ey good_petroleum_2010 financial statement ifrs

8/6/2019 EY Good_Petroleum_2010 Financial Statement IFRS

1/92

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2/92


3/92

1 Ptru (Itrt Lt

Ctts

rvts y 2

Itruct 3

r rt 2

It utrs rrt t t srrs

Ptru (Itrt Lt 3

Cst sttt crsv c 4

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4/92

2 Ptru (Itrt Lt

rvts y

L`]^gddgoaf_klqd]kg^YZZj]naYlagfYj]mk]\afl`akk]lg^Afl]jfYlagfYd?99HAddmkljYlan]>afYf[aYdKlYl]e]flk2

IS 334 Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\Fg&++$hYjY_jYh`,)

IS BC3 Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\Fg&)$:Ykak gj;gf[dmkagfk$hYjY_jYh )+

IRS 244 Afl]jfYlagfYd>afYf[aYdJ]hgjlaf_KlYf\Yj\Fg&*$hYjY_jYh`,,

KA;*1&. KlYf\af_Afl]jhj]lYlagfk;geeall]]Afl]jhj]lYlagfFg&*1$hYjY_jYh`.

A>JA;,&. A>JKAfl]jhj]lYlagfk;geeall]] gje]jdqA>JA;!Afl]jhj]lYlagfFg&,$hYjY_jYh`.

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A9K+1&9?/) A9K+1>afYf[aYdAfkljme]flk2J][g_falagfYf\E]Ykmj]e]fl9hh]f\ap99hhda[Ylagf?ma\Yf[]$hYjY_jYh`9?/)

AK9/&*- Afl]jfYlagfYdKlYf\Yj\gf9m\alaf_Fg&/(($hYjY_jYh`*-

Ctry L ][gee]flYjq]phdYafk gol`]j]imaj]e]flkg A>JK`Yn]Z]]faehd]e]fl]\afYjjanaf_Yll ]addmkljYlan]\ak[dgkmj]

P ?]f]jYddq9[[]hl]\9[[gmflaf_Hjaf[ahd]k'HjY[la[]

ISB Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\k:gYj\

Itrrtts Ctt A>JKAfl]jhj]lYlagfk;geeall]]^gje]jdqAfl]jfYlagfYd>afYf[aYdJ]hgjlaf_Afl]jhj]lYlagfk;geeall]]$A>JA;!

SIC KlYf\af_Afl]jhj]lYlagfk;geeall]]


5/92

3 Ptru (Itrt Lt

Itruct

LàkhmZda[Ylagf[gflYafkYfaddmkljYlan]k]lg^[gfkgda\Yl]\fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\$Y

[lalagmk_jgmhg^gadYf\_Yk[gehYfa]k^gjl`]q]Yj]f\]\+)afYf[aYdJ]hgjlaf_KlYf\Yj\kA>JK!&

Làkk]lgâddmkljYlan]klYl]e]flkakgf]gêYfqhj]hYj]\Zq=jfklQgmf_lgYkkaklqgmafhj]hYjaf_qgmjgoffYf[aYd

klYl]e]flk&L`]k]ja]kgêg\]dY[[gmflk[mjj]fldqYnYadYZd][gehjak]k2

?gg\?jgmhAfl]jfYlagfYd!Daeal]\

?gg\?jgmhAfl]jfYlagfYd!Daeal]\ AddmkljYlan]afl]jae[gf\]fk]\[gfkgda\Yl]\fYf[aYdklYl]e]flk

?gg\:YfcAfl]jfYlagfYd!Daeal]\

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h]ljgd]mehjg\m[lk&LàkhmZda[Ylagf^g[mk]kgfA>JK\ak[dgkmj]kkh][a[lgl`]gadYf\_Ykaf\mkljq&L`]j]^gj]$kge][geegfdq

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=jfklQgmf_addmkljYlan]fYf[aYdklYl]e]flhmZda[Ylagfk$km[`Yk?gg\?jgmhAfl]jfYlagfYd!Daeal]\*()(&O]j]^]jj]Y\]jk

lgl`]k]gl`]jhmZda[Ylagfk^gjY_j]Yl]jmf\]jklYf\af_g^gl`]jhj]k]flYlagfYf\\ak[dgkmj]j]imaj]e]flkl`YlYj]fglkh][a[

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l`jgm_`]^^][lan]hj]k]flYlagfYf\\ak[dgkmj]&Mf^gjlmfYl]dq\a^^]j]f[]kafY[[gmflaf_hgda[a]kYf\l`]ajYhhda[Ylagf[j]Yl]k

af[gfkakl]f[qYf\[gehd]palqoalàfgadYf\_Ykk][lgj&

A>JKhj]k[jaZ]keafaemeklYf\Yj\kg^\ak[dgkmj]$oà[è]Yfkl`YlalakaehgjlYfllghjgna\]Y\\alagfYd\ak[dgkmj]lg]phdYafYfqmfmkmYd[aj[meklYf[]k^Y[]\ZqYfgadYf\_Ykaf\mkljq[gehYfq&AfY\\alagf$Y[[gmflaf_hgda[q[`ga[]keY\]Zq[gehYfa]k

f]]\lgZ]\ak[dgk]\af\]lYadlgYa\l`]j]Y\]jaf[gehYjaf_[gehYfa]kafl`]gadYf\_Ykaf\mkljq&LàkhmZda[YlagfaddmkljYl]k

o`Ylo][gfka\]jlgZ]j]d]nYflk][lgj\ak[dgkmj]kYf\^g[mk]kgfl`gk]Yj]YkgÂ>JKj]hgjlaf_l`Ylj]dq`]Ynadqgfl`]

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bmjak\a[lagf&Alak]kk]flaYdlgj]^]jlgl`]j]d]nYflY[[gmflaf_klYf\Yj\kYf\o`]ff][]kkYjq$lgk]]cYhhjghjaYl]hjg^]kkagfYd

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6/92

4 Ptru (Itrt Lt

Bss rrt rstt

LàkhmZda[YlagfakZYk]\gfl`]j]imaj]e]flkgÂ>JKklYf\Yj\kYf\afl]jhj]lYlagfkafakkm]Yl+)EYq*()(l`YlYj]]^^][lan]

^gjq]Yjk[gee]f[af_)BYfmYjq*()(&JKh]jealkYdl]jfYlan]Y[[gmflaf_lj]Yle]flk^gjkaeadYjljYfkY[lagfk$]n]flkYf\'gj[gf\alagfk&

L`]k]Ydl]jfYlan]lj]Yle]flk`Yn]Z]]fà_`da_`l]\oalàfl`]addmkljYlan]fYf[aYdklYl]e]flk^gj?gg\H]ljgd]me

Afl]jfYlagfYd!Daeal]\YkhYjlg^l`]Y[[gmflaf_hgda[a]kfgl][gee]flYjq&


7/92

5 Ptru (Itrt Lt

GoodPetroleum

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addmkljYl]\Y[jgkkgmjnYjagmkaddmkljYlan]fYf[aYdklYl]e]flkYk^gddgok2

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A9K*0 Afn]kle]flkaf9kkg[aYl]k


8/92

6 Ptru (Itrt Lt

A9K*1 >afYf[aYdJ]hgjlaf_af@qh]jafYlagfYjq=[gfgea]k

IS 3 Afl]j]klkafBgaflN]flmj]k

IS 32 >afYf[aYdAfkljme]flk2Hj]k]flYlagf

IS 33 =Yjfaf_kh]jK`Yj]

IS 34 Afl]jae>afYf[aYdJ]hgjlaf_

A9K+. AehYaje]flg^9kk]lk

IS 37 Hjgnakagfk$;gflaf_]flDaYZadala]kYf\;gflaf_]fl9kk]lk

A9K+0 AflYf_aZd]9kk]lk

A9K+1 >afYf[aYdAfkljme]flk2J][g_falagfYf\E]Ykmj]e]fl

IS 4 Afn]kle]flHjgh]jlq

IS 4 9_ja[mdlmj]

Itrrtts

IRIC ;`Yf_]kaf=paklaf_JA;. DaYZadala]kYjakaf_ jgeHYjla[ahYlaf_afYKh][a[EYjc]lOYkl]=d][lja[Yd

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IRIC 7 9hhdqafl`]J]klYl]e]fl9hhjgY[`mf\]jA9K*1>afYf[aYdJ]hgjlaf_af@qh]jafYlagfYjq=[gfgea]k

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IRIC 2 K]jna[];gf[]kkagf9jjYf_]e]flk

IRIC 3 ;mklge]jDgqYdlqHjg_jYee]k

IRIC 4 A9K)1L ]DaealgfYmf\af_J]imaj]e]flkYf\l`]ajAfl]jY[lagf

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IRIC 7 JA;)0 LjYfk^]jkg^9kk]lk jge;mklge]jk

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SIC 7 Afljg\m[lagfg^l`]=mjg

SIC ?gn]jfe]fl9kkaklYf[]FgKh][a[J]dYlagflgGh]jYlaf_9[lanala]k

SIC 2 ;gfkgda\YlagfKh][aYdHmjhgk]=flala]k

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9/92

7 Ptru (Itrt Lt

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]f\af_+)


10/92

8 Ptru (Itrt Lt

;`Yf_]kafl ]*)]\alagfg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\fYf[aYd

sttts

L`]k]addmkljYlan]fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\`Yn][`Yf_]\kaf[]l`]*((0]\alagf\m]lg

klYf\Yj\kYf\afl]jhj]lYlagfkakkm]\gjYe]f\]\kaf[]+)EYj[`*((0&

IRS 3 Businss CmbintinsL`]A9K:akkm]\l`]j]nak]\:mkaf]kk;geZafYlagfkklYf\Yj\afBYfmYjq*((0oà[àk]^^][lan]^gjfYf[aYdq]YjkZ]_affaf_gf

gjY^l]j)Bmdq*((1&L`]klYf\Yj\afljg\m[]k[`Yf_]kafl`]Y[[gmflaf_^gjZmkaf]kk[geZafYlagfkl`YloaddaehY[ll`]Yegmfl

g^_gg\oaddj][g_fak]\$l`]j]hgjl]\j]kmdlkafl`]h]jag\l`YlYfY[imakalagfg[[mjkYf\^mlmj]j]hgjl]\j]kmdlk&L`]?jgmh`Yk

Y\ghl]\làkklYf\Yj\lg_]l`]joalÀ9K*/Ye]f\]\! Cosoit Sprt Fici StttsYkg^)BYfmYjq*()(&

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L`]Ye]f\e]flkgmldaf]Y\\alagfYd\ak[dgkmj]j]imaj]e]flk^gj^YajnYdm]e]Ykmj]e]flYf\daima\alqjakc&

A>JK0Oprtin SmntsA>JK0oYkakkm]\afFgn]eZ]j*((.$oà[`j]hdY[]\A9K), St Rporti$Yf\ak]^^][lan]^gjYffmYdh]jag\kZ]_affaf_

gfgjY^l]j)BYfmYjq*((1&L`]?jgmh`YkY\ghl]\làkklYf\Yj\Yf\l`]\ak[dgkmj]kYj]k`gofafFgl]-&

IS Prsnttin Finnci SttmntsL`]A9K:akkm]\j]nak]\A9K)Prsttio o Fici StttsafK]hl]eZ]j*((/oà[àk]^^][lan]^gjfYf[aYdq]Yjk

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hj]k]fl]\afYj][gf[adaYlagfg^]Y[`[gehgf]flg^]imalq&AfY\\alagf$l`]KlYf\Yj\afljg\m[]kYklYl]e]flg^[gehj]`]fkan]

af[ge]2hj]k]flaf_Yddal]ekgâf[ge]Yf\]ph]fk]j][g_fak]\afl`]af[ge]klYl]e]fl$lg_]l`]joal`Yddgl`]jal]ekg^

j][g_fak]\af[ge]Yf\]ph]fk]$]al`]jafgf]kaf_d]klYl]e]fl$gjaflogdafc]\klYl]e]flk&Làkj]nak]\klYf\Yj\`YkZ]]f

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IS 23 Brrwin CstsL`]j]nak]\A9K*+oYkakkm]\af9hjad*((/Yf\ak]^^][lan]^gjYffmYdh]jag\kZ]_affaf_gfgjY^l]j)BYfmYjq*((1&L`]

j]nak]\klYf\Yj\j]imaj]kl`YlYddZgjjgoaf_[gklk\aj][ldqYlljaZmlYZd]lgl`]Y[imakalagf$[gfkljm[lagfgjhjg\m[lagfg^Y

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IS 27 Cnsit n Sprt Finnci SttmntsAfBYfmYjq*((0$l`]A9K:akkm]\l`]Ye]f\]\A9K*/$Y^^][laf_[gfkgda\Yl]\Yf\k]hYjYl]fYf[aYdklYl]e]flk&A9K*/Yk

akkm]\af*((0!j]imaj]kl`YlY[`Yf_]afl`]gof]jkàhafl]j]klg^YkmZka\aYjqoal`gmldgkkg^[gfljgd!akY[[gmfl]\^gjYk

Yf]imalqljYfkY[lagf&L`]j]^gj]$km[`ljYfkY[lagfkoaddfgdgf_]j_an]jak]lg_gg\oadd$fgjoaddal_an]jak]lgY_Yafgjdgkk&

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IS 32 Finnci Instrumnts: Prsnttin IS 1 Prsnttin Finnci Sttmnts PuttbFinnci Instrumnts n Obitins risin n Liuitin

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a^l`]q^mdddYfmeZ]jg^kh][a]\^]Ylmj]k&L`]?jgmh`YkY\ghl]\làkYe]f\e]fl]^^][lan])BYfmYjq*((1&


11/92

Ptru (Itrt Lt

A9K+1Finnci Instrumnts: Rcnitin n Msurmnt Eiib ItmsLàkYe]f\e]floYkakkm]\afBmdq*((0Yf\ak]^^][lan]^gjfYf[aYdq]YjkZ]_affaf_gfgjY^l]j)Bmdq*((1&L`]Ye]f\e]fl

Y\\j]kk]kl`]\]ka_fYlagfg^Ygf]%ka\]\jakcafY`]\_]\al]e$Yf\l`]\]ka_fYlagfgâfYlagfYkY`]\_]\jakcgjhgjlagfaf

hYjla[mdYjkalmYlagfk&L`]?jgmh`YkY\ghl]\làkYe]f\e]fl]^^][lan])BYfmYjq*()(&

Irvts t IRSsAfEYq*((0Yf\9hjad*((1$l`]A9K:akkm]\gefaZmkYe]f\e]flklgalkklYf\Yj\k$hjaeYjadqoal`Yna]olgj]egn]

af[gfkakl]f[a]kYf\lg[dYja^qogj\af_&L`]j]Yj]k]hYjYl]ljYfkalagfYdhjgnakagfk^gj]Y[`klYf\Yj\&L`]?jgmhaddmkljYl]kl`]

Y\ghlagfg^l`]k]Ye]f\e]flk&

Irts 2 tAfl`][mjj]fl][gfgea[]fnajgfe]fl$\ak[dgkmj]kj]dYlaf_lgaehYaje]flYj]af[j]Ykaf_dqk]fkalan]&L`]j]^gj]l`]fgl]

\ak[dgkmj]k[gn]jaf_aehYaje]flkafl`]*()(]\alagfg^?gg\H]ljgd]meAfl]jfYlagfYdDaeal]\!Yj]kmeeYjak]\`]j]Y^l]j2


