b. the methods
              the sensitivity analysis; and                                   1              1              1             1                 1           1


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                                                                                        EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                       ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
          c. changes from the previous period in the methods
          and assumptions used, and reasons for such                      1              1              1             1                 1           1
IFRS 7.B1 IFRS 7.40(a) requires a sensitivity analysis for each
7-21      type of market risk to which the entity is exposed.
          In accordance with IFRS 7.B3, an entity decides
          how it aggregates information to display the overall
          picture without combining information with the
          different characteristics about exposures to risks
          from significantly different economic
          environments, for example:
          a. an entity that trades financial instruments might
          disclose this information separately for financial
          instruments held for trading and those not held for
          trading; and
          b. an entity would not aggregate its exposure to
          market risks from areas of hyperinflation with its
          exposure to the same market risks from areas of
          very low inflation.
          If an entity has exposure to only one type of market
          risk in only one economic environment, it would
          not show disaggregated information.
          IFRS 7.40(a) requires the sensitivity analysis to
          show the effect on profit or loss and equity of
          reasonably possible changes in the relevant risk
          variable (eg prevailing market interest rates,
          currency rates, equity prices or commodity prices).
          For this purpose: required to determine what the
          a. Entities are not
          profit or loss for the period would have been if
          relevant risk variables had been different. Instead,
          entities disclose the effect on profit or loss and
          equity at the balance sheet date assuming that a
          reasonably possible change in the relevant risk
          variable had occurred at the balance sheet date and
          had been applied to the risk exposures in existence
          at that date. For example, if an entity has a floating
          rate liability at the end of the year, the entity would
          disclose the effect on profit or loss (ie interest
          expense) for the current year if interest rates had
          varied by reasonably possible amounts.
          b. Entities are not required to disclose the effect on
          profit or loss and equity for each change within a
          range of reasonably possible changes of the
          relevant risk variable. Disclosure of the effects of
          the changes at the limits of the reasonably possible
          range would be sufficient.
          In determining what a reasonably possible changes
          in the relevant risk variable is, an entity should
          consider:
          a. the economic environments in which it operates.
          A reasonably possible change should not include
          remote or ‘worst case’ scenarios or ‘stress tests’.
          Moreover, if the rate of change in the underlying
          risk variable is stable, the entity need not alter the
          chosen reasonably possible change in the risk
          variable. The entity would disclose the effect on
          profit or loss and equity if interest rates were to
          change to 5 per cent or 6 per cent. The entity would
          not be required to revise its assessment that interest
          rates have become significantly more volatile.
          b. the time frame over which it is making the
          assessment. The sensitivity analysis shall show the
          effects of changes that are considered to be
          reasonably possible over the period until the entity
          will next present these disclosures, which is usually
          its next annual reporting period.




                                                                                                                              Page 44 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              (IFRS 7.41 permits an entity to use a sensitivity
              analysis that reflects interdependencies between
              risk variables, such as value-at-risk methodology, if
              it uses this analysis to manage its exposure to
              financial risks. This applies even if such a
              methodology measures only the potential for loss
              and does not measure the potential for gain. Such
              an entity might comply with IFRS 7.41(a) by
              disclosing the type of value-at-risk model used (eg
              whether the model relies on Monte Carlo
              simulations), an explanation about how the model
              works and the main assumptions (eg the holding
              period and confidence level).
              An entity shall provide sensitivity analyses for the
              whole of its business, but may provide different
              types of sensitivity analysis for different classes of
              financial instruments.
211 IFRS 7.41 If an entity prepares a sensitivity analysis, such as a
              value-at-risk, that reflects interdependencies
              between risk variables (eg interest rates and
              exchange rates) and uses it to manage financial
              risks, it may use that sensitivity analysis in place of
              the analysis specified in IFRS 7.40 (see item 187.).
              Does the entity in this case also disclose:
              a. an explanation of the method used in preparing
              such a sensitivity analysis, and of the main
              parameters and assumptions underlying the data                        1              1              1             1                   1               1
              provided; and
              b. an explanation of the objective of the method
              used and of limitations that may result in the
              information not fully reflecting the fair value of the
              assets and liabilities involved.                                      1              1              1             1                   1               1
              Market risk – sensitivity analysis (IFRS 7.40-41)

               CURRENCY RISK
               For the purpose of IFRS 7, currency risk does not
               arise from financial instruments that are non-
               monetary items or from financial instruments
               denominated in the functional currency.
               A sensitivity analysis is disclosed for each currency
               to which an entity has significant exposure.
     IFRS 7.B2 OTHER PRICE RISK
     2-28
               Other price risk arises on financial instruments
               because of changes in, for example, commodity
               prices or equity prices. To comply with IFRS 7.40,
               an entity might disclose the effect of a decrease in a
               specified stock market index, commodity price, or
               other risk variable. For example, if an entity gives
               residual value guarantees that are financial
               instruments, the entity discloses an increase or
               decrease in the value of the assets to which the
               guarantee applies.
               Two examples of financial instruments that give
               rise to equity price risk are a holding of equities in
               another entity, and an investment in a trust, which
               in turn holds investments in equity instruments.
               The fair values of such financial instruments are
               affected by changes in the market price of the
               underlying equity instruments.
               In accordance with IFRS 7.40(a), the sensitivity of
               profit or loss (that arises, for example, from
               instruments classified as at fair value through profit
               or loss and impairments of available-for-sale
               financial assets) is disclosed separately from the
               sensitivity of equity (that arises, for example, from
               instruments classified as available for sale)




                                                                                                                                    Page 45 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                Financial instruments that an entity classifies as
                equity instruments are not remeasured. Neither
                profit or loss nor equity will be affected by the
                equity price risk of those instruments. Accordingly,
                no sensitivity analysis is required.
                Other market risk disclosures
212   IFRS 7.42 When the sensitivity analyses disclosed in
                accordance with IFRS 7.40-41 are unrepresentative
                of a risk inherent in a financial instrument (for
                example because the year-end exposure does not
                reflect the exposure during the year), does the entity
                disclose that fact and the reason it believes the
                sensitivity analyses are unrepresentative.                            1              1              1             1                   1               1
                Reassessment of embedded derivatives (IFRIC
                9)
      IAS 1.108 Does the entity disclose its accounting policy in
                relation to the reassessment of embedded
                derivatives.                                                          1              1              1             1                   1               1
                FOREIGN CURRENCY TRANSLATION
      IAS 21.51 References to ‘functional currency’ shall, in the
                case of a group, be taken to refer to the functional
                currency of the parent.
213   IAS 21.52 Does the entity disclose the following information:
                a. the amount of exchange differences recognised
                in profit or loss except for those arising on financial
                instruments measured at fair value through profit or
                loss in accordance with IAS 39; and                        1               1              1             1                 1                1
                b. net exchange differences classified in a separate
                component of equity, and a reconciliation of the
                amount of such exchange differences at the
                beginning and end of the period.                                      1              1              1             1                   1               1
214   IAS 21.53 When the presentation currency is different from
                the functional currency, does the entity disclose the
                following information:
                a. that fact;                                                         1              1              1             1                   1               1
                b. the functional currency; and                                       1              1              1             1                   1               1
                c. the reason for using a different presentation
                currency.                                                             1              1              1             1                   1               1
215   IAS 21.54 When there is a change in the functional currency
                of either the reporting entity or a significant foreign
                operation, does the entity disclose the following
                information:
                a. that fact; and                                                     1              1              1             1                   1               1
                b. the reason for the change in functional currency                   1              1              1             1                   1               1
216   IAS 21.55 When the entity presents its financial statements in
                a currency that is different from its functional
                currency, does it describe the financial statements
                as complying with IFRS only if they comply with
                all the requirements of each applicable Standard
                and each applicable Interpretation of those
                Standards including the translation method set out
                in IAS 21.39 and IAS 21.42.                                           1              1              1             1                   1               1
217   IAS 21.57 When the entity displays its financial statements or
                other financial information in a currency that is
                different from either its functional currency or its
                presentation currency and the requirements of IAS
                21.55 are not met, does the entity:
                a. clearly identify the information as supplementary
                information to distinguish it from the information
                that complies with IFRS;                                              1              1              1             1                   1               1
                b. disclose the currency in which the supplementary
                information is displayed; and                                         1              1              1             1                   1               1
                c. disclose the entity’s functional currency and the
                method of translation used to determine the
                supplementary information.                                            1              1              1             1                   1               1
                FOURTH QUARTER INFORMATION




                                                                                                                                      Page 46 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
218 IAS 34.26 If an estimate of an amount reported in an interim
               period is changed significantly during the final
               interim period of the financial year but a separate
               financial report is not published for that final
               interim period, has the following information been
               disclosed in a note to the annual financial
               statements for that financial year:
               a. the nature of that change in estimate; and                        1              1              1             1                   1               1
               b. the amount of that change in estimate.                            1              1              1             1                   1               1
               GOVERNMENT GRANTS
219 IAS 20.39 Has the following information on government
               grants been disclosed:
               a. the accounting policy adopted for government
               grants;                                                   1               1              1             1                 1                1
               b. the methods of presentation adopted in the
               financial statements;                                     1                   1              1         1                 1                1
               c. the nature and extent of government grants
               recognised in the financial statements;                   1                   1              1             1                   1               1
               d. an indication of other forms of government
               assistance from which the entity has directly
               benefited; and                                                       1        1              1             1                   1               1
               e. any unfulfilled conditions and other
               contingencies attaching to government assistance
               that has been recognised.                                            1        1              1             1                   1               1
220 IAS 41.57 Does the entity disclose the following information
               related to agricultural activity covered by IAS 41:
               a. the nature and extent of government grants
               recognised in the financial statements;                              1              1              1             1                   1               1
               b. any unfulfilled conditions and other
               contingencies attaching to government grants;                        1              1              1             1                   1               1
               c. significant decreases expected in the level of
               government grants.                                                   1              1              1             1                   1               1
               HYPERINFLATION
221 IAS 29.39 Have the following disclosures been made:
               a. the fact that the financial statements and the
               corresponding figures for previous periods have
               been restated for the changes in the general
               purchasing power of the functional currency and,
               as a result, are stated in terms of the measuring unit
               current at the balance sheet date;                                   1              1              1             1                   1               1
               b. whether the financial statements are based on a
               historical cost approach or a current cost approach;
               and                                                                  1              1              1             1                   1               1
               c. the identity and level of the price index at the
               balance sheet date and the movement in the index
               during the current and the previous reporting                        1              1              1             1                   1               1
221 IAS 29.9   period. gain or loss on the net monetary position
               Has the
               (which results from the application of IAS 29.27-
               28) been disclosed separately.                                       1              1              1             1                   1               1
               Applying the restatement approach under IAS
               29 Financial Reporting in Hyperinflationary
               Economies (IFRIC 7)
223 IAS 1.117 Does the entity disclose its accounting policy in
               relation to its application of the restatement
               approach.                                                            1              1              1             1                   1               1
               IMPAIRMENT OF ASSETS
224 IAS 36.126 Has the following information been disclosed for
               each class of assets:
               a. the amount of impairment losses recognised in
               profit or loss during the period and the line item(s)
               of the Income Statement in which those impairment
               losses are included;                                      1                   1          1                 1                   1          1
               b. the amount of reversals of impairment losses
               recognised in profit or loss during the period and
               the line item(s) of the Income Statement in which
               those impairment losses are reversed;                     1               1              1             1                 1                1
               c. the amount of impairment losses on revalued
               assets recognised directly in equity during the
               period; and                                               1               1              1             1                 1                1


                                                                                                                                    Page 47 of 86
                                                                                                                                     Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
      Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
                 d. the amount of reversals of impairment losses on
                 revalued assets recognised directly in equity during
                 the period.                                                1               1              1             1               1            1
225   IAS 36.129 If the entity reports segment information (either in
                 accordance with IAS 8 or in accordance with IFRS
                 8) does it disclose the following for each reportable
                 segment (in case IAS 8 is applied: this information
                 should be based on an entity’s primary reporting
                 format):
                 a. the amount of impairment losses recognised in
                 profit or loss and directly in equity during the
                 period; and                                                1               1              1             1               1            1
                 b. the amount of reversals of impairment losses
                 recognised in profit or loss and directly in equity
                 during the period.                                         1               1              1             1               1            1
226   IAS 36.130 If an impairment loss for an individual asset,
                 including goodwill, or a cash-generating unit is
                 recognised or reversed during the period and is
                 material, does the entity disclose:
                 a. the events and circumstances that led to the
                 recognition or reversal of the impairment loss;            1               1              1             1               1            1
                 b. the amount of the impairment loss recognised or
                 reversed;                                                  1               1              1             1               1            1
                 c. for an individual asset:
                 – the nature of the asset; and                             1               1              1             1               1            1
                 – the reportable segment to which the asset belongs
                 (if IFRS 8 is being applied: this information should
                 be based on the entity’s primary reporting format).        1               1              1             1               1            1
                 d. for a cash-generating unit:
                 – a description of the cash-generating unit (such as
                 whether it is a product line, a plant, a business
                 operation, a geographical area, or a reportable
                 segment as defined in IFRS 8);                             1               1              1             1               1            1
                 – the amount of the impairment loss recognised or
                 reversed by class of assets and by reportable
                 segment (in case IFRS 8 is applied: this
                 information should be based on the entity’s primary
                 reporting format); and                                     1               1              1             1               1            1
                 – if the aggregation of assets for identifying the
                 cash-generating unit has changed since the previous
                 estimate of the cash-generating unit’s recoverable
                 amount, the entity should disclose a description of
                 the current and former way of aggregating assets
                 and the reasons for changing the way the cash-
                 generating unit is identified;                             1               1              1             1               1            1
                 e. whether the recoverable amount of the asset
                 (cash-generating unit) is its fair value less costs to
                 sell or its value in use;                                  1               1              1             1               1            1
                 f. if recoverable amount is fair value less costs to
                 sell, the basis used to determine fair value less costs
                 to sell (such as whether fair value was determined
                 by reference to an active market); and                     1               1              1             1               1            1
                 g. if recoverable amount is value in use, the
                 discount rate(s) used in the current estimate and
                 previous estimate of value in use.                         1               1              1             1               1            1
227   IAS 36.131 Does the entity disclose the following information
                 for impairment losses and the aggregate reversals of
                 impairment losses recognised for which no
                 information is disclosed in accordance with IAS
                 36.130 above:
                 a. the main classes of assets affected by impairment
                 losses and the main classes of assets affected by
                 reversals of impairment losses; and                        1               1              1             1               1            1
                 b. the main events and circumstances that led to the
                 recognition of these impairment losses and
                 reversals of impairment losses.                            1               1              1             1               1            1
228   IAS 36.132 Does the entity disclose the assumptions used to
                 determine the recoverable amount of assets (cash-
                 generating units) during the period.                       1               1              1             1               1            1


                                                                                                                                     Page 48 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
229 IAS 36.134 Does the entity disclose the following information
               for each cash-generating unit (group of units) for
               which the carrying amount of goodwill or
               intangible assets with indefinite useful lives
               allocated to that unit (group of units) is significant
               in comparison with the entity’s total carrying
               amount of goodwill or intangible assets with
               indefinite useful lives: of goodwill allocated to the
               a. the carrying amount
               unit (group of units);                                         1              1              1              1               1                  1
               b. the carrying amount of intangible assets with
               indefinite useful lives allocated to the unit (group of
               units);                                                        1              1              1              1               1                  1
               c. the basis on which the unit’s (group of units’)
               recoverable amount has been determined (ie value
               in use or fair value less costs to sell);                      1              1              1              1               1                  1
               d. if the unit’s (group of units’) recoverable amount
               is based on value in use:
               – a description of each key assumption on which
               management has based its cash flow projections for
               the period covered by the most recent
               budgets/forecasts;                                             1              1              1              1               1                  1
               – a description of management’s approach to
               determining the value(s) assigned to each key
               assumption, whether those value(s) reflect past
               experience or, if appropriate, are consistent with
               external sources of information, and, if not, how
               and why they differ from past experience or
               external sources of information;                               1              1              1              1               1                  1
               – the period over which management has projected
               cash flows based on financial budgets/forecasts
               approved by management and, when a period
               greater than five years is used for a cash-generating
               unit (group of units), an explanation of why that
               longer period is justified;                                           1              1              1             1                   1               1
               – the growth rate used to extrapolate cash flow
               projections beyond the period covered by the most
               recent budgets/forecasts;                                             1              1              1             1                   1               1
               – the justification for using any growth rate that
               exceeds the long-term average growth rate for the
               products, industries, or country or countries in
               which the entity operates, or for the market to
               which the unit (group of units) is dedicated; and          `          1   `          1   `          1   `         1     `             1    `          1
               – the discount rate(s) applied to the cash flow
               projections;                                                          1              1              1             1                   1               1
               e. if the unit’s (group of units’) recoverable amount
               is based on fair value less costs to sell, the
               methodology used to determine fair value less costs
               to sell. If fair value less costs to sell is not
               determined using an observable market price for
               the unit (group of units), the following information
               shall also be disclosed:
               – a description of each key assumption on which
               management has based its determination of fair
               value less costs to sell; and                                         1              1              1             1                   1               1
               – a description of management’s approach to
               determining the value(s) assigned to each key
               assumption, whether those value(s) reflect past
               experience or, if appropriate, are consistent with
               external sources of information, and, if not, how
               and why they differ from past experience or
               external sources of information; and                                  1              1              1             1                   1               1
               f. if a reasonably possible change in a key
               assumption on which management has based its
               determination of the unit’s (group of units’)
               recoverable amount would cause the unit’s (group
               of units’) carrying amount to exceed its recoverable
               – the amount by which the unit’s (group of units’)
               amount:
               recoverable amount exceeds its carrying amount;                       1              1              1             1                   1               1
               – the value assigned to the key assumption; and                       1              1              1             1                   1               1


