PricewaterhouseCoopers IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2009 IFRS 에따른연결
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1 삼일회계법인 IFRS Series IFRS 연결재무제표공시사례
2 PricewaterhouseCoopers IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2009 IFRS 에따른연결재무제표를작성하기위한실무적인지침을제공다양한사례및모범재무제표등을포함 IFRS Pocket Guide 2008 IFRS 에따른인식과측정요구사항을요약정리하여제공통화결정, 자산, 부채, 자본, 수익과비용및사업결합과중간재무보고기준포함 A practical guide to segment reporting IFRS 8 영업부문 의주요요구사항에대한요약및 IFRS 최초채택시고려할사항을정리하여제공자주묻는질의에대한응답포함 IFRS News PwC 의월간발행물로 IFRS 의변화방향과영향을분석하고, 현업에서부딪히는다양한 Issue 에대한 PwC 의솔루션을제공 Adopting IFRS A step-by-step illustration of the transition to IFRS IFRS 최초채택기업이준비해야할사항을단계별로정리하여사례를제공 Disclosure Checklist 2008 IFRS 에서요구하는공시사항에대한지침제공 IAS 39 Achieving hedge accounting in practice IAS 39 에의거한 Hedge accounting 실무이슈및자주묻는질의에대한응답과일반적인 Hedging 전략설명 Illustrative interim financial information for existing preparers IFRS 적용기업이 IAS 34 중간재무보고 에따른경우예시사항및공시사항을 checklist 형태로포함하여제공 Financial instruments under IFRS 개정된 IAS 32, IAS 3, IFRS 7 에대한요약 Illustrative Consolidated Financial Statements Banking, 2006 Investment funds, 2006 Corporate, 2008 Investment property, 2006 Insurance, 2006 IFRS 에서요구하는공시사항과표시사항을 IFRS 재무제표사례형식으로제공 Share-based Payment a practical guide to applying IFRS 2 다양한주식기준보상거래에대한실무상회계처리및관련주석포함 Financial Reporting in Hyperinflationary Economies Understanding IAS 29 IAS 29 초인플레이션경제에서의재무보고에대한개념, 적용을위한절차및사례등을제시 SIC-12 and FIN-46R The Substance of Control SPE 에대한 SIC 12 와 US GAAP 상의비교 IFRS 3R: Impact on earnings the crucial Q&A for decision-makers 재무이사, 재무관리인, Dealer 등을대상으로 IFRS 의배경, 재무제표및통제에의영향, US-GAAP 과의차이등을포함하는지침서 Similarities and Differences a comparison of IFRS and US GAAP 실무에서나타나는공통적인차이점을 IFRS 를중점으로서술 IFRS 와 US GAAP 의주요유사점과차이점반영 (2007 년 8 월 ) IFRS for SMEs (proposals) Pocket Guide 2007 중소기업에적용되는 IFRS 기준에대한인식및측정등요구사항을요약정리하여제공 Understanding financial instruments A guide to IAS 32, IAS 39, and IFRS 7 금융상품관련회계에대한총괄적실무적용지침서사례를통한자세한설명및실제회사의보고서로부터의예시등을포함
3 Samil Accounting Consulting Services Samil PricewaterhouseCoopers
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5 Samil PricewaterhouseCoopers i
6 a 47 9b ii Samil PricewaterhouseCoopers
7 Samil PricewaterhouseCoopers iii
8 iv Samil PricewaterhouseCoopers
9 1p68, 1p104, 1p36 1p51 1p68(a) 6 155, ,233 1p68(c) 7 26,272 20,700 1p68(e) 8 13,373 13,244 1p68(n), 1p ,520 3,321 1p68(d), IFRS7p8(d) 10 17,420 14,910 1p68(d), IFRS7p8(a) p68(h), IFRS7p8(c) 12 2,322 1, , ,005 1p51, 1p57 1p68(g) 13 24,700 18,182 1p68(h), IFRS7p8(c) 12 19,765 18,330 1p68(d), IFRS7p8(d) 10 1,950-1p68(d), IFRS7p8(a) 11 1, p68(d), IFRS7p8(a) 14 11,820 7,972 1p68(i), IFRS7p ,928 34,062 77,232 79,497 IFRS5p ,333-80,565 79, , ,502 Samil PricewaterhouseCoopers 1
10 1p68(p) 1p75(e) 17 25,300 21,000 1p75(e) 17 17,144 10,494 1p75(e) 19 15,549 7,005 1p75(e) 18 66,592 48, ,585 87,180 1p68(o) 7,188 1, ,773 88,946 1p51 1p68(l), IFRS7p8(f) ,121 96,346 1p68(l), IFRS7p8(e) p68(n), 1p ,370 9,053 1p68(k), 1p75(d) 23 4,635 2,233 1p68(k), 1p75(d) 24 1, , ,035 1p51, 1p60 1p68(j), IFRS7p8(f) 20 16,670 12,478 1p68(m) 2,566 2,771 1p68(l), IFRS7p8(f) 21 11,716 18,258 1p68(l), IFRS7p8(e) p68(k) 24 2,222 2,396 33,634 36,521 IFRS5p ,854 36, , , , ,502 2 Samil PricewaterhouseCoopers
11 1p81-83, 1p92,1p36 1p104 Note 1p81(a) 5 211, ,360 1p92 (77,366) (46,682) 1p92 133,668 65,678 1p81(a), 92 (52,140) (21,213) 1p92 (28,778) (10,426) 1p ,900 1,259 1p83 25 (90) 63 1p83 27 (1,117) - 1p83 53,443 35,361 1p ,730 1,609 1p81(b) 30 ( 8,173) ( 12,197) 1p83 30 ( 6,443) ( 10,588) 1p81(c) 8 (174) 145 1p92 46,826 24,918 1p81(d), 12p77 31 ( 14,611) ( 8,670) 1p81(f) 32,215 16,248 IFRS5p33(a) p81(f) 32,315 16,368 1p82 1p82(b) 29,767 15,512 1p82(a) 2, ,315 16,368 33p p p p Samil PricewaterhouseCoopers 3
12 Note 1p96(b) 16p77(f) IFRS7p20(a)(ii) IAS28p39 19 (12) (14) 19p93A 23 - (494) 12p80(d) 22 (10) - 1p96(b), IFRS7p23(c) (3) 1p96(b) 19 (45) 40 1p96(b) 19 2,244 (156) IFRS3p p96(b) 3, p96(a) 32,315 16,368 1p96(c) 35,768 16,562 1p96(c) 32,968 15,746 1p96(c) 2, ,768 16,562 4 Samil PricewaterhouseCoopers