12/92

10 Ptru (Itrt Lt

Ptru

(Itrt LtCst c Sttts

+)


13/92

11 Ptru (Itrt Lt


14/92

12 Ptru (Itrt Lt

r rt

rctrsEGnYf\]f:]j_

S P

E=nYfk

K=Kahhg

C St

HJ?Yj[Y

Cy ScrtryB@Yjjak

J]_akl]j]\G^[]@ge]j]@gmk]

9k`\gofKimYj]

Ptv

SctrKgda[algjk;g&

/K[gllKlj]]l

Ptv

Brs:YfcH&D&;&

?]gj_]Klj]]l

Ptv

utr;`Yjl]j]\9[[gmflYflk;g&

)/H]ljgnadd]@a_`Klj]]l

Ptv


15/92


16/92

14 Ptru (Itrt Lt

Cst sttt crsv c

r t yr 3 cr 2

IS 1.10(b)

IS 1.51(b)(c)

r Nts3 cr

23 cr

*1

US$ US$ IS 1.51()()

J]n]fm] / +$0*0 *$1)/ IS 18.35(b)(i)

;gklg^kYd]k )$--.! )$*)1! IS 1.103

?jgkkhjgl 2272 ).10 IS 1.85IS 1.103

Gl`]jaf[ge] -* .- IS 1.103

?Yafgf\]janYlan]fYf[aYdafkljme]flk */ - 1

K`Yj]g^bgafln]flmj]kf]lhjgl /( *- IS 1.82 (c)Gl`]jgh]jYlaf_]ph]fk]k *(-! )*0! IS 1.103

?]f]jYdYf\Y\eafakljYlan][gklk *)(! *(-! IS 1.103

Gh]jYlaf_hjgl 6 )10, ),.,

>afYf[]af[ge] / *, *- IS 1.82()

>afYf[][gklk 1,! ,(! IS 1.82(b)

HjglZ]^gj]af[ge]lYp

)$1),

)$,,1

IFRS 7.20

IS 1.85

Af[ge]lYp]ph]fk] 0 /1/! -*1!IS 1.82()

IS 12.77

Hjgl^gjl`]q]Yj 7 1*

Otr crsv c

Tt crsv c 7 1*

Tt crsv c ttrut t:

=imalq`gd\]jkg^l`]hYj]fl )1- 1- IS 1.83

Fgf%[gfljgddaf_afl]j]klk 3 22 )- IS 1.83

7 1*

:Yka[]Yjfaf_kh]jgj\afYjqk`Yj]MK 1 (&/* (&1. IS 33.66

Ctry

L`]?jgmh`Yk]d][l]\lghj]k]flgf]klYl]e]flg^[gehj]`]fkan]af[ge]$jYl`]jl`YfYfaf[ge]klYl]e]flYf\YklYl]e]flg^[gehj]`]fkan]af[ge]&A^Ylog%klYl]e]flYhhjgY[òYkY\ghl]\$l`]af[ge]klYl]e]flk`gmd\`Yn]Z]]f

^gddgo]\\aj][ldqZql`]klYl]e]flg^[gehj]`]fkan]af[ge]&

L`]faddaf]al]e^gjgl`]j[gehj]`]fkan]af[ge]akaf[dm\]\^gjaddmkljYlan]hmjhgk]kgfdq&L`]?jgmheYq`Yn]geall]\

l`]daf]al]eYklàkakfad$`]f[]fgleYl]jaYd&

A^]flala]kYhhdql`]hgda[qafA9K)1&1+9lgj][g_fak]YddY[lmYjaYd_YafkYf\dgkk]kafl`]h]jag\afoà[`l`]qg[[mj

gmlka\]g^l`]af[ge]klYl]e]fl$l`]fA9K)1&1+:j]imaj]k]flala]klghj]k]fll`gk]_YafkYf\dgkk]kYkhYjlg^gl`]j

[gehj]`]fkan]af[ge]&@go]n]j$Y[lmYjaYd_YafkYf\dgkk]kj][g_fak]\afgl`]j[gehj]`]fkan]af[ge]k`YddZ]

j][g_fak]\aee]\aYl]dqafj]lYaf]\]Yjfaf_kYkl`gk]Yj]f]n]jj][dYkka]\lghjglgjdgkkk]]A9K)1&1+


17/92

15 Ptru (Itrt Lt

;gfkgda\Yl]\klYl]e]flg^fYf[aYdhgkalagf

s t 3 cr 2

r IS 1.10(), IS 1.51(b)(c)

Nts 2 *1 IS 1.51()()

US$ US$ IS 1.51()()

ssts

Ncurrt ssts IS 1.51

GadYf\_Ykhjgh]jla]k )* ,$1,+ +$/(. IS 1.54()

=phdgjYlagfYf\]nYdmYlagfYkk]lk /-1 -() IS 1.54(c)

Gl`]jhdYflYf\]imahe]fl 3 *+0 **/ IS 1.54()

?gg\oadd +$), ,* )/ IS 1.54(c)

Gl`]jaflYf_aZd]Ykk]lk ), / IS 1.54(c)

=imalq%Y[[gmfl]\afn]kle]flkafbgafln]flmj] )), 0) IS 1.54()


18/92

16 Ptru (Itrt Lt

Ctry

L`]A9K)j]imaj]kYf]flalqlghj]k]flYklYl]e]flg^fYf[aYdhgkalagfYll`]Z]_affaf_g^l`]]Yjda]kl[gehYjYlan]

h]jag\o`]falYhhda]kYfY[[gmflaf_hgda[qj]ljgkh][lan]dq$eYc]kYj]ljgkh][lan]j]klYl]e]flgâl]ekafalkfYf[aYd

klYl]e]flk$gjo`]falj][dYkka]kal]ekafalkfYf[aYdklYl]e]flkA9K)&)(^!!&Afl`]k]kalmYlagfk$A9K)&+1klYl]kl`Yl

Yf]flalqk`Yddhj]k]fl$YkYeafaeme$l`j]]klYl]e]flkg^fYf[aYdhgkalagf$logg^]Y[`g^l`]gl`]jklYl]e]flk$Yf\

t ts

L`]j]akfgkh][a[j]imaj]e]fllga\]fla^qgfl`] Y[]g^l`]fYf[aYdklYl]e]flko ]l`]jl`]j]`Yn]Z]]fY\bmkle]flk

eY\]lgl`]Yegmflk\ak[dgk]\afl`]hjagjh]jag\fYf[aYdklYl]e]flk&A9K0j]imaj]k\]lYadklgZ]_an]fgfdqafl`]fgl]k&

AfY[[gj\Yf[]oalÀ9K)&.($l`]?jgmh`Yk[dYkka]\alkklYl]e]flg^fYf[aYdhgkalagfaflg[mjj]flYf\fgf%[mjj]fl

Ykk]lk$Yf\[mjj]flYf\fgf%[mjj]fldaYZadala]k&A9K)j]imaj]kl`Yl]flala]kk`gmd\hj]k]flYkk]lkYf\daYZadala]kZjgY\dqaf

gj\]jg^l`]ajdaima\alqo`]flàkhj]k]flYlagfakj]daYZd]Yf\egj]j]d]nYfl&


19/92

17 Ptru (Itrt Lt

Cst sttt cs uty

r t yr 3 cr 2

ttrut tt uty rs t rt

IS 1.10(c)

IS 1.51(b)(c)

IS 1.106()

Nts

Issu uy

srs

Rtrs Tt

Nctr

trstTt

uty

US$

US$

US$

US$

US$

IS 1.51()()

YdYf[]Yl)YfmYjq*1 *( 0+. )./ *-. *-.

F]lhjgl^gjl`]q]Yj 1(- 1(- )- 1*( IS 1.106()(i)

Gl`]j[gehj]`]fkan]af[ge]

LglYd[gehj]`]fkan]af[ge] 1(- 1(- )- 1*(

Akkm]g^k`Yj][YhalYd *( /)- /)- /)- IS 1.106()(iii)


20/92

18 Ptru (Itrt Lt

;gfkgda\Yl]\klYl]e]flg^[Yk`gok

r t yr 3 cr 2

Nts3 cr

23 cr

*1 IS 1.10()

US$ US$ IS 1.51()()

;Yk`gok^jgegh]jYlaf_Y[lanala]k IS 7.10, IS 7.18(b)

HjglZ]^gj]af[ge]lYp^jgegh]jYlagfk )$1), )$,,1

9\bmkle]flklgY\\\]\m[l!fgf%[Yk`al]ek IS 7.20(b)


21/92

1 Ptru (Itrt Lt

Fgl]kg^l`][gfkgda\Yl]\fYf[aYdklYl]e]flk

Crrt rt IS 1.10()

L`][gfkgda\Yl]\fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!Daeal]\l`]?jgmh!^gjl`]q]Yj]f\]\+)afYf[aYdJ]hgjlaf_KlYf\Yj\kA>JK!Ykakkm]\Zql`]Afl]jfYlagfYd9[[gmflaf_KlYf\Yj\k:gYj\A9K:!&

L`][gfkgda\Yl]\fYf[aYdklYl]e]flk`Yn]Z]]fhj]hYj]\gfY`aklgja[Yd[gklZYkak$]p[]hl\]janYlan]fYf[aYd

afkljme]flkl`Yl`Yn]Z]]fe]Ykmj]\Yl^YajnYdm]&L`][gfkgda\Yl]\fYf[aYdklYl]e]flkYj]hj]k]fl]\afMK\gddYjkYf\YddnYdm]kYj]jgmf\]\lgl`]f]Yj]kleaddagfMKeaddagf!]p[]hlo`]fgl`]joak]af\a[Yl]\&

IS 1.16

IS 1.112()

IS 1.117()

IS 1.51()()

Bss cstIS 27.12

Bsis cnsitin rm 1 Jnury 2010

L`][gfkgda\Yl]\fYf[aYdklYl]e]flk[gehjak]l`]fYf[aYdklYl]e]flkg^?gg\H]ljgd]meAfl]jfYlagfYd!

Daeal]\Yf\alkkmZka\aYja]kYkYl+)


22/92

20 Ptru (Itrt Lt


*&*Ka_fa[YflY[[gmflaf_bm\_]e]flk]klaeYl]kYf\Ykkmehlagfk IS 1.122IS 1.125

stts ssutsL`]hj]hYjYlagfg^l`]?jgmhk[gfkgda\Yl]\fYf[aYdklYl]e]flkl`Yl[gehda]koalÀ>JKeYfY_]e]fl

Yj]j]imaj]\lgeYc]bm\_]e]flk$]klaeYl]kYf\Ykkmehlagfkl`YlY^^][ll`]j]hgjl]\Yegmflkg^Ykk]lk$

daYZadala]kYf\j][g_fak]\[gflaf_]fldaYZadala]kYll`]]f\g^l`]j]hgjlaf_h]jag\Yf\Yegmflkg^j]n]fm]k

Yf\]ph]fk]kj][g_fak]\\mjaf_l`]j]hgjlaf_h]jag\&=klaeYl]kYf\bm\_]e]flkYj][gflafmgmkdq]nYdmYl]\

Yf\Yj]ZYk]\gfeYfY_]e]flk]ph]ja]f[]Yf\gl`]j^Y[lgjk$af[dm\af_]ph][lYlagfkg^^mlmj]]n]flkl`Yl

Yj]Z]da]n]\lgZ]j]YkgfYZd]mf\]jl`][aj[meklYf[]k&@go]n]j$mf[]jlYaflqYZgmll`]k]YkkmehlagfkYf\

]klaeYl]k[gmd\j]kmdlafgml[ge]kl`Ylj]imaj]YeYl]jaYdY\bmkle]fllgl`][Yjjqaf_Yegmflg^l`]Ykk]lgj

daYZadalqaf^mlmj]h]jag\k&

AfhYjla[mdYj$af^gjeYlagfYZgmlka_fa[YflYj]Ykg^]klaeYlagfmf[]jlYaflq[gfka\]j]\ZqeYfY_]e]flaf

hj]hYjaf_l`][gfkgda\Yl]\fYf[aYdklYl]e]flkYj]\]k[jaZ]\afl`]^gddgoaf_fgl]k2

Fgl]0Af[ge]lYp Fgl])*GadYf\_Ykhjgh]jla]k

Fgl])-AehYaje]fldgkk]k

Fgl]).H]fkagfZ]f]lkgZda_Ylagf

Fgl]**Hjgnakagfk^gjdaYZadala]kYf\[`Yj_]k

Fgl]*,;YhalYd[geeale]flkYf\gl`]j[gflaf_]f[a]k

IS 1.125

uts

Afl`]hjg[]kkg^Yhhdqaf_l`]?jgmhkY[[gmflaf_hgda[a]k$l`]mlmj]\]n]dghe]fl[gklkYj]]klaeYl]\mkaf_Ykkmehlagfk

YklgfmeZ]jgô]ddkj]imaj]\lghjg\m[]l`][gee]j[aYdj]k]jn]k$l`][gklg^km[ò]ddkYf\Ykkg[aYl]\

hjg\m[lagf^Y[adala]kYf\gl`]j[YhalYd[gklk&L`][mjj]fldgf_%l]je:j]flgadhja[]Ykkmehlagfmk]\afl`]

]klaeYlagfg^[gee]j[aYdj]k]jn]kakMK/(&((&L`]aehY[lmhgf[gee]j[aYdj]k]jn]kYf\l`]Y__j]_Yl]

\]hd]lagf[`Yj_]^gjl`]q]Yjg^Y#'MK-&((nYjaYlagfafl`]dgf_%l]je:j]flgadhja[]Ykkmehlagfak

k`gofafl`]lYZd]Z]dgo&L`][Yjjqaf_Yegmflg^gadYf\_Yk\]n]dghe]flYf\hjg\m[lagfYkk]lkYl

+)JK$

aklgfglaf[dm\]km[àf^gjeYlagfoalàffYf[aYdklYl]e]flk&KaeadYjdq$j]k]jn]kYj]fglj][g_fak]\YkYfYkk]lgf

l`]ZYdYf[]k`]]l&@go]n]j$A9K)hYjY_jYh`)*-j]imaj]k\ak[dgkmj]YZgmlc]qkgmj[]kg^]klaeYlagfmf[]jlYaflq2YhYjY_jYh`gfl`]mf[]jlYafla]kkmjjgmf\af_l`]]klaeYlagfg^j]eYafaf_hjgn]\Yf\hjgZYZd]j]k]jn]k$Yf\Y\]k[jahlagf

g^l`]e]l`g\mk]\Zql`]]flalqaf]klaeYlaf_hjgn]\Yf\hjgZYZd]j]k]jn]k]&_&$Kg[a]lqg^H]ljgd]me=f_af]]jkgj

Ogjd\H]ljgd]me;gmf[ade]l`g\gdg_a]k!$oaddZ][gn]j]\afl`]j]kh][lan]fgl]&

Ltr Brt rc Crc rsrvs rrs

t crUS$

MK.- ,(( /((!

MK/( -*( /.(!

MK/- --( 0*(!