                                                                                                                                     Page 49 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
               – the amount by which the value assigned to the
               key assumption must change, after incorporating
               any consequential effects of that change on the
               other variables used to measure recoverable
               amount, in order for the unit’s (group of units’)
               recoverable amount to be equal to its carrying                       1              1              1             1                   1               1
230 IAS 36.135 amount.
               Where some or all of the carrying amount of
               goodwill or intangible assets with indefinite useful
               lives is allocated across multiple cash-generating
               units (groups of units), and the amount so allocated
               to each unit (group of units) is not significant in
               comparison with the entity’s total carrying amount
               of goodwill or intangible assets with indefinite
               useful lives, does the entity disclose:
               a. that fact; and                                                    1              1              1             1                   1               1
               b. the aggregate carrying amount of goodwill or
               intangible assets with indefinite useful lives
               allocated to those units (groups of units).                          1              1              1             1                   1               1
231 IAS 36.135 Where the recoverable amounts of any of those
               units (groups of units) are based on the same key
               assumption(s) and the aggregate carrying amount
               of goodwill or intangible assets with indefinite
               useful lives allocated to them is significant in
               comparison with the entity’s total carrying amount
               of goodwill or intangible assets with indefinite
               useful lives, does the entity disclose:
               a. that fact;                                                        1              1              1             1                   1               1
               b. the aggregate carrying amount of goodwill
               allocated to those units (groups of units);                          1              1              1             1                   1               1
               c. the aggregate carrying amount of intangible
               assets with indefinite useful lives allocated to those
               units (groups of units);                                             1              1              1             1                   1               1
               d. a description of the key assumption(s);                           1              1              1             1                   1               1
               e. a description of management’s approach to
               determining the value(s) assigned to the key
               assumption(s), whether those value(s) reflect past
               experience or, if appropriate, are consistent with
               external sources of information, and, if not, how
               and why they differ from past experience or
               external sources of information; and                                 1              1              1             1                   1               1
               f. if a reasonably possible change in the key
               assumption(s) would cause the aggregate of the
               units’ (groups of units’) carrying amounts to exceed
               the aggregate of their recoverable amounts:
               – the amount by which the aggregate of the units’
               (groups of units’) recoverable amounts exceeds the
               aggregate of their carrying amounts;                                 1              1              1             1                   1               1
               – the value(s) assigned to the key assumption(s);                    1              1              1             1                   1               1
               – the amount by which the value(s) assigned to the
               key assumption(s) must change, after incorporating
               any consequential effects of the change on the other
               variables used to measure recoverable amount, in
               order for the aggregate of the units’ (groups of
               units’) recoverable amounts to be equal to the
               aggregate of their carrying amounts.                                 1              1              1             1                   1               1
               INTANGIBLE ASSETS
232 IAS 38.118 Has the following information been disclosed for
               each class of intangible assets, distinguishing
               between internally generated intangible assets and
               other intangible assets:
               a. whether the useful lives are indefinite or finite
               and, if finite the useful lives or the amortisation       1               1              1                 1                   1               1
               b. the amortisation methods used for intangible
               assets with finite useful lives;                          1               1              1                 1                   1               1
               c. the gross carrying amount and the accumulated
               amortisation (aggregated with accumulated
               impairment losses):
               – at the beginning of the period; and                     1                         1    1                 1                   1          1
               – at the end of the period;                               1                         1    1                 1                   1          1


                                                                                                                                    Page 50 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
               d. the line item(s) of the Income Statement in
               which any amortisation of intangible assets is             1                         1    1                 1                   1          1
               e. a reconciliation of the carrying amount at the
               beginning and end of the period showing:
               – additions, indicating separately those from
               internal development, those acquired separately,
               and those acquired through business combinations;          1                         1    1                 1                   1          1
               – assets classified as held for sale or included in a
               disposal group classified as held for sale in
               accordance with IFRS 5 and other disposals;                1                         1    1                 1                   1          1
               – increases or decreases during the period resulting
               from revaluations and from impairment losses
               recognised or reversed directly in equity in
               accordance with IAS 36, if any;                            1                         1    1                 1                   1          1
               – impairment losses recognised in profit or loss
               during the period in accordance with IAS 36, if            1                         1    1                 1                   1          1
               – impairment losses reversed in profit or loss
               during the period in accordance with IAS 36, if            1                         1    1                 1                   1          1
               – any amortisation recognised during the period;           1                         1    1                 1                   1          1
               – net exchange differences arising on the
               translation of the financial statements into the
               presentation currency, and on the translation of a
               foreign operation into the presentation currency of
               the reporting entity; and                                  1                         1    1                 1                   1          1
               – other changes in the carrying amount during the
               period.                                                               1              1              1             1                   1               1
233 IAS 38.122 Do the financial statements disclose:
               a. for an intangible asset assessed as having an
               indefinite useful life, the carrying amount of that
               asset and reasons supporting the assessment of an
               indefinite useful life;                                               1              1              1             1                   1               1
               b. in giving these reasons (see (a) above), does the
               entity describe the factor(s) that played a significant
               role in determining that the asset has an indefinite
               useful life;                                                          1              1              1             1                   1               1
               c. for any individual intangible asset that is material
               to the entity’s financial statements:
               – a description;                                                      1              1              1             1                   1               1
               – the carrying amount; and                                            1              1              1             1                   1               1
               – remaining amortisation period;                                      1              1              1             1                   1               1
               d. for intangible assets acquired by way of a
               government grant and initially recognised at fair
               – the fair value initially recognised for these assets;               1              1              1             1                   1               1
               – their carrying amount; and                                          1              1              1             1                   1               1
               – whether they are measured after recognition
               under the cost model or the revaluation model;                        1              1              1             1                   1               1
               e. the existence and carrying amounts of intangible
               assets whose title is restricted and the carrying
               amounts of intangible assets pledged as security for
               liabilities; and                                                1              1              1                   1                   1         1
               f. the amount of contractual commitments for the
               acquisition of intangible assets.                                     1              1              1             1                   1               1
               Revalued intangible assets
234 IAS 38.124 If intangible assets are accounted for at revalued
               amounts, has the entity disclosed the following
               information:
               a. by class of intangible assets:
               – the effective date of the revaluation;                              1              1              1             1                   1               1
               – the carrying amount of revalued intangible assets;
               and                                                                   1              1              1             1                   1               1
               – the carrying amount that would have been
               recognised had the revalued class of intangible
               assets been measured after recognition using the
               cost model in IAS 38.74;                                              1              1              1             1                   1               1
               b. the amount of the revaluation surplus that relates
               to intangible assets at the beginning and end of the
               period, indicating the changes during the period
               and any restrictions on the distribution of the
               balance to shareholders; and                                          1              1              1             1                   1               1


                                                                                                                                     Page 51 of 86
                                                                                                                                       Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 c. the method and significant assumptions applied
                 in estimating the assets’ fair values.                                1              1              1             1                   1               1
                 Research and development
235   IAS 38.126 Does the entity disclose the aggregate amount of
                 research and development expenditure recognised
                 as an expense during the period.                                      1              1              1             1                   1               1
                 Other information
236   IAS 38.128 Does the entity disclose the following information:
                 a. a description of any fully amortised intangible
                 asset that is still in use; and                                       1              1              1             1                   1               1
                 b. a brief description of significant intangible assets
                 controlled by the entity but not recognised as assets
                 because they did not meet the recognition criteria of
                 IAS 38 or because they were acquired or generated
                 before the version of IAS 38 Intangible Assets
                 issued in 1998 was effective.                                         1              1              1             1                   1               1
                 INTANGIBLE ASSETS - GOODWILL
                 Goodwill
237   IFRS 3.74, Has the entity disclosed the following information
      IFRS 3.75 that enables users of its financial statements to
                 evaluate changes in the carrying amount of
                 goodwill during the period:
                 a. the gross amount and accumulated impairment
                 losses at the beginning of the period;                                1              1              1             1                   1               1
                 b. additional goodwill recognised during the period
                 except goodwill included in a disposal group that,
                 on acquisition, meets the criteria to be classified as
                 held for sale in accordance with IFRS 5;                              1              1              1             1                   1               1
                 c. adjustments resulting from the subsequent
                 recognition of deferred tax assets during the period;                 1              1              1             1                   1               1
                 d. goodwill included in a disposal group classified
                 as held for sale in accordance with IFRS 5 and
                 goodwill derecognised during the period without
                 having previously been included in a disposal group
                 classified as held for sale;                                          1              1              1             1                   1               1
                 e. impairment losses recognised during the period;                    1              1              1             1                   1               1
                 f. net exchange differences arising during the                        1              1              1             1                   1               1
                 g. any other changes in the carrying amount during
                 the period; and                                                       1              1              1             1                   1               1
                 h. the gross amount and accumulated impairment
                 losses at the end of the period.                                      1              1              1             1                   1               1
238   IAS 36.133 Where the initial allocation of goodwill acquired in
                 a business combination was incomplete at reporting
                 date, therefore goodwill was not allocated to a cash
                 generating unit (group of units) at the reporting
                 date, does the entity disclose:
                 a. the amount of the unallocated goodwill; and                        1              1              1             1                   1               1
                 b. the reasons why that amount remains                                1              1              1             1                   1               1
                 INCOME TAXES
      IAS 12.78 Where exchange differences on deferred foreign
                 tax liabilities or assets are recognised in the Income
                 Statement, such differences may be classified as
                 deferred tax expense (income) if that presentation is
                 considered to be the most useful to financial
                 statement users.
239   IAS 12.79, Are the following major components of tax expense
      IAS 12.80 (income) disclosed separately:
                 a. current tax expense (income);                                      1              1              1             1                   1               1
                 b. any adjustments recognised in the period for
                 current tax of prior periods;                                         1              1              1             1                   1               1
                 c. the amount of deferred tax expense (income)
                 relating to the origination and reversal of temporary
                 differences;                                                          1              1              1             1                   1               1
                 d. the amount of deferred tax expense (income)
                 relating to changes in tax rates or the imposition of
                 new taxes;                                                            1              1              1             1                   1               1
                 e. the amount of the benefit arising from a
                 previously unrecognised tax loss, tax credit or
                 temporary difference of a prior period that is used
                 to reduce current tax expense;                                        1              1              1             1                   1               1

                                                                                                                                       Page 52 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              f. the amount of the benefit from a previously
              unrecognised tax loss, tax credit or temporary
              difference of a prior period that is used to reduce
              deferred tax expense;                                                1              1              1             1                   1               1
              g. deferred tax expense arising from the write-
              down, or reversal of a previous write-down, of a
              deferred tax asset where it is no longer probable
              that sufficient taxable profit will be available to
              allow the benefit of part or all of that deferred tax
              asset to be utilised (see IAS 12.56); and                            1              1              1             1                   1               1
              h. the amount of tax expense (income) relating to
              those changes in accounting policies and errors that
              are included in profit or loss in accordance with
              IAS 8 because they cannot be accounted for
              retrospectively.                                                     1              1              1             1                   1               1
240 IAS 12.81 Has the following information been disclosed
              separately:
              a. the aggregate current and deferred tax relating to
              items charged or credited to equity;                                 1              1              1             1                   1               1
              b. an explanation of the relationship between tax
              expense (income) and accounting profit or loss in
              either or both of the following forms:
              – a numerical reconciliation between tax expense
              (income) and the product of accounting profit
              multiplied by the applicable tax rate(s), disclosing
              also the basis on which the applicable tax rate(s) is
              (are) computed; or                                                   1              1              1             1                   1               1
              – a numerical reconciliation between the average
              effective tax rate and the applicable tax rate,
              disclosing also the basis on which the applicable
              tax rate is computed;                                                1              1              1             1                   1               1
              c. an explanation of changes in the applicable tax
              rate(s) compared to the previous accounting period;                  1              1              1             1                   1               1
              d. in relation to deductible temporary differences,
              unused tax losses, and unused tax credits for which
              no deferred tax asset is recognised in the Balance
              Sheet:
              – the amount; and                                                    1              1              1             1                   1               1
              – expiry date, if any.                                               1              1              1             1                   1               1
              e. the aggregate amount of temporary differences
              associated with investments in subsidiaries,
              branches and associates and interests in joint
              ventures, for which deferred tax liabilities have not
              been recognised (see IAS 12.39 for additional                        1              1              1             1                   1               1
              guidance); type of temporary difference, and for
              f. for each
              each type of unused tax losses and unused tax
              – the amount of the deferred tax assets and
              liabilities recognised in the Balance Sheet for each
              period presented; and                                                1              1              1             1                   1               1
              – the amount of the deferred tax income or expense
              recognised in the Income Statement, if this is not
              apparent from the changes in the amounts
              recognised in the Balance Sheet;                                     1              1              1             1                   1               1
              g. for discontinued operations, the tax expense
              relating to:
              – the gain or loss on discontinuance; and                            1              1              1             1                   1               1
              – the profit or loss from the discontinuing operation
              for the period, together with the corresponding
              amounts for each prior period presented; and                         1              1              1             1                   1               1
              h. the amount of income tax consequences of
              dividends to shareholders of the entity that were
              proposed or declared before the financial
              statements were authorised for issue, but are not
              recognised as a liability in the financial statements.               1              1              1             1                   1               1
241 IAS 12.87 Has the amount of unrecognised deferred tax
              liabilities associated with investments in
              subsidiaries, branches and associates and interests
              in joint ventures, for which deferred tax liabilities
              have not been recognised, been disclosed when this
              disclosure does not require undue cost or effort.                    1              1              1             1                   1               1

                                                                                                                                   Page 53 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
242 IAS 12.82 Has the following information been disclosed when
              (1) the utilisation of the deferred tax asset is
              dependent on future taxable profits in excess of the
              profits arising from the reversal of existing taxable
              temporary differences and (2) the entity has
              suffered a loss in either the current or preceding
              period in the tax jurisdiction to which the deferred
              tax asset relates:
              a. the amount of a deferred tax asset; and                             1              1              1             1                   1               1
              b. the nature of the evidence supporting its
              recognition.                                                           1              1              1             1                   1               1
243 IAS 12.82 In some jurisdictions, income taxes are payable at a
    A         higher or lower rate if part or all of the net profit or
              retained earnings is paid out as a dividend to
              shareholders of the entity. In some other
              jurisdictions, income taxes may be refundable or
              payable if part or all of the net profit or retained
              earnings is paid out as a dividend to shareholders of
              the entity. In these circumstances, does the entity
    IAS 12.87 disclose:
              a. the nature of the potential income tax
    A         consequences that would result from the payment
              of dividends to its shareholders, including the
              important features of the income tax systems and
              the facts that will affect the amount of the potential
              income tax consequences of dividends;                                  1              1              1             1                   1               1
              b. the amounts of the potential income tax
              consequences determinable without undue cost or
              effort; and                                                            1              1              1             1                   1               1
              c. any potential income tax consequences that
              cannot be determined without undue cost or effort.                     1              1              1             1                   1               1
244 IAS 12.87 It may sometimes require undue cost or effort to
    B         compute the total amount of the potential income
              tax consequences that would result from the
              payment of dividends to shareholders, however in
              such circumstances it may be possible to compute
              some portions of the total, for example:
              a. if in a consolidated group, a parent and some of
              its subsidiaries (1) have paid income taxes at a
              higher rate on undistributed profits and (2) are
              aware of the amount that would be refunded on the
              payment of future dividends to shareholders from
              consolidated retained earnings, does the entity
              disclose the refundable amount;                                        1              1              1             1                   1               1
              b. if applicable, does the entity disclose that there
              are additional potential income tax consequences
              that cannot be determined without undue cost or
              effort; and                                                            1              1              1             1                   1               1
              c. do the parent’s separate financial statements, if
              any, disclose the potential income tax consequences
              relating to the parent’s retained earnings.                            1              1              1             1                   1               1
245 IAS 12.88 Has the enterprise disclosed any tax-related
              contingent liabilities and contingent assets in
              accordance with IAS 37.                                                1              1              1             1                   1               1
    IAS 12.88 Contingent liabilities and contingent assets may
              arise, for example, from unresolved disputes with
              the taxation authorities. Similarly, where changes
              in tax rates or tax laws are enacted or announced
              after the balance sheet date, an enterprise discloses
              any significant effect of those changes on its
              current and deferred tax assets and liabilities (see
              IAS 10).
              INTERESTS IN JOINT VENTURES
246 IAS 31.42 Does the entity classify its interests in jointly
              controlled entities as ‘held for sale’ and account for
              it in accordance with IFRS 5 where:
              a. its carrying amount will be recovered principally
              through a sale transaction rather than through
              continuing use; and                                                    1              1              1             1                   1               1
              b. it must be available for immediate sale in its
              present condition and its sale must be ‘highly
              probable’.                                                             1              1              1             1                   1               1
                                                                                                                                     Page 54 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
247 IAS 31.54 Does the entity (venturer) disclose the aggregate
              amount of the following contingent liabilities,
              unless the probability of loss is remote, separately
              from the amount of other contingent liabilities:
              a. any contingent liabilities that the venturer has
              incurred in relation to its interests in joint ventures
              and its share in each of the contingent liabilities
              that have been incurred jointly with other venturers;                  1              1              1             1                   1               1
              b. its share of the contingent liabilities of the joint
              ventures themselves for which it is contingently
              liable; and                                                            1              1              1             1                   1               1
              c. those contingent liabilities that arise because the
              venturer is contingently liable for the liabilities of
              the other venturers of a joint venture.                                1              1              1             1                   1               1
248 IAS 31.55 Does the entity (venturer) disclose the aggregate
              amount of the following commitments in respect of
              its interests in joint ventures separately from other
              commitments:
              a. any capital commitments of the venturer in
              relation to its interests in joint ventures and its
              share in the capital commitments that have been
              incurred jointly with other venturers; and                             1              1              1             1                   1               1
              b. its share of the capital commitments of the joint
              ventures themselves.                                                   1              1              1             1                   1               1
249 IAS 31.56 Does the entity (venturer) disclose:
              a. a listing of interests in significant joint ventures;               1              1              1             1                   1               1
              b. a description of interests in significant joint
              ventures; and                                                          1              1              1             1                   1               1
              c. the proportion of ownership interest held in
              jointly controlled entities.                                           1              1              1             1                   1               1
250 IAS 31.56 If the entity (venturer) recognises its interests in
              jointly controlled entities using the line-by-line
              reporting format for proportionate consolidation or
              the equity method, does it disclose the aggregate
              amounts related to its interests in joint ventures of
              each of:
              a. current assets;                                                     1              1              1             1                   1               1
              b. long-term assets;                                                   1              1              1             1                   1               1
              c. current liabilities;                                                1              1              1             1                   1               1
              d. long-term liabilities;                                              1              1              1             1                   1               1
              e. income; and                                                         1              1              1             1                   1               1
              f. expenses.                                                           1              1              1             1                   1               1
251 IAS 31.57 Does the entity (venturer) disclose the method it
              uses to recognise its interests in jointly controlled
              INVENTORIES
252 IAS 2.36  Is the following information disclosed:
              a. the accounting policies adopted in measuring
              inventories, including the cost formula used;               1               1              1             1                 1                1
    IAS 2.37  b. the total carrying amount of inventories and the
              carrying amount in classifications appropriate to
              the entity                                                  1               1              1             1                 1                1
              Common classifications of inventories are
              merchandise, production supplies, materials, work
              in progress and finished goods. The inventories of
              a service provider may be described as work in
              progress.
              c. the carrying amount of inventories carried at fair
              value less costs to sell;                                   1               1              1             1                 1                1
              d. the amount of inventories recognised as an
              expense during the period;                                       1              1              1             1                   1               1
              e. the amount of any write-down of inventories
              recognised as an expense in the period;                     1                         1    1                       1                   1               1
              f. the amount of any reversal of any write-down
              that is recognised as a reduction in the amount of
              inventories recognised as expense in the period;            1               1              1             1                 1                1
              g. the circumstances or events that led to the
              reversal of a write-down of inventories; and                1               1              1             1                 1                1
              h. the carrying amount of inventories pledged as
              security for liabilities.                                        1              1              1             1                   1               1
              INVESTMENT PROPERTY