13 7p10, 18(b), 1p36 1p ,234 41,776 7p31 (7,835) (14,773) 7p35 (14,317) (10,526) 34,082 16,477 7p21, 7p10 7p39 38 (3,950) - 7p16(a) 6 (9,755) (6,042) 7p16(b) 35 6,354 2,979 7p16(a) 7 (3,050) (700) 7p16(c) 10 (2,781) (1,126) 7p16(e) 39 (1,000) (50) 7p16(f) p31 1,254 1,193 7p31 1,180 1,120 (11,734) (2,562) 7p21, 7p10 7p17(a) ,070 7p17(b) 18 (2,564) - 7p17(c) 21 50,000-7p17(c) 21-30,000 7p17(c) 8,500 18,000 7p17(d) ( 78,117) (34,674) 7p31 (10,102) (15,736) 7p31 (1,950) (1,950) 7p31 (1,920) (550) (35,203) (3,840) (12,855) 10, ,598 17, (64) 15 15,278 27,598 Samil PricewaterhouseCoopers 5
14 1p126(b), (c) 1p46(a)(b) 1p126(a) 10p17 1p103(a) 1p108(b), 1p110 1p14 1p108(a) 8p28 8p28 6 Samil PricewaterhouseCoopers
15 8p28 8p30 Samil PricewaterhouseCoopers 7
16 8 Samil PricewaterhouseCoopers
17 Samil PricewaterhouseCoopers 9
18 10 Samil PricewaterhouseCoopers
19 DV Samil PricewaterhouseCoopers 11
20 12 Samil PricewaterhouseCoopers
21 1p110 27p12 27p14 27p30 IFRS3p14 IFRS3p24 IFRS3p28 IFRS3p36, 37 IFRS3p51 IFRS3p56 27p24 27p28 Samil PricewaterhouseCoopers 13
22 28p13 28p11 28p29 28p30 28p22 28p26 1p110 IFRS8p5(b) 1p110 1p110 21p17 21p9, 18 1p46(d) 1p110 21p21, 28 21p32 39p95(a) 39p102(a) 14 Samil PricewaterhouseCoopers
23 39AG83 21p30 1p110 21p39 21p39(a) 21p39(b) 21p39 1p76(b) 1p76(b) 21p39(c) 1p76(b) 39p102 21p47 1p110 16p73(a) 16p35(b) 16p15 16p17 Samil PricewaterhouseCoopers 15
24 16p12 39p98(b) 16p39, 1p76(b) 1p76(b) 16p40 16p41 16p73(b), 50 16p73(c) p51 36p59 16p68, 71 16p41, 1p76(b) 1p110 1p110 IFRS3p51 38p118(a) IFRS3p54 36p124 36p80 16 Samil PricewaterhouseCoopers
25 1p110 38p74 38p97 38p118(a)(b) 1p110 38p 57 38p 66 38p 68, 71 38p97 38p118(a)(b) 1p110 36p9 36p10 Samil PricewaterhouseCoopers 17
26 1p110 IFRS5p6,15 1p110 IFRS7p21 39p9 39p9 41p57, 59 39p9 1p57, 59 39p9 1p57, 59 IFRS7 AppxB5(b) 18 Samil PricewaterhouseCoopers
27 39p38 IFRS7 AppxBp5(c) 39p43 39p16 39p46 39p55(a) IFRS7 AppxBp5(e) 39p55(b) IFRS7 AppxBp5(e) 39 AG83 1p76(b) 39 p67 IFRS7p27(a) 39AG72, 73 39AG74 39p58 39p67 39p68 IFRS7 AppxBp5(f) 39p69 Samil PricewaterhouseCoopers 19
28 IFRS7p21 IFRS7p22 39p88 IFRS7p23, 24 39p89 39p92 39p95 1p76(b) 20 Samil PricewaterhouseCoopers
29 39p99, p98(b) 39p101 39p102(a)(b) 1p76(b) 39p55(a) 1p110 2p36(a), 9 2p10, 25 23p6, 7 2p28, 30 39p98(b) Samil PricewaterhouseCoopers 21
30 1p110 IFRS7p21 39p43 39p46(a) 39p59 IFRS7 Appx Bp5(f) IFRS7 Appx Bp5(d) 1p110 IFRS7p21 7p45 1p110 IFRS7p21 32p18(a) 32p37 32p33 1p110 IFRS7p21 39p43, 39p47 1p110 IFRS7p21 39p43 39p47 22 Samil PricewaterhouseCoopers
31 32p18(a) 32p33 IFRS7p27(a) 32p18, 28 32AG31 1p60 1p110 12p58 12p61 12p12 12p46 12p24 12p15 12p47 12p24, 34 12p39, 44 Samil PricewaterhouseCoopers 23
32 1p110 1p110 19p27 19p25 19P7 19p120A(b) 19p79, 19p80, 19p64 19p93-93D 19p120A(a) 19p96 19p44 1p110 19p120A(a) 19p120A(b) 19p Samil PricewaterhouseCoopers
33 1p110 IFRS2p15(b) IFRS2p19 1p110 19p133 19p134 19p139 1p110 19p17 1p110 37p14 37p72 37p63 37p24 Samil PricewaterhouseCoopers 25
34 37p45 1p110 18p35(a) 18p14 18p14 26 Samil PricewaterhouseCoopers
35 18p20 18p30(a) 18p30(b) 18p30(c) 1p110 17p33 SIC-15p5 1p110 Samil PricewaterhouseCoopers 27
36 17p20 17p27 1p110 10p12 IFRS7p31 IFRS7p33(a) IFRS7p33(b), 22(c) 28 Samil PricewaterhouseCoopers
37 IFRS7p22(c) 39p73 IFRS7p33(a)(b) IFRS7p22(c) IFRS7p40, IG36 IFRS7p33(a)(b) IFRS7p40 IG Samil PricewaterhouseCoopers 29
38 IFRS7p33(a) IFRS7p33(a)(b), IFRS7p22(c) IFRS7p22(b)(c) IFRS7p22(b)(c) IFRS7p22(b)(c) 30 Samil PricewaterhouseCoopers
39 IFRS7p40 IFRS7IG36 IFRS7p33(a)(b) IFRS7p34(a) IFRS7p33, 39(b) IFRS7p34(a) Samil PricewaterhouseCoopers 31
40 IFRS7p39(a) 20,496 22,002 67,457 38,050 2,749 1,573 4,719 2, , ,258 11,575 58,679 38,103 3,203 1,790 5,370 2, , IFRS7p39(a) IFRS7p39(a) IFRS7p39(a) AppxB15 32 Samil PricewaterhouseCoopers
41 IFRS7p39(a) 78, IFRS7 AppxB15 DV 78, IFRS7p39(a) 14, IFRS7 AppxB15 DV 14, IFRS7p39(a) 83, IFRS7 AppxB15 DV 83, IFRS7p39(a) 6, IFRS7 AppxB15 DV 6,635 1p124A,124B IG5 Samil PricewaterhouseCoopers 33
42 126, ,604 (17,928) (34,062) 108,909 80, ,773 88, , ,488 45% 48% IFRS7p27 IFRS7p29(a) IFRS7p27(a) 34 Samil PricewaterhouseCoopers
43 1p116 1p120, 36p134(f)(i)-(iii) Samil PricewaterhouseCoopers 35
44 IFRS7p27(a) 1p Samil PricewaterhouseCoopers
45 IFRS8p22(a) IFRS8p22(a) IFRS 8p22(a) IFRS8p22(b) IFRS8p16 Samil PricewaterhouseCoopers 37