23/92

21 Ptru (Itrt Lt


*&*Ka_fa[YflY[[gmflaf_bm\_]e]flk]klaeYl]kYf\Ykkmehlagfk[gflafm]\

Crryin vu i n s ssts

GadYf\_Ykhjgh]jla]kYj]\]hj][aYl]\mkaf_l`]mfalk%g^%hjg\m[lagfMGH!e]l`g\gn]jhjgn]\\]n]dgh]\Yf\mf\]n]dgh]\eaf]jYdj]k]jn]k&

L`][Yd[mdYlagfg^l`]MGHjYl]g^YegjlakYlagf[gmd\Z]aehY[l]\lgl`]]pl]fll`YlY[lmYdhjg\m[lagfafl`]

^mlmj]ak\a^^]j]fl^jge[mjj]fl^gj][Yklhjg\m[lagfZYk]\gfhjgn]\j]k]jn]k&Làkogmd\_]f]jYddqj]kmdl

^jgeka_fa[Yfl[`Yf_]kafYfqg^l`]^Y[lgjkgjYkkmehlagfkmk]\af]klaeYlaf_j]k]jn]k&

L`]k]^Y[lgjk[gmd\af[dm\]2

;`Yf_]kafhjgn]\j]k]jn]k

L`]]^^][lgfhjgn]\j]k]jn]kg^\a^^]j]f[]kZ]lo]]fY[lmYd[geeg\alqhja[]kYf\[geeg\alqhja[]

Ykkmehlagfk

Mf^gj]k]]fgh]jYlagfYdakkm]k

Impirmnt inictrs

L`]j][gn]jYZd]Yegmflkg^[Yk`%_]f]jYlaf_mfalkYf\af\ana\mYdYkk]lk`Yn]Z]]f\]l]jeaf]\ZYk]\gf

l`]à_`]jg^nYdm]%af%mk][Yd[mdYlagfkYf\^YajnYdm]kd]kk[gklklgk]dd&L`]k][Yd[mdYlagfkj]imaj]l`]mk]g^

]klaeYl]kYf\Ykkmehlagfk&Alakj]YkgfYZdqhgkkaZd]l`Yll`]gadhja[]YkkmehlagfeYq[`Yf_]$oà[èYq

l`]faehY[ll`]]klaeYl]\da^]g^l`]]d\Yf\eYql`]fj]imaj]YeYl]jaYdY\bmkle]fllgl`][Yjjqaf_nYdm]g^

_gg\oaddYf\lYf_aZd]Ykk]lk&L`]?jgmhegfalgjkafl]jfYdYf\]pl]jfYdaf\a[YlgjkgâehYaje]flj]dYlaf_lgalk

lYf_aZd]Yf\aflYf_aZd]Ykk]lk&

Dcmmissinin csts

JK\]f]kbgafl[gfljgdYk[gfljY[lmYddqY_j]]\k`Yjaf_g^[gfljgdgn]jYf][gfgea[Y[lanalq$Yf\]paklkgfdq

o`]fl`]kljYl]_a[fYf[aYdYf\gh]jYlaf_\][akagfkj]dYlaf_lgl`]Y[lanalqj]imaj]l`]mfYfaegmk[gfk]flg^

l`]hYjla]kk`Yjaf_[gfljgdl`]n]flmj]jk!&

IS 31.3

Jinty cntr prtins

9bgafldq[gfljgdd]\gh]jYlagfafngdn]kl`]mk]g^Ykk]lkYf\gl`]jj]kgmj[]kg^l`]?jgmhYf\gl`]jn]flmj]jk

jYl`]jl`Yfl`]]klYZdakè]flg^Y[gjhgjYlagf$hYjlf]jkàhgjgl`]j]flalq&


24/92

22 Ptru (Itrt Lt


*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k IS 1.112

L`]?jgmhj][g_fak]kafalkfYf[aYdklYl]e]flkl`]Ykk]lkl`Ylal[gfljgdkYf\l`]daYZadala]kl`Ylalaf[mjk$l`]

]ph]fk]kalaf[mjkYf\l`]k`Yj]gâf[ge]l`Ylal]Yjfk^jgel`]kYd]g _gg\kgjk]jna[]kZql`]bgafln]flmj]&

IS 31.15

Rimbursmnt t int vntur prtrs csts

O`]f?gg\H]ljgd]me$Y[laf_YkYfgh]jYlgj$j][]an]kj]aeZmjk]e]flg^\aj][l[gklkj][`Yj_]\lgl`]bgafl

n]flmj]$km[`j][`Yj_]kj]hj]k]flj]aeZmjk]e]flkg^[gklkl`Yll`]gh]jYlgjaf[mjj]\YkYfY_]fl^gjl`]

bgafln]flmj]Yf\l`]j]^gj]`Yn]fg]^^][lgfl`]af[ge]klYl]e]fl&

AfeYfq[Yk]k?gg\H]ljgd]meYdkgaf[mjk[]jlYaf_]f]jYdgn]j`]Y\]ph]fk]kaf[Yjjqaf_gmlY[lanala]kgf

Z]`Yd^g^l`]bgafln]flmj]&9kl`]k][gklk[Yfg^l]ffglZ]kh][a[Yddqa\]fla]\$bgafln]flmj]Y_j]]e]flk

Yddgol`]gh]jYlgjlgj][gn]jl`]_]f]jYdgn]j`]Y\]ph]fk]kaf[mjj]\Zq[`Yj_af_Yfgn]j`]Y\^]]l`Ylak

ZYk]\gfYp]\h]j[]flY_]g^l`]lglYd[gklkaf[mjj]\^gjl`]q]Yj&9dl`gm_`l`]hmjhgk]g^làkj][`Yj_]

akn]jqkaeadYjlgl`]j]aeZmjk]e]flg^\aj][l[gklk$?gg\H]ljgd]meakfglY[laf_YkYfY_]flaflàk[Yk]&

L`]j]^gj]$l`]_]f]jYdgn]j`]Y\]ph]fk]kYf\l`]gn]j`]Y\^]]Yj]j][g_fak]\afl`]af[ge]klYl]e]flYk

Yf]ph]fk]Yf\af[ge]$j]kh][lan]dq&

IS 31.52

Jinty cntr ssts

9bgafldq[gfljgdd]\Ykk]lafngdn]kbgafl[gfljgdYf\g^^]jkbgaflgof]jkàhZql`]?jgmhYf\gl`]jn]flmj]jkg^

Ykk]lk[gfljaZml]\lggjY[imaj]\^gjl`]hmjhgk]g^l`]bgafln]flmj]$oal`gmll`]^gjeYlagfg^Y[gjhgjYlagf$

hYjlf]jkàhgjgl`]j]flalq&

L`]?jgmhY[[gmflk^gjalkk`Yj]g^l`]bgafldq[gfljgdd]\Ykk]lk$YfqdaYZadala]kal`Ykaf[mjj]\$alkk`Yj]g^Yfq

daYZadala]kbgafldqaf[mjj]\oal`gl`]jn]flmj]k$af[ge]^jgel`]kYd]gjmk]gâlkk`Yj]g^l`]bgafln]flmj]k

gmlhml$lg_]l`]joalàlkk`Yj]g^l`]]ph]fk]kaf[mjj]\Zql`]bgafln]flmj]Yf\Yfq]ph]fk]kalaf[mjkaf

j]dYlagflgalkafl]j]klafl`]bgafln]flmj]&

IS 31.21

Jinty cntr ntitis

9bgafldq[gfljgdd]\]flalqakY[gjhgjYlagf$hYjlf]jkàhgjgl`]j]flalqafoà[`]Y[`hYjla[ahYfl`gd\kYf

afl]j]kl&9bgafldq[gfljgdd]\]flalqgh]jYl]kafl`]kYe]oYqYkgl`]j]flala]k$[gfljgddaf_l`]Ykk]lkg^

l`]bgafln]flmj]$]Yjfaf_alkgofaf[ge]Yf\af[mjjaf_alkgofdaYZadala]kYf\]ph]fk]k&Afl]j]klkafbgafldq

[gfljgdd]\]flala]kYj]Y[[gmfl]\^gjmkaf_l`]]imalqe]l`g\&

IS 31.57

IS 31.38

r currcy trst

L`][gfkgda\Yl]\fYf[aYdklYl]e]flkYj]hj]k]fl]\afMK\gddYjk$oà[àkl`]hYj]fl[gehYfqk^mf[lagfYd

[mjj]f[q&LjYfkY[lagfkaf^gj]a_f[mjj]f[a]kYj]afalaYddqj][gj\]\Yll`]^mf[lagfYd[mjj]f[qkhgljYl]jmdaf_Yll`]\Yl]g^l`]ljYfkY[lagf&Egf]lYjqYkk]lkYf\daYZadala]k\]fgeafYl]\af^gj]a_f[mjj]f[a]kYj]j]ljYfkdYl]\

Yll`]^mf[lagfYd[mjj]f[qkhgljYl]g^]p[`Yf_]jmdaf_Yll`]j]hgjlaf_\Yl]&9dd\a^^]j]f[]kYj]lYc]flg

af[ge]klYl]e]fl&Fgf%egf]lYjqal]ekl`YlYj]e]Ykmj]\afl]jekg^àklgja[Yd[gklafY^gj]a_f[mjj]f[q

Yj]ljYfkdYl]\mkaf_l`]khgl]p[`Yf_]jYl]kYkYll`]\Yl]kg^l`]afalaYdljYfkY[lagfk&Fgf%egf]lYjqal]ek

e]Ykmj]\Yl^YajnYdm]afY^gj]a_f[mjj]f[qYj]ljYfkdYl]\mkaf_l`]]p[`Yf_]jYl]kYll`]\Yl]o`]fl`]^Yaj

nYdm]oYk\]l]jeaf]\&

L`]?jgmh\g]kfgl`Yn]Yfq^gj]a_fgh]jYlagfk&

IS 1.51()

IS 21.21

IS 21.23

IS 21.28

IS 21.32

mkaf]kk[geZafYlagfkYf\_gg\oadd:mkaf]kk[geZafYlagfkYj]Y[[gmfl]\^gjmkaf_l`]Y[imakalagfe]l`g\&L`][gklg^YfY[imakalagfake]Ykmj]\

Ykl`]Y__j]_Yl]g^l`][gfka\]jYlagfljYfk^]jj]\$e]Ykmj]\YlY[imakalagf\Yl]^YajnYdm]Yf\l`]Yegmfl

g^Yfqfgf%[gfljgddaf_afl]j]klafl`]Y[imaj]]&>gj]Y[`Zmkaf]kk[geZafYlagf$l`]Y[imaj]je]Ykmj]kl`]

fgf%[gfljgddaf_afl]j]klafl`]Y[imaj]]]al`]jYl^YajnYdm]gjYll`]hjghgjlagfYl]k`Yj]g^l`]Y[imaj]]k

a\]flaYZd]f]lYkk]lk&L`gk]h]ljgd]mej]k]jn]kYf\j]kgmj[]kl`YlYj]YZd]lgZ]j]daYZdqnYdm]\Yj]

j][g_fak]\afl`]Ykk]kke]flg^^YajnYdm]kgfY[imakalagf&Gl`]jhgl]flaYdj]k]jn]k$j]kgmj[]kYf\ja_`lk$

^gjoà[`^YajnYdm]k[YffglZ]j]daYZdq\]l]jeaf]\$Yj]fglj][g_fak]\&

IFRS 3.4

IFRS 3.18

IFRS 3.19

Ctry

L`]?jgmhY[[gmflk^gjalkafl]j]klafl`]bgafldq[gfljgdd]\]flalqmkaf_l`]]imalqe]l`g\&@go]n]j$A9K+)&+(Ydkg

h]jealkbgafldq[gfljgdd]\]flala]klgZ]j][g_fak]\mkaf_l`]hjghgjlagfYl][gfkgda\Ylagf&=


25/92

23 Ptru (Itrt Lt


*&+KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\ IS 1.112

?gg\oaddakafalaYddqe]Ykmj]\Yl[gklZ]af_l`]]p[]kkg^l`]Y__j]_Yl]g^l`][gfka\]jYlagfljYfk^]jj]\Yf\

l`]Yegmflj][g_fak]\^gjfgf%[gfljgddaf_afl]j]klYf\gn]jl`]f]la\]flaYZd]Ykk]lkY[imaj]\Yf\daYZadala]kYkkme]\&A^làk[gfka\]jYlagfakdgo]jl`Yfl`]^YajnYdm]g^l`]f]lYkk]lkg^l`]kmZka\aYjqY[imaj]\$l`]

\a^^]j]f[]akj][g_fak]\afhjglgjdgkk&

9^l]jafalaYdj][g_falagf$_gg\oaddake]Ykmj]\Yl[gkld]kkYfqY[[memdYl]\aehYaje]fldgkk]k&>gjl`]

hmjhgk]gâehYaje]fll]klaf_$_gg\oaddY[imaj]\afYZmkaf]kk[geZafYlagfak$^jgel`]Y[imakalagf\Yl]$

Yddg[Yl]\lg]Y[`g^l`]?jgmhk[Yk`_]f]jYlaf_mfalkl`YlYj]]ph][l]\lgZ]f]l^jgel`]kqf]j_a]kg^l`]

[geZafYlagf$ajj]kh][lan]gô`]l`]jgl`]jYkk]lkgjdaYZadala]kg^l`]Y[imaj]]Yj]Ykka_f]\lgl`gk]mfalk&

IFRS 3.54

IFRS 3.B63()

IS 36.80

Ctry

JK+YkYfafl]_jYl]\k]lg^Y[lanala]kYf\Ykk]lkl`Ylak[YhYZd]g^Z]af_[gf\m[l]\Yf\

eYfY_]\^gjl`]hmjhgk]g^hjgna\af_Yj]lmjfafl`]^gjeg^\ana\]f\k$dgo]j[gklkgjgl`]j][gfgea[Z]f]lk\aj][ldq

lgafn]klgjkgjgl`]jgof]jk$e]eZ]jkgjhYjla[ahYflk&

9Zmkaf]kk_]f]jYddq[gfkaklkgâfhmlk$hjg[]kk]kYhhda]\lgl`gk]afhmlk$Yf\j]kmdlaf_gmlhmlkl`YlYj]$gjoaddZ]$

mk]\lg_]f]jYl]j]n]fm]k&A^_gg\oaddakhj]k]flafYljYfk^]jj]\k]lg^Y[lanala]kYf\Ykk]lk$l`]ljYfk^]jj]\k]lk`YddZ]

hj]kme]\lgZ]YZmkaf]kk&

JKj]imaj]kl`YlY[imaj]\Ykk]lkYf\'

gjdaYZadala]kYj]e]Ykmj]\YlYfYegmfll`Ylakfgl^YajnYdm]]&_&$\]^]jj]\lYpYlagf!&L`]j]^gj]alakfglYhhjghjaYl]^gj

gadYf\_Yk[gehYfa]kgjeafaf_[gehYfa]klgYkkme]mf\]jA>JKl`Yl_gg\oaddf]n]jYjak]kafYZmkaf]kk[geZafYlagf&

Afkl]Y\$eaf]jYdj]k]jn]kY[imaj]\k`gmd\Z]nYdm]\k]hYjYl]dqYf\Yfq]p[]kk[gfka\]jYlagfgn]jYf\YZgn]l`]nYdm]g^l`]a\]flaYZd]f]lYkk]lkoà[àf[dm\]eaf]jYdj]k]jn]k!$k`gmd\Z]Yddg[Yl]\lg_gg\oadd&