                                                                                                                                     Page 55 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
    IAS 40.74 The disclosures set out below apply in addition to
              those in IAS 17. In accordance with IAS 17, the
              owner of an investment property provides lessors’
              disclosures about leases into which it has entered.
              In accordance with IAS 17, an entity that holds an
              investment property under a finance or operating
              lease provides lessees’ disclosures for finance
              leases and lessors’ disclosures for any operating
              leases into which it has entered.
              Fair value model and cost model
253 IAS 40.75 Does the entity disclose the following:
              a. whether it applies the fair value model or the cost
              model;                                                               1    1                        1             1                   1               1
              b. if it applies the fair value model, whether, and in
              what circumstances, property interests held under
              operating leases are classified and accounted for as
              investment property;                                                 1              1              1             1                   1               1
              c. when classification is difficult, the criteria the
              entity uses to distinguish investment property from
              owner-occupied property and from property held
              for sale in the ordinary course of business;                         1              1              1             1                   1               1
              d. the methods and significant assumptions applied
              in determining the fair value of investment                          1        1                    1             1                   1               1
              e. a statement whether the determination of fair
              value was supported by market evidence or was
              more heavily based on other factors (which the
              entity shall disclose) because of the nature of the
              property and lack of comparable market data;                         1        1                    1             1                   1               1
              f. the extent to which the fair value of investment
              property (as measured or disclosed in the financial
              statements) is based on a valuation by an
              independent valuer who holds a recognised and
              relevant professional qualification and who has
              recent experience in the location and category of
              the investment property being valued;                                1        1                    1             1                   1               1
              g. if there has been no valuation by an independent
              valuer (as described in f. above), that fact;                        1              1              1             1                   1               1
              h. the amounts included in the profit or loss for:
              – rental income from investment property;                            1              1              1             1                   1               1
              – direct operating expenses (including repairs and
              maintenance) arising from investment property that
              generated rental income during the period; and                       1              1              1             1                   1               1
              – direct operating expenses (including repairs and
              maintenance) arising from investment property that
              did not generate rental income during the period;                    1              1              1             1                   1               1
              – the cumulative change in fair value recognised in
              profit or loss on a sale of investment property from
              a pool of assets in which the cost model is used into
              a pool in which the fair value model is used (see
              IAS 40.32C); and                                                     1              1              1             1                   1               1
              i. the existence and amounts of restrictions on the
              realisability of investment property or the
              remittance of income and proceeds of disposal; and                   1              1              1             1                   1               1
              j. contractual obligations to purchase, construct or
              develop investment property or for repairs,
              maintenance or enhancements.                                         1              1              1             1                   1               1
              Fair value model
254 IAS 40.76 If the entity applies the fair value model, does it
              also disclose a reconciliation of the carrying
              amount of investment property at the beginning and
              end of the period showing the following:
              a. additions, disclosing separately those additions
              resulting from acquisitions and those resulting from
              subsequent expenditure recognised in the carrying
              amount of an asset;                                                  1              1              1             1                   1               1
              b. additions resulting from acquisitions through
              business combinations;                                               1              1              1             1                   1               1
              c. assets classified as held for sale or included in a
              disposal group classified as held for sale in
              accordance with IFRS 5 and other disposals;                          1              1              1             1                   1               1
                                                                                                                                   Page 56 of 86
                                                                                                                                          Government
                                                                                                EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A        ENTITY B       ENTITY C       ENTITY D       ENTITY E              ENTITY F
    Reference Requirement                                                  Yes No    N/A    Yes No   N/A  Yes No    N/A  Yes No    N/A  Yes No    N/A         Yes No    N/A
              d. net gains or losses from fair value adjustments;                       1               1              1              1              1                     1
              e. the net exchange differences arising on the
              translation of the financial statements into a
              different presentation currency, and on the
              translation of a foreign operation into the
              presentation currency of the reporting entity;                            1               1              1              1                   1                1
              f. transfers to and from inventories and owner-
              occupied property; and                                                    1               1              1              1                   1                1
              g. other changes.                                                         1               1              1              1                   1                1
255 IAS 40.77 When a valuation obtained for an investment
              property is adjusted significantly for the purpose of
              the financial statements, does the entity disclose a
              reconciliation between the valuation obtained and
              the adjusted valuation included in the financial
              statements, showing separately:
              a. the aggregate amount of any unrecognised lease
              obligations that have been added back; and                                1               1              1              1                   1                1
              b. any other significant adjustments.                                     1               1              1              1                   1                1
256 IAS 40.78 In the exceptional cases when the entity’s policy is
              to account for investment properties at fair value,
              but because of the lack of a reliable fair value, it
              measures investment property at cost less any
              accumulated depreciation and any accumulated
              impairment losses, does the entity disclose:
              a. a reconciliation – relating to that investment
              property separately – of the carrying amount at the
              beginning and end of the period;                                          1               1              1              1                   1                1
              b. a description of the investment property;                              1               1              1              1                   1                1
              c. an explanation of why fair value cannot be
              determined reliably;                                                      1               1              1              1                   1                1
              d. if possible, the range of estimates within which
              fair value is highly likely to lie; and                                   1               1              1              1                   1                1
              e. on disposal of investment property not carried at
              fair value:
              – the fact that the entity has disposed of investment
              property not carried at fair value;                                       1               1              1              1                   1                1
              – the carrying amount of that investment property
              at the time of sale; and                                                  1               1              1              1                   1                1
              – the amount of gain or loss recognised.                                  1               1              1              1                   1                1
              Transition
257 IAS 40.80 If an entity that previously applied IAS 40 (2000)
              now elects for the first time to classify and account
              for some or all eligible property interests held under
              operating leases as investment property, does it;
              a. recognise the effect of that election as an
              adjustment to the opening balance of retained
              earnings for the period in which the election is first
              made;                                                                     1               1              1              1                   1                1
              b. adjust the opening balance of retained earnings
              from the earliest period presented, for which fair
              value was disclosed publicly, and restate
              comparatives for those periods; and                                       1               1              1              1                   1                1
              c. state that comparatives are not restated in
              circumstances where the entity has not publicly
              disclosed the fair value of those interests in earlier
              periods.                                                                  1               1              1              1                   1                1
    IAS 40.81 IAS 40 requires a treatment different from that
              required by IAS 8 Accounting Policies, Changes in
              Accounting Estimates and Errors . IAS 8 requires
              comparative information to be restated unless such
              restatement would require undue cost or effort.

                 Cost model
258 IAS 40.79    If the entity applies the cost model, does it disclose:
                 a. the depreciation methods used;                                      1               1              1              1                   1                1
                 b. the useful lives or the depreciation rates used;                    1               1              1              1                   1                1
                 c. the gross carrying amount and the accumulated
                 depreciation (aggregated with accumulated
                 impairment losses) at the beginning and end of the
                 period;                                                                1               1              1              1                   1                1

                                                                                                                                          Page 57 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              d. a reconciliation of the carrying amount of
              investment property at the beginning and end of the
              period, showing the following:
              – additions, disclosing separately those additions
              resulting from acquisitions and those resulting from
              subsequent expenditure recognised as an asset;                       1              1              1             1                   1               1
              – additions resulting from acquisitions through
              business combinations;                                               1              1              1             1                   1               1
              – assets classified as held for sale or included in a
              disposal group classified as held for sale in
              accordance with IFRS 5 and other disposals; and                      1              1              1             1                   1               1
              – depreciation;                                                      1              1              1             1                   1               1
              – the amount of impairment losses recognised, and
              the amount of impairment losses reversed, during
              the period in accordance with IAS 36;                                1              1              1             1                   1               1
              – the net exchange differences arising on the
              translation of the financial statements into a
              different presentation currency, and on translation
              of a foreign operation into the presentation
              currency of the reporting entity:                                    1              1              1             1                   1               1
              – transfers to and from inventories and owner-
              occupied property; and                                               1              1              1             1                   1               1
              – other changes;                                                     1              1              1             1                   1               1
              e. the fair value of investment property; and                        1              1              1             1                   1               1
              f. in the exceptional cases (see IAS 40.53 for
              guidance), when the entity cannot determine the
              fair value of the investment property reliably, has
              the entity disclosed:
              – a description of the investment property;                          1              1              1             1                   1               1
              – an explanation of why fair value cannot be
              determined reliably; and                                             1              1              1             1                   1               1
              – if possible, the range of estimates within which
              fair value is highly likely to lie.                                  1              1              1             1                   1               1
              Transition
    IAS 40.83 IAS 8 applies to any change in accounting policies
              that is made when an entity first applies this
              Standard and chooses to use the cost model. The
              effect of the change in accounting policies includes
              the reclassification of any amount held in
              revaluation surplus for investment property.
              INVESTMENTS IN ASSOCIATES
259 IAS 28.14 Does the entity classify the investment in associate
              as ‘held for sale' and account for it in accordance
              with IFRS 5 where:
              a. its carrying amount will be recovered principally
              through a sale transaction rather than through
              continuing use; and                                                  1              1              1             1                   1               1
              b. it must be available for immediate sale in its
              present condition and its sale must be ‘highly
              probable’.                                                           1              1              1             1                   1               1
260 IAS 28.37 Has the entity disclosed the following:
              a. the fair value of investments in associates for
              which there are published price quotations;                          1              1              1             1                   1               1
              b. summarised financial information of associates,
              including the aggregated amounts of assets,
              liabilities, revenues and profit or loss;                            1              1              1             1                   1               1
              c. the reasons why the investor concludes that it has
              significant influence in situations where it holds
              directly, or indirectly through subsidiaries less than
              20 per cent of the voting or potential voting power
              of the investee;                                                     1              1              1             1                   1               1
              d. the reasons why the investor concludes that it
              does not have significant influence in situations
              where it holds directly, or indirectly through
              subsidiaries, 20 per cent or more of the voting or
              potential voting power of the investee;                              1              1              1             1                   1               1




                                                                                                                                   Page 58 of 86
                                                                                                                                       Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                e. the reporting date of the financial statements of
                an associate, when such financial statements are
                used in applying the equity method and are as of a
                reporting date or for a period that is different from
                that of the investor, and the reason for using a
                different reporting date or different period;                          1              1              1             1                   1               1
                f. the nature and extent of any significant
                restrictions (eg resulting from borrowing
                arrangements or regulatory requirements) on the
                ability of associates to transfer funds to the investor
                in the form of cash dividends, repayment of loans                      1              1              1             1                   1               1
                g. advances;
                or the unrecognised share of losses of an associate,
                both for the period and cumulatively, if an investor
                has discontinued recognition of its share of losses
                of an associate;                                                       1              1              1             1                   1               1
                h. the fact that an associate is not accounted for
                using the equity method in accordance with IAS
                28.13; and                                                             1              1              1             1                   1               1
                i. summarised financial information of associates,
                either individually or in groups, which are not
                accounted for using the equity method, including
                the amounts of total assets, total liabilities, revenues
                and profit or loss.                                                    1              1              1             1                   1               1
261   IAS 28.38 Have investments in associates accounted for using
                the equity method been:
                a. classified as non-current assets; and                               1              1              1             1                   1               1
                b. disclosed as a separate item in the Balance Sheet.                  1              1              1             1                   1               1
262   IAS 28.38 Has the entity’s share of profit or loss of associates
                accounted for using the equity method been
                disclosed as a separate item in the Income
                Statement.                                                             1              1              1             1                   1               1
263   IAS 28.38 Has the entity’s share of any discontinued
                operations of such associates accounted for using
                the equity method been disclosed separately.                           1              1              1             1                   1               1
264   IAS 28.39 Has the investor’s share of changes recognised
                directly in the associate’s equity been disclosed in
                the Statement of Changes in Equity required by                         1              1              1             1                   1               1
265   IAS 28.40 IAS 1. entity, in accordance with IAS 37,
                Does the
                disclose the following information:
                a. its share of the contingent liabilities of an
                associate incurred jointly with other investors; and                   1              1              1             1                   1               1
                b. those contingent liabilities that arise because the
                investor is severally liable for all or part of the
                liabilities of the associate.                                          1              1              1             1                   1               1
                LEASE DISCLOSURES BY LESSEES
                Finance leases
      IAS 17.31 The requirements on disclosure under the following
                standards also apply to assets acquired under
                finance leases:
      IAS 17.32 a. IAS 16 Property, Plant and Equipment;
                b. IAS 32 Financial Instruments: Presentation;
                c. IAS 36 Impairment of Assets;
                d. IAS 38 Intangible Assets;
                e. IAS 40 Investment Property; and
                f. IAS 41 Agriculture.
266   IAS 17.31 Has the following information been disclosed by
                the entity for finance leases (in which it is the
                a. for each class of asset, the net carrying amount at
                the balance sheet date;                                                1              1              1             1                   1               1
                b. a reconciliation between the total of minimum
                lease payments at the balance sheet date, and their
                present value.                                                         1              1              1             1                   1               1
                c. the total of future minimum lease payments at
                the balance sheet date, and their present value, for
                each of the following periods
                – not later than one year;                                             1              1              1             1                   1               1
                – later than one year and not later than five years;
                and                                                                    1              1              1             1                   1               1
                – later than five years;                                               1              1              1             1                   1               1