46 46,638 43,257 28,820 42,672 26,273 5,818 40,273 13, ,906 IFRS8p23(b) (11,403) - (7,364) - (5,255) (1,164) (8,055) (2,631) (35,872) IFRS8p23, p33(a) 35,235 43,257 21,456 42,672 21,018 4,654 32,218 10, ,034 IFRS8p23 17,298 9,550 9,146 9,686 12,322 2,323 16,003 3,504 79,832 IFRS8p23(e) (3,226) (3,830) (1,894) (3,789) (2,454) (386) (2,706) (269) (18,554) IFRS8p23(i) (4,650) (4,650) IFRS8p23(i) (1,986) (1,986) IFRS8p23(h) (2,550) (2,840) (1,395) (3,100) (1,591) (365) (2,551) (400) (14,792) IFRS8p23(g) (389) 15 (174) IFRS8p23 45,201 24,495 41,195 13,988 15,067 24,899 33,571 61, ,701 IFRS8p24(a) IFRS8p24(b) 7, ,166 13,373-35,543-39,817-11,380-1,500 88,240 IFRS8p23 3,207 6,700 5,900 3, ,200 1,500 2,140 24, Samil PricewaterhouseCoopers
47 57,284 1,682 33,990 2,390 8,778 3,209 26,223 5, ,280 IFRS8p23(b) (11,457) - (6,798) - (1,756) (642) (5,245) (1,022) (26,920) IFRS8p23(a), 33(a) 45,827 1,682 27,192 2,390 7,022 2,567 20,978 4, ,360 IFRS8p23 17, ,369 1,298 3,471 1,506 10,755 1,682 47,064 IFRS8p23(e) (3,801) (201) (2,448) (199) (453) (286) (2,701) (138) (10,227) IFRS8.23(h) (2,772) (650) (1,407) (489) (509) (150) (2,201) (687) (8,865) IFRS8p23(g) (10) 145 IFRS8p23 43,320 9,580 32,967 8,550 5,067 20,899 36,450 49, ,103 IFRS8p24(a) IFRS8p24(b) 7, ,194 13, ,971-3,678 6,742 IFRS8p23 4, , ,537 3,464 17,181 IFRS 8p23(i) IFRS 8p27(a) IFRS8p27(b),28 Samil PricewaterhouseCoopers 39
48 IFRS 8p28(b) 76,328 45,382 3,504 1,682 (17,754) (9,662) (800) (565) (1,986) - (737) (855) (4,650) (690) (820) ( 6,443) ( 10,588) (48) ,826 24,918 IFRS8p27(c) 198, ,833 61,285 49,270 3,520 3,321 19,370 14,910 11,820 7,972 1,464 1,196 3, , , Samil PricewaterhouseCoopers
49 IFRS8p27(d) 22,707 13,917 2,140 3,464 12,370 9,053 2,566 2,771 11,716 18, ,121 96, , ,556 IFRS8p27(f) IFRS8p32 202, ,495 8,000 7, IFRS8p33(a) IFRS8p33(b) IFRS8p34 Samil PricewaterhouseCoopers 41
50 1p75(a) 16p73(d) 39,664 71,072 20, ,761 (2,333) (17,524) (3,690) (23,547) 37,331 53,548 16, ,214 16p73(e) 37,331 53,548 16, ,214 16p73(e)(viii) (381) (703) (423) (1,507) 16p73(e)(iv) 1, ,133 16p73(e)(i) 1,588 2,970 1,484 6,042 16p73(e)(ix) - (2,607) (380) (2,987) 16p73(e)(vii) (636) (4,186) (4,840) (9,662) 39,035 49,022 12, ,233 16p73(d) 40,232 68,125 20, ,383 (1,197) (19,103) (7,850) (28,150) 39,035 49,022 12, ,233 16p73(e) 39,035 49,022 12, ,233 16p73(e)(viii) 1,601 1, ,223 16p73(e)(iv) 49,072 5,513 13,199 67,784 16p73(e)(i) 7, ,202 9,755 16p73(e)(ix) (2,000) (3,729) (608) (6,337) 16p73(e)(vii) (3,545) (4,768) (9,441) (17,754) IFRS5p38 (341) (1,222) - (1,563) 16p73(d) 90,948 46,523 17, ,341 16p73(d) 95,129 58,268 26, ,324 (4,181) (11,745) (9,057) (24,983) 90,948 46,523 17, ,341 DV 16p77(a-d), 1p76(b) 42 Samil PricewaterhouseCoopers
51 DV1p93 17p35(c) 16p77(e) 93,079 37,684 (6,131) (2,197) 86,948 35,487 16p74(a) 13,996 14,074 (5,150) (3,926) 8,846 10,148 17p35(d) Samil PricewaterhouseCoopers 43
52 38p118(c) IFRS3p75(a) 12,546 8,301-1,455 22,302 IFRS3p75(a) - (330) - (510) (840) 12,546 7, ,462 38p118(e) IFRS3p74 12,546 7, ,462 IFRS3p75(f) (546) (306) - (45) (897) 38p118(e)(i) IFRS3p75(a) - (365) - (200) (565) 12,000 8, ,700 38p118(c) 12,000 8,710-1,400 22,110 IFRS3p75(a) - (710) - (700) (1,410) 12,000 8, ,700 38p118(e) IFRS3p74 12,000 8, ,700 IFRS3p75(f) p118(e)(i) - 2,684-2,366 3,050 IFRS3p75(b) 4,501 3,000 1,000-7,651 IFRS3p75(e) (4,650) - - (4,650) IFRS3p75(a) - (402) (278) (120) (800) IFRS5p38 (1,000) -- (100) (1,100) 12,192 10, ,980 26,272 38p118(c) IFRS3p75(a) 16,842 11,480 1,000 3,800 33,122 IFRS3p75(a) (4,650) (1,102) (278) (820) (6,850) 12,192 10, ,980 26,272 36p126(a) 38p118(d) 44 Samil PricewaterhouseCoopers
53 DV 36p134(d) 36p134(a) 6,250 1,051 7,301 5, , ,501 2, ,609-1, ,750-4, ,640 3,552 12,192 11, ,000 14p43 36p130(e) 36p134(c) 36p134(d)(iii) 36p134(d)(i) 36p134(d) 60.0% 59.0% 60.0% 55.5% 57.0% 56.0% 58.0% 56.0% 58.0% 55.0% 36p134 (d)(i) 1.8% 1.8% 1.8% 2.0% 2.0% 1.9% 1.1% 1.3% 1.1% 1.4% 36p134 (d)(v) 10.5% 10.0% 10.7% 12.8% 12.0% 12.8% 11.5% 11.0% 11.8% 13.5% 36p134(d)(ii) Samil PricewaterhouseCoopers 45
54 36p134(d)(ii) 36p130(a) 13,244 13, p38 (174) 145 (74) 105 (12) (14) 28p38 13,373 13,244 IFRS3p29, 28p23 28p37(b) 27,345 20,295 35, ,573 3,379 10,001 (10) 30 36,918 23,674 45, ,381 25,174 31, ,115 5,949 9, ,278 15,278 25,741 (389) 42 59,774 46,401 65,865 (174) 46 Samil PricewaterhouseCoopers