Mf\]jA>JK$Yf]flalqakj]imaj]\lghjgna\]^gj\]^]jj]\lYpYlagfgfl`]l]ehgjYjq\a^^]j]f[]kj]dYlaf_lgYdda\]flaYZd]

f]lYkk]lkY[imaj]\af[dm\af_eaf]jYdj]k]jn]k!$Zmlfglgfl]ehgjYjq\a^^]j]f[]kj]dYl]\lg_gg\oadd&A^Yf]p[]kkg^

l`]hmj[`Yk][gfka\]jYlagfgn]jl`]^YajnYdm]g^l`]a\]flaYZd]Ykk]lko]j]lgZ][dYkka]\oalàfeaf]jYdj]k]jn]k$

A9K)*ogmd\_an]jak]lgY\]^]jj]\lYpdaYZadalqgfl`]l]ehgjYjq\a^^]j]f[]&Afhjaf[ahd]$l`Ylogmd\j]kmdlafYfal]jYlan]

[Yd[mdYlagfafoà[`l`]\]^]jj]\lYpdaYZadalqj][g_fak]\ogmd\af[j]Yk]l`]YegmflYlljaZml]\lgeaf]jYdj]k]jn]k$

oà[ògmd\aflmjf_an]jak]lgYfaf[j]Yk]afl`]\]^]jj]\lYpdaYZadalq&?an]fl`]n]jqà_èYj_afYdlYpjYl]klgoà[`

]pljY[lan]Y[lanala]kYj]g^l]fkmZb][la&]&$lYpjYl]kg^.(lg0(Yj]fglmf[geegf!l`]eaf]jYdj]k]jn]kea_`l]f\mh

Z]af__jgkk]\mhZqY^Y[lgjg^*lg-a&]&$)').(!5*!&


26/92


27/92

25 Ptru (Itrt Lt


*&+KmeeYjqg^ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\

O s rrts tr rrty t utGadYf\_Ykhjgh]jla]kYf\gl`]jhjgh]jlq$hdYflYf\]imahe]flakklYl]\Yl[gkl$d]kkY[[memdYl]\

\]hj][aYlagfYf\Y[[memdYl]\aehYaje]fldgkk]k&

L`]afalaYd[gklg^YfYkk]l[gehjak]kalkhmj[`Yk]hja[]gj[gfkljm[lagf[gkl$Yfq[gklk\aj][ldqYlljaZmlYZd]lg

Zjaf_af_l`]Ykk]laflggh]jYlagf$l`]afalaYd]klaeYl]g^l`]\][geeakkagfaf_gZda_Ylagf$^gjimYda^qaf_Ykk]lk

Yf\Zgjjgoaf_[gklk&L`]hmj[`Yk]hja[]gj[gfkljm[lagf[gklakl`]Y__j]_Yl]YegmflhYa\Yf\l`]^YajnYdm]

g^Yfqgl`]j[gfka\]jYlagf_an]flgY[imaj]l`]Ykk]l&L`][YhalYdak]\nYdm]g^YfYf[]d]Yk]akYdkgaf[dm\]\

oalàfhjgh]jlq$hdYflYf\]imahe]fl&

IS 16.73 ()

IS 16.73()

IS 16.30

IS 16.15

IS 16.16

Ctry

Exprtin, vutin n vpmnt csts

Km[[]kk^md]^^gjlke]l`g\

Oalàfl`][gfl]plg^Ykm[[]kk^md]^^gjlkYhhjgY[`$gfdql`gk][gklkl`Yld]Y\\aj][ldqlgl`]\ak[gn]jq$Y[imakalagf$gj

\]n]dghe]flg^kh][a[$\ak[j]l]eaf]jYdj]k]jn]kYj][YhalYdak]\Yf\Z][ge]hYjlg^l`][YhalYdak]\[gklkg^l`][gkl

[]flj]&;gklkl`YlYj]cfgofYll`]lae]gâf[mjj]f[]lg^Yadlge]]llàk[jal]jagfYj]_]f]jYddq[`Yj_]\lg]ph]fk]af

l`]h]jag\l`]qYj]af[mjj]\$Ydl`gm_`kge]afl]jhj]lYlagfkg^l`]km[[]kk^md]^^gjlk[gf[]hlogmd\[YhalYdak]l`][gklg^

mfkm[[]kk^md\]n]dghe]flo]ddk&

AfY[[gj\Yf[]oalÀ>JK.hYjY_jYh`)/$gf[][gee]j[aYdnaYZadalqak\]egfkljYl]\$l`][YhalYdak]\]phdgjYlagf

[gklkk`gmd\Z]ljYfk^]jj]\lghjgh]jlq$hdYflYf\]imahe]flgjaflYf_aZd]k$YkYhhjghjaYl]Y^l]jZ]af_Ykk]kk]\^gj

aehYaje]fl&A^[gee]j[aYdnaYZadalqakmf[]jlYafgjfglaee]\aYl]dqgZnagmkl`]f[gklk[Yfj]eYaf[YhalYdak]\oàd]Y

[gehYfqakkladdY[lan]dq]f_Y_]\afl`]]phdgjYlagf]^^gjl&A^l`]]phdgjYlagf]^^gjl`Yk[]Yk]\$Zmll`]j]akhgl]flaYd^gj

^mlmj]Z]f]lk$Ydl`gm_`làkakkmZb][llg^Y[lgjkgmlka\]g^làkhYjla[mdYj]phdgjYlagf]^^gjl$l`]]phdgjYlagfh`Yk]ak

gn]j&L`][YhalYdak]\]phdgjYlagf[gklkk`gmd\l`]fZ]l]kl]\^gjaehYaje]flYf\j][dYkka]\aflghjgh]jlq$hdYflYf\

]imahe]flgjaflYf_aZd]Ykk]lk&

Otr mts ccuntin r xprtin, vutin n vpmnt csts

>mdd[gkle]l`g\

L`]^mdd[gkle]l`g\mf\]jegklfYlagfYd?99Hkj]imaj]kl`YlYdd[gklkaf[mjj]\afhjgkh][laf_$Y[imajaf_eaf]jYd

afl]j]klk$]phdgjYlagf$YhhjYakYd$\]n]dghe]flYf\[gfkljm[lagfYj]Y[[memdYl]\afdYj_][gkl[]flj]k&>gj]pYehd]$[gklk

eYqZ]Y[[memdYl]\^gj]Y[àf\ana\mYd[gmfljq$^gj_jgmhkg^[gmflja]k$gj^gjl`]]flaj]ogjd\&@go]n]j$A>JK.\g]k

fglh]jealYhhda[Ylagfg^l`]^mdd[gkle]l`g\gmlka\]l`]=phdgjYlagfYf\=nYdmYlagfh`Yk]&

L`]j]Yj]k]n]jYdgl`]jYj]Ykafoà[`Yhhda[Ylagfg^l`]^mdd[gkle]l`g\mf\]jA>JKakj]klja[l]\Z][Ymk]2

Oàd]l`]^mdd[gkle]l`g\mf\]jegklfYlagfYd?99Hkj]imaj]kYhhda[Ylagfg^kge]^gjeg^[]adaf_l]kl$A>JK.

j]imaj]ko`]faehYaje]flaf\a[YlgjkYj]hj]k]flYfaehYaje]fll]klafY[[gj\Yf[]oalÀ9K+.lgZ]h]j^gje]\

A>JK.j]imaj]k]phdgjYlagfYf\]nYdmYlagfYkk]lklgZ][dYkka]\YklYf_aZd]gjaflYf_aZd]Ykk]lkY[[gj\af_lgl`]

fYlmj]g^l`]Ykk]lk&Afgl`]jogj\k$]n]fo`]fYf]flalqY[[gmflk^gj=phdgjYlagfYf\=nYdmYlagf[gklkafj]dYlan]dq

dYj_]hggdk$aloaddkladdf]]\lg\aklaf_mak`Z]lo]]flYf_aZd]Yf\aflYf_aZd]Ykk]lk

Gf[]l`]l][`fa[Yd^]YkaZadalqYf\[gee]j[aYdnaYZadalqg^]pljY[laf_eaf]jYdj]kgmj[]kYj]\]egfkljYZd]$A>JK.

j]imaj]k]phdgjYlagfYf\]nYdmYlagfYkk]lklgZ]l]kl]\^gjaehYaje]flmf\]jA9K+.$j][dYkka]\afl`]ZYdYf[]

k`]]lYf\Y[[gmfl]\^gjmf\]jA9K).gjA9K+0&L`Yle]Yfkl`YlalakfglhgkkaZd]lgY[[gmfl^gjkm[[]kk^mdYf\

mfkm[[]kk^mdhjgb][lkoalàfgf][gkl[]flj]gjhggd

>gjl`]k]j]YkgfkalakfglhgkkaZd]lgYhhdql`]^mdd[gkle]l`g\g^Y[[gmflaf_mf\]jA>JKoal`gmleYcaf_n]jq

ka_fa[Yfleg\a[Ylagfkafl`]Yhhda[Ylagfg^l`]e]l`g\&9f]flalqea_`loYfllgmk]l`]^mdd[gkle]l`g\YkalkklYjlaf_

hgaflaf\]n]dghaf_alkY[[gmflaf_hgda[q^gj=phdgjYlagfYf\=nYdmYlagfYkk]lkmf\]jA>JK&@go]n]j$aloaddjYj]dqZ]YhhjghjaYl]lg\]k[jaZ]l`]j]kmdlaf_Y[[gmflaf_hgda[qYkY^mdd[gkle]l`g\Z][Ymk]c]q]d]e]flkg^l`]^mdd[gkl

e]l`g\Yj]fglh]jeall]\mf\]jA>JK&


28/92

26 Ptru (Itrt Lt


*&+KmeeYjqg ka_fa[YflY[[gmflaf_hgda[a]k[gflafm]\

Dprcitin

GadYf\_Ykhjgh]jla]kYj]\]hj][aYl]\gfYmfal%g^%hjg\m[lagfZYkakgn]jl`]hjgn]\j]k]jn]kg^l`]]d\[gf[]jf]\$]p[]hlafl`][Yk]g^Ykk]lko`gk]mk]^mdda^]akk`gjl]jl`Yfl`]da^]lae]g^l`]]d\$afoà[`

[Yk]l`]kljYa_`l%daf]e]l`g\akYhhda]\&Ja_`lkYf\[gf[]kkagfkYj]\]hd]l]\gfl`]mfal%g^%hjg\m[lagf

ZYkakgn]jl`]lglYdhjgn]\j]k]jn]kg^l`]j]d]nYflYj]Y&L`]mfal%g^%hjg\m[lagfjYl]^gjl`]YegjlakYlagfg^

]d\\]n]dghe]fl[gklklYc]kaflgY[[gmfl]ph]f\almj]kaf[mjj]\lg\Yl]$lg_]l`]joal`kYf[lagf]\^mlmj]

\]n]dghe]fl]ph]f\almj]&

Gl`]jhjgh]jlq$hdYflYf\]imahe]flYj]_]f]jYddq\]hj][aYl]\gfYkljYa_`l%daf]ZYkakgn]jl`]aj]klaeYl]\

mk]^mddan]ko a[àk_]f]jYddq*(q]Yjk^gjj]f]ja]kYf\eYbgjafkh][lagf[gklkYj]Yegjlak]\gn]jl`j]]lg

n]q]Yjk$oà[`j]hj]k]flkl`]]klaeYl]\h]jag\Z]^gj]l`]f]plhdYff]\eYbgjafkh][lagf&Hjgh]jlq$hdYflYf\

]imahe]fl`]d\mf\]jfYf[]d]Yk]kYj]\]hj][aYl]\gn]jl`]k`gjl]jg d]Yk]l]jeYf\]klaeYl]\mk]^mdda ]&

IS 16.73(b)

IS 16.73(c)

IS 16.73(b)

IS 16.73(c)

Ctry

Rsrvs bs r unit--pructin mt prcitin

9faehgjlYfl\][akagfafYhhdqaf_l`]mfal%g^%hjg\m[lagfe]l`g\akk]d][laf_l`]j]k]jn]kZYk]l`YloaddZ]mk]\&L`]

^gddgoaf_j]k]jn]kZYk]k[gmd\afl`]gjqZ]mk]\2

Y! Hjgn]\\]n]dgh]\j]k]jn]k

Z! Hjgn]\\]n]dgh]\Yf\mf\]n]dgh]\j]k]jn]k

[! Hjgn]\Yf\hjgZYZd]j]k]jn]k

\! Hjgn]\$hjgZYZd]Yf\hgkkaZd]j]k]jn]k

AlakaehgjlYfll`Yl$o`Yl]n]jj]k]jn]kZYk]ak[`gk]f$l`][gklkYhhda[YZd]lgl`Yl[Yl]_gjqg^j]k]jn]kYj]af[dm\]\afl`]\]hj][aYZd]YegmfllgY[à]n]Yhjgh]jeYl[àf_g^[gklkYf\hjg\m[lagf&>gj]pYehd]$a^l`][gkl[]flj]akfgl

^mddq\]n]dgh]\l`]j]eYqZ][gklkl`Yl\gfglYhhdq$aflglYdgjafhYjl$lghjgn]\\]n]dgh]\j]k]jn]k&LàkeYq[j]Yl]

\a^[mdla]kafeYl[àf_[gklkYf\j]k]jn]k&AfY\\alagf$kge]j]k]jn][Yl]_gja]koaddj]imaj]^mlmj][gklklgZjaf_l`]elg

l`]hgaflo`]j]hjg\m[lagfeYqZ]_af&

Rsrvs stimts

L`]j]k]jn]k]klaeYl]lgZ]mk]\^gjl`]hmjhgk]kg^Yhhdqaf_l`]mfal%g^%hjg\m[lagfe]l`g\g^\]hj][aYlagfakl`]

Z]kl]klaeYl]g^l`]j]k]jn]kYll`]Z]_affaf_g^l`]h]jag\&@go]n]j$Yj]nak]\Yf\egj]Y[[mjYl]]klaeYl]akg^l]f

YnYadYZd]Zql`]]f\g^l`]h]jag\&Al[gmd\l`]j]^gj]Z]Yj_m]\l`Ylafgj\]jlgY[[gmfl^gjl`]egklj][]flaf^gjeYlagf$

l`]gh]faf_j]k]jn]kk`gmd\Z][Yd[mdYl]\ZqY\\af_l`][dgkaf_j]k]jn]k]klaeYl]\Yll`]]f\g^l`]h]jag\lgl`]

[mjj]flh]jag\khjg\m[lagf&@go]n]j$j]k]jn]]klaeYl]kea_`l[`Yf_]^gjYfmeZ]jg^j]Ykgfk2Y!egj]\]lYad]\

cfgod]\_]YZgml]paklaf_j]k]jn]k]&_&$\]lYad]\]f_af]]jaf_klm\a]kgj\jaddaf_g^Y\\alagfYdo]ddk!Z!f]o]n]flkl`Yl

Y^^][ll`]h`qka[YdimYflalqg^j]k]jn]k]&_&$]phdgkagfgfl`]hdYl^gje!Yf\[![`Yf_]kaf][gfgea[Ykkmehlagfk]&_&$à_`]j[geeg\alqhja[]k!&Alak_]f]jYddqfglYhhjghjaYl]lglYc]Y[[gmflg^l`]k]]n]flkj]ljgkh][lan]dq&>gj]pYehd]$

[`Yf_]kafj]k]jn]k]klaeYl]kl`Ylj]kmdl^jge]n]flkl`YllggchdY[]Y^l]jl`]j]hgjlaf_\Yl]km[`Ykl`gk]mf\]jZ!