                                                                                                                                       Page 59 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
               d. contingent rents recognised as an expense in the
               period;                                                              1              1              1             1                   1               1
               e. the total of future minimum sublease payments
               expected to be received under non-cancellable
               subleases at the balance sheet date; and                             1              1              1             1                   1               1
               f. a general description of the lessee’s material
               leasing arrangements including, but not limited to,
               the following:                                                       1              1              1             1                   1               1
               – the basis on which contingent rent payable is
               determined;                                                          1              1              1             1                   1               1
               – the existence and terms of renewal or purchase
               options and escalation clauses; and                                  1              1              1             1                   1               1
               – restrictions imposed by lease arrangements, such
               as those concerning dividends, additional debt and
               further leasing.                                                     1              1              1             1                   1               1
               Operating leases
    IAS 17.35 The requirements on disclosure under IAS 32 and,
               if applicable, IFRS 7 also apply to operating leases.
267 IAS 17.35 Has the following information been disclosed by
               the entity for operating leases (in which it is the
               a. the total of future minimum lease payments
               under non-cancellable operating leases for each of
               the following periods:
               – not later than one year;                                1                   1              1             1                   1               1
               – later than one year and not later than five years;      1                   1              1             1                   1               1
               – later than five years;                                  1                   1              1             1                   1               1
               b. the total of future minimum sublease payments
               expected to be received under non-cancellable
               subleases at the balance sheet date;                                 1              1              1             1                   1               1
               c. lease and sublease payments recognised as an
               expense in the period, with separate amounts for:                    1              1              1             1                   1               1
               – minimum lease payments;                                            1              1              1             1                   1               1
               – contingent rents; and                                              1              1              1             1                   1               1
               – sublease payments;                                                 1              1              1             1                   1               1
               d. a general description of the lessee’s significant
               leasing arrangements including, but not limited to,
               the following:                                            1               1                  1             1                   1               1
               – the basis on which contingent rent payable is
               determined;
               – the existence and terms of renewal or purchase
               options and escalation clauses; and
               – restrictions imposed by lease arrangements, such
               as those concerning dividends, additional debt and
               further leasing.
               Sale and leaseback transactions
268 IAS 17.65 Does the description of material leasing
               arrangements include disclosure of unique or
               unusual provisions of the agreement or terms of the
               sale and leaseback transactions.                                     1              1              1             1                   1               1
    IAS 17.66 Sale and leaseback transactions may trigger the
               separate disclosure criteria in IAS 1.                               1              1              1             1                   1               1
               Substance of transactions involving the legal
               form of a lease
269 SIC-27.10, All aspects of an arrangement that does not, in
    SIC-27.11 substance, involve a lease under IAS 17 shall be
               considered in determining the appropriate
               disclosures that are necessary to understand the
               arrangement and the accounting treatment adopted.
               When the entity has entered into arrangements that
               are leases in form but not in substance; does the
               entity disclose, separately for each arrangement or
               each class of arrangements, the following
               information in each period that an arrangement
               exists:
               a. a description of the arrangement including:                       1              1              1             1                   1               1
               – the underlying asset and any restrictions on its                   1              1              1             1                   1               1
               – the life and other significant terms of the
               arrangement;                                                         1              1              1             1                   1               1
               – the transactions that are linked together, including
               any options.                                                         1              1              1             1                   1               1


                                                                                                                                    Page 60 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
               b. the accounting treatment applied to any fee
               received;                                                            1              1              1             1                   1               1
               c. the amount of fees recognised as income in the
               period; and                                                          1              1              1             1                   1               1
               d. the line item of the Income Statement in which
               the fee income is included.                                          1              1              1             1                   1               1
               Determining whether an arrangement contains
               a lease (IFRIC 4)
270 IAS 1.108 Does the entity disclose its accounting policy for
               determining whether an arrangement contains a                        1              1              1             1                   1               1
    IFRIC      IFRIC 4 provides guidance for determining whether
    4.12,      an arrangement, that does not take the legal form of
    IFRIC      a lease but conveys a right to use an asset is, or
    4.13       contains, a lease that should be accounted for in
               accordance with IAS 17. For the purpose of
               applying the requirements of IAS 17, payments and
               other consideration required by the arrangement
               have to be separated. In some cases, it will be
               impracticable to reliably separate the payments for
               the lease from payments for other elements in the
               arrangement.
271 IFRIC      If in case of an operating lease the entity is a
    4.15       purchaser and concludes that it is impracticable to
               reliably separate the payments for the lease from
               payments for other elements in the arrangement,
               does the entity:
               a. treat all payments under the arrangement as lease
               payments for the purposes of complying with the
               disclosure requirements of IAS 17, but:                              1              1              1             1                   1               1
               i. disclose those payments separately from
               minimum lease payments of other arrangements
               that do not include payments for non-lease                           1              1              1             1                   1               1
               elements; and disclosed payments also include
               ii. state that the
               payments for non-lease elements in the                               1              1              1             1                   1               1
               NON-CURRENT ASSETS HELD FOR SALE
               AND DISCONTINUED OPERATIONS
    IFRS 5.31 A component of an entity comprises operations
               and cash flows that can be clearly distinguished,
               operationally and for financial reporting purposes,
               from the rest of the entity. In other words, a
               component of an entity will have been a cash-
               generating unit or a group of cash-generating units
               while being held for use.
    IFRS 5.32 A discontinued operation is a component of an
               entity that either has been disposed of, or is
               classified as held for sale, and:
               a. represents a separate major line of business or
               geographical area of operations;
               b. is part of a single co-ordinated plan to dispose of
               a separate major line of business or geographical
               area of operations; or
               c. is a subsidiary acquired exclusively with a view
               to resale.
272 IFRS 5.30, Does the entity present information that enables
    IFRS 5.33 users of the financial statements to evaluate the
               financial effects of discontinued operations and
               disposals of non-current assets (or disposal groups)
               by disclosing the following information:
               a. a single amount on the face of the Income
               Statement comprising the total of:
               – the post-tax profit or loss of discontinued
               operations; and                                                      1              1              1             1                   1               1
               – the post-tax gain or loss recognised on the
               measurement to fair value less costs to sell or on the
               disposal of the assets or disposal group(s)
               constituting the discontinued operation; and                         1              1              1             1                   1               1
               b. an analysis of the single amount in (a) into:
               – the revenue, expenses and pre-tax profit or loss of
               discontinued operations;                                             1              1              1             1                   1               1
               – the related income tax expense;                                    1              1              1             1                   1               1

                                                                                                                                    Page 61 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                – the gain or loss recognised on the measurement to
                fair value less costs to sell or on the disposal of the
                assets or disposal group(s) constituting the
                discontinued operation; and                                           1              1              1             1                   1               1
                – the related income tax expense; and                                 1              1              1             1                   1               1
                c. the net cash flows attributable to the operating,
                investing and financing activities of discontinued
                operations.                                                           1              1              1             1                   1               1
      IFRS 5.33 The analysis in (b) above may be presented in the
                notes or on the face of the Income Statement. If it
                is presented on the face of the Income Statement it
                shall be presented in a section identified as relating
                to discontinued operations, ie separately from
                continuing operations. The analysis is not required
                for disposal groups that are newly acquired
                subsidiaries that meet the criteria to be classified as
                held for sale on acquisition (see IFRS 5.11).
      IFRS 5.33 The analysis in (c) above may be presented either in
                the notes or on the face of the financial statements.
                These disclosures are not required for disposal
                groups that are newly acquired subsidiaries that
                meet the criteria to be classified as held for sale on
                acquisition (see IFRS 5.11).
273   IFRS 5.34 Does the entity re-present the disclosures in IFRS
                5.33 above for prior periods presented in the
                financial statements so that the disclosures relate to
                all operations that have been discontinued by the
                balance sheet date for the latest period presented.                   1              1              1             1                   1               1
274   IFRS 5.35 Does the entity classify separately in discontinued
                operations and disclose the nature of amount of
                adjustments that are made in the current period to
                amounts previously presented in discontinued
                operations that are directly related to the disposal of
                a discontinued operation in a prior period.                           1              1              1             1                   1               1
      IFRS 5.35 Examples of circumstances in which these
                adjustments may arise include the following:
                a. the resolution of uncertainties that arise from the
                terms of the disposal transaction, such as the
                resolution of purchase price adjustments and
                indemnification issues with the purchaser;
                b. the resolution of uncertainties that arise from and
                are directly related to the operations of the
                component before its disposal, such as
                environmental and product warranty obligations
                retained by the seller; and
                c. the settlement of employee benefit plan
                obligations, provided that the settlement is directly
                related to the disposal transaction.
275   IFRS 5.41 Does the entity disclose the following information
                in the notes in the period in which a non-current
                asset (or disposal group) has been either classified
                as held for sale or sold:
                a. a description of the non-current asset (or disposal
                group);                                                               1              1              1             1                   1               1
                b. a description of the facts and circumstances of
                the sale, or leading to the expected disposal, and the
                expected manner and timing of that disposal;                          1              1              1             1                   1               1
                c. the gain or loss recognised in accordance with
                IFRS 5.20-22 and, if not separately presented on
                the face of the Income Statement, the caption in the
                Income Statement that includes that gain or loss;                     1              1              1             1                   1               1
                and applicable, the segment in which the non-
                d. if
                current asset (or disposal group) is presented either
                in accordance with IAS 14 or IFRS 8.                                  1              1              1             1                   1               1
276   IFRS 5.42 Where an entity ceases to classify the asset (or
                disposal group) as held for sale (see IFRS 5.26 and
                29) has the entity disclosed the following
                information in the period of the decision to change
                the plan to sell the non-current asset (or disposal
                group):
                                                                                                                                      Page 62 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                a. a description of the facts and circumstances
                leading to the decision; and                                          1              1              1             1                   1               1
                b. the effect of the decision on the results of
                operations for the period and any prior periods
                presented.                                                            1              1              1             1                   1               1
                PROPERTY, PLANT AND EQUIPMENT
277   IAS 16.42 Does the entity disclose the effects of taxes on
                income, if any, resulting from the revaluation of
                property, plant and equipment in accordance with
                IAS 12.                                                               1              1              1             1                   1               1
278   IAS 16.73 Is the following information disclosed for each
                class of property, plant and equipment:
                a. the measurement bases used for determining the
                gross carrying amount;                                     1               1              1             1                 1                1
                b. the depreciation methods used;                          1               1              1             1                 1                1
                c. the useful lives or the depreciation rates used;        1               1              1             1                 1                1
                d. the gross carrying amount and the accumulated
                depreciation (aggregated with accumulated
                impairment losses) at the beginning and end of the
                period; and                                                1               1              1             1                 1                1
                e. a reconciliation of the carrying amount at the
                beginning and end of the period showing:
                – additions;                                               1               1              1             1                 1                1
                – assets classified as held for sale or included in a
                disposal group classified as ‘held for sale’ in
                accordance with IFRS 5 and other disposals;                           1              1              1             1                   1               1
                – acquisitions through business combinations;                         1              1              1             1                   1               1
                – increases or decreases during the period resulting
                from revaluations (see IAS 16.31, 39 and 40) and
                from impairment losses recognised or reversed
                directly in equity under IAS 36;                                      1              1              1             1                   1               1
                – impairment losses recognised in profit or loss
                during the period under IAS 36;                            1               1              1             1                 1                1
                – impairment losses reversed in profit or loss
                during the period under IAS 36;                            1               1              1             1                 1                1
      IAS 16.75 – depreciation (whether recognised in profit or loss
                or as a part of the cost of other assets);                 1               1              1             1                 1                1
                – the net exchange differences arising on the
                translation of the financial statements from the
                functional currency into a different presentation
                currency, including the translation of a foreign
                operation into the presentation currency of the
                reporting entity; and                                      1               1              1             1                 1                1
                – other changes.                                           1               1              1             1                 1                1
      IAS 16.78 An entity discloses information on impaired
                property, plant and equipment under IAS 36 in
                addition to the information required by IAS                1               1              1             1                 1                1
279   IAS 16.74 16.73(e)(iv)-(vi). information been disclosed:
                Has the following
                a. the existence and amounts of restrictions on title,
                and property, plant and equipment pledged as
                security for liabilities;                                  1                   1              1             1                   1               1
                b. the amount of expenditures recognised in the
                carrying amount of an item of property, plant and
                equipment in the course of its construction;               1               1              1             1                 1                1
                c. the amount of contractual commitments for the
                acquisition of property, plant and equipment; and          1               1              1             1                 1                1
                d. if it is not disclosed separately on the face of the
                Income Statement, the amount of compensation
                from third parties for items of property, plant and
                equipment that were impaired, lost or given up that
                is included in profit or loss.                             1               1              1             1                 1                1
280   IAS 16.77 When items of property, plant and equipment are
                stated at revalued amounts, has the following
                information been disclosed:
                a. the effective date of the revaluation;                  1                   1          1             1                 1                1
                b. whether an independent valuer was involved;             1                   1          1             1                 1                1
                c. the methods and significant assumptions applied
                in estimating the items’ fair values;                      1                   1          1             1                 1                1



                                                                                                                                      Page 63 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                d. the extent to which the items’ fair values were
                determined directly by reference to observable
                prices in an active market or recent market
                transactions on arm’s length terms or were
                estimated using other valuation techniques;               1                   1          1             1                 1                1
                e. for each revalued class of property, plant and
                equipment, the carrying amount that would have
                been recognised had the assets been carried under
                the cost model; and                                       1                   1          1             1                 1                1
                f. the revaluation surplus, indicating the change for
                the period and any restrictions on the distribution of
                the balance to shareholders.                                   1              1          1             1                 1                1
281   IAS 16.79 Has the following additional information been
                disclosed:
                a. the carrying amount of temporarily idle
                property, plant and equipment;                                       1              1              1             1                   1               1
                b. the gross carrying amount of any fully
                depreciated property, plant and equipment that is
                still in use;                                                        1              1              1             1                   1               1
                c. the carrying amount of property, plant and
                equipment retired from active use and held for
                disposal; and                                                        1              1              1             1                   1               1
                d. when the cost model is used, the fair value of
                property, plant and equipment when this is
                materially different from the carrying amount.                       1              1              1             1                   1               1
                PROVISIONS, CONTINGENT LIABILITIES
                AND CONTINGENT ASSETS
282   IAS 37.92 In extremely rare cases, disclosure of some or all of
                the information required regarding provisions,
                contingent liabilities or contingent assets can be
                expected to prejudice seriously the position of the
                entity in a dispute with other parties. Has the entity
                disclosed in such cases:
                a. the general nature of the dispute; and                            1              1              1             1                   1               1
                b. the fact that, and reason why, the information
                has not been disclosed.                                              1              1              1             1                   1               1
283   IAS 37.84 Is the following information disclosed for each
                class of provision (comparative information is not
                required):
                a. the carrying amount at the beginning and end of
                the period;                                               1                   1              1             1                   1               1
                b. additional provisions made in the period,
                including increases to existing provisions;               1                   1              1             1                   1               1
                c. amounts used (i.e. incurred and charged against
                the provision) during the period;                         1                   1              1             1                   1               1
                d. unused amounts reversed during the period; and         1                   1              1             1                   1               1
                e. the increase during the period in the discounted
                amount arising from the passage of time and the
                effect of any change in the discount rate.                           1              1              1             1                   1               1
284   IAS 37.85 Has the following information been disclosed for
                each class of provision:
                a. a brief description of the nature of the obligation
                and the expected timing of any resulting outflows
                of economic benefits;                                     1                   1              1             1                   1               1
                b. an indication of the uncertainties about the
                amount or timing of those outflows. Where
                necessary to provide adequate information, the
                entity should disclose the major assumptions made
                concerning future events, (see IAS 37.49-50 for
                additional guidance); and                                 1                   1              1             1                   1               1
                c. the amount of any expected reimbursement,
                stating the amount of any asset that has been
                recognised for that expected reimbursement.                          1              1              1             1                   1               1
                Contingent liabilities
285   IAS 37.86 Unless the possibility of any outflow in settlement
                is remote, has the entity disclosed for each class of
                contingent liability at the balance sheet date:
                a. a brief description of the nature of the contingent
                liability;                                                1               1              1             1                 1                1


                                                                                                                                     Page 64 of 86
                                                                                                                                       Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                b. an estimate of its financial effect, measured in
                accordance with the requirements for measuring
                provisions (under IAS 37.36-52);                            1               1              1             1                 1                1
                c. an indication of the uncertainties relating to the
                amount or timing of any outflow;                            1               1              1             1                 1                1
                d. the possibility of any reimbursement; and                1               1              1             1                 1                1
      IAS 37.91 e. if any of the above information is not disclosed,
                the fact that it is not practicable to do so.               1               1              1             1                 1                1
286   IAS 37.88 When a provision and a contingent liability arise
                from the same set of circumstances, has the entity
                made the disclosures required by IAS 37.84-86
                above, in a way that shows the link between the
                provision and the contingent liability.                     1               1              1             1                 1                1
                Contingent assets
287   IAS 37.89 When an inflow of economic benefits is probable,
                has the entity disclosed:                                              1              1              1             1                   1               1
                a. a brief description of the nature of the contingent
                assets at the balance sheet date;                                      1              1              1             1                   1               1
                b. if practicable, an estimate of their financial
                effect, measured in accordance with the
                requirements for measuring provisions (under                           1              1              1             1                   1               1
                c. when any of and
      IAS 37.91 IAS 37.36-52); the above information is not
                disclosed, the fact that it is not practicable to do so.               1              1              1             1                   1               1
                Rights to interests arising from
                decommissioning, restoration and
                environmental rehabilitation funds (IFRIC 5)
288   IAS 1.108 Does the entity disclose its accounting policy in
                relation to decommission, restoration and
                environmental rehabilitation funds.                                    1              1              1             1                   1               1
      IFRIC     IFRIC 5 applies to accounting in the financial
      5.04      statements of a contributor for interests arising
                from decommissioning funds that have both of the
                following features:
                a. the assets are administered separately (either by
                being held in a separate legal entity or as segregated
                assets within another entity); and
                b. a contributor’s right to access the assets is
                restricted.
289   IFRIC     Does the entity (as a contributor) disclose the
      5.11      nature of its interest in a fund and any restrictions
                on access to the assets in the fund.                                   1              1              1             1                   1               1
290   IFRIC     When the entity (as a contributor) has an obligation
      5.12      to make potential additional contributions that is
                not recognised as a liability (see IFRIC 5.10), does
                the entity make the disclosures required by IAS
                37.86. (see item 264.)                                                 1              1              1             1                   1               1
291   IFRIC     When the entity (as a contributor) accounts for its
      5.13      interest in the fund in accordance with IFRIC 5.9,
                does the entity make the disclosures required by
                IAS 37.85(c). (see item 264.)                                          1              1              1             1                   1               1
                Liabilities arising from participating in a
                specific market-saste electrical and electronic
                equipment (IFRIC 6)
292   IFRIC     Does the entity disclose its accounting policy in
      6.10      relation to liabilities arising from participating in
                specific market-waste electrical and electronic
                equipment.                                                             1              1              1             1                   1               1
                RELATED PARTIES
      IAS 24.3  The disclosure requirements of IAS 24 with respect
                to related party transactions and outstanding
                balances apply also in the separate financial
                statements of a parent, venturer or investor
                presented in accordance with IAS 27.
      IAS 24.4  Related party transactions and outstanding balances
                with other entities in a group are disclosed in an
                entity’s separate financial statements. Intra-group
                related party transactions and outstanding balances
                are eliminated in the preparation of consolidated
                financial statements of the group.