55 IFRS7p ,370 19, ,103-1,464 20, ,787-11, ,820 22, ,228 43,015 12,181 1,103 19,370 75, , , ,998 8, ,668 15, , ,100 Samil PricewaterhouseCoopers 47
56 ,910 14, ,196 18, ,536-7, ,972 36, ,212 54,748 8, ,910 78, , , ,958 10, ,518 11, , , Samil PricewaterhouseCoopers
57 IFRS7p36(c) 5,895 5,757 3,200 3,980 1,500 1,830 10,595 11, ,950 3,668 1,770 1,312 18,065 17,102 17,670 16,595 8,790 15,890 5,300 7,840 6,789 11,257 20,879 34, , ,464 1,196 2,501 1, ,668 1,388 IFRS7p36(d) Samil PricewaterhouseCoopers 49
58 14,910 14, (435) 473-2,781 1,126 (130) (152) 1p76(b) ,370 14,910 1p57 (17,420) (14,910) 1p57 1,950 - IFRS7p20(a)(ii) IFRS7p27(b),31, 34, 8,335 8,300 5,850 2,086 4,550 4, ,370 14,910 IFRS7p34(c) 7,897 8,121 5,850 2,086 4,550 4,260 1, ,370 14,910 IFRS7p27(a), (B), 1p76(b) IFRS7p36(a) IFRS7p36(c) 50 Samil PricewaterhouseCoopers
59 IFRS7p22(a)(b) IFRS7p22(a)(b) IFRS7p22(a)(b) , , p p57 1, IFRS7p24 IFRS7p31 IFRS7p23(a) 39p100, 1p76(b) IFRS7p31 IFRS7p23(a) Samil PricewaterhouseCoopers 51
60 IFRS7p22, 1p76(b) IFRS7p36(a) IFRS7p36, 1p74 18,174 17,172 (109) (70) 1p75(b) 18,065 17,102 1p75(b) 1,300 1,146 1p75(b), 24p17(b) p75(b), 24p17(b) 2,668 1,388 22,087 19,682 1p75(b), 1p57 (2,322) (1,352) 1p57 19,765 18,330 IFRS7p25 18,065 17,172 1,300 1, ,722 1,398 20,841 18,616 IFRS7p27(a) 24p17(b)(i) % % 52 Samil PricewaterhouseCoopers
61 IFRS7p14 DV IFRS7p37(a) IFRS7p37(b) ,846 8,669 5,987 6,365 6,098 4, ,087 19,682 IFRS7p IFRS7p20(e) (28) (23) (10) (8) Samil PricewaterhouseCoopers 53
62 IFRS7p16 IFRS7p36(a) 2p36(b), 1p75(c) 7,622 7,612 1,810 1,796 15,268 8,774 24,700 18,182 2p36(d), 38 2p36 (f)(g) 36p126(b) 36p130(a) IFRS7p8(a), 27(b) 31, 34(c) 5,850 3,560 4,250 3,540 1, ,820 7,972 7p15 IFRS7p27(b) 54 Samil PricewaterhouseCoopers
63 8,398 28,648 9,530 5,414 17,928 34,062 7p45 17,928 34,062 7p8 (2,650) (6,464) 15,278 27,598 IFRS5p41 (a)(b)(d) IFRS5p33(c) IFRS5p33(c) (103) (20) IFRS5p33(c) (295) (66) (98) 104 IFRS5p38 1,563-1, ,333 - IFRS5p Samil PricewaterhouseCoopers 55
64 IFRS5p IFRS5p33(b) 1,200 1,150 (960) (950) p81(h)(ii) (96) (80) (73) - 12p81(h)(ii) 29 - (44) p76 20,000 20,000 10,424 30,424 1p97(a), (c) 1,000 1, ,070 21,000 21,000 10,494 31,494 1p97(a), (c) IFRS3p67(d)(ii) 3,550 3,550 6,450 10,000 1p76(a) 25,300 25,300 17,144 42,444 1p76(a) 56 Samil PricewaterhouseCoopers
65 1p76(a) 10p21 IFRS2p45(b)(i) , ,150 IFRS2p45(b)(ii) ,827 IFRS2p45(b)(iii) (200) IFRS2p45(b)(iv) 1.28 (750) 1.08 (1,000) IFRS2p2(b)(v) 2.30 (125) 0.80 (33) IFRS2p2(b)(vi) , ,744 IFRS2p45(b)(vii), IFRS2p45(c) Samil PricewaterhouseCoopers 57
66 ,200 1, ,777 1, ,958 4,744 IFRS2p47(a) 33p71(c) 10p21, 22(f) 1p97(b) 48,470 15,512 1p97(a) (15,736) IFRS2p p p68C 20 19p93A (494) 48,681 1p97(b) 48,681 29,767 1p97(a) (10,102) IFRS2p p p68C 30 1p97(a) (2,564) 19p93A - 12p80(d) 10 66, Samil PricewaterhouseCoopers
67 - 1, ,320 3,827-6,364 16p39, IFRS7p20(a)(ii) - 1, , (152) - - (152) 12p61, 81(a) - (374) - (61) - - (435) 28p (14) - - (14) 16p41 - (130) (130) 16p p96(b) IFRS7p23(c) p61, 81(a) - - (101) (101) IFRS7p23(d) - - (236) (236) 12p61, 81(a) IFRS7p23(e) - - (67) (67) 12p61, 81(a) p102(a) p96(b) 21p52(b) - (50) - - (171) - (221) 28p , ,368 3,801-7,005 Samil PricewaterhouseCoopers 59
68 16p39, IFRS7p20(a)(ii) (130) - (130) 12p61, 81(a) (198) - - (198) 28p (12) - - (12) 16p41 - (149) (149) 16p p96(b) IFRS7p23(c) p61, 81(a) - - (123) (123) IFRS7p23(d) - - (120) (120) 12p61, 81(a) IFRS7p23(e) - - (151) (151) 12p61, 81(a) p102(a) (45) - (45) 1p96(b), 21p52(b) ,051 2,066 28p (74) (74) 7, ,761 12p61, 81(a) (2,328) (2,328) IFRS3p ,433 1, ,718 5, ,549 1p74 10,983 9,495 24p17 2,202 1,195 2, , ,670 12, Samil PricewaterhouseCoopers
69 32,193 40,244 42,822-3,300 18,092 30,000 30,000 6,806 8, ,121 96,346 2,650 6,464 1,014-3,368 4,598 2,492 4,608 2,192 2,588 11,716 18, , ,604 IFRS7p31 IFRS7p14 IFRS7p31 10,496 16,748 36,713 29,100 47,722 38,555 31,906 30, , ,604 IFRS7p25 32,193 40,244 32,590 39,960 30,000 30,000 28,450 28,850 3,300 18,092 3,240 17,730 42,822-42,752-6,806 8,010 6,205 7, ,121 96, ,032 86,540 Samil PricewaterhouseCoopers 61
70 IFRS7p29(a) IFRS7p25 IFRS7p31, 34(c) 80,100 80,200 28,353 16,142 17,998 17, , ,604 DV7p50(a) 6,150 4,100 14,000 8,400 18,750 12,500 38,900 25,000 IFRS7p17, 1p76(b) 32p28, 32p31, 1p76(b) 62 Samil PricewaterhouseCoopers