Yf\[!YZgn]!Yj]fgf%Y\bmklaf_]n]flkl`Ylk`gmd\Z]Y[[gmfl]\^gjhjgkh][lan]dqafY[[gj\Yf[]oalÀ9K)(&;`Yf_]k

afj]k]jn]]klaeYl]kl`Ylj]kmdl^jgef]oaf^gjeYlagfgjf]o\]n]dghe]flkkm[`Ykl`gk]mf\]jY!YZgn]!Yj]fgl

[gfka\]j]\lgZ][gjj][lagfkg^]jjgjkafkl]Y\l`]qYj][`Yf_]kafY[[gmflaf_]klaeYl]kl`Ylk`gmd\Z]Y[[gmfl]\^gj

hjgkh][lan]dqmf\]jA>JKhYjY_jYh`k+*lg+0gÂ9K0!&L`]j]akkge]]paklaf_af\mkljqhjY[la[]lghmk`l`]j]nak]\

j]k]jn]k]klaeYl]kZY[clgl`]Z]_affaf_g^l`]imYjl]jl`Ylak[mjj]fldqZ]af_j]hgjl]\gf&


29/92

27 Ptru (Itrt Lt



Dvpmnt n pructin sst swps

=p[`Yf_]kg^\]n]dghe]flYf\hjg\m[lagfYkk]lkYj]e]Ykmj]\Yl^YajnYdm]mfd]kkl`]]p[`Yf_]ljYfkY[lagfdY[ck[gee]j[aYdkmZklYf[]gjl`]^YajnYdm]g^f]al`]jl`]Ykk]lj][]an]\fgjl`]Ykk]l_an]fmhakj]daYZdq

e]YkmjYZd]&L`][gklg^l`]Y[imaj]\Ykk]lake]Ykmj]\Yll`]^YajnYdm]g^l`]Ykk]l_an]fmh$mfd]kkl`]^Yaj

nYdm]g^l`]Ykk]lj][]an]\akegj][d]Yjdq]na\]fl&O`]j]^YajnYdm]akfglmk]\$l`][gklg^l`]Y[imaj]\Ykk]l

ake]Ykmj]\Yll`][Yjjqaf_Yegmflg^l`]Yegmfl_an]fmh&9fq_Yafgjdgkkgf\]j][g_falagfg^l`]Ykk]l

_an]fmhakj][g_fak]\afhjglgjdgkk&

Mr mintnnc n rpirs

=ph]f\almj]gfeYbgjeYafl]fYf[]j]lkgjj]hYajk[gehjak]kl`][gklg^j]hdY[]e]flYkk]lkgjhYjlk

g^Ykk]lk$afkh][lagf[gklkYf\gn]j`Ymd[gklk&O`]j]YfYkk]lgjhYjlg^YfYkk]ll`YloYkk]hYjYl]dq

\]hj][aYl]\Yf\akfgoojall]fg^âkj]hdY[]\Yf\alakhjgZYZd]l`Yl^mlmj]][gfgea[Z]f]lkYkkg[aYl]\

oal`l`]al]eoaddgolgl`]?jgmh$l`]]ph]f\almj]ak[YhalYdak]\&O`]j]hYjlg^l`]Ykk]loYkfglk]hYjYl]dq

[gfka\]j]\YkY[gehgf]fl$l`]j]hdY[]e]flnYdm]akmk]\lg]klaeYl]l`][Yjjqaf_Yegmflg^l`]j]hdY[]\

Ykk]lkoà[àkaee]\aYl]dqojall]fg^^&Afkh][lagf[gklkYkkg[aYl]\oalèYbgjeYafl]fYf[]hjg_jYee]kYj][YhalYdak]\Yf\Yegjlak]\gn]jl`]h]jag\lgl`]f]plafkh][lagf&9ddgl`]jeYafl]fYf[][gklkYj]]ph]fk]\

Ykaf[mjj]\&

Gl`]jaflYf_aZd]Ykk]lkYf\_gg\oadd

AflYf_aZd]Ykk]lkYj]klYl]\Yll`]YegmflafalaYddqj][g_fak]\$d]kkY[[memdYl]\YegjlakYlagfYf\

Y[[memdYl]\aehYaje]fldgkk]k&Gl`]jaflYf_aZd]Ykk]lkaf[dm\][gehml]jkg^loYj]&

AflYf_aZd]Ykk]lkY[imaj]\k]hYjYl]dqYj]e]Ykmj]\gfafalaYdj][g_falagfYl[gkl&L`][gklgâflYf_aZd]Ykk]lk

Y[imaj]\afYZmkaf]kk[geZafYlagfak^YajnYdm]YkYll`]\Yl]g^Y[imakalagf&>gddgoaf_afalaYdj][g_falagf$

aflYf_aZd]Ykk]lkYj][Yjja]\Yl[gkld]kkYfqY[[memdYl]\YegjlakYlagfgfYkljYa_`ldaf]ZYkakgn]jl`]aj

mk]^mddan]kYf\YfqY[[memdYl]\aehYaje]fldgkk]k&Afl]jfYddq_]f]jYl]\aflYf_aZd]Ykk]lkYj]fgl[YhalYdak]\

Yf\]ph]f\almj]akj]][l]\afl`]af[ge]klYl]e]flafl`]q]Yjafoà[`l`]]ph]f\almj]akaf[mjj]\&

IS 38.24

IS 38.74

IS 38.24

IS 38.83

IS 38.74

IS 38.57

IS 36.10(b)

AehYaje]flg^fgf%fYf[aYdYkk]lk

L`]?jgmhYkk]kk]kYl]Y[`j]hgjlaf_\Yl]o`]l`]jl`]j]akYfaf\a[Ylagfl`YlYfYkk]leYqZ]aehYaj]\&A^

Yfqaf\a[Ylagf]paklk$gjo`]fYffmYdaehYaje]fll]klaf_^gjYfYkk]lakj]imaj]\$l`]?jgmh]klaeYl]kl`]

Ykk]lkj][gn]jYZd]Yegmfl&9fYkk]lkj][gn]jYZd]Yegmflakl`]à_`]jg^YfYkk]lkgj[Yk`%_]f]jYlaf_

mfalk;?M!^YajnYdm]d]kk[gklklgk]ddYf\alknYdm]%af%mk]Yf\ak\]l]jeaf]\^gjYfaf\ana\mYdYkk]l$mfd]kk

l`]Ykk]l\g]kfgl_]f]jYl][Ykàfgokl`YlYj]dYj_]dqaf\]h]f\]flg^l`gk]^jgegl`]jYkk]lkgj_jgmhk

g^Ykk]lk&O`]j]l`][Yjjqaf_Yegmflg^YfYkk]lgj;?M]p[]]\kalkj][gn]jYZd]Yegmfl$l`]Ykk]lak

[gfka\]j]\aehYaj]\Yf\akojall]f\goflgalkj][gn]jYZd]Yegmfl&AfYkk]kkaf_nYdm]%af%mk]$l`]]klaeYl]\

^mlmj][Yk`gokYj]\ak[gmfl]\lgl`]ajhj]k]flnYdm]mkaf_Yhj]%lYp\ak[gmfljYl]l`Ylj]][lk[mjj]fl

eYjc]lYkk]kke]flkg^l`]lae]nYdm]gêgf]qYf\l`]jakckkh][a[lgl`]Ykk]l&Af\]l]jeafaf_^YajnYdm]

d]kk[gklklgk]dd$j][]fleYjc]lljYfkY[lagfkYj]lYc]faflgY[[gmfl$a^YnYadYZd]&A^fgkm[`ljYfkY[lagfk[YfZ]

a\]fla]\$YfYhhjghjaYl]nYdmYlagfeg\]dakmk]\&L`]k][Yd[mdYlagfkYj][gjjgZgjYl]\ZqnYdmYlagfemdlahd]k$imgl]\k`Yj]hja[]k^gjhmZda[dqljY\]\kmZka\aYja]kgjgl`]jYnYadYZd]^YajnYdm]af\a[Ylgjk&

IS 36.6

IS 36.9

IS 36.66

IS 36.59

IS 36.30

IS 36.55

IS 36.25

IS 36.33

L`]?jgmhZYk]kalkaehYaje]fl[Yd[mdYlagfgf\]lYad]\Zm\_]lkYf\^gj][Ykl[Yd[mdYlagfkoà[`Yj]hj]hYj]\

k]hYjYl]dq^gj]Y[`g^l`]?jgmhk[Yk`_]f]jYlaf_mfalklgoà[`l`]af\ana\mYdYkk]lkYj]Yddg[Yl]\&L`]k]

Zm\_]lkYf\^gj][Ykl[Yd[mdYlagfkYj]_]f]jYddq[gn]jaf_Yh]jag\g^n]q]Yjk&>gjdgf_]jh]jag\k$Ydgf_%

l]je_jgol`jYl]ak[Yd[mdYl]\Yf\Yhhda]\lghjgb][l^mlmj][Yk`goY^l]jl`]^l`q]Yj&

IS 36.60

AehYaje]fldgkk]kg^[gflafmaf_gh]jYlagfkYj]j][g_fak]\afl`]af[ge]klYl]e]flafl`gk]]ph]fk]

[Yl]_gja]k[gfkakl]floal`l`]^mf[lagfg^l`]aehYaj]\Ykk]l$]p[]hl^gjhjgh]jlqhj]nagmkdqj]nYdm]\o`]j]

l`]j]nYdmYlagfoYklYc]flggl`]j[gehj]`]fkan]af[ge]&Aflàk[Yk]$l`]aehYaje]flakYdkgj][g_fak]\af

gl`]j[gehj]`]fkan]af[ge]mhlgl`]Yegmflg^hj]nagmkdqj][gj\]\]nYdmYlagfkmjhdmk&

IS 36.110

IS 36.114

IS 36.117

IS 36.119


30/92

28 Ptru (Itrt Lt



>gjYkk]lk]p[dm\af__gg\oadd$YfYkk]kke]flakeY\]Yl]Y[`j]hgjlaf_\Yl]Yklgo`]l`]jl`]j]akYfq

af\a[Ylagfl`Ylhj]nagmkdqj][g_fak]\aehYaje]fldgkk]keYqfgdgf_]j]paklgjeYq`Yn]\][j]Yk]\&A^km[`af\a[Ylagf]paklk$l`]?jgmh]klaeYl]kl`]Ykk]lkgj[Yk`%_]f]jYlaf_mfalkj][gn]jYZd]Yegmfl&9hj]nagmkdq

j][g_fak]\aehYaje]fldgkkakj]n]jk]\gfdqa^l`]j]`YkZ]]fY[`Yf_]afl`]Ykkmehlagfkmk]\lg\]l]jeaf]

l`]Ykk]lkj][gn]jYZd]Yegmflkaf[]l`]dYklaehYaje]fldgkkoYkj][g_fak]\&L`]j]n]jkYdakdaeal]\kgl`Yl

l`][Yjjqaf_Yegmflg^l`]Ykk]l\g]kfgl]p[]]\alkj][gn]jYZd]Yegmfl$fgj]p[]]\l`][Yjjqaf_Yegmfl

l`Ylogmd\`Yn]Z]]f\]l]jeaf]\$f]lg^\]hj][aYlagf$`Y\fgaehYaje]fldgkkZ]]fj][g_fak]\^gjl`]Ykk]l

afhjagjq]Yjk&Km[`j]n]jkYdakj][g_fak]\afl`]af[ge]klYl]e]flmfd]kkl`]Ykk]lak[Yjja]\YlYj]nYdm]\

Yegmfl$afo`a[`[Yk]l`]j]n]jkYdaklj]Yl]\YkYj]nYdmYlagfaf[j]Yk]&

Gwi

?gg\oaddakl]kl]\^gjaehYaje]flYffmYddqYkYl+)


31/92

2 Ptru (Itrt Lt



Ctry

A9K+.&1.h]jealkl`]YffmYdaehYaje]fll]kl^gj_gg\oaddlgZ]h]j^gje]\YlYfqlae]\mjaf_l`]q]Yjhjgna\]\alakYl

l`]kYe]lae]]Y[`q]Yj&

L`]d]n]dg^[Yk`_]f]jYlaf_mfalk

9[Yk`%_]f]jYlaf_mfal;?M!ak\]f]\Zql`]klYf\Yj\Ykl`]keYdd]kla\]flaYZd]_jgmhg^Ykk]lkl`Yl_]f]jYl]k[Yk`

afgokl`YlYj]dYj_]dqaf\]h]f\]flg^l`][Ykàfgok^jgegl`]jYkk]lkgj_jgmhkg^Ykk]lk&

Af\]l]jeafaf_YhhjghjaYl][Yk`%_]f]jYlaf_mfalkYf]flalqoaddf]]\lg[gfka\]jl`]^gddgoaf_akkm]kafhYjla[mdYj2

Akl`]j]YfY[lan]eYjc]l^gjafl]je]\aYl]hjg\m[lk

9j]l`]j]]pl]jfYdmk]jkg^l`]hjg[]kkaf_Ykk]lk

9j]l`]j]]d\kgjeaf]kl`YlYj]gh]jYl]\Ykgf][gehd]pl`gm_`l`]mk]g^k`Yj]\af^jYkljm[lmj]

9j]l`]j]klYf\%Ydgf]]d\kgjeaf]kl`Ylgh]jYl]gfYhgjl^gdagZYkak

Afl`]mhklj]Yeaf\mkljql`]]d\eYqZ]YfYhhjghjaYl][Yk`%_]f]jYlaf_mfalkaf[]afegkl[Yk]kalakl`]d]n]dYloà[`

k]hYjYl]dqa\]flaYZd][Yk`gokYj]YnYadYZd]&

AehYaje]fl[Yd[mdYlagfakZYk]\gfhjgn]\j]k]jn]khdmkjakcY\bmkl]\hjgZYZd]Yf\hgkkaZd]j]k]jn]k&

L`]hja[]klgYhhdqlg^mlmj]hjg\m[lagf

O]ogmd\_]f]jYddq]ph][leYfY_]e]fllgeYc]mk]g^hja[]kl`YlYj]gZk]jnYZd]afl`]eYjc]lYkgZk]jnYZd]eYjc]l

hja[]kYj]_]f]jYddqegj]j]daYZd]&AfhmlklgaehYaje]fl[Yd[mdYlagfkYf\dgf_%l]jehja[]kmk]\k`gmd\Z][gfkakl]floal`

l`gk]mk]\^gjafn]kle]flYhhjYakYdhmjhgk]kYf\oadddac]dqZ]dafc]\lgYfafl]jfYddgf_%l]jehdYffaf_Ykkmehlagf&

>gj]a_f]p[`Yf_]jYl]k

AfY[[gj\Yf[]oalÀ9K+.$o`]f[Yd[mdYlaf_l`]nYdm]%af%mk]g^l`];?M$\ak[gmfl]\[Yk`gok\]fgeafYl]\afY^gj]a_f

[mjj]f[qemklZ]ljYfkdYl]\Yll`]khgljYl]Yll`]lae]g^l`][Yd[mdYlagf&

K`Yj]\af^jYkljm[lmj]