                                                                                                                                       Page 65 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
      IAS 24.22 Items of a similar nature may be disclosed in
                aggregate except when separate disclosure is
                necessary for an understanding of the effects of
                related party transactions on the financial
                statements of the entity.
293   IAS 24.12 Have relationships between parents and
                subsidiaries been disclosed irrespective of whether
                there have been transactions between those related         1               1              1             1                 1                1
      IAS 24.14 parties.
                The identification of related party relationships
                between parents and subsidiaries is in addition to
                the disclosure requirements in IAS 27, IAS 28 and
                IAS 31, which require an appropriate listing and
                description of significant investments in
                subsidiaries, associates and jointly controlled
294   IAS 24.12 entities. entity disclosed the following information:
                Has the
                a. the name of the entity’s parent;                        1               1              1             1                 1                1
                b. if different, the ultimate controlling party; or        1               1              1             1                 1                1
                c. if neither the entity’s parent nor the ultimate
                controlling party produces financial statements
                available for public use, the name of the next most
                senior parent that does so.                                1               1              1             1                 1                1
295   IAS 24.16 Has the entity disclosed key management personnel
                compensation in total and for each of the following
                categories:
                a. short-term employee benefits;                           1               1                  1             1                   1               1
                b. post-employment benefits;                               1                   1              1             1                   1               1
                c. other long-term benefits;                               1                   1          1             1                 1                1
                d. termination benefits; and                               1               1              1             1                 1                1
                e. share-based payments.                                   1               1              1             1                 1                1
296   IAS 24.17 If there have been transactions between related
                parties, has the entity disclosed, in addition to the
                requirements in IAS 24.16 to disclose key
                management personnel compensation, the
                following information (separately for each of the
                categories required by IAS 24.18):
                a. the nature of the related party relationship and                   1              1              1             1                   1               1
                b. information about the transactions and
                outstanding balances necessary for an
                understanding of the potential effect of the
                relationship on the financial statements (separately
                for each of the categories required by IAS 24.18),
                including, as a minimum, the following disclosures:
                – the amount of the transactions;                                     1              1              1             1                   1               1
                – the amount of outstanding balances and:                             1              1              1             1                   1               1
                – their terms and conditions, including whether
                they are secured, and the nature of the
                consideration to be provided in settlement; and                       1              1              1             1                   1               1
                – details of any guarantees given or received;                        1              1              1             1                   1               1
                – provisions for doubtful debts related to the
                amount of outstanding balances; and                                   1              1              1             1                   1               1
                – the expense recognised during the period in
                respect of bad or doubtful debts due from related                     1              1              1             1                   1               1
297   IAS 24.18 Does the entity disclose the information required by
                IAS 24.17 separately for each of the following
                categories:
                a. the parent;                                                        1              1              1             1                   1               1
                b. entities with joint control or significant influence
                over the entity;                                                      1              1              1             1                   1               1
                c. subsidiaries;                                                      1              1              1             1                   1               1
                d. associates;                                                        1              1              1             1                   1               1
                e. joint ventures in which the entity is a venturer;                  1              1              1             1                   1               1
                f. key management personnel of the entity or its
                parent; and                                                1               1              1             1                 1                1
                g. other related parties.                                  1               1              1             1                 1                1
298   IAS 24.20 Does the entity disclose, for example, the following
                transactions if they are with a related party:
                a. purchases or sales of goods (finished or
                unfinished);                                                          1              1              1             1                   1               1
                b. purchases or sales of property and other assets;                   1              1              1             1                   1               1
                c. rendering or receiving of services;                                1              1              1             1                   1               1

                                                                                                                                      Page 66 of 86
                                                                                                                                         Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A        ENTITY B       ENTITY C       ENTITY D       ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A    Yes No   N/A  Yes No    N/A  Yes No    N/A  Yes No    N/A         Yes No    N/A
                d. leases;                                                             1               1              1              1              1                     1
                e. transfer of research and development;                               1               1              1              1              1                     1
                f. transfer under license agreements;                                  1               1              1              1              1                     1
                g. transfers under finance arrangements (including
                loans and equity contributions in cash or in kind);                    1               1              1              1                   1                1
                h. provision of guarantees or collateral; and                          1               1              1              1                   1                1
                i. settlement of liabilities on behalf of the entity or
                by the entity on behalf of another party.                              1               1              1              1                   1                1
299   IAS 24.21 Have disclosures that related party transactions
                were made on terms equivalent to those that prevail
                in arm’s length transactions been made only if such
                terms can be substantiated.                                            1               1              1              1                   1                1
                REVENUE
300   IAS 18.35 Does the entity disclose:
                a. the accounting policies adopted for the
                recognition of revenue;                                     1               1              1              1                  1                 1
                b. the methods adopted to determine the stage of
                completion of transactions involving the rendering
                of services;                                                1               1              1              1                  1                 1
                c. the amount of each significant category of
                revenue recognised during the period including
                revenue arising from:
                – the sale of goods;                                        1               1              1              1                  1                 1
                – the rendering of services;                                           1               1              1              1                   1                1
                – interest;                                                 1               1              1              1                  1                 1
                – royalties;                                                           1               1              1              1                   1                1
                – dividends; and                                                       1               1              1              1                   1                1
                d. the amount of revenue arising from exchanges of
                goods or services included in each significant
                category of revenue.                                        1               1              1              1                  1                 1
                Customer Loyalty Programmes
301             If an entity early adopts IFRIC 13 Customer
                Loyalty Programmes for a period beginning before
                1 July 2008, does it disclose that fact.                               1               1              1              1                   1                1
                An entity shall apply IFRIC 13 for annual periods
                beginning on or after 1 July 2008. Earlier
                application is permitted.
                Service concession arrangements
302             If an entity early adopts IFRIC 12 Service
                Concession Agreements for a period beginning
                before 1 January 2008, does it disclose that fact.                     1               1              1              1                   1                1
                An entity shall apply IFRIC 12 for annual periods
                beginning on or after 1 January 2008. Earlier
                application is permitted.
303   SIC-29.6, An entity (the Concession Operator or Operator)
      SIC-29.7 may enter into an arrangement with another entity
                (the Concession Provider or Grantor) to provide
                services that give the public access to major
                economic and social facilities. All aspects of a
                service concession arrangement should be
                considered in determining the appropriate
                disclosures in the notes to the financial statements.
                If the entity is a Concession Operator or a
                Concession Provider, does the entity disclose the
                following in each period for each service
                concession arrangement or each class of service
                concession arrangements:
                a. a description of the arrangement;                                   1               1              1              1                   1                1
                b. significant terms of the arrangement that may
                affect the amount, timing and certainty of future
                cash flows such as the period of the concession, re-
                pricing dates and the basis upon which re- pricing
                or re- negotiation is determined;                                      1               1              1              1                   1                1
                c. the nature and extent of:
                – rights to use specified assets;                                      1               1              1              1                   1                1
                – obligations to provide or rights to expect
                provision of services;                                                 1               1              1              1                   1                1
                – obligations to acquire or build items of property,
                plant and equipment;                                                   1               1              1              1                   1                1
                – obligations to deliver or rights to receive specified
                assets at the end of the concession period;                 1               1              1              1                  1                 1

                                                                                                                                         Page 67 of 86
                                                                                                                                   Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
      Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
                – renewal and termination options; and                     1               1            1              1             1               1
                – other rights and obligations;                            1               1            1              1             1               1
                d. changes in the arrangement occurring during the
                period; and                                               1               1              1             1               1            1
                e. how the service arrangement has been classified
                (this disclosure requirement only applies if IFRIC
                12 is early adopted).                                     1               1              1             1               1            1
                An operator shall disclose the amount of revenue
                and profits or losses recognised in the period on
                exchanging construction services for a financial
                asset or an intangible asset (this disclosure
                requirement only applies if IFRIC 12 is early
                adopted).
                OPERATING REPORTING
304   IFRS 8.20 Does the entity disclose information to enable users
                of its financial statements to evaluate the nature and
                financial effects of the business activities in which
                it engages and the economic environments in which
                it operates.                                              1               1              1             1               1            1
305   IFRS 8.21 Has the entity disclosed the following for each
                period for which an Income Statement is presented:
                a. general information as described in IFRS 8.22;         1               1              1             1               1            1
                b. information about reported segment profit or
                loss, including specified revenues and expenses
                included in reported segment profit or loss, segment
                assets, segment liabilities and the basis of
                measurement, as described in IFRS 8.23-27; and            1               1              1             1               1            1
                c. reconciliations of the totals of segment revenues,
                reported segment profit or loss, segment assets,
                segment liabilities and other material segment items
                to corresponding entity amounts as described in
                IFRS 8.28.                                                1               1              1             1               1            1
306             For each date that a Balance Sheet is presented,
                does the entity provide a reconciliation of Balance
                Sheet amounts for reportable segments to those
                Balance Sheet amounts. Information for prior
                periods shall be restated as described in IFRS 8.29
                and 30.                                                   1               1              1             1               1            1
                General information
307   IFRS 8.22 Does an entity disclose the following general
                information:
                a. factors used to identify the entity's reportable
                segments, including the basis of organisation (for
                example, whether management has chosen to
                organise the entity around differences in products
                and services, geographical areas, regulatory
                environments, or a combination of factors and
                whether operating segments have been aggregated);
                and                                                       1               1              1             1               1            1
                b. types of products and services from which each
                reportable segment derives its revenues.                  1               1              1             1               1            1
                Information about profit or loss, assets and
                liabilities
308   IFRS 8.23 Does the entity report a measure of profit or loss
                and total assets for each reportable segment.             1               1              1             1               1            1
309   IFRS 8.23 Does the entity report a measure of liabilities for
                each reportable segment if such an amount is
                regularly provided to the chief operating decision
                maker.                                                    1               1              1             1               1            1
310   IFRS 8.23 Does the entity disclose the following about each
                reportable segment if the specified amounts are
                included in the measure of segment profit or loss
                reviewed by the chief operating decision maker, or
                are otherwise regularly provided to the chief
                operating decision maker, even if not included in
                that measure of segment profit or loss:
                a. revenues from external customers;                      1               1              1             1               1            1
                b. revenues from transactions with other operation
                segments of the same entity;                              1               1              1             1               1            1



                                                                                                                                   Page 68 of 86
                                                                                                                                 Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
    Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
              c. interest revenue or interest revenue net of its
              interest expense (and the fact that this has been
              done);                                                    1               1              1             1               1            1
              An entity shall report interest revenue separately
              from interest expense for each reportable segment
              unless a majority of the segment's revenues are
              from interest and the chief operating decision
              maker relies primarily on net interest revenue to
              assess the performance of the segment and make
              decisions about resources to be allocated to the
              segment. In that situation, an entity may report that
              segment's interest revenue net of its interest
              expense and disclose that it has done so.
              d. interest expense;                                      1               1              1             1               1            1
              e. depreciation and amortisation;                         1               1              1             1               1            1
              f. material items of income and expense disclosed
              in accordance with IAS 1.86;                              1               1              1             1               1            1
              g. the entity's interest in the profit or loss of
              associates and joint ventures accounted for by the
              equity method;                                            1               1              1             1               1            1
              h. income tax expense or income; and                      1               1              1             1               1            1
              i. material non-cash items other than depreciation
              and amortisation.                                         1               1              1             1               1            1
311 IFRS 8.24 Does the entity disclose the following about each
              reportable segment if the specified amounts are
              included in the measure of segment assets reviewed
              by the chief operating decision maker or are
              otherwise regularly provided to the chief operating
              decision maker, even if not included in the measure
              of segment assets:
              a. the amount of investment in associates and joint
              ventures accounted for by the equity method; and          1               1              1             1               1            1
              b. the amounts of additions to non-current assets
              other than financial instruments, deferred tax
              assets, post-employment benefit assets (see IAS
              19.54-58) and rights arising under insurance              1               1              1             1               1            1
              contracts.
              Measurement
312 IFRS 8.25 Are the amounts of each segment item reported the
              measure reported to the chief operating decision
              maker for the purposes of making decisions about
              allocating resources to the segment and assessing
              its performance.                                          1               1              1             1               1            1
              Adjustments and eliminations made in preparing an
              entity's financial statements and allocations of
              revenues, expenses, and gains or losses shall be
              included in determining reported segment profit or
              loss only if they are included in the measure of the
              segment's profit or loss that is used by the chief
              operating decision maker. Similarly, only those
              assets and liabilities that are included in the
              measures of the segment's assets and segment's
              liabilities that are used by the chief operating
              decision maker shall be reported for that segment.
              If amounts are allocated to reported segment profit
              or loss, assets or liabilities, those amounts shall be
              allocated on a reasonable basis.
313 IFRS 8.26 If the chief operating decision maker uses only one
              measure of an operating segment's profit or loss, is
              the segment information reported on those                 1               1              1             1               1            1
              measures. operating decision maker uses more
              If the chief
              than one measure of an operating segment's profit
              or loss, is the segment information reported as
              determined in accordance with the measurement
              principles most consistent with those used in
              measuring the corresponding amounts in the entity's
              financial statements.




                                                                                                                                 Page 69 of 86
                                                                                                                                   Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E        ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A   Yes No    N/A
314 IFRS 8.27 Does the entity provide an explanation of the
              measurements of segment profit or loss, segment
              assets and segment liabilities for each reportable
              segment. At a minimum, an entity shall disclose the
              following:
              a. the basis of accounting for any transactions
              between reportable segments.                                1               1              1             1               1            1
              b. the nature of any differences between the
              measurements of the reportable segments' profits or
              losses and the entity's profit or loss before income
              tax expense or income and discontinued operations
              (if not apparent from the reconciliations described
              in IFRS 8.28). Those differences could include
              accounting policies and policies for allocation of
              centrally incurred costs that are necessary for an
              understanding of the reported segment information.          1               1              1             1               1            1
              c. the nature of any differences between the
              measurements of the reportable segments' assets
              and the entity's assets (if not apparent from the
              reconciliations described in IFRS 8.28). Those
              differences could include accounting policies and
              policies for allocation of jointly used assets that are
              necessary for an understanding of the reported
              segment information.                                        1               1              1             1               1            1
              d. the nature of any differences between the
              measurements of the reportable segments' liabilities
              and the entity's liabilities (if not apparent from the
              reconciliations described in IFRS 8.28). Those
              differences could include accounting policies and
              policies for allocation of jointly utilised liabilities
              that are necessary for an understanding of the
              reported segment information.                               1               1              1             1               1            1
              e. the nature of any changes from prior periods in
              the measurement methods used to determine
              reported segment profit or loss and the effect, if
              any, of those changes on the measure of segment             1               1              1             1               1            1
              profit or loss.and effect of any asymmetrical
              f. the nature
              allocations to reportable segments. For example, an
              entity might allocate depreciation expense to a
              segment without allocating the related depreciable
              assets to that segment.                                     1               1              1             1               1            1
              Reconciliations
315 IFRS 8.28 Does the entity provide reconciliations of all of the
              following:
              a. the total of the reportable segments' revenues to
              the entity's revenue.                                       1               1              1             1               1            1
              b. the total of the reportable segments' measures of
              profit or loss to the entity's profit or loss before tax
              expense (tax income) and discontinued operations.
              However, if an entity allocates to reportable
              segments items such as tax expense (tax income),
              the entity may reconcile the total of the segments'
              measures of profit or loss to the entity's profit or
              loss after those items.                                     1               1              1             1               1            1
              c. the total of the reportable segments' assets to the
              entity's assets.                                            1               1              1             1               1            1
              d. the total of the reportable segments' liabilities to
              the entity's liabilities if segment liabilities are
              reported in accordance with IFRS8.23.                       1               1              1             1               1            1
              e. the total of the reportable segments' amounts for
              every other material item of information disclosed
              to the corresponding amount for the entity.                 1               1              1             1               1            1
              Does the entity separately identify and describe all
              material reconciling items.                                 1               1              1             1               1            1
              For example, the amount of each material
              adjustment needed to reconcile reportable segment
              profit or loss to the entity's profit or loss arising
              from different accounting policies shall be
              separately identified and described.
              Restatement of previously reported information
                                                                                                                                   Page 70 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
      IFRS 8.29 If an entity has changed the structure of its internal
                organisation in a manner that causes the
                composition of its reportable segments to change,
                has the corresponding information for earlier
                periods, including interim periods, been restated if
                it is available and the cost to develop it not
                excessive. The determination of whether the
                information is not available and the cost to develop
                it would be excessive shall be made for each
                individual item of disclosure. Following a change
                in the composition of its reportable segments, an
                entity shall disclose whether it has restated the
                corresponding items of segment information for
316   IFRS 8.30 earlier periods. changed the structure of its internal
                If an entity has
                organisation in a manner that causes the
                composition of its reportable segments to change
                and if segment information for earlier periods,
                including interim periods, is not restated to reflect
                the change, has the entity disclosed in the year in
                which the change occurs segment information for
                the current period on both the old basis and the new
                basis of segmentation, unless the necessary
                information is not available and the cost to develop                  1              1              1             1                   1               1
                it would be excessive.
                Entity-wide disclosures
317   IFRS 8.31 The entity-wide disclosures set out in items 314. to
                316. below, apply to all entities subject to IFRS 8,
                including those that have a single reportable
                segment. This information must be provided only to
                the extent that it has not already been provided as
                part of the reportable operating segment
                information in items 299. to 316. above.                              1              1              1             1                   1               1
                Information about products and services
318   IFRS 8.32 Does the entity report the revenues from external
                customers for each product and service, or each
                group of similar products and services, unless the
                necessary information is not available and the cost
                to develop it would be excessive, in which case that
                fact shall be disclosed.                                   1               1              1             1                 1                1
                The amounts of revenues reported shall be based on
                the financial information used to produce the
                entity's financial statements.
                Information about geographical areas
319   IFRS 8.33 Does the entity report the following geographical
                information:
                The amounts reported shall be based on the
                financial information that is used to produce the
                entity's financial statements.
                a. revenues from external customers:
                (i) attributed to the entity's country of domicile;        1               1              1             1                 1                1
                (ii) attributed to all foreign countries in total from
                which the entity derives revenues;                         1               1              1             1                 1                1
                (iii) attributed to an individual foreign country, if
                material; and                                              1               1              1             1                 1                1
                (iv) the basis for attributing revenues from external
                customers to individual countries.                         1               1              1             1                 1                1
                b. non-current assets other than financial
                instruments, deferred tax assets, post-employment
                benefit assets, and rights arising under insurance
                contracts: in the entity's country of domicile;
                (i) located                                                1               1              1             1                 1                1
                (ii) located in all foreign countries in total in which
                the entity holds assets; and                               1               1              1             1                 1                1
                (iii) located in an individual foreign country, if
                material.                                                  1               1              1             1                 1                1
                c. if the necessary information is not available and
                the cost to develop it would be excessive, does the
                entity disclose that fact.                                 1               1              1             1                 1                1
                An entity may provide, in addition to the
                information required by IFRS 8.33, subtotals of
                geographical information about groups of
                countries.