71 50,000-12AppxB-Ex4 (7,761) - 42,239-3,083 - (2,500) - 42,822 - IFRS7p27(a) 32p15, 32p18(a) 10p21 17p31(b) 2,749 3,203 6,292 7,160 2,063 2,891 11,104 13,254 (2,106) (2,656) 8,998 10,598 17p31(b) 2,192 2,588 4,900 5,287 1,906 2,723 8,998 10,598 Samil PricewaterhouseCoopers 63
72 12p74 1p52 (2,873) (3,257) (647) (64) (3,530) (3,321) 10,743 8,016 1,627 1,037 12,370 9,053 8,850 5,732 5,732 3,047 (1,030) (154) (1,230) ,635 2, ,850 5,732 12p81(g)(i) 12p81(g)(ii) 6, ,614 12p81(g)(ii) 1, ,585 12p81(a) p81(g)(i) 8, ,083 9,975 12p81(g)(ii) (193) p81(a) ,328-2, , ,203 (571) (263) - (123) (957) 12p81(g)(i) 8,492 2,150 2,135 1,373 14, Samil PricewaterhouseCoopers
73 (428) (962) (732) (1,072) (373) (3,567) 12p81(g)(ii) (131) 50 12p81(a) (211) (20) (231) - (35) - (460) - (495) 12p81(g)(i) (639) (816) (732) (1,532) (524) (4,243) - (538) (322) 1,000 (131) 9 12p81(a) (30) (20) (250) (250) - (125) (85) (350) (236) (796) 12p81(g)(i) (879) (1,479) (1,139) (882) (921) (5,300) 12p81(e) 12p81(f) 3,225 1,532 1, ,635 2, p120A(h) p120A(i) DV Samil PricewaterhouseCoopers 65
74 19p120A(d)(f) 6,155 2,943 (5,991) (2,797) ,206 1,549 (145) (163) 3,225 1,532 19p120A(c) 4,492 3, (15) 495 (43) (103) (66) (121) 3, ,361 4,492 19p120A(e) 2,797 2, (15) (5) 25 (22) (66) (121) 1,777-5,991 2,797 19p120A(g) (510) (240) Samil PricewaterhouseCoopers
75 19p120A(g) 19p120A(m) 19p120A(n) Euravia Euravia 6.0% 6.1% 5.5% 5.6% 3.6% 3.0% 3.3% 2.7% 8.5% 8.3% 8.7% 8.7% 5.0% 4.5% 4.5% 4.0% 3.6% 2.8% 3.1% 2.7% Euravia Euravia DV 19p122(b) 19p120A(n) Samil PricewaterhouseCoopers 67
76 19p120A(d)(f) (620) (302) , , p120A(c) 1, (2) (41) ,030 1,003 19p120A(e) (2) (1) 5 (2) p120A(g) (53) (25) Samil PricewaterhouseCoopers
77 19p120A(g) 19p120A(m) 19p120A(o) 24 (20) 366 (313) 19p120A(j) 3,256 49% 1,224 40% 1,524 23% % 1,047 16% % % % 6, % 3, % DV 19p120A(k) 19p120A(l) 19p120(q) DV Samil PricewaterhouseCoopers 69
78 DV 19p120A(p) ,391 5,495 4,187 3,937 6,611 3,099 2,471 2,222 4,780 2,396 1,716 1,715 (326) (17) (6) (197) - 1p75(d) 37p84(a) ,000 1,000 2,670 37p84(b) 316 1,986 2, ,000 6,207 37p84(d) (12) - (15) (10) - (37) 37p84(e) p84(c) (233) (886) (3,059) (990) - (5,168) (7) - (68) - - (75) IFRS5p38 (96) (96) 37p84(a) 847 1, ,004 3,542 1p p60 2,222 2,396 2,542 2,670 37p85(a)-(c) 70 Samil PricewaterhouseCoopers
79 DV 37p85(a)-(c) 36p130 37p85(a)-(c) 19p8(c),10 DV, 37p859(a) Samil PricewaterhouseCoopers 71
80 IFRS7p20(a)(i) (508) ( 238) IFRS7p20(a)(i) p52(a) (277) 200 IFRS7p24(a) (1) (1) IFRS7p24(b) (90) 63 18p35(b)(v) 1, p35(b)(v) ,900 1, ,900 1,259 1p93 6,950 (2,300) 1p93 53,302 31,845 1p93 40,082 15,492 1p93 23,204 10,227 1p93 8,584 6,236 1p93 12,759 6,662 1p93 10,604 8,500 1p93 2,799 1, ,284 78, Samil PricewaterhouseCoopers
81 19p142 28,363 10,041 9,369 3,802 IFRS2p51 (a) p p120(f) p DV 40,082 15, IFRS7p20(b) (5,242) (10,646) (1,950) (1,950) (3,083) - (550) (648) 37p84(e) (44) (37) 21p52(a) 2, IFRS7p23(d) IFRS7p24(a)(i) IFRS7p24(a)(ii) (16) (31) ( 8,173) ( 12,197) 21p52(a) IFRS7p20(b) IFRS7p20(b) ,730 1,609 ( 6,443) ( 10,588) Samil PricewaterhouseCoopers 73
82 12p80(a) 14,082 6,035 12p80(b) ,232 6,035 12p80(c) 476 2,635 12p80(d) (97) ,635 14,611 8,670 12p81(c) 46,826 24,918 15,453 7, (44) (1,072) (212) 1,540 1,104 (1,450) (97) ,611 8,670 12p81(d) 12p81(d) 74 Samil PricewaterhouseCoopers
83 12p81(a) (30) (20) 2, (211) 12p80(d) 10-2, p52(a) (277) 200 2, ,317 1,196 33p70(a) 29,767 15, ,867 15,632 33p70(b) 23,454 20,500 Samil PricewaterhouseCoopers 75
84 29,767 15,512 2,158-33p70(a) 31,925 15, ,025 15,632 23,454 20,500 3,030-1,213 1,329 33p70(b) 27,697 21,829 1p95 1p125(a) 10p12 76 Samil PricewaterhouseCoopers
85 7p18(b), 20 47,066 25,118 17,754 9, ,650 - (17) ,470 (86) (88) (85) 238 (1,100) (883) (800) (310) 6,443 10, (145) (277) (200) (6,077) (966) (1,339) (2,966) (3,747) (858) (7,634) ,234 41,776 6,337 2, (8) 6,354 2,979 7p43 37p86 Samil PricewaterhouseCoopers 77
86 37p89 16p74(c) 3,593 3,667 38p122(e) ,053 4,141 17p35(d) 17p35(d) 17p35(a) 11,664 10,604 45,651 45,651 15,710 27,374 73,025 83,629 IFRS3p66(a) IFRS3p67 (a-c) IFRS3p70(a) IFRS3p67(i) IFRS3p70(b) 78 Samil PricewaterhouseCoopers
87 IFRS3p67(d) 7p40(b) 4, IFRS3p67 (d)(i) 10,000 7p40(a) 14,250 (10,599) 3,651 IFRS3p67(h) IFRS3p67 (d)(ii) IFRS3p67(f) ,784 63,562 2,000-1,000-1, , ( 12,461) ( 12,461) (1,914) (1,901) (725) (725) (41,459) (41,459) (1,000) - (1,953) (410) 15,141 8,965 (4,542) (850) 4,501 14,250 4,250 7p40(c) (300) 3,950 Samil PricewaterhouseCoopers 79