K`Yj]\af^jYkljm[lmj]Z]lo]]f]d\k[YfZ]\]YdloalàflogoYqk[gfkakl]floal`l`]_ma\Yf[]afA9K+.j]_Yj\af_

[gjhgjYl]Ykk]lk&Mf\]jl`]jklYhhjgY[`k`Yj]\af^jYkljm[lmj]akYddg[Yl]\lgl`]]d\k';?Mkafim]klagfYf\]Y[`]d\

akl]kl]\^gjaehYaje]flaf\ana\mYddqo`]faf\a[YlgjkgâehYaje]fl]pakl&L`]k][gf\YhhjgY[àklgY__j]_Yl]l`];?Mk

lgoà[`l`]k`Yj]\af^jYkljm[lmj]ak\]h]f\]flYf\l]kll`]k`Yj]\af^jYkljm[lmj]^gjaehYaje]flYllàk[geZaf]\d]n]d

g^;?Mk&Afl`]YZk]f[]g^Y[d]Yjaf\mkljqY[[gmflaf_hjY[la[]Zgl`YhhjgY[`]kYj][gfka\]j]\Y[[]hlYZd]&

J]n]jkYdgâehYaje]fldgkk

9fqaehYaje]fldgkkgfYf]phdgjYlagfYf\]nYdmYlagfYkk]ll`Yl`YkZ]]fj][g_fak]\afY[[gj\Yf[]oalÀ>JKf]]\klg

Z]j]n]jk]\o`]fl`]j]imaj]e]flkkh][a]\afhYjY_jYh`k)(1lg)*+gÂ9K+.`Yn]Z]]fe]l&Afkge][aj[meklYf[]k

o`]fYf]flalqj][g_fak]kYfaehYaje]flg^Yf]phdgjYlagfYf\]nYdmYlagfYkk]l$alYdkgf]]\klg\][a\]o`]l`]jgj

fgllg\]j][g_fak]l`]Ykk]lZ][Ymk]fg^mlmj]][gfgea[Z]f]lkYj]]ph][l]\&A^Yf]flalq[gf[dm\]kl`Ylhjg\m[lagf

akfgll][`fa[Yddq^]YkaZd]gj[gee]j[aYddqnaYZd]$l`]j]dYl]\]phdgjYlagfYf\]nYdmYlagfYkk]lf]]\klgZ]l]kl]\^gjaehYaje]fl&:Yk]\gfkm[`]na\]f[]Yf]flalqeYq[gf[dm\]l`Ylfg^mlmj]][gfgea[Z]f]lkYj]]ph][l]\&9dl`gm_`

A>JK\g]kfglkh][a[Yddq\]Ydoal`\]j][g_falagfg^]phdgjYlagfYf\]nYdmYlagfYkk]lk$l`]]flalqk`gmd\\]j][g_fak]

l`]]phdgjYlagfYf\]nYdmYlagfYkk]lZ][Ymk])!l`]Ykk]lakfgdgf_]jafl`]]phdgjYlagfYf\]nYdmYlagfh`Yk]Yf\

`]f[]gmlka\]l`]k[gh]gÂ>JK$Yf\*!gl`]jYkk]lklYf\Yj\kkm[À9K).Yf\A9K+0ogmd\j]imaj]\]j][g_falagf

mf\]jl`gk][aj[meklYf[]k&KmZk]im]fllg\]j][g_falagf$l`][gklkg^Yf]phdgjYlagfYf\]nYdmYlagfYkk]ll`Yl`YkZ]]f

ojall]fg^^[YffglZ]j][g_fak]\YkhYjlg^Yf]o]phdgjYlagfYf\]nYdmYlagfYkk]l&


32/92

30 Ptru (Itrt Lt



c ssts

>afYf[aYdYkk]lkoalàfl`]k[gh]gÂ9K+1Yj][dYkka]\YkfYf[aYdYkk]lkYl^YajnYdm]l`jgm_`hjglgjdgkk$

dgYfkYf\j][]anYZd]k$`]d\%lg%eYlmjalqafn]kle]flk$YnYadYZd]%^gj%kYd]fYf[aYdYkk]lk$gjYk\]janYlan]k$Yk

YhhjghjaYl]&L`]?jgmh\]l]jeaf]kl`][dYkka[YlagfgâlkfYf[aYdYkk]lkYlafalaYdj][g_falagf&

9ddfYf[aYdYkk]lkYj]j][g_fak]\afalaYddqYl^YajnYdm]hdmk$afl`][Yk]gâfn]kle]flkfglYl^YajnYdm]

l`jgm_`hjglgjdgkk$\aj][ldqYlljaZmlYZd]ljYfkY[lagf[gklk&

Hmj[`Yk]kgjkYd]kg^fYf[aYdYkk]lkl`Ylj]imaj]\]dan]jqg^Ykk]lkoalàfYlae]^jYe]]klYZdak`]\Zq

j]_mdYlagfgj[gfn]flagfafl`]eYjc]lhdY[]j]_mdYjoYqljY\]k!Yj]j][g_fak]\gfl`]ljY\]\Yl]$a&]&$l`]

\Yl]l`Yll`]?jgmh[geealklghmj[`Yk]gjk]ddl`]Ykk]l&

L`]?jgmhkfYf[aYdYkk]lkaf[dm\][Yk`Yf\k`gjl%l]je\]hgkalk$ljY\]Yf\gl`]jj][]anYZd]k$dgYfYf\

gl`]jj][]anYZd]kYf\\]janYlan]fYf[aYdafkljme]flk&

IFRS 7.21

IS 39.9

IS 39.43

IS 39.9

IS 39.38

DgYfkYf\j][]anYZd]kDgYfkYf\j][]anYZd]kYj]fgf%\]janYlan]fYf[aYdYkk]lkoal`p]\gj\]l]jeafYZd]hYqe]flkl`YlYj]fgl

imgl]\afYfY[lan]eYjc]l&9^l]jafalaYde]Ykmj]e]fl$km[`fYf[aYdYkk]lkYj]kmZk]im]fldqe]Ykmj]\Yl

Yegjlak]\[gklmkaf_l`]]^^][lan]afl]j]kljYl]e]l`g\=AJ!$d]kkaehYaje]fl&9egjlak]\[gklak[Yd[mdYl]\

ZqlYcaf_aflgY[[gmflYfq\ak[gmflgjhj]eamegfY[imakalagfYf\^]]gj[gklkl`YlYj]Yfafl]_jYdhYjlg^

l`]=AJ&L`]=AJYegjlakYlagfakaf[dm\]\affYf[]af[ge]afl`]af[ge]klYl]e]fl&L`]dgkk]kYjakaf_^jge

aehYaje]flYj]j][g_fak]\afl`]af[ge]klYl]e]flaffYf[][gklk&

IS 39.9

IS 39.46()

IS 39.56

;Yk`Yf\[Yk`]imanYd]flk

;Yk`Yf\k`gjll]je\]hgkalkafl`]ZYdYf[]k`]]l[gehjak][Yk`YlZYfckYf\Yl`Yf\Yf\k`gjl%l]je

\]hgkalkoal`Yfgja_afYdeYlmjalqg^l`j]]egfl`kgjd]kk&

>gjl`]hmjhgk]g^l`][gfkgda\Yl]\[Yk`goklYl]e]fl$[Yk`Yf\[Yk`]imanYd]flk[gfkaklg^[Yk`Yf\[Yk`

]imanYd]flkYk\]f]\YZgn]$f]lg^gmlklYf\af_ZYfcgn]j\jY^lk&

IS 7.6

IS 7.45

AehYaje]flg^fYf[aYdYkk]lk

L`]?jgmhYkk]kk]kYl]Y[`j]hgjlaf_\Yl]o`]l`]jl`]j]akYfqgZb][lan]]na\]f[]l`YlYfYf[aYdYkk]l

gjY_jgmhg^fYf[aYdYkk]lkakaehYaj]\&9fYf[aYdYkk]lgjY_jgmhg^fYf[aYdYkk]lkak\]]e]\lgZ]

aehYaj]\a^$Yf\gfdqa^$l`]j]akgZb][lan]]na\]f[]gâehYaje]flYkYj]kmdlg^gf]gjegj]]n]flkl`Yl`Yk

g[[mjj]\Y^l]jl`]afalaYdj][g_falagfg^l`]Ykk]lYfaf[mjj]\dgkk]n]fl!Yf\l`Yll`]dgkk]n]fl`YkYf

aehY[lgfl`]]klaeYl]\^mlmj][Yk`gokg^l`]fYf[aYdYkk]lgjl`]_jgmhg^fYf[aYdYkk]lkl`Yl[YfZ]

j]daYZdq]klaeYl]\&=na\]f[]gâehYaje]fleYqaf[dm\]af\a[Ylagfkl`Yll`]\]ZlgjkgjY_jgmhg^\]Zlgjk

ak]ph]ja]f[af_ka_fa[YflfYf[aYd\a^[mdlq$\]^Ymdlgj\]dafim]f[qafafl]j]klgjhjaf[ahYdhYqe]flk$l`]

hjgZYZadalql`Yll`]qoadd]fl]jZYfcjmhl[qgjgl`]jfYf[aYdj]gj_YfakYlagfYf\o`]j]gZk]jnYZd]\YlY

af\a[Yl]l`Yll`]j]akYe]YkmjYZd]\][j]Yk]afl`]]klaeYl]\^mlmj][Yk`gok$km[`Yk[`Yf_]kafYjj]Yjkgj

][gfgea[[gf\alagfkl`Yl[gjj]dYl]oal`\]^Ymdlk&

IS 39.58

IS 39.59

IFRS 7.B5()

>afYf[aYdYkk]lk[Yjja]\YlYegjlak]\[gkl>gjfYf[aYdYkk]lk[Yjja]\YlYegjlak]\[gkll`]?jgmhjklYkk]kk]kaf\ana\mYddqo`]l`]jgZb][lan]]na\]f[]

gâehYaje]fl]paklkaf\ana\mYddq^gjfYf[aYdYkk]lkl`YlYj]af\ana\mYddqka_fa[Yfl$gj[gdd][lan]dq^gj

fYf[aYdYkk]lkl`YlYj]fglaf\ana\mYddqka_fa[Yfl&A^l`]?jgmh\]l]jeaf]kl`YlfggZb][lan]]na\]f[]g^

aehYaje]fl]paklk^gjYfaf\ana\mYddqYkk]kk]\fYf[aYdYkk]l$o`]l`]jka_fa[Yflgjfgl$alaf[dm\]kl`]

Ykk]lafY_jgmhg^fYf[aYdYkk]lkoal`kaeadYj[j]\aljakc[`YjY[l]jakla[kYf\[gdd][lan]dqYkk]kk]kl`]e^gj

aehYaje]fl&9kk]lkl`YlYj]af\ana\mYddqYkk]kk]\^gjaehYaje]flYf\^gjoà[`YfaehYaje]fldgkkak$gj

[gflafm]klgZ]$j][g_fak]\Yj]fglaf[dm\]\afY[gdd][lan]Ykk]kke]flgâehYaje]fl&

A^l`]j]akgZb][lan]]na\]f[]l`YlYfaehYaje]fldgkk`Ykaf[mjj]\$l`]Yegmflg^l`]dgkkake]Ykmj]\Yk

l`]\a^^]j]f[]Z]lo]]fl`]Ykk]lk[Yjjqaf_YegmflYf\l`]hj]k]flnYdm]g^]klaeYl]\^mlmj][Yk`gok

]p[dm\af_^mlmj]]ph][l]\[j]\aldgkk]kl`Yl`Yn]fglq]lZ]]faf[mjj]\!&L`]hj]k]flnYdm]g^l`]]klaeYl]\

^mlmj][Yk`gokak\ak[gmfl]\Yll`]fYf[aYdYkk]lkgja_afYd]^^][lan]afl]j]kljYl]&A^YdgYf`YkYnYjaYZd]

afl]j]kljYl]$l`]\ak[gmfljYl]^gje]Ykmjaf_YfqaehYaje]fldgkkakl`][mjj]fl]^^][lan]afl]j]kljYl]&

IS 39.63

IS 39.64

IS 39.G84

IFRS 7.16

IFRS 7.B5()(i)

IFRS 7.B5()(ii)

IS 39.65IS 39.G93


33/92


34/92

32 Ptru (Itrt Lt



Ivtrs

Afn]flgja]kYj]klYl]\Yll`]dgo]jg^[gklYf\f]lj]YdakYZd]nYdm]&;gklg^hjg\m[af_Yf\j]faf_[jm\]gadak

Y[[gmfl]\gfo]a_`l]\Yn]jY_]ZYkak&Làk[gklaf[dm\]kYdd[gklkaf[mjj]\afl`]fgjeYd[gmjk]g^Zmkaf]kkaf

Zjaf_af_]Y[`hjg\m[llgalkhj]k]fldg[YlagfYf\[gf\alagf&L`][gklg^[jm\]gadYf\j]f]\hjg\m[lkakl`]

hmj[`Yk][gkl$[gklg^j]faf_$af[dm\af_l`]YhhjghjaYl]hjghgjlagfg^JA;,&

IFRIC 4.6

IFRIC 4.17

?jgmhYkYd]kk]]

>afYf[]d]Yk]k$oà[`ljYfk^]jlgl`]?jgmhkmZklYflaYddqYddl`]jakckYf\Z]f]lkaf[a\]flYdlggof]jkàhg^

l`]d]Yk]\al]e$Yj][YhalYdak]\Yll`][gee]f[]e]flg^l`]d]Yk]Yll`]^YajnYdm]g^l`]d]Yk]\hjgh]jlq

gj$a^dgo]j$Yll`]hj]k]flnYdm]g^l`]eafaemed]Yk]hYqe]flk&D]Yk]hYqe]flkYj]Yhhgjlagf]\Z]lo]]ffYf[][`Yj_]kYf\j]\m[lagfg^l`]d]Yk]daYZadalqkgYklgY[à]n]Y[gfklYfljYl]gâfl]j]klgfl`]

j]eYafaf_ZYdYf[]g^l`]daYZadalq&>afYf[][`Yj_]kYj]j][g_fak]\afl`]af[ge]klYl]e]fl&

D]Yk]\Ykk]lkYj]\]hj][aYl]\gn]jl`]mk]^mdda^]g^l`]Ykk]l&@go]n]j$a^l`]j]akfgj]YkgfYZd][]jlYaflq

l`Yll`]?jgmhoaddgZlYafgof]jkàhZql`]]f\g^l`]d]Yk]l]je$l`]Ykk]lak\]hj][aYl]\gn]jl`]k`gjl]jg^

l`]]klaeYl]\mk]^mdda^]g^l`]Ykk]lYf\l`]d]Yk]l]je&

Gh]jYlaf_d]Yk]hYqe]flkYj]j][g_fak]\YkYf]ph]fk]afl`]af[ge]klYl]e]flgfYkljYa_`ldaf]ZYkakgn]j

t s t

IS 17.8

IS 17.20

IS 17.25

IS 17.27

IS 17.33

?jgmhYkYd]kkgj

D]Yk]ko`]j]l`]?jgmh\g]kfglljYfk^]jkmZklYflaYddqYddl`]jakckYf\Z]f]lkg^gof]jkàhg^l`]Ykk]lYj]

[dYkka]\Ykgh]jYlaf_d]Yk]k&AfalaYd\aj][l[gklkaf[mjj]\aff]_glaYlaf_Yfgh]jYlaf_d]Yk]Yj]Y\\]\lgl`]

