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F-104

s) New standards and interpretations not yet adopted

Other than those adopted early as explained in note 2(e), a number of new standards, amendments to standards

and interpretations are not yet effective for the year ended December 31, 2009, and have not been applied in

preparing these consolidated financial statements. The main standards that might affect the group are:

IFRS 3 (Revised) ‘Business Combinations'

The revised standard continues to apply the acquisition method to business combinations, with some significant

changes. For example, all payments to purchase a business are to be recorded at fair value at the acquisition date,

with contingent payments classified as debt subsequently re-measured through the income statement. The defini-

tion of a business has been broadened, which is likely to result in more acquisitions being treated as business

combinations. There is a choice on an acquisition-by-acquisition basis to measure the non controlling interest in

the acquirees at fair value or at the non-controlling interest's proportionate share of the acquiree's net assets.

All acquisition-related costs other than share and debt issuance costs, should be expensed. The Group will apply

IFRS 3 (revised) prospectively to all business combinations from January 1, 2010.

IAS 27 (Amended) ‘Consolidated and Separate Financial Statements'

The revised standard requires the effects of all transactions with non controlling interests to be recorded in equity

if there is no change in control and these transactions will no longer result in goodwill or gains and losses. The

standard also specifies the accounting when control is lost. Any remaining interest in the entity is re measured to

fair value, and a gain or loss is recognised in profit or loss. The Group will apply IAS 27 (revised) prospectively

to transactions with non-controlling interests from January 1, 2010.

IFRS 9 ‘Financial Instruments'

This standard introduces certain new requirements for classifying and measuring financial assets. IFRS 9 divides

all financial assets that are currently in the scope of IAS 39 into two classifications, those measured at amortised

cost and those measured at fair value. The standard along with proposed expansion of IFRS 9 for classifying and

measuring financial liabilities, de-recognition of financial instruments, impairment, and hedge accounting will be

applicable from the year 2013, although entities are permitted to adopt earlier. The Group is evaluating the im-

pact that this new standard will have on the Group's Consolidated financial statements.

IFRIC 19 ‘Extinguishing Financial Liabilities with Equity Instruments'

IFRIC 19 clarifies the accounting when the terms of debt are renegotiated with the result that the liability is ex-

tinguished by the debtor issuing its own equity instruments to the creditor (referred to as a ‘debt for equity

swap'). The interpretation requires a gain or loss to be recognised in profit or loss when a liability is settled

through the issuance of the entity's own equity instruments. The reclassification of the carrying value of the ex-

isting financial liability into equity (with no gain or loss being recognised in profit or loss) is no longer permit-

ted. IFRIC 19 is applicable on January 1, 2011. The application of this IFRIC is not expected to have a material

impact on the Group's Consolidated financial statements.

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AEG 21604 G Manual do Utilizador Página 345