88 1p126(c) 24p12 24p17, 18, 22 24p17(a) 1, , p17(a) 3,054 3, ,432 3,396 24p21 24p16 80 Samil PricewaterhouseCoopers
89 24p16(a) 2,200 1,890 24p16(d) 1,600-24p16(b) p16(c) p16(e) ,099 2,104 24p17(b), 1p ,902 1, p17, 1p (49) (34) (30) (16) ,192 1,206 1, (14) (64) (187) (120) 2,178 1,192 1,388 1,374 1, (63) (98) (217) (136) 2,668 1,388 Samil PricewaterhouseCoopers 81
90 24p17(b)(i) 2008 Mr Brown C % Mr White C % 2007 Mr Black C20 6.5% Mr White C42 6.5% IFRS7p15 24p17(c) 10p21, IFRS3p66(b), IFRS3p67 (a-c) IFRS3p67(d) 5, p40(a) 6,100 (5,145) 955 IFRS3p67(h) IFRS3p67(f) 82 Samil PricewaterhouseCoopers
91 ,056 28,234 1, , (9,646) (9,646) (1,425) (1,300) (19,259) (19,259) , p21 2, ,120 (2,000) 120 DV DV 380-3,200 2, (420) (350) (1,880) (1,420) 2,000 1,350 Samil PricewaterhouseCoopers 83
92 10p21, 33p71(c) 10p21, 22(f) 10p21 84 Samil PricewaterhouseCoopers
93 Samil PricewaterhouseCoopers 85
94 86 Samil PricewaterhouseCoopers
95 Samil PricewaterhouseCoopers 87
96 88 Samil PricewaterhouseCoopers
97 Samil PricewaterhouseCoopers 89
98 90 Samil PricewaterhouseCoopers
99 1p91 211, ,360 1p ,900 1, (6,950) 2, (53,302) (31,845) 29 (40,082) (15,492) 7 (4,650) - 6, 7 (18,554) (10,227) (8,584) (6,236) (12,759) (6,662) (10,604) (8,500) 1p83 25 (90) 63 1p83 27 (1,117) - 1p83 (2,799) (1,659) 53,443 35,361 1p81(b) 30 1,730 1,609 1p83 30 (8,173) (12,197) 1p83 30 (6,433) (10,588) 1p81(c) 8 (174) 145 1p81(f) 46,826 24,918 1p81(e), 12p77 (14,611) (8,670) 1p81(f), IFRS5p34 32,215 16,248 12p81(b) p81(f) 32,315 16,368 1p82 1p82(b) 29,767 15,512 1p82(a) 2, ,315 16,368 33p66 33p p p p Samil PricewaterhouseCoopers 91
100 1,96, 1p97, 1p36 1p104 1p97(c) 20,000 10,424 6,364 47,976 84,764 1,500 86,264 1p96(b) 16p77(f) IFRS7p20(a)(ii) p96(b), 16p41 18, (87) p96(b) (3) - (3) - (3) 1p96(b), 39p102(a) p96(b), (116) - (116) (40) (156) 1p96(b) (40) 688 1p96(a) ,512 15, ,368 1p96(c) ,599 16, ,056 1p97(a) IFRS2p IFRS2p , ,070-1, (b) p97(a) (15,736) (15,736) (550)(16,286) 1, (14,894) (13,824) (550)(14,374) 1p97(c) 21,000 10,494 7,005 48,681 87,180 1,766 88, Samil PricewaterhouseCoopers
101 1p97(c) 21,000 10,494 7,005 48,681 87,180 1,766 88,946 1p96(b) IFRS7p20(a)(ii) p96(b), 16p41 18, (100) p96(b) p96(b), 39p102(a) (45) - (45) - (45 1p96(b),21p52(b) ,992-1, ,244 IFRS3p p80(d) (10) - - (10) 1p96(b) , , ,453 1p96(a) ,767 29,767 2,548 32,315 1p96(c) - - 3,111 29,857 32,128 2,800 35,768 1p97(a) IFRS2p IFRS2p (b) p97(a) 17 3,550 6, ,000-10,000 1p97(a) (2,564) (2,564) - (2,564) 1p97(a), 32p ,433-5,433-5,433 1p97(a) (10,102) (10,102) (1,920) (12,022) 1p97(a) ,542 4,542 4,300 6,650 5,433 (11,946) 4,437 2,622 7,059 1p97(c) 25,300 17,144 15,549 66, ,735 7, ,773 Samil PricewaterhouseCoopers 93
102 1p110 19p27, 19p25 19p7, 19p120A(b) 19p79 19p80, 19p64 19p92, 19p93 19p120A(a) 19p96 19p44 94 Samil PricewaterhouseCoopers
103 1p110 19p120A(a) 19p120A(b) 1p110 IFRS2p15(b) IFRS2p19 1p110 19p133 19p134 19p139 1p110 19p17 Samil PricewaterhouseCoopers 95
104 3,138 1,438 1, ,540 2, p120A(d) (f) 6,155 2,943 (5,991) (2,797) ,206 1,549 (87) (94) (145) (163) 3,138 1,438 19p120A(c) 4,492 3, (15) 495 (43) (103) (66) (121) 3, ,361 4, Samil PricewaterhouseCoopers
105 19p120A(e) 2,797 2, (15) (5) 25 (22) (66) (121) 1,777-5,991 2,797 19p120A(g) (510) (240) p120A(g) 19p120A(m) 19p120A(n) 19p120A(n) Euravia Euravia 6.0% 6.1% 5.5% 5.6% 3.6% 3.0% 3.3% 2.7% 8.5% 8.3% 8.7% 8.7% 5.0% 4.5% 4.5% 4.0% 3.6% 2.8% 3.1% 2.7% 19p120A(n)(vi) Samil PricewaterhouseCoopers 97
106 19p120A(n) Euravia Euravia DV 19p122(b) 19p120A(n) 19p120A(d) 19p120A(f) (620) (302) , (8) (9) 1, Samil PricewaterhouseCoopers
107 19p120A(c) 1, (2) (41) ,030 1,003 19p120A(e) (2) (1) 5 (2) p120A(g) (53) (25) p120A(o) 19p120A(g) Samil PricewaterhouseCoopers 99
108 19p120A(m) 19p120A(j) 3,256 49% 1,224 40% 1,524 23% % 1,047 16% % % % 6, % 3, % DV 19p120A(k) 19p120A(l) 19p120(q) DV DV 100 Samil PricewaterhouseCoopers
109 19p120A(p) ,391 5,495 4,187 3,937 6,611 3,099 2,471 2,222 4,780 2,396 1,716 1,715 (326) (17) (6) (197) - Samil PricewaterhouseCoopers 101