[Yjjqaf_Yegmflg^l`]d]Yk]\Ykk]lYf\j][g_fak]\gn]jl`]d]Yk]l]jegfl`]kYe]ZYk]kYkj]flYdaf[ge]&;gflaf_]flj]flkYj]j][g_fak]\Ykj]n]fm]afl`]h]jag\afoà[`l`]qYj]]Yjf]\&

IS 17.8

IS 17.52

=eZ]\\]\d]Yk]k

9ddlYc]gjhYq[gfljY[lkYj]j]na]o]\^gjaf\a[Ylgjkg^Yd]Yk]gfaf[]hlagf& IFRIC 4.6


35/92


36/92

34 Ptru (Itrt Lt




37/92

35 Ptru (Itrt Lt



Hjg\m[lagf%k`Yjaf_YjjYf_]e]flk

9[[gj\af_lgl`]hjg\m[lagf%k`Yjaf_Y_j]]e]fl$l`]k`Yj]g^l`]hjglgadlgoà[`l`]_gn]jfe]flak]flald]\afYfq[Yd]f\Yjq]YjafY[[gj\Yf[]oal`l`]hjg\m[lagfk`Yjaf_[gfljY[lak\]]e]\lgaf[dm\]Yhgjlagf

j]hj]k]flaf_l`][gjhgjYl]af[ge]lYpaehgk]\mhgfYf\\m]Zq?gg\H]ljgd]me$oà[òaddZ]hYa\\aj][ldq

Zql`]_gn]jfe]flgfZ]`Yd^g^?gg\H]ljgd]melgl`]YhhjghjaYl]lYpYml`gjala]k&Làkhgjlagfgâf[ge]lYp

Yf\j]n]fm]Yj]hj]k]fl]\f]lafl`]af[ge]klYl]e]fl&

Rvu rct

J]n]fm]^jgekYd]g^gadYf\h]ljgd]mehjg\m[lkakj][g_fak]\o`]fl`]ka_fa[YfljakckYf\j]oYj\kg^

gof]jkàh`Yn]Z]]fljYfk^]jj]\$oà[àko`]flald]hYkk]klgl`][mklge]j&Làk_]f]jYddqg[[mjko`]f

hjg\m[lakh`qka[YddqljYfk^]jj]\aflgYn]kk]d$hah]gjgl`]j\]dan]jqe][`Yfake&J]n]fm]kYkkg[aYl]\oal`

l`]kYd]g^h]ljgd]mehjg\m[lkYj]j][g_far]\o`]fl`]lald]hYkk]klgl`][mklge]j&

J]n]fm]^jgel`]hjg\m[lagfg^gadafoà[`l`]?jgmh`YkYfafl]j]kloal`gl`]jhjg\m[]jkakj][g_fak]\

ZYk]\gfl`]?jgmhkogjcaf_afl]j]klYf\l`]l]jekg^l`]j]d]nYflhjg\m[lagfk`Yjaf_[gfljY[lk&gjYddfYf[aYdafkljme]flke]Ykmj]\YlYegjlak]\[gklYf\afl]j]klZ]Yjaf_fYf[aYdYkk]lk[dYkka]\Yk

YnYadYZd]%^gj%kYd]$afl]j]klaf[ge]gj]ph]fk]akj][gj\]\mkaf_l`]]^^][lan]afl]j]kljYl]=AJ!$oà[àkl`]

jYl]l`Yl]pY[ldq\ak[gmflkl`]]klaeYl]\^mlmj][Yk`hYqe]flkgjj][]ahlkl`jgm_`l`]]ph][l]\da^]g^l`]

fYf[aYdafkljme]flgjYk`gjl]jh]jag\$o`]j]YhhjghjaYl]$lgl`]f]l[Yjjqaf_Yegmflg^l`]fYf[aYdYkk]l

gjdaYZadalq&Afl]j]klaf[ge]akaf[dm\]\affYf[]af[ge]afl`]af[ge]klYl]e]fl&

IS 18.30()

Ctry

L`]gadYf\_Ykaf\mkljqakkmZb][llgfme]jgmkk[Ydj]_ae]kl`jgm_`gmll`]ogjd\&L`]k]k[Ydj]_ae]k_gZqYfmeZ]j

g^fYe]kaf[dm\af_jgqYdla]k$hjg\m[lagflYp]k$]p[ak]lYp]k$h]ljgd]melYp]k$j]n]fm]lYp]k]l[&Gf]akkm]aka\]fla^qaf_

oà[`g^l`]k]k[Ydj]_ae]kj]hj]k]flaf[ge]lYp]kYf\Yj]l`]j]^gj]kmZb][llgl`]Y[[gmflaf_j]imaj]\afA9K)*Yf\

oà[`Yj]fglaf[ge]lYp]kYf\l`]j]^gj]^Yddgmlka\]l`]k[gh]gÂ9K)*&

EYfqHjg\m[lagfK`Yjaf_9_j]]e]flkHK9k!hjgna\]l`Yll`]af[ge]lYplgoà[`l`][gfljY[lgjakkmZb][lak\]]e]\lg`Yn]Z]]fhYa\lgl`]_gn]jfe]flYkhYjlg^l`]hYqe]flg^hjglgad&Km[`fglagfYdaf[ge]lYp[gmd\Z]hj]k]fl]\

]al`]jf]lgj_jgkk&L`]\akY\nYflY_]g^hj]k]flaf__jgkkakl`Yll`][geZaf]\hjg\m[lagfYlljaZml]\lgl`]]flalqYf\

l`YlYlljaZmlYZd]lgl`]_gn]jfe]fl]p[]]\kl`]lglYdimYflalqg^gadl`YlakY[lmYddqhjg\m[]\&Gfl`]gl`]j`Yf\$a^)!

l`]`gkl[gmfljq`YkYo]dd]klYZdak`]\af[ge]lYpj]_ae]l`Yl^Yddkmf\]jl`]Yml`gjalqg^l`]Eafakljqg^>afYf[]$Yf\

*!l`]hjg\m[lagfk`Yjaf_[gfljY[lj]imaj]kYfaf[ge]lYpj]lmjflgZ]d]\$l`]fl`]]flalqogmd\`Yn]Yd]_YddaYZadalq

lghYql`]lYpmfladl`]\Yl]gfoà[`l`]EafakljqhYqkl`]lYpgfalkZ]`Yd^&Afkm[`[Yk]k$aleYqZ]YhhjghjaYl]lg

hj]k]flj]n]fm]Yf\af[ge]lYpgfY_jgkkZYkak&


38/92

36 Ptru (Itrt Lt



gjjgoaf_[gklk

:gjjgoaf_[gklk\aj][ldqj]dYlaf_lgl`]Y[imakalagf$[gfkljm[lagfgjhjg\m[lagfg^YimYda^qaf_[YhalYdhjgb][l

mf\]j[gfkljm[lagfYj][YhalYdak]\Yf\Y\\]\lgl`]hjgb][l[gkl\mjaf_[gfkljm[lagfmfladkm[`lae]l`]

Ykk]lkYj]kmZklYflaYddqj]Y\q^gjl`]ajafl]f\]\mk]$a&]&$o`]fl`]qYj][YhYZd]g^[gee]j[aYdhjg\m[lagf&O`]j]^mf\kYj]Zgjjgo]\kh][a[YddqlgfYf[]Yhjgb][l$l`]Yegmfl[YhalYdak]\j]hj]k]flkl`]Y[lmYd

Zgjjgoaf_[gklkaf[mjj]\&O`]j]kmjhdmk^mf\kYj]YnYadYZd]^gjYk`gjl%l]jegmlgêgf]qZgjjgo]\

kh][a[YddqlgfYf[]Yhjgb][l$l`]af[ge]_]f]jYl]\^jgekm[`k`gjll]jeafn]kle]flkakYdkg[YhalYdak]\

Yf\j]\m[]\^jgel`]lglYd[YhalYdak]\Zgjjgoaf_[gkl&O`]j]l`]^mf\kmk]\lgfYf[]Yhjgb][l^gjehYjl

g^_]f]jYdZgjjgoaf_k$l`]Yegmfl[YhalYdak]\ak[Yd[mdYl]\mkaf_Yo]a_`l]\Yn]jY_]g^jYl]kYhhda[YZd]lg

j]d]nYfl_]f]jYdZgjjgoaf_kg^l`]?jgmh\mjaf_l`]h]jag\&9ddgl`]jZgjjgoaf_[gklkYj]j][g_fak]\afl`]

af[ge]klYl]e]flafl`]h]jag\afoà[`l`]qYj]af[mjj]\&

IS 23.8

IS 23.12

IS 23.14

IS 23.17

H]fkagfZ]f]lgZda_Ylagf

L`]?jgmhgh]jYl]kY\]f]\Z]f]lh]fkagfhdYf$oà[`j]imaj]k[gfljaZmlagfklgZ]eY\]lgYk]hYjYl]dq

Y\eafakl]j]\^mf\&L`][gklg^hjgna\af_Z]f]lkmf\]jl`]\]f]\Z]f]lhdYfak\]l]jeaf]\k]hYjYl]dq

mkaf_l`]hjgb][l]\mfal[j]\alnYdmYlagfe]l`g\&9[lmYjaYd_YafkYf\dgkk]kYj]j][g_fak]\Ykaf[ge]gj

]ph]fk]o`]fl`]f]l[memdYlan]mfj][g_fak]\Y[lmYjaYd_YafkYf\dgkk]kYll`]]f\g^l`]hj]nagmkj]hgjlaf_

q]Yj]p[]]\)(g^l`]à_`]jg^l`]\]f]\Z]f]lgZda_YlagfYf\l`]^YajnYdm]g^hdYfYkk]lkYll`]\Yl]&

L`]k]_YafkYf\dgkk]kYj]j][g_fak]\gn]jl`]]ph][l]\Yn]jY_]j]eYafaf_ogjcaf_dan]kg^l`]]ehdgq]]k

hYjla[ahYlaf_afl`]hdYf&

IS 19.64

IS 19.92

IS 19.93

Ctry

L`]gn]jda^lYf\mf\]jda^l

L`]loge]l`g\kg^Y[[gmflaf_^gjmf\]jda^lkYf\gn]jda^lkl`YlYj][geegfdqmk]\afl`]gadYf\_Ykaf\mkljqYj]Y!l`]

kYd]ke]l`g\Yf\Z!l`]]flald]e]flke]l`g\&

Y!KYd]ke]l`g\

Mf\]jl`]kYd]ke]l`g\$j]n]fm]akl`]nYdm]gô`YlYhYjla[ahYflk]ddkgjl`]nYdm]g^Yddhjg\m[ll`Yl`YkZ]]f

ljYfk^]jj]\lgalk\gofklj]YeY[lanalq&9\jYoZY[cg^l`]kYd]ke]l`g\akl`Ylo`]fYfaeZYdYf[]g[[mjkal_an]kjak]lgY

eakeYl[`Z]lo]]f]ph]fk]kYf\j]n]fm]&LàkeakeYl[`Yjak]kZ][Ymk]l`]hYjla[ahYflkk`Yj]g^]ph]fk]k^gjl`]h]jag\

akg^l]f]imYdlgalkgof]jkàhh]j[]flY_]$oàd]alkj]n]fm]kYj]ZYk]\gfY[lmYdkYd]k&L`]j]Yj]logYhhjgY[`]klg

\]Ydaf_oal`l`]]^^][lkg^km[èakeYl[`]k2

9[[jm]gj\]^]j]ph]fk]kYfgn]jda^lhYjla[ahYflk`gmd\Y[[jm]^gj^mlmj]]ph]fk]kl`YlYj]fgleYl[`]\Zq

[gjj]khgf\af_^mlmj]j]n]fm]k&;gfn]jk]dq$Yfmf\]jda^lhYjla[ahYflk`gmd\\]^]j]ph]fk]kYf\eYl[`l`]eY_Yafkl^mlmj][Yl[`%mhhjg\m[lagf&

FgY\bmkle]flfglY[[gmflaf_^gjl`]]^^][lkgâeZYdYf[]k`YkZ]]fbmkla]\gfl`]_jgmf\kl`Yl)!l`]Yegmflk

afngdn]\Yj]aeeYl]jaYd$gj*!gh]jYlaf_[gklk^gjl`]h]jag\k`gmd\Z]]ph]fk]\Ykaf[mjj]\Z][Ymk]l`]qj]dYl]lg

l`]h]jag\khjg\m[lagfY[lanalqYf\fgllgl`]j]n]fm]kj][g_fak]\&

Mf\]jl`]kYd]ke]l`g\YdaYZadalqakj][g_fak]\gfdqo`]fl`]hYjla[ahYflafYfgn]jda^lhgkalagfakmfYZd]lgeYc]mhl`]

aeZYdYf[]^jgej]eYafaf_j]k]jn]k&

Z!=flald]e]flke]l`g\

Mf\]jl`]]flald]e]flke]l`g\$j]n]fm]j]][lkl`]hYjla[ahYflkk`Yj]g^hjg\m[lagfj]_Yj\d]kkgôà[`hYjla[ahYfl

`YkY[lmYddqeY\]l`]kYd]Yf\afnga[]\l`]hjg\m[lagf&LàkakY[à]n]\ZqYhhdqaf_gf]g^l`]^gddgoaf_YhhjgY[`]kaf

\]Ydaf_oalàeZYdYf[]kZ]lo]]fY[lmYdkYd]kYf\]flald]e]flk2

9\bmklaf_j]n]fm]2l`]]p[]kkg^hjg\m[lkgd\\mjaf_l`]h]jag\gn]jl`]hYjla[ahYflkgof]jkàhk`Yj]g^hjg\m[lagf

^jgel`]hjgh]jlqakj][g_fak]\Zql`]gn]jda^lhYjlqYkdaYZadalqYf\fglYkj]n]fm]&;gfn]jk]dq$l`]mf\]jda^lhYjlq

ogmd\j][g_fak]Yfmf\]jda^lYkk]lYf\j]hgjl[gjj]khgf\af_j]n]fm]&

9\bmklaf_[gklg^kYd]k2làkn]jkagfg^l`]]flald]e]flke]l`g\$oà[àkl`]j][gee]f\]\YhhjgY[`mf\]jl`]

MGA9;KGJH$j]imaj]kl`][gklg^kYd]klgZ]Y\bmkl]\lglYc]Y[[gmflg YfYkk]lgjdaYZadalql`Ylj]][lkl`]da^laf_

aeZYdYf[]&


39/92

37 Ptru (Itrt Lt



HYklk]jna[][gklakj][g_fak]\YkYf]ph]fk]gfYkljYa_`l%daf]ZYkakgn]jl`]Yn]jY_]h]jag\mfladl`]Z]f]lk

Z][ge]n]kl]\&A^l`]Z]f]lkn]klaee]\aYl]dq^gddgoaf_l`]afljg\m[lagfg^$gj[`Yf_]klg$Yh]fkagfhdYf$l`]hYklk]jna[][gklakj][g_fak]\aee]\aYl]dq&

L`]\]f]\Z]f]lYkk]lgjdaYZadalq[gehjak]kl`]hj]k]flnYdm]g^l`]\]f]\Z]f]lgZda_Ylagfd]kkhYkl

k]jna[][gklfglq]lj][g_fak]\Yf\d]kkl`]^YajnYdm]g^hdYfYkk]lkgmlgôà[`l`]gZda_YlagfkYj]lgZ]

k]lld]\\aj][ldq&L`]nYdm]g^YfqYkk]lakj]klja[l]\lgl`]kmeg^YfqhYklk]jna[][gklfglq]lj][g_fak]\Yf\

l`]hj]k]flnYdm]g^Yfq][gfgea[Z]f]lkYnYadYZd]afl`]^gjeg^j]^mf\k^jgel`]hdYfgjj]\m[lagfkaf

^mlmj][gfljaZmlagfklgl`]hdYf&

IS 19.96

IS 19.54

IS 19.7

IS 19.58

24 Cs ccut cy scsurs IS 8.14

F]oYf\Ye]f\]\klYf\Yj\kYf\afl]jhj]lYlagfk

L`]Y[[gmflaf_hgda[a]kY\ghl]\Yj][gfkakl]floal`l`gk]g^l`]hj]nagmkfYf[aYdq]Yj$]p[]hl^gjl`]^gddgoaf_f]oYf\Ye]f\]\A>JKYf\A>JA;afl]jhj]lYlagfk]^^][lan]Ykg^)BYfmYjq*()(2

A>JK*Sr-bs Pyt Group Cs-stt Sr-bs Pyt Trsctios]^^][lan]

)BYfmYjq*()(

A>JK+Busiss Cobitios (Rvis)Yf\A9K*/Cosoit Sprt Fici Sttts

()]^^][lan])Bmdq*((1af[dm\af_[gfk]im]flaYdYe]f\e]flklgA>JK/$A9K*)$A9K*0$

A9K+)Yf\A9K+1

A9K+1Fici Istruts Rcoitio Msurt Eiib H Its]^^][lan])Bmdq*((1

Aehjgn]e]flklgA>JKk9hjad*((1!