                                                                                                                                      Page 71 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 Information about major customers
320   IFRS 8.34 If revenues from transactions with a single external
                 customer amount to 10% or more of an entity's
                 revenues, does the entity disclose:
                 a. this fact;                                                       1              1              1             1                   1               1
                 b. the total amount of revenues from each such
                 customer; and                                                       1              1              1             1                   1               1
                 c. the identity of the segment or segments reporting
                 the revenues.                                                       1              1              1             1                   1               1
321   IFRS 8.34 The entity need not disclose the identity of a major
                 customer or the amount of revenues that each
                 segment reports from that customer. For the
                 purposes of IFRS 8, a group of entities known to a
                 reporting entity to be under common control shall
                 be considered a single customer, and a government
                 (national, state, provincial, territorial, local or
                 foreign) and entities known to the reporting entity
                 to be under the control of that government shall be
                 considered a single customer.                                       1              1              1             1                   1               1
                 SHARE-BASED PAYMENT
                 IFRS 2 - Group and treasury share transactions
                 (IFRIC 11)
                 IAS 1
322   IAS 1.117 Does the entity disclose its accounting policy in
                 relation to transactions in which some or all of the
                 goods or services received as consideration for
                 equity instruments of the entity cannot be
                 specifically identified.                                            1              1              1             1                   1               1
                 IFRS 2
323   IFRS 2.45 An entity with substantially similar types of share-
                 based payment arrangements may aggregate the
                 information presented in IFRS 2.45 (a) below,
                 unless separate disclosure of each arrangement is
                 necessary to enables users of the financial
                 statements to understand the nature and extent of
                 share-based payment arrangements that existed
324   IFRS 2.44, during the period.
                 Does the entity disclose information that enables
      IFRS 2.45 users of the financial statements to understand the
                 nature and extent of share-based payment
                 arrangement in existence during the period by
                 disclosing at least the following items:
                 a. a description of each type of share-based
                 payment arrangement including the general terms
                 and conditions of each arrangement such as:
                 – vesting requirements;                                             1              1              1             1                   1               1
                 – the maximum term of options granted; and                          1              1              1             1                   1               1
                 – the method of settlement (eg whether in cash or
                 equity);                                                            1              1              1             1                   1               1
                 b. the number and weighted average exercise prices
                 of share options for each of the following groups of
                 options:
                 – outstanding at the beginning of the period;                       1              1              1             1                   1               1
                 – granted during the period;                                        1              1              1             1                   1               1
                 – forfeited during the period;                                      1              1              1             1                   1               1
                 – exercised during the period;                                      1              1              1             1                   1               1
                 – expired during the period;                                        1              1              1             1                   1               1
                 – outstanding at the end of the period; and                         1              1              1             1                   1               1
                 – exercisable at the end of the period.                             1              1              1             1                   1               1
                 c. for share options exercised during the period, the
                 weighted average share price or where options were
                 exercised on a regular basis throughout the period,
                 the entity may instead disclose the weighted
                 average share price during the period; and                          1              1              1             1                   1               1
                 d. for share options outstanding at the end of the
                 period:
                 – the range of exercise prices; and                                 1              1              1             1                   1               1
                 – the weighted average remaining contractual life.                  1              1              1             1                   1               1




                                                                                                                                     Page 72 of 86
                                                                                                                                   Government
                                                                                           EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                          ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                              Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
325 IFRS 2.45 In respect of IFRS 2.45(d) above, where the range
               of exercise prices is wide, the outstanding options
               shall be divided into ranges that are meaningful for
               assessing the number and timing of additional
               shares that may be issued and the cash that may be
               received upon exercise of those options.                            1              1              1             1                   1               1
326 IFRS 2.46, If the entity has measured the fair value of goods or
    IFRS 2.47 services received as consideration for equity
               instruments of the entity indirectly, by reference to
               the fair value of the equity instruments granted,
               does the entity disclose information that enables
               users of the financial statements to understand how
               the fair value of the equity instruments granted
               during the period was determined by disclosing at
               least the following items:
               a. for share options granted during the period, the
               weighted average fair value of those options at the
               measurement date and information on how that fair
               value was measured , including:
               – the option pricing model used;                                    1              1              1             1                   1               1
               – the inputs to that model, including the weighted
               average share price, exercise price, expected
               volatility, option life, expected dividends, the risk
               free interest rate and any other inputs to the model,
               including the method used and assumptions made
               to incorporate the effects of expected early
               exercise; and                                                       1              1              1             1                   1               1
               – how expected volatility was determined,
               including an explanation of the extent to which
               expected volatility was based on historical                         1              1              1             1                   1               1
               volatility; and how any other features of the option
               – whether and,
               grant were incorporated into the measurement of
               fair value, such as market condition;                               1              1              1             1                   1               1
               b. for other equity instruments granted during the
               period (ie other than share options):
               – the number of those equity instruments at the
               measurement date;                                                   1              1              1             1                   1               1
               – the weighted average fair value of those equity
               instruments at the measurement date; and                            1              1              1             1                   1               1
               – information on how the fair value was measured
               including how the fair value was determined where
               it was not measured on the basis of an observable
               market price, whether and how expected dividends
               were incorporated and whether and how any other
               features of the equity instruments granted were
               incorporated;                                                       1              1              1             1                   1               1
               c. for share-based payment arrangements that were
               modified during the period:
               – an explanation of those modifications;                            1              1              1             1                   1               1
               – the incremental fair value granted (as a result of
               those modifications); and                                           1              1              1             1                   1               1
               – information on how the incremental fair value
               granted was measured, consistently with the
               requirements set out in a. and b. above, where
               applicable.                                                         1              1              1             1                   1               1
327 IFRS 2.46, If the entity has measured directly the fair value of
    IFRS 2.48 goods or services received during the period, does
               the entity disclose information that enables users of
               the financial statements to understand how the fair
               value of the goods and services received during the
               period was determined (eg whether fair value was
               measured at a market price for those goods or
               services).                                                          1              1              1             1                   1               1
328 IFRS 2.49 In circumstances where the equity-settled share-
               based payment transactions involves parties other
               than employees, where the entity determines that
               the fair value of the goods and services received
               cannot be estimated reliably, does the entity:
               a. disclose that fact; and                                          1              1              1             1                   1               1


                                                                                                                                   Page 73 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                b. given an explanation of why the presumption
                was rebutted.                                                         1              1              1             1                   1               1
329   IFRS 2.50 Does the entity disclose information that enables
                users of the financial statements to understand the
                effect of share-based payment transactions on the
                entity’s profit or loss for the period and on its
                financial position, by disclosing the following:
      IFRS 2.51 a. the total expense recognised for the period
                (relating to share-based payment transactions in
                which the goods or services received did not
                qualify for recognition as assets and hence were
                recognised immediately as an expense), including
                separate disclosure of that portion of the total
                expense that arises from transactions accounted for
                as equity-settled share-based payment transactions;                   1              1              1             1                   1               1
                and liabilities arising from share-based payment
                b. for
                transactions:
                – the total carrying amount at the end of the period;
                and                                                                   1              1              1             1                   1               1
                – the total intrinsic value at the end of the period of
                liabilities for which the counterparty’s right to cash
                or other assets had vested by the end of the period
                (eg vested share appreciation rights).                                1              1              1             1                   1               1
330   IFRS 2.52 Does the entity disclose such additional information
                as necessary in order to satisfy the principles in
                IFRS 2.44, 46 and 50.                                                 1              1              1             1                   1               1
                AGRICULTURE
331   IAS 41.40 Does the entity disclose the aggregate gain or loss
                arising during the current period on initial
                recognition of biological assets and agricultural
                produce and from the change in fair value less
                estimated point-of-sale costs of biological assets.                   1              1              1             1                   1               1
332   IAS 41.41 Is a description of each group of biological assets
                disclosed by the entity.                                              1              1              1             1                   1               1
333   IAS 41.43 Does the entity provide a quantified description of
                each group of biological assets, distinguishing
                between consumable and bearer biological assets or
                between mature and immature biological assets.                        1              1              1             1                   1               1
334   IAS 41.46 If not disclosed elsewhere in information published
                with the financial statements, do the financial
                statements include:
                a. the nature of its activities involving each group
                of biological assets; and                                             1              1              1             1                   1               1
                b. non-financial measures or estimates of the
                physical quantities of:                                               1              1              1             1                   1               1
                – each group of the entity’s biological assets at the
                end of the period; and                                                1              1              1             1                   1               1
                – output of agricultural produce during the period.                   1              1              1             1                   1               1
335             Does the entity disclose the following information
                in its financial statements:
      IAS 41.47 a. the methods and significant assumptions applied
                in determining the fair value of each group of
                agricultural produce at the point of harvest and
                each group of biological assets;                                      1              1              1             1                   1               1
      IAS 41.48 b. the fair value less estimated point-of-sale costs of
                costs of agricultural produce harvested during the
                period, determined at the point of harvest;                           1              1              1             1                   1               1
      IAS 41.49 c. the existence and carrying amounts of biological
                assets whose title is restricted;                                     1              1              1             1                   1               1
                d. the carrying amounts of biological assets pledged
                as security for liabilities;                                          1              1              1             1                   1               1
                e. the amount of commitments for the development
                or acquisition of biological assets;                                  1              1              1             1                   1               1
                f. financial risk management strategies related to
                agricultural activity; and                                            1              1              1             1                   1               1
      IAS 41.50 g. a reconciliation of changes in the carrying
                amount of biological assets between the beginning
                and the end of the current period that includes at                    1              1              1             1                   1               1
                least: gain or loss arising from changes in fair value
                – the
                less estimated point-of-sale costs;                                   1              1              1             1                   1               1

                                                                                                                                      Page 74 of 86
                                                                                                                                        Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A        ENTITY B       ENTITY C       ENTITY D       ENTITY E              ENTITY F
      Reference Requirement                                              Yes No    N/A    Yes No   N/A  Yes No    N/A  Yes No    N/A  Yes No    N/A         Yes No    N/A
                – increases due to purchases;                                         1               1              1              1              1                     1
                – decreases due to sales and biological assets
                classified as held for sale in accordance with IFRS                   1               1              1              1                   1                1
                – decreases due to harvest;                                           1               1              1              1                   1                1
                – increases resulting from business combinations;                     1               1              1              1                   1                1
                – net exchange differences arising on the
                translation of financial statements into a different
                presentation currency, and on translation of a
                foreign entity into the presentation currency of the                  1               1              1              1                   1                1
                – other changes.
                reporting entity; and                                                 1               1              1              1                   1                1
336   IAS 41.51 Does the entity disclose, by group or otherwise, the
                amount of change in fair value less estimated point-
                of-sale costs included in net profit or loss due to
                physical changes and due to price changes.                            1               1              1              1                   1                1
                Disclosure when fair value cannot be measured
                reliably
337   IAS 41.54 If the entity measures biological assets at their cost
                less any accumulated depreciation and any
                accumulated impairment losses at the end of the
                period (because fair value cannot be measured
                reliably, see IAS 41.30 for additional guidance),
                has the following information been disclosed for
                such biological assets:
                a. a description of the biological assets;                            1               1              1              1                   1                1
                b. an explanation of why fair value cannot be
                measured reliably;                                                    1               1              1              1                   1                1
                c. if possible, the range of estimates within which
                fair value is highly likely to lie;                                   1               1              1              1                   1                1
                d. the depreciation method used;                                      1               1              1              1                   1                1
                e. the useful lives or the depreciation rates used;                   1               1              1              1                   1                1
                f. the gross carrying amount and the accumulated
                depreciation (aggregated with accumulated
                impairment losses) at the beginning and end of the
                period.                                                               1               1              1              1                   1                1
338   IAS 41.55 If, during the current period, the entity measures
                biological assets at their cost less any accumulated
                depreciation and any accumulated impairment
                losses, does the entity disclose:
      IAS 41.50 a. any gain or loss recognised on disposal of such
                biological assets;                                                    1               1              1              1                   1                1
                b. a separate reconciliation of changes in the
                carrying amount of such biological assets between
                the beginning and the end of the current period that
                includes at least (comparative information is not
                required):
                – increases due to purchases;                                         1               1              1              1                   1                1
                – decreases due to sales and biological assets
                classified as held for sale in accordance with IFRS                   1               1              1              1                   1                1
                – decreases due to harvest;                                           1               1              1              1                   1                1
                – increases resulting from business combinations;                     1               1              1              1                   1                1
                – net exchange differences arising on the
                translation of financial statements into a different
                presentation currency, and on translation of a
                foreign entity into the presentation currency of the                  1               1              1              1                   1                1
                – impairment losses included in net profit or loss;
                reporting entity;                                                     1               1              1              1                   1                1
                – reversals of impairment losses included in net
                profit or loss;                                                       1               1              1              1                   1                1
                – depreciation included in net profit or loss; and                    1               1              1              1                   1                1
                – other changes.                                                      1               1              1              1                   1                1
339   IAS 41.56 If the fair value of biological assets previously
                measured at their cost less any accumulated
                depreciation and any accumulated impairment
                losses becomes reliably measurable during the
                current period, does the entity disclose:
                a. a description of the biological assets;                            1               1              1              1                   1                1
                b. an explanation of why fair value has become
                reliably measurable; and                                              1               1              1              1                   1                1
                c. the effect of the change.                                          1               1              1              1                   1                1
340   IAS 41.57 Does the entity disclose the following information
                related to agricultural activity covered by IAS 41:

                                                                                                                                        Page 75 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 a. the nature and extent of government grants
                 recognised in the financial statements;                              1              1              1             1                   1               1
                 b. any unfulfilled conditions and other
                 contingencies attaching to government grants; and                    1              1              1             1                   1               1
                 c. significant decreases expected in the level of
                 government grants.                                                   1              1              1             1                   1               1
                 CONSTRUCTION CONTRACTS
341   IAS 11.42 Does the entity present the following amounts in
                 respect of construction contracts separately in the
                 Balance Sheet (unless clearly immaterial):
                 a. the gross amount due from customers for
                 contract work as an asset; and                                       1              1              1             1                   1               1
                 b. the gross amount due to customers for contract
                 work as a liability.                                                 1              1              1             1                   1               1
342   IAS 11.39 Does the entity disclose:
                 a. the amount of contract revenue recognised as
                 revenue in the period;                                               1              1              1             1                   1               1
                 b. the methods used to determine the contract
                 revenue recognised in the period; and                                1              1              1             1                   1               1
                 c. the methods used to determine the stage of
                 completion of contracts in progress.                                 1              1              1             1                   1               1
343   IAS 11.40 Does the entity disclose the following for contracts
                 in progress at the balance sheet date:
                 a. the aggregate amount of costs incurred and
                 recognised profits (less recognised losses) to date;                 1              1              1             1                   1               1
                 b. the amount of advances received; and                              1              1              1             1                   1               1
                 c. the amount of retentions.                                         1              1              1             1                   1               1
344   IAS 11.45 Does the entity disclose any contingent assets and
                 contingent liabilities in connection with
                 construction contracts in accordance with IAS 37.                    1              1              1             1                   1               1
                 EXTRACTIVE INDUSTRIES
      IFRS 6.1 The objective of IFRS 6 is to specify the financial
                 reporting for the exploration for and evaluation of
                 mineral resources. IFRS 6 contains the following
                 definitions:
      IFRS 6     Exploration and evaluation assets: Exploration and
      App.A      evaluation expenditures recognised as assets in
                 accordance with the entity’s accounting policy.
                 Exploration and evaluation expenditures:
                 Expenditures incurred by an entity in connection
                 with the exploration for and evaluation of mineral
                 resources before the technical feasibility and
                 commercial viability of extracting a mineral
                 resource are demonstrable.
                 Exploration for and evaluation of mineral
                 resources: The search for mineral resources,
                 including minerals, oil, natural gas and similar non-
                 regenerative resources after the entity has obtained
                 legal rights to explore in a specific area, as well as
                 the determination of the technical feasibility and
                 commercial viability of extracting the mineral
                 resource.
345   IFRS 6.15 Does the entity classify exploration and evaluation
                 assets as tangible or intangible according to the
                 nature of the assets acquired and apply the
                 classification consistency.                                          1              1              1             1                   1               1
346   IFRS 6.17 Does the entity stop classifying exploration and
                 evaluation assets as such when the technical
                 feasibility and commercial viability of extracting a
                 mineral resource are demonstrable.                                   1              1              1             1                   1               1
347   IFRS 6.18 Does the entity present and disclose any
                 impairment loss relating to exploration and
                 evaluation assets in accordance with IAS 36.                         1              1              1             1                   1               1
348   IFRS 6.23, Does the entity disclose the following information
      IFRS 6.24 that identifies and explains the amounts recognised
                 in its financial statements arising from the
                 exploration for and evaluation of mineral resources:
                 a. its accounting policies for exploration and
                 evaluation expenditures including the recognition
                 of exploration and evaluation assets;                                1              1              1             1                   1               1