110 1p104, 7p10 212, ,451 (156,613) (72,675) 56,234 41,776 (7,835) (14,773) (14,317) (10,526) 34,082 16, (3,950) - 6 (9,755) (6,042) 35 6,354 2,979 7 (3,050) (700) 10 (2,781) (1,126) 39 (1,000) (50) ,254 1,193 1,180 1,120 (11,734) (2,562) , (2,564) , ,000 8,500 18,000 (78,117) (34,674) (10,102) (15,736) (1,950) (1,950) (1,920) (550) (35,203) (3,840) (12,855) 10,075 27,598 17, (64) 15 15,278 27, Samil PricewaterhouseCoopers
111 Samil PricewaterhouseCoopers 103
112 1(R)p81-83, 1(R)p103,1(R)p38 1p104 1(R)p82(a) 5 211, ,360 1(R)p103 (77,366) (46,682) 1(R)p ,668 65,678 1(R)p103 (52,140) (21,213) 1(R)p103 (28,778) (10,426) 1(R)p ,900 1,259 1(R)p85 25 (90) 63 1(R)p85 27 (1,117) - 1(R)p85 53,443 35,361 1(R)p ,730 1,609 1(R)p82(b) 30 (8,173) (12,197) 1(R)p85 30 (6,443) (10,588) 1(R)p82(c) 8 (174) 145 1(R)p103 46,826 24,918 1(R)p82(d), 12p77 31 (14,611) (8,670) 1(R)p82(f) 32,215 16,248 IFRS5p34 12p81(b) (R)p82(f) 32,315 16,368 1(R)p82(g), 91(a) 1(R)p82(g), 16p77(f) 19-1,133 1(R)p82(g), 91(a) IFRS7p20(a)(ii) IAS28p39, 1(R)p82(h) 19 (12) (14) 1(R)p82(g), 19p93A - (705) 12p80(d) 22 (10) 1(R)p82(g), (3) IFRS7p23(c) 1(R)p82(g) 19 (45) 40 1(R)p82(g) 19 2,244 (156) IFRS3p (231) (224) 3, (R)p82(i) 35,768 16, Samil PricewaterhouseCoopers
113 1(R)p83(a) 1(R)p83(a)(ii) 29,767 15,512 1(R)p83(a)(i) 2, ,315 16,368 1(R)p83(b) 1(R)p83(b)(i) 32,968 15,746 1(R)p83(b)(i) 2, ,768 16,562 33p p p p Samil PricewaterhouseCoopers 105
114 1(R)p90 1(R)p90 1(R)p ,133 (374) 759 1(R)p (198) (61) 62 1(R)p90 (12) - (12) (14) - (14) 1(R)p (705) 211 (494) 1(R)p90 1(R)p90 - (10) (10) (R)p90 97 (33) 64 (3) - (3) 1(R)p90 (45) - (45) (R)p90 2,244-2,244 (156) (156) IFRS3p ,694 (241) 3, (224) Samil PricewaterhouseCoopers
115 1(R)p90 1(R)p90-1,133 1(R)p (130) (152) (R)p90 - (705) 1(R)p (151) (67) (120) (236) 97 (3) 1(R)p90 (45) 40 1(R)p90 2,244 (156) IFRS3p (241) (224) 3, Samil PricewaterhouseCoopers 107
116 40p5 1p110 40p75(a)(d) 40p6, Samil PricewaterhouseCoopers
117 1p51 1p68(a) 155,341 98,670 1p68(b) 18,108 15,690 40p76 15,690 16,043 40p76(e) 748 (1,396) 40p76(d) 1,670 1,043 40p76 18,108 15,690 40p75(d)(e) 40p75(f)(i) p75(f)(ii) (640) (550) 40p75(f)(ii) (40) (20) 16p74(c) 3,593 40p75(h) p75(h) p3 11p39(b)(c) Samil PricewaterhouseCoopers 109
118 11p31 1p51 1p68(h) 12 23,303 20, ,885 18,481 1p51 1p68(j) 19 18,667 13,629 1p p39(a) 58,115 39,212 11p16 (54,729) (37,084) 1p92 3,386 2,128 1p92 (386) (128) 1p92 (500) (400) IFRS7p36, 1p75(b) 18,174 16,944 (109) (70) 18,065 16,874 11p42(a) p40(c) ,300 1,146 1p74, 24p p74, 24p17 2,668 1,388 23,303 20, Samil PricewaterhouseCoopers
119 11,983 9,391 24p17 2,202 1,195 11p42(b) p40(b) , , ,667 13,629 7,622 7,612 1,810 1,796 15,268 8, ,885 18,481 11p40(a) 69,804 56,028 (69,585) (56,383) 219 (355) 17p4 1p110 17p20 17p27 1p110 Samil PricewaterhouseCoopers 111
120 17p49 17p50 17p57 70,234 - (14,818) - (5,058) - 50,358-1p75(b) 17p47(a) 1, p47(b) (222) (98) 1, p75(b) 17p47(a) 1, p47(b) (300) (98) 1, p75(a) 17p47(a) 1, , , p75(b), 17p47(b) (522) (196) 2, p75(a) 17p47(a) 1, , , Samil PricewaterhouseCoopers
121 17p56(a) 12,920-41, ,560-17p56(b) 17p56(c) 1p110, 39p9 1p51 1p68(d) 3,999 1,099 IFRS7p27(b) 39AG , (19) (45) 3,999 1,099 Samil PricewaterhouseCoopers 113
122 1, , (210) (312) 26 (13) 3,999 1,009 1p57 (3,999) (1,009) 1p IFRS7p IFRS7p20(e) - 16 (26) (3) IFRS7p12(b) IFRS7p20(a)(iii) IFRS7p25 IFRS7p34(c) 2, , ,999 1,099 IFRS7p36(a) 114 Samil PricewaterhouseCoopers
123 20p39(a) 20p12 20p39(b) 20p39(c) 31p57 Samil PricewaterhouseCoopers 115
124 31p56 2,730 2, ,533 2,841 1,114 1, ,469 1,479 2,064 1,362 5,276 5,618 (3,754) (4,009) 1,522 1,609 31p55(b) p54 IFRS3 IFRS6p Samil PricewaterhouseCoopers
125 Samil PricewaterhouseCoopers 117
126 218 12,450 12,668 58,720 3,951 75,339 (33) - (33) (5,100) (77) (5,210) ,450 12,635 53,620 3,874 70, ,450 12,635 53,620 3,874 70, , , ,526 1,571 5, ,196 (9) (958) (967) 1, (12) (1,687) (1,699) - - (1,699) (725) (42) (767) (7) (36) (43) (250) (3) (296) ,027 12,246 61,194 4,253 77, ,027 12,291 67,019 4,330 83,640 (45) - (45) (5,825) (77) (5,947) ,027 12,246 61,194 4,253 77, Samil PricewaterhouseCoopers
127 5, ,942 3,412 9, ,374 (924) - (924) (852) (75) (19) (1,870) 4, ,018 2,560 9, ,504 4, ,018 2,560 9, , (548) (850) (850) (745) - (28) (28) (15) - - (43) (98) - (42) (140) (45) - (45) - (175) (5) (225) 4, ,702 2,767 9, ,715 5, ,671 3,717 9, ,945 (969) - (969) (950) (250) (61) (2,230) 4, ,702 2,767 9, , Samil PricewaterhouseCoopers 119