                                                                                                                                      Page 76 of 86
                                                                                                                                       Government
                                                                                               EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                              ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
                 b. the amounts of assets, liabilities, income and
                 expense and operating and investing cash flows
                 arising from the exploration for and evaluation of
                 mineral resources.                                                    1              1              1             1                   1               1
349   IFRS 6.25 Does the entity treat exploration and evaluation
                 assets as a separate class of assets and make the
                 disclosures required by either IAS 16 or IAS 38
                 consistent with how the assets are classified.                        1              1              1             1                   1               1
                 INSURANCE CONTRACTS
                 Implementation Guidance IFRS 4 paragraphs IG11
                 – IG 71 suggests possible ways to apply the
                 disclosure requirements in paragraphs 36 – 37 of
                 IFRS 4.
                 Explanation of recognised amounts
350   IFRS 4.36, Does the insurer identify and explain the amounts
      IFRS 4.37 in its financial statements arising from insurance
                 contracts, by disclosing the following information:
                 a. its accounting policies for insurance contracts
                 and related assets, liabilities, income and expense;                  1              1              1             1                   1               1
                 b. the recognised assets, liabilities, income and
                 expense (and, if it presents its cash flow statement
                 using the direct method, cash flows) arising from
                 insurance contracts;                                                  1              1              1             1                   1               1
                 c. where the insurer is a cedant:
                 – gains and losses recognised in profit or loss on
                 buying reinsurance; and                                               1              1              1             1                   1               1
                 – if the cedant defers and amortises gains and
                 losses arising on buying reinsurance, the
                 amortisation for the period and the amounts
                 remaining unamortised at the beginning and end of                     1              1              1             1                   1               1
                 the period; and
                 d. the process used to determine the assumptions
                 that have the greatest effect on the measurement of
                 the recognised amounts described in (b) and (c).
                 When practicable, an insurer shall also give
                 quantified disclosure of those assumptions;                           1              1              1             1                   1               1
                 e. the effect of changes in assumptions used to
                 measure insurance assets and insurance liabilities,
                 showing separately the effect of each change that
                 has a material effect on the financial statements;                    1              1              1             1                   1               1
                 and
                 f. reconciliations of changes in insurance liabilities,
                 reinsurance assets and, if any, related deferred
                 acquisition costs.                                                    1              1              1             1                   1               1
                 Discretionary participation features
351   IFRS 4.35 In case the entity issued a financial instrument
                 containing a discretionary participation feature,
                 does it disclose the total interest expense recognised
                 in profit or loss when applying IFRS 7.20 (b).                        1              1              1             1                   1               1
                 The interest does not need to be calculated using
                 the effective interest method.
                 Amount, timing and uncertainty of cash flows
                 Nature and extent of risk arising from
                 insurance contracts
352   IFRS 4.38, Does the insurer enables users of its financial
      IFRS 4.39 statements to evaluate the nature and extent of risks
                 arising from insurance contracts by disclosing the
                 following information:
                 a. its objectives, policies and processes for
                 managing risks arising from insurance contracts
                 and the methods used to manage those risks;                           1              1              1             1                   1               1
                 b. information about insurance risk (both before
                 and after risk mitigation by reinsurance), including
                 information about:
                 – the sensitivity to insurance risk (see IFRS 4.39A
                 and item 268.).                                                       1              1              1             1                   1               1
                 – concentrations of insurance risk, including a
                 description of how management determines
                 concentrations and a description of the shared
                 characteristic that identifies each concentration (eg
                 type of insured event, geographical area, or
                 currency).                                                            1              1              1             1                   1               1
                                                                                                                                       Page 77 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
              – actual claims compared with previous estimates
              (ie claims development).                                              1              1              1             1                   1               1
    IFRS 4.39 The disclosure about claims development shall go
              back to the period when the earliest material claim
              arose for which there is still uncertainty about the
              amount and timing of the claims payments, but
              need not go back more than ten years. An insurer
              need not disclose this information for claims for
              which uncertainty about the amount and timing of
              claims payments is typically resolved within one
    IFRS 4.44 year.
              In applying IFRS 4.39(c)(iii), an entity need not
              disclose information about claims development that
              occurred earlier than five years before the end of
              the first financial year in which it applies this IFRS.
              Furthermore, if it is impracticable, when an entity
              first applies this IFRS, to prepare information about
              claims development that occurred before the
              beginning of the earliest period for which an entity
              presents full comparative information that complies
              with this IFRS, the entity shall disclose that fact.
              c. information about credit risk, liquidity risk and
              market risk that IFRS 7.31 to 42 would require if
              the insurance contracts were within the scope of
              IFRS 7.                                                               1              1              1             1                   1               1
              An insurer need not provide the maturity analysis
              required by IFRS 7.39(a) if it discloses
              information about the estimated timing of the net
              cash outflows resulting from recognised insurance
              liabilities instead. This may take the form of an
              analysis, by estimated timing, of the amounts
              recognised in the Balance Sheet.
              If an insurer uses an alternative method to manage
              sensitivity to market conditions, such as an
              embedded value analysis, it may use that sensitivity
              analysis to meet the requirement in IFRS 7.40(a).
              Such an insurer shall also provide the disclosures
              required by IFRS 7.41.
              d. information about exposures to market risk
              arising from embedded derivatives contained in a
              host insurance contract if the insurer is not required
              to, and does not, measure the embedded derivatives
              at fair value.                                                        1              1              1             1                   1               1
353 IFRS 4.39 To comply with the requirements in IFRS
    A         4.39(b)(i) to disclose information about the
              sensitivity to insurance risk (see item 347.), does
              the entity disclose either:
              a. quantitative information about sensitivity which
              comprises
              – a sensitivity analysis that shows how profit or
              loss and equity would have been affected had
              changes in the relevant risk variable that were
              reasonably possible at the balance sheet date                         1              1              1             1                   1               1
              – the methods and assumptions used in preparing
              occurred;
              the sensitivity analysis;                                             1              1              1             1                   1               1
              – any changes from the previous period in the
              methods and assumptions used, or                                      1              1              1             1                   1               1
              If an insurer uses an alternative method to manage
              sensitivity to market conditions, such as an
              embedded value analysis, it may meet this
              requirement by disclosing that alternative
              sensitivity analysis and the disclosures required by
              IFRS 7.41. information about sensitivity, and
              b. qualitative
              information about those terms and conditions of
              insurance contracts that have a material effect on
              the amount, timing and uncertainty of the insurer’s
              future cash flows.                                                    1              1              1             1                   1               1
              LEASE DISCLOSURES BY LESSORS
              Finance leases
    IAS 17.47 The disclosure requirements of IAS 32 and, if
              applicable, IFRS 7 also apply to finance leases.
                                                                                                                                    Page 78 of 86
                                                                                                                                  Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
354 IAS 17.36 Does the entity present assets held under a finance
              lease in the Balance Sheet as a receivable at an
              amount equal to the net investment in the lease.                    1              1              1             1                   1               1
355 IAS 17.47 Has the following information been disclosed by
              the entity for finance leases:
              a. a reconciliation between the gross investment in
              the lease at the balance sheet date, and the present
              value of minimum lease payments receivable at the
              balance sheet date;                                                 1              1              1             1                   1               1
              b. the gross investment in the lease and the present
              value of minimum lease payments receivable at the
              balance sheet date, for each of the following
              periods: than one year;
              – not later                                                         1              1              1             1                   1               1
              – later than one year and not later than five years;                1              1              1             1                   1               1
              – later than five years;                                            1              1              1             1                   1               1
              c. unearned finance income;                                         1              1              1             1                   1               1
              d. the unguaranteed residual values accruing to the
              benefit of the lessor;                                              1              1              1             1                   1               1
              e. the accumulated allowance for uncollectible
              minimum lease payments receivable;                                  1              1              1             1                   1               1
              f. contingent rents recognised as income in the
              period; and                                                         1              1              1             1                   1               1
              g. a general description of the lessor’s material
              leasing arrangements.                                               1              1              1             1                   1               1
356 IAS 17.48 Does the entity disclose the gross investment less
              unearned income in new business added during the
              period, after deducting the relevant amounts for
              cancelled leases.                                                   1              1              1             1                   1               1
              Operating leases
    IAS 17.56 The requirements on disclosure under the following
              standards also apply for assets provided under
              operating leases:
    IAS 17.57 a. IAS 16 Property, Plant and Equipment;                            1              1              1             1                   1               1
              b. IAS 32 Financial Instruments: Presentation and
              IFRS 7 Financial Instruments: Disclosures;                          1              1              1             1                   1               1
              c. IAS 36 Impairment of Assets;                                     1              1              1             1                   1               1
              d. IAS 38 Intangible Assets;                                        1              1              1             1                   1               1
              e. IAS 40 Investment Property; and                                  1              1              1             1                   1               1
              f. IAS 41 Agriculture.                                              1              1              1             1                   1               1
357 IAS 17.49 Does the entity present assets subject to operating
              leases in the statement of financial position
              according to the nature of the asset.                               1              1              1             1                   1               1
358 IAS 17.56 Has the following information been disclosed by
              the entity for operating leases:                                    1              1              1             1                   1               1
              a. the future minimum lease payments under non-
              cancellable operating leases in the aggregate and
              for each of the following periods:                                  1              1              1             1                   1               1
              – not later than one year;                                          1              1              1             1                   1               1
              – later than one year and not later than five years;                1              1              1             1                   1               1
              – later than five years;                                            1              1              1             1                   1               1
              b. total contingent rents recognised as income in the
              period; and                                                         1              1              1             1                   1               1
              c. a general description of the lessor’s leasing
              arrangements.                                                       1              1              1             1                   1               1
              Sale and leaseback transactions
359 IAS 17.65 Does the description of material leasing
              arrangements include disclosure of unique or
              unusual provisions of the agreement or terms of the
              sale and leaseback transactions.                                    1              1              1             1                   1               1
    IAS 17.66 Sale and leaseback transactions may trigger the
              separate disclosure criteria in IAS 1.
              Substance of transactions involving the legal
              form of a lease




                                                                                                                                  Page 79 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                                Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
360 SIC-27.10, All aspects of an arrangement that does not, in
    SIC-27.11 substance, involve a lease under IAS 17 shall be
               considered in determining the appropriate
               disclosures that are necessary to understand the
               arrangement and the accounting treatment adopted.
               When the entity has entered into arrangements that
               are leases in form but not in substance; does the
               entity disclose, separately for each arrangement or
               each class of arrangements, the following
               information in each period that an arrangement
               exists:
               a. a description of the arrangement including:
               – the underlying asset and any restrictions on its                    1              1              1             1                   1               1
               – the life and other significant terms of the
               arrangement;                                                          1              1              1             1                   1               1
               – the transactions that are linked together, including
               any options.                                                          1              1              1             1                   1               1
               b. the accounting treatment applied to any fee
               received;                                                             1              1              1             1                   1               1
               c. the amount of fees recognised as income in the
               period; and                                                           1              1              1             1                   1               1
               d. the line item of the Income Statement in which
               the fee income is included.                                           1              1              1             1                   1               1
               Determining whether an arrangement contains
               a lease (IFRIC 4)
361 IFRIC      Does the entity disclose its accounting policy for
    4.16       determining whether an arrangement contains a                         1              1              1             1                   1               1
    IFRIC      IFRIC 4 provides guidance for determining whether
    4.12,      an arrangement, that does not take the legal form of
    IFRIC      a lease but conveys a right to use an asset is, or
    4.13       contains, a lease that should be accounted for in
               accordance with IAS 17. For the purpose of
               applying the requirements of IAS 17, payments and
               other consideration required by the arrangement
               have to be separated. In some cases, it will be
               impracticable to reliably separate the payments for
               the lease from payments for other elements in the
               arrangement.
               REPORTING BY RETIREMENT BENEFIT
               PLANS
    IAS 26.1   The disclosures in this section only apply to the
               reports of retirement benefits plans.
               Defined contribution plans
362            Does the report of the retirement benefit plan
               contain the following information:
    IAS 26.35, a. a statement of net assets available for benefits
    IAS 26.13 disclosing:
               – assets at the end of the period suitably classified;                1              1              1             1                   1               1
               – the basis of valuation of assets;                                   1              1              1             1                   1               1
               – details of any single investment exceeding either
               5% of the net assets available for benefits or 5% of
               any class or type of security;                                        1              1              1             1                   1               1
               – details of any investment in the employer; and                      1              1              1             1                   1               1
               – liabilities other than the actuarial present value of
               promised retirement benefits;                                         1              1              1             1                   1               1
    IAS 26.35 b. a statement of changes in net assets available for
               benefits showing the following:
               – employer contributions;                                             1              1              1             1                   1               1
               – employee contributions;                                             1              1              1             1                   1               1
               – investment income such as interest and                              1              1              1             1                   1               1
               – other income;                                                       1              1              1             1                   1               1
               – benefits paid or payable (analysed, for example,
               as retirement, death and disability benefits, and
               lump sum payments);                                                   1              1              1             1                   1               1
               – administrative expenses;                                            1              1              1             1                   1               1
               – other expenses;                                                     1              1              1             1                   1               1
               – taxes on income;                                                    1              1              1             1                   1               1
               – profits and losses on disposal of investments and
               changes in value of investments; and                                  1              1              1             1                   1               1
               – transfers from and to other plans;                                  1              1              1             1                   1               1


                                                                                                                                     Page 80 of 86
                                                                                                                                     Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                            ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
     Reference    Requirement                                            Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
     IAS 26.13,   c. a description of the funding policy;
     IAS 26.35                                                                       1              1              1             1                   1               1
     IAS 26.34 d. a summary of significant accounting policies;                      1              1              1             1                   1               1
     IAS 26.36 e. a description of the plan and the effect of any
               changes in the plan during the period disclosing:
               i. the names of the employers and the employee
               groups covered;                                                       1              1              1             1                   1               1
               ii. the number of participants receiving benefits;                    1              1              1             1                   1               1
               iii. the number of other participants;                                1              1              1             1                   1               1
               iv. the type of plan – defined contribution;                          1              1              1             1                   1               1
               v. a note as to whether participants contribute to the
               plan;                                                                 1              1              1             1                   1               1
               vi. a description of the retirement benefits promised
               to participants;                                                      1              1              1             1                   1               1
               vii. a description of any plan termination terms; and                 1              1              1             1                   1               1
               viii. changes in items i. to vii. during the period
               covered by the report.                                                1              1              1             1                   1               1
363 IAS 26.32 When plan investments are held for which an
               estimate of fair value is not possible, has the reason
               that fair value is not used been disclosed.                           1              1              1             1                   1               1
364 IAS 26.16 Does the report of a defined contribution plan
               contain the following additional information:
               a. a description of significant activities for the
               period and the effect of any changes relating to the
               plan, and its membership and terms and conditions;                    1              1              1             1                   1               1
               b. statements reporting on the transactions and
               investment performance for the period and the
               financial position of the plan at the end of the
               period; and                                                           1              1              1             1                   1               1
               c. a description of the investment policies.                          1              1              1             1                   1               1
               Defined benefit plans
    IAS 26.28, For defined benefit plans, information is presented
    IAS 26.31 in one of the following formats which reflect
               different practices in the disclosure and
               presentation of actuarial information:
               a. a statement is included in the report that shows
               the net assets available for benefits, the actuarial
               present value of promised retirement benefits, and
               the resulting excess or deficit. The report of the
               plan also contains statements of changes in net
               assets available for benefits and changes in the
               actuarial present value of promised retirement
               benefits. The report may include a separate
               actuary's report supporting the actuarial present
               value of promised retirement benefits;
               b. a report that includes a statement of net assets
               available for benefits and a statement of changes in
               net assets available for benefits. The actuarial
               present value of promised retirement benefits is
               disclosed in a note to the statements. The report
               may also include a report from an actuary
               supporting the actuarial present value of promised
               retirement benefits; and
               c. a report that includes a statement of net assets
               available for benefits and a statement of changes in
               net assets available for benefits with the actuarial
               present value of promised retirement benefits
               contained in a separate actuarial report.
365            Does the report of the retirement benefit plan
               contain the following information:
    IAS 26.35 a. a statement of net assets available for benefits
               disclosing:
               – assets at the end of the period suitably classified;                1              1              1             1                   1               1
               – the basis of valuation of assets;                                   1              1              1             1                   1               1
               – details of any single investment exceeding either
               5% of the net assets available for benefits or 5% of
               any class or type of security;                                        1              1              1             1                   1               1
               – details of any investment in the employer; and                      1              1              1             1                   1               1
               – liabilities other than the actuarial present value of
               promised retirement benefits;                                         1              1              1             1                   1               1

                                                                                                                                     Page 81 of 86
                                                                                                                                      Government
                                                                                              EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                             ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
      Reference Requirement                                               Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
      IAS 26.35 b. a statement of changes in net assets available for
                benefits showing the following:
                – employer contributions;                                             1              1              1             1                   1               1
                – employee contributions;                                             1              1              1             1                   1               1
                – investment income such as interest and                              1              1              1             1                   1               1
                – other income;                                                       1              1              1             1                   1               1
                – benefits paid or payable (analysed, for example,
                as retirement, death and disability benefits, and
                lump sum payments);                                                   1              1              1             1                   1               1
                – administrative expenses;                                            1              1              1             1                   1               1
                – other expenses;                                                     1              1              1             1                   1               1
                – taxes on income;                                                    1              1              1             1                   1               1
                – profits and losses on disposal of investments and
                changes in value of investments; and                                  1              1              1             1                   1               1
                – transfers from and to other plans;                                  1              1              1             1                   1               1
      IAS 26.35 c. a description of the funding policy;                               1              1              1             1                   1               1
      IAS 26.34 d. a summary of significant accounting policies;                      1              1              1             1                   1               1
      IAS 26.36 e. a description of the plan and the effect of any
                changes in the plan during the period disclosing:
                i. the names of the employers and the employee
                groups covered;                                                       1              1              1             1                   1               1
                ii. the number of participants receiving benefits;                    1              1              1             1                   1               1
                iii. the number of other participants;                                1              1              1             1                   1               1
                iv. the type of plan – defined benefit;                               1              1              1             1                   1               1
                v. a note as to whether participants contribute to the
                plan;                                                                 1              1              1             1                   1               1
                vi. a description of the retirement benefits promised
                to participants;                                                      1              1              1             1                   1               1
                vii. a description of any plan termination terms; and                 1              1              1             1                   1               1
                viii. changes in items i. to vii. during the period
                covered by the report.                                                1              1              1             1                   1               1
      IAS 26.35 f. a description of significant actuarial assumptions
                made;                                                                 1              1              1             1                   1               1
      IAS 26.35 g. the method used to calculate the actuarial present
                value of promised retirement benefits; and                            1              1              1             1                   1               1
      IAS 26.35 h. the actuarial present value of promised
                retirement benefits (which may distinguish between
                vested benefits and non-vested benefits) based on
                the benefits promised under the terms of the plan,
                on service rendered to date, and which uses either
                current salary levels or projected salary levels.                     1              1              1             1                   1               1
366   IAS 26.18 Have the effects of any change in actuarial
                assumptions that have had a significant effect on
                the actuarial present value of promised retirement
                benefits been disclosed.                                              1              1              1             1                   1               1
367   IAS 26.17 If an actuarial valuation has not been prepared at
                the date of the report, has the date of the valuation
                used been disclosed.                                                  1              1              1             1                   1               1
368   IAS 26.18 Does the entity disclose the basis used – using
                either current salary levels or projected salary levels
                – to calculate the actuarial present value of
                promised retirement benefits.                                         1              1              1             1                   1               1
369   IAS 26.32 Where plan investments are held for which an
                estimate of fair value is not possible, has the reason
                why fair value is not used been disclosed.                            1              1              1             1                   1               1
370   IAS 26.17 Does the report of a defined benefit plan contain
                the following:
                a. a statement that shows:
                i. the net assets available for benefits;                             1              1              1             1                   1               1
                ii. the actuarial present value of promised
                retirement benefits, distinguishing between vested
                benefits and non-vested benefits; and                                 1              1              1             1                   1               1
                iii. the resulting excess or deficit; or                              1              1              1             1                   1               1
                b. a statement of net assets available for benefits
                including either:
                i. a note disclosing the actuarial present value of
                promised retirement benefits, distinguishing
                between vested benefits and non-vested benefits; or                   1              1              1             1                   1               1
                ii. a reference to this information in an
                accompanying actuarial report.                                        1              1              1             1                   1               1

                                                                                                                                      Page 82 of 86
                                                                                                                                  Government
                                                                                          EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                         ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
    Reference Requirement                                             Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
371 IAS 26.19 Does the report explain the relationship between the
              actuarial present value of promised retirement
              benefits and the net assets available for benefits,
              and the policy for the funding of promised benefits.                1              1              1             1                   1               1
372 IAS 26.22 Does the report of a defined benefit plan contain
              the following additional information:
              a. a description of significant activities for the
              period and the effect of any changes relating to the
              plan, and its membership and terms and conditions;                  1              1              1             1                   1               1
              and description of the investment policies.
              b. a                                                                1              1              1             1                   1               1
              INTERIM REPORTING
    IAS 34.1  IAS 34 does not mandate whether an entity should
              publish interim financial reports, how frequently, or
              how soon after the end of an interim period.
              However, IAS 34 applies if the entity is required or
              elects to publish an interim financial report in
              accordance with IFRS.
    IAS 34.19 An interim financial report is not described as
              complying with IFRS unless it complies with all of
              the requirements of each applicable Standard and
              each applicable Interpretation of the Standing
              Interpretations Committee.
    IAS 34.9  If the entity publishes a complete set of financial
              statements in its interim financial report, the form
              and content of those statements conform to the
              requirements of IAS 1 for a complete set of
              financial statements.
    IAS 34.18 Other IFRS specify disclosures that are required to
              be made in financial statements. In that context,
              financial statements means complete sets of
              financial statements of the type normally included
              in an annual financial report and sometimes
              included in other reports. The disclosures required
              by those other IFRS are not required if an entity's
              interim financial report includes only condensed
              financial statements and selected explanatory notes
              rather than a complete set of financial statements.
    IAS 34.43 Guidance for reporting a change in accounting
    IAS 34.44 policy in interim financial reports is provided by
              IAS 34.43 and 44.
              Components of condensed interim financial
              statements
373 IAS 34.19 If the entity’s interim financial report is in
              compliance with IAS 34, has that fact been                          1              1              1             1                   1               1
375 IAS 34.8  Do the interim financial statements include at least
              the following components:
              a. condensed Balance Sheet;                                         1              1              1             1                   1               1
              b. condensed Income Statement;                                      1              1              1             1                   1               1
              c. condensed statement showing either:
              i. all changes in equity; or                                        1              1              1             1                   1               1
              ii. changes in equity other than those arising from
              capital transactions with owners and distributions
              to owners;                                                          1              1              1             1                   1               1
              d. condensed Cash Flow Statement; and                               1              1              1             1                   1               1
              e. selected explanatory notes.                                      1              1              1             1                   1               1
376 IAS 34.10 Do the condensed financial statements include:
              a. each of the headings and subtotals that were
              included in its most recent annual financial                        1              1              1             1                   1               1
              b. selected explanatory notes as required by
              IAS 34; and                                                         1              1              1             1                   1               1
              c. additional line items or notes whose omission
              would make the condensed interim financial
              statements misleading.                                              1              1              1             1                   1               1
377 IAS 34.11 Does the entity present basic and diluted earnings
              per share on the face of the Income Statement for
              the interim period.                                                 1              1              1             1                   1               1
              Periods to be included
378 IAS 34.20 Does the entity include in interim financial reports
              (condensed or complete) the following statements:
              a. Statement of financial position:

                                                                                                                                  Page 83 of 86
                                                                                                                                       Government
                                                                                             EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A        ENTITY B       ENTITY C       ENTITY D       ENTITY E              ENTITY F
    Reference Requirement                                               Yes No    N/A    Yes No   N/A  Yes No    N/A  Yes No    N/A  Yes No    N/A         Yes No    N/A
              – as of the end of the current interim period; and                     1               1              1              1              1                     1
              – a comparative statement of financial position as
              of the end of the immediately preceding financial                      1               1              1              1                   1                1
              b. Statement of comprehensive income:
              – for the current interim period;                                      1               1              1              1                   1                1
              – a comparative statement of comprehensive
              income for the same current interim period of the
              immediately preceding financial year;                                  1               1              1              1                   1                1
              – cumulatively for the current financial year to
              date; and                                                              1               1              1              1                   1                1
              – a comparative Statement of comprehensive
              income for the same year to date current interim
              period of the immediately preceding financial year;                    1               1              1              1                   1                1
              c. statement showing changes in equity:
              – cumulatively for the current financial year to
              date; and                                                              1               1              1              1                   1                1
              – a comparative statement for the comparable year-
              to-date period of the immediately preceding
              financial year; and                                                    1               1              1              1                   1                1
              d. Statement of Cash Flows:
              – cumulatively for the current financial year to
              date; and                                                              1               1              1              1                   1                1
              – a comparative statement for the comparable year-
              to-date period of the immediately preceding
              financial year.                                                        1               1              1              1                   1                1
379 IAS 34.21 If the entity’s business is highly seasonal, does it
              disclose:
              – financial information for the twelve months
              ending on the interim reporting date; and                              1               1              1              1                   1                1
              – comparative information for the prior twelve-
              month period.                                                          1               1              1              1                   1                1
              Explanatory notes
380 IAS 34.16 Does the entity include the following information in
              the notes to its interim financial statements, if
              material and if not disclosed elsewhere in the
              interim financial report:
              a. a statement that the same accounting policies and
              methods of computation are followed in the interim
              financial statements as were followed in the most
              recent annual financial statements or, if those
              policies or methods have been changed, a
              description of the nature and effect of the change;                    1               1              1              1                   1                1
              b. explanatory comments about the seasonality or
              cyclicality of interim operations;                                     1               1              1              1                   1                1
              c. the nature and amount of items affecting assets,
              liabilities, equity, net income, or cash flows that are
              unusual because of their nature, size, or incidence;                   1               1              1              1                   1                1
              d. the nature and amount of changes in estimates of
              amounts reported in prior interim periods of the
              current financial year, or changes in estimates of
              amounts reported in prior financial years, if those
              changes have a material effect in the current
              interim period;                                                        1               1              1              1                   1                1
              e. issuances, repurchases, and repayments of debt
              and equity securities;                                                 1               1              1              1                   1                1
              f. dividends paid (aggregate or per share) separately
              for ordinary shares and other shares;                                  1               1              1              1                   1                1
              g. segment revenue and segment result for business
              segments or geographical segments, whichever is
              the entity’s primary basis of segment reporting
              (disclosure of segment data is required in the
              entity’s interim financial report only if IAS 14
              requires that entity to disclose segment data in its
              annual financial statements);                                          1               1              1              1                   1                1
              h. the following segment information (disclosure of
              segment data is required in an entity's interim
              financial report only if IFRS 8 requires that entity
              to disclose segment information in its annual
              financial statements):


                                                                                                                                       Page 84 of 86
                                                                                                                                    Government
                                                                                            EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A       ENTITY B      ENTITY C       ENTITY D      ENTITY E              ENTITY F
               – revenues from
    Reference Requirement external customers, if included in            Yes No    N/A   Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A         Yes No    N/A
               the measure of segment profit or loss reviewed by
               the chief operating decision maker or otherwise
               regularly provided to the chief operating decision
               maker;                                                               1              1              1             1                   1               1
               – intersegment revenues, if included in the measure
               of segment profit or loss reviewed by the chief
               operating decision maker or otherwise regularly
               provided to the chief operating decision maker;                      1              1              1             1                   1               1
               – a measure of segment profit or loss;                               1              1              1             1                   1               1
               – total assets for which there has been a material
               change from the amount disclosed in the last annual
               financial statements;                                                1              1              1             1                   1               1
               – a description of differences from the last annual
               financial statements in the basis of segmentation or
               in the basis of measurement of segment profit or                     1              1              1             1                   1               1
               – a reconciliation of the total of the reportable
               loss;
               segments' measures of profit or loss to the entity's
               profit or loss before tax expense (tax income) and
               discontinued operations. However, if an entity
               allocated to reportable segments items such as tax
               expense (tax income), the entity may reconcile the
               total of the segments' measures of profit or loss to
               profit or loss after those items. Material reconciling
               items shall be separately identified and described in
               that reconciliation.                                                 1              1              1             1                   1               1
               i. material events subsequent to the end of the
               interim period that have not been reflected in the
               financial statements for the interim period;                         1              1              1             1                   1               1
               j. the effect of changes in the composition of the
               entity during the interim period, including business
               combinations, acquisition or disposal of
               subsidiaries and long-term investments,
               restructurings, and discontinuing operations; and                    1              1              1             1                   1               1
               k. changes in contingent liabilities or contingent
               assets since the last annual balance sheet date.                     1              1              1             1                   1               1
381 IAS 34.16, In addition to the information required above on a
    IAS 34.17 financial year-to-date basis, does the entity also
               disclose any events or transactions that are material
               to an understanding of the current interim period
               such as:
               a. the write-down of inventories to net realisable
               value and the reversal of such a write-down;                         1              1              1             1                   1               1
               b. recognition of a loss from the impairment of
               property, plant, and equipment, intangible assets, or
               other assets, and the reversal of such an impairment
               loss;                                                                1              1              1             1                   1               1
               c. the reversal of any provisions for the costs of
               restructuring;                                                       1              1              1             1                   1               1
               d. acquisitions and disposals of items of property,
               plant, and equipment;                                                1              1              1             1                   1               1
               e. commitments for the purchase of property, plant,
               and equipment;                                                       1              1              1             1                   1               1
               f. litigation settlements;                                           1              1              1             1                   1               1
               g. corrections of prior period errors;                               1              1              1             1                   1               1
               h. any loan default or breach of a loan agreement
               that has not been remedied on or before the balance
               sheet date; and                                                      1              1              1             1                   1               1
               i. related party transactions.                                       1              1              1             1                   1               1
               Interim financial reporting and impairment
               (IFRIC 10)
382 IAS 1.117 Does the entity disclose its accounting policy in
               relation to impairment losses recognised in an
               interim period.                                                      1              1              1             1                   1               1
               First-Time adoption requirements (IFRS 1)
               Implementation Guidance of IFRS 1 paragraph IG
               63 provides an example of the level of detail
               required in the reconciliations from previous
               standard to IFRS.



                                                                                                                                    Page 85 of 86
                                                                                                                                                        Government
                                                                                                EVALUATION RESULT FOR GOVERNMENT INSTITUTIONS
                                                                           ENTITY A           ENTITY B      ENTITY C       ENTITY D      ENTITY E                                   ENTITY F
    Reference Requirement                                               Yes No    N/A       Yes No   N/A Yes No    N/A  Yes No    N/A Yes No    N/A                              Yes No    N/A
383 IFRS 1.45 If the entity presents an interim financial report
               under IAS 34 for part of the period covered by its
               first IFRS financial statements, does the entity meet
               the following requirements:
               a. does the entity disclose a reconciliations of:
               – its equity under previous standard at the end of
               that comparable interim period to its equity under
               IFRS at that date;                                                      1                   1                   1                   1                        1                   1
               – its current profit or loss under previous standard
               for that comparable interim period to its profit or
               loss under IFRS for that period; and                                    1                   1                   1                   1                        1                   1
               – its year-to-date profit or loss under previous
               standard for that comparable interim period to its
               profit or loss under IFRS for that period;                              1                   1                   1                   1                        1                   1
    IFRS 1.39, b. does the entity disclose the following
    IFRS 1.40, information in its interim financial report or cross
    IFRS 1.45 refer to another published document that contains
               i. reconciliations
               this information: – that give sufficient detail to
               enable users to understand the material adjustments
               to the Balance Sheet – of its equity reported under
               previous standard to its equity under IFRS for:
               – the date of transition to IFRS; and                                   1                   1                   1                   1                        1                   1
               – the end of the latest period presented in the
               entity’s most recent annual financial statements
               under previous standard;                                                1                   1                   1                   1                        1                   1
               ii. a reconciliation – that gives sufficient detail to
               enable users to understand the material adjustments
               to the Income Statement – of the profit or loss
               reported under previous standard for the latest
               period in the entity’s most recent annual financial
               statements to its profit or loss under IFRS for the
               same period;                                                            1                   1                   1                   1                        1                   1
               iii if the entity presented a cash flow statement
               under its previous standard, does it explain the
               material adjustments to the cash flow statement;                        1                   1                   1                   1                        1                   1
    IFRS 1.41 anddoes the entity separately disclose:
               iv.
               – in the reconciliations of equity:                                     1                   1                   1                   1                        1                   1
               – any errors made under previous standard; and                          1                   1                   1                   1                        1                   1
               – changes in accounting policies;                                       1                   1                   1                   1                        1                   1
               – in the reconciliation of profit or loss:                              1                   1                   1                   1                        1                   1
               – any errors made under previous standard; and                          1                   1                   1                   1                        1                   1
               – changes in accounting policies.                                       1                   1                   1                   1                        1                   1
384 IFRS 1.46 If the entity did not, in its most recent annual
               financial statements under previous standard,
               disclose information material to an understanding
               of the current interim period, does it disclose in its
               interim financial report that information or include
               a cross-reference to another published document
               that includes it?.                                                       1                   1                   1                   1                        1                   1
                                                                        314   31      940   250   88      947   272   72      941   247   96      942    249    92         944   257   87      941
                                                                                    1,285               1,285               1,285               1,285                    1,285               1,285

                                                                                    1,254               1,197               1,213               1,189                    1,193               1,198
                                                                                        1                   4                   2                   6                        5                   3

                                                                                      345                 338                 344                 343                      341                 344
                                                                                   91.01%              73.96%              79.07%              72.01%                   73.02%              74.71%




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