128 IFRS7p Samil PricewaterhouseCoopers
129 IFRS7p19 Samil PricewaterhouseCoopers 121
130 1p116 1p Samil PricewaterhouseCoopers
131 IAS8p28 Samil PricewaterhouseCoopers 123
132 1p110 27p12 27p14 27p30 IFRS3p5 IFRS3p37 IFRS3p39 IFRS3p53 IFRS3p18 IFRS3p19 IFRS3p32 IFRS3p34 27p20,21 27p30,31 IFRS3pB64(a-d) 124 Samil PricewaterhouseCoopers
133 IFRS3pB64(e) IFRS3pB64(k) IFRS3pB64(f)(i) 4,050 IFRS3pB64(f)(iv) 10,000 IFRS3pB64(f)(iii); 1,000 IFRS3pB64(g)(i) IFRS3pB64(f) 15,050 (1,000) IFRS3pB64(p)(i) 2,000 16,050 IFRS3pB64(m) 200 IFRS3pB64(i) ,784 2,000 1,000 1, , (12,461) (1,914) (725) (41,459) (1,000) (1,953) 15,141 IFRS3pB64(o)(i) (4,542) 5,451 16,050 Samil PricewaterhouseCoopers 125
134 IFRS3pB64(f)(iv) IFRS3pB64(f)(iii) IFRS3pB64(g) IFRS3B67(b) IFRS3pB64(h) IFRS3pB67(a) IFRS3pB64(j), B67(c) IAS37p84, 85 IFRS3pB64(g),p Samil PricewaterhouseCoopers
135 IFRS3pB64(o) IFRS3pB64(p)(ii) IFRS3pB64(q)(i) IFRS3pB64(q)(ii) International Financial Reporting Standards - Illustrative Consolidated Corporate Financial Statements 2007 is designed for the information of readers. While every effort has been made to ensure accuracy, information contained in this publication may not be comprehensive, or some information may have been omitted that may be relevant to a particular reader. This publication is not intended to cover all aspects of IFRS, or as a substitute for reading the actual Standards and Interpretations when dealing with specific issues. No responsibility for loss to any person acting or refraining from acting as a result of any material in this publication can be accepted by PricewaterhouseCoopers. Recipients should not act on the basis of this publication without seeking professional advice. Samil PricewaterhouseCoopers 127
136 IFRS Group Bank ) ) ) ) Insurance ) ) ) ) Investment Management ) ) ) Retail ) ) Automotives ) ) Construction, Engineering ) ) Shipbuilding ) ) Transportation ) ) Chemical ) ) Energy ) ) ) Pharmaceutical ) ) Telecom ) Technology ) ) Capital Market Group ) Steven Kang ) ) ) ) Accounting Consulting Services Chief Accountant ) ) ) ) ) ) ) ) ) ) ) IFRS Publications ) IFRS News ) Group Governance ) Consolidation system ) ) ) Accounting Manual ) Internal Control ) Valuation ) Tax Alex Joong-hyun Lee ) ) Training ) 128 Samil PricewaterhouseCoopers
137 PricewaterhouseCoopers IFRS and corporate governance publications and tools 2008 IFRS surveys Presentation of income measures IFRS 재무제표에서일반적인회계기준이아닌수익측정의사용과공시의추세 IFRS: The European investor s view IFRS 에따른보고가펀드매니저관점에서의투자대상회사의가치및투자의사결정에미치는영향 Business review has it made a difference? FTSE 350 개회사를대상으로한 IFRS 보고실무에대한조사 (survey) IFRS market issues IFRS 7: Ready or not 금융상품관련공시요구사항및핵심이슈 IFRS7: Potential impact of market risks IFRS 7 의공시요구사항중하나인시장위험의계산에대한사례 IFRS transition case studies 여러다른산업에속한회사들이 IFRS 로전환하는과정에서의경험을공유한사례연구 IFRS for SMEs Is it relevant for your business? 유럽에서적지않은비상장중소기업들이 IFRS 로전환하는이유및전환과관련하여적용되는절차등에대한지침 Making the change to IFRS 회사들이 IFRS 로의전환시필요한주요이슈들을담고있는 12 페이지책자 각각의산업분야에따른실제기업의 IFRS 변화관련예시포함 Korea publications Similarities and Differences 2008 한국 GAAP 에익숙한실무자및회계전문가의 IFRS 에대한이해를돕기위한 IFRS 와한국 GAAP 의유사점및차이점설명 IFRS 핵심해설 2008 증보판 IFRS 전반에대한개괄적인이해를돕기위해 IFRS 의핵심내용을주요주제별로관련기준을총괄하여설명한국내최초의 IFRS 한국어해설서 위험회피회계실무적용해설위험회피회계의이론적정리, 실무적용에서자주제기되는질문에대한 Q&A 및대표적인사례를통한실제문서화, 회계처리등에대한내용을설명 IFRS 기준서별해설 IFRS 기준서별원칙과적용예를포함삼일의 IFRS 온라인교육과정의교재로사용 IFRS training tools COMPERIO Your Path to Knowledge Comperio IFRS 전문적인재무보고와감사관련규정을종합적으로정리한 Website IFRS 관련질의에대한빠르고효율적인해답제시 Visit P2P IFRS from principle to practice 실제업무와관련된모든 IFRS 주요부분을 37 개모듈을통해 20 시간의학습을할수있는 IFRS 의빠른적응을위한 PwC 의 electronic learning Tool 삼일의 IFRS 온라인교육과정 IFRS I( 중급과정으로다소범용적인부분 ), IFRS II( 심화과정으로보다회사별또는 case 별로특수한부분 ) 로각각 2 개월과정으로구성 삼일회계법인의 IFRS 전담팀과관련업무에참여하는회계사들이직접강의를맡아 IFRS 기준서및해석의내용을심도있게다루고, 현행한국기업회계기준과의차이를분석하여실무적용시유용한정보제공
138 Samil PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to Samil PricewaterhouseCoopers or, as the context requires, the PricewaterhouseCoopers global network or other member firms of the network, each of which is a separate and independent legal entity.
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