O`]fl`]Y\ghlagfg^l`]klYf\Yj\gjafl]jhj]lYlagfak\]]e]\lg`Yn]YfaehY[lgfl`]fYf[aYdklYl]e]flk

gjh]j^gjeYf[]g^l`]?jgmh$alkaehY[lak\]k[jaZ]\Z]dgo2

IS 8.28

A>JK*K`Yj]%ZYk]\HYqe]flJ]nak]\!L`]A9K:akkm]\YfYe]f\e]fllgA>JK*l`Yl[dYja]\l`]k[gh]Yf\l`]Y[[gmflaf_^gj_jgmh[Yk`%k]lld]\

k`Yj]%ZYk]\hYqe]flljYfkY[lagfk&L`]?jgmhY\ghl]\làkYe]f\e]flYkg^)BYfmYjq*()(&Al\a\fgl`Yn]

YfaehY[lgfl`]fYf[aYdhgkalagfgjh]j^gjeYf[]g^l`]?jgmh&

A>JK+:mkaf]kk;geZafYlagfkJ]nak]\!Yf\ A9K*/;gfkgda\Yl]\Yf\K]hYjYl]>afYf[aYdKlYl]e]flk

9e]f\]\!

A>JK+J]nak]\!afljg\m[]kka_fa[Yfl[`Yf_]kafl`]Y[[gmflaf_^gjZmkaf]kk[geZafYlagfkg[[mjjaf_Y^l]j

làk\Yl]&;`Yf_]kY^^][ll`]nYdmYlagfg^fgf%[gfljgddaf_afl]j]kl$l`]Y[[gmflaf_^gjljYfkY[lagf[gklk$l`]

afalaYdj][g_falagfYf\kmZk]im]fle]Ykmj]e]flg^Y[gflaf_]fl[gfka\]jYlagfYf\Zmkaf]kk[geZafYlagfk

Y[à]n]\afklY_]k&L`]k][`Yf_]koaddaehY[ll`]Yegmflg^_gg\oaddj][g_fak]\$l`]j]hgjl]\j]kmdlkafl`]

h]jag\l`YlYfY[imakalagfg[[mjkYf\^mlmj]j]hgjl]\j]kmdlk&

A9K*/9e]f\]\!j]imaj]kl`YlY[`Yf_]afl`]gof]jkàhafl]j]klg^YkmZka\aYjqoal`gmldgkkg^[gfljgd!akY[[gmfl]\^gjYkYljYfkY[lagfoal`gof]jkafl`]aj[YhY[alqYkgof]jk&L`]j]^gj]$km[`ljYfkY[lagfkoaddfg

dgf_]j_an]jak]lg_gg\oadd$fgjoaddal_an]jak]lgY_Yafgjdgkk&>mjl`]jegj]$l`]Ye]f\]\klYf\Yj\[`Yf_]k

l`]Y[[gmflaf_^gjdgkk]kaf[mjj]\Zql`]kmZka\aYjqYko]ddYkl`]dgkkg^[gfljgdg^YkmZka\aYjq&L`][`Yf_]k

ZqA>JK+J]nak]\!Yf\A9K*/9e]f\]\!oaddY^^][l^mlmj]Y[imakalagfkgjdgkkg^[gfljgdg^kmZka\aYja]kYf\

ljYfkY[lagfkoal`fgf%[gfljgddaf_afl]j]klk&

L`][`Yf_]afY[[gmflaf_hgda[qoYkYhhda]\hjgkh][lan]dqYf\`Y\fgeYl]jaYdaehY[lgf]Yjfaf_kh]jk`Yj]&

A9K+>afYf[aYdAfkljme]flk2J][g_falagfYf\E]Ykmj]e]fl=da_aZd]@]\_]\Al]ek

L`]Ye]f\e]fl[dYja]kl`YlYf]flalqakh]jeall]\lg\]ka_fYl]Yhgjlagfg l`]^YajnYdm][`Yf_]kgj[Yk`go

nYjaYZadalqg YfYf[aYdafkljme]flYkY`]\_]\al]e&LàkYdkg[gn]jkl`]\]ka_fYlagfg afYlagfYkY`]\_]\

jakcgjhgjlagfafhYjla[mdYjkalmYlagfk&L`]?jgmh`Yk[gf[dm\]\l`Yll`]Ye]f\e]floadd`Yn]fgaehY[lgfl`]

fYf[aYdhgkalagfgjh]j^gjeYf[]g l`]?jgmh$Ykl`]?jgmh`Ykfgl]fl]j]\aflgYfqkm[``]\_]k&


40/92

38 Ptru (Itrt Lt


24 Cs ccut cy scsurs ctu

Irvts t IRSs

Af9hjad*((1l`]A9K:akkm]\YfgefaZmkg^Ye]f\e]flklgalkklYf\Yj\k$hjaeYjadqoal`Yna]olgj]egnaf_

af[gfkakl]f[a]kYf\[dYja^qaf_ogj\af_&L`]j]Yj]k]hYjYl]ljYfkalagfYdhjgnakagfk^gj]Y[`klYf\Yj\&L`]

Y\ghlagfg^l`]^gddgoaf_Ye]f\e]flkj]kmdl]\af[`Yf_]klgY[[gmflaf_hgda[a]kZml\a\fgl`Yn]YfqaehY[l

gfl`]fYf[aYdhgkalagfgjh]j^gjeYf[]g^l`]_jgmh&

Akkm]\af9hjad*((1

A>JK0Oprti St Iortio2;dYja]kl`Ylk]_e]flYkk]lkYf\daYZadala]kf]]\gfdqZ]j]hgjl]\

o`]fl`gk]Ykk]lkYf\daYZadala]kYj]af[dm\]\afe]Ykmj]kl`YlYj]mk]\Zql`][à]^gh]jYlaf_\][akagf%

eYc]j&9kl`]?jgmhk[à]^gh]jYlaf_\][akagf%eYc]j\g]kj]na]ok]_e]flYkk]lkYf\daYZadala]k$l`]

?jgmh`Yk[gflafm]\lg\ak[dgk]làkaf^gjeYlagfafFgl]-

A9K/Sttt o Cs Fows2=phda[aldqklYl]kl`Ylgfdq]ph]f\almj]l`Ylj]kmdlkafj][g_fakaf_YfYkk]l

[YfZ][dYkka]\YkY[Yk`go^jgeafn]klaf_Y[lanala]k&LàkYe]f\e]floaddaehY[ll`]hj]k]flYlagfaf

l`]klYl]e]flg^[Yk`gokg^l`][gflaf_]fl[gfka\]jYlagfgfl`]Zmkaf]kk[geZafYlagf[gehd]l]\af

*()(mhgf[Yk`k]lld]e]fl

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_gg\oadd$Y[imaj]\afYZmkaf]kk[geZafYlagf$akl`]gh]jYlaf_k]_e]flYk\]f]\afA>JK0Z]^gj]

Y__j]_Ylagf^gjj]hgjlaf_hmjhgk]k&L`]Ye]f\e]fl`YkfgaehY[lgfl`]?jgmhYkl`]YffmYd

aehYaje]fll]klakh]j^gje]\Z]^gj]Y__j]_Ylagf

Gl`]jYe]f\e]flkj]kmdlaf_^jgeAehjgn]e]flklgA>JKklgl`]^gddgoaf_klYf\Yj\k\a\fgl`Yn]YfqaehY[l

gfl`]Y[[gmflaf_hgda[a]k$fYf[aYdhgkalagfgjh]j^gjeYf[]g^l`]?jgmh2

A>JK*Sr-bs Pyt

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A9K)/Lss

A9K+0 Itib ssts

A9K+1Fici Istruts Rcoitio Msurt

*&-KlYf\Yj\kakkm]\Zmlfglq]l]^^][lan]

KlYf\Yj\kakkm]\Zmlfglq]l]^^][lan]mhlgl`]\Yl]gâkkmYf[]g^l`]?jgmhkfYf[aYdklYl]e]flkYj]

dakl]\Z]dgo&Làkdaklaf_akg^klYf\Yj\kYf\afl]jhj]lYlagfkakkm]\$oà[`l`]?jgmhj]YkgfYZdq]ph][lklgZ]

Yhhda[YZd]YlY^mlmj]\Yl]&L`]?jgmhafl]f\klgY\ghll`gk]klYf\Yj\ko`]fl`]qZ][ge]]^^][lan]&

IS 8.30

A9K*,J]dYl]\HYjlqJK^gjj]hgjlaf_hmjhgk]keYqZ]kmZb][llgYkh][a[d]_Ydhjg[]kk]&_&$afl`]

=mjgh]YfMfagfgj9mkljYdaY!&Afl`gk]bmjak\a[lagfl`]]^^][lan]\Yl]eYql`]j]^gj]Z]\a^^]j]fl^jgel`]A9K:k&


41/92

3 Ptru (Itrt Lt


*&-KlYf\Yj\kakkm]\Zmlfglq]l]^^][lan][gflafm]\

A9K+*>afYf[aYdAfkljme]flk2Hj]k]flYlagf;dYkka[Ylagfg^Ja_`lkAkkm]k

L`]Ye]f\e]fllgA9K+*ak]^^][lan] gjYffmYdh]jag\kZ]_affaf_gfgjY^l]j)>]ZjmYjq*()(Yf\[`Yf_]\l`]\]falagfg^YfYf[aYddaYZadalqafgj\]jlg[dYkka^qja_`lkakkm]kYf\[]jlYafghlagfkgjoYjjYflk!Yk]imalq

afkljme]flkaf[Yk]ko`]j]km[`ja_`lkYj]_an]fhjgjYlYlgYddg^l`]]paklaf_gof]jkg^l`]kYe][dYkkg^Yf

]flalqkfgf%\]janYlan]]imalqafkljme]flk$gjlgY[imaj]Yp]\fmeZ]jg l`]]flalqkgof]imalqafkljme]flk

^gjYp]\YegmflafYfq[mjj]f[q&LàkYe]f\e]floadd`Yn]fgaehY[lgfl`]?jgmhY^l]jafalaYdYhhda[Ylagf&

A>JK>afYf[aYdAfkljme]flk2;dYkka[YlagfYf\E]Ykmj]e]fl

A>JK1Ykakkm]\j]][lkl`]jklh`Yk]g^l`]:gYj\kogjcgfl`]j]hdY[]e]flgÂ9K+1Yf\Yhhda]klg

[dYkka[YlagfYf\e]Ykmj]e]flg^fYf[aYdYkk]lkYk\]f]\afA9K+1&L`]klYf\Yj\ak]^^][lan]^gjYffmYd

h]jag\kZ]_affaf_gfgjY^l]j)BYfmYjq*()+&AfkmZk]im]flh`Yk]k$l`]:gYj\oaddY\\j]kk[dYkka[Ylagf

Yf\e]Ykmj]e]flg^fYf[aYddaYZadala]k$`]\_]Y[[gmflaf_Yf\\]j][g_falagf&L`][gehd]lagfg^làkhjgb][l

ak]ph][l]\afea\*())&L`]Y\ghlagfgÂ>JK1oadd`Yn]Yf]^^][lgfl`][dYkka[YlagfYf\e]Ykmj]e]flg^

l`]?jgmhkfYf[aYdYkk]lk&@go]n]j$l`]?jgmh\]l]jeaf]\l`Yll`]]^^][lk`YddZ]imYfla]\af[gfbmf[lagf

oal`l`]gl`]jh`Yk]ko`]fakkm]\lghj]k]flY[gehj]`]fkan]ha[lmj]&

A>JA;),Hj]hYqe]flkg^Yeafaeme^mf\af_j]imaj]e]fl9e]f\e]fl!

L`]Ye]f\e]fllgA>JA;),ak]^^][lan]^gjYffmYdh]jag\kZ]_affaf_gfgjY^l]j)BYfmYjq*())oal`

j]ljgkh][lan]Yhhda[Ylagf&L`]Ye]f\e]flhjgna\]k_ma\Yf[]gfYkk]kkaf_l`]j][gn]jYZd]Yegmflg^Yf]l

h]fkagfYkk]l&L`]Ye]f\e]flh]jealkYf]flalqlglj]Yll`]hj]hYqe]flg^Yeafaeme^mf\af_j]imaj]e]fl

YkYfYkk]l&L`]Ye]f\e]flak\]]e]\lg`Yn]fgaehY[lgfl`]fYf[aYdklYl]e]flkg^l`]?jgmh&

A>JA;)=plaf_makàf_>afYf[aYdDaYZadala]koal`=imalqAfkljme]flk

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]imalqafkljme]flkakkm]\lgY[j]\algjlg]plaf_mak`YfYf[aYddaYZadalqimYda^qYk[gfka\]jYlagfhYa\&L`]

]imalqafkljme]flkakkm]\Yj]e]Ykmj]\Yll`]aj^YajnYdm]&Af[Yk]làk[YffglZ]j]daYZdqe]Ykmj]\$l`]qYj]

e]Ykmj]\Yll`]^YajnYdm]g^l`]daYZadalq]plaf_mak`]\&9fq_Yafgjdgkkakj][g_fak]\aee]\aYl]dqafhjglgj

dgkk&L`]Y\ghlagfg^làkafl]jhj]lYlagfoadd`Yn]fg]^^][lgfl`]fYf[aYdklYl]e]flkg^l`]?jgmh&

Aehjgn]e]flklgA>JKkakkm]\afEYq*()(!

L`]A9K:akkm]\Aehjgn]e]flklgA>JKk$YfgefaZmkg^Ye]f\e]flklgalkA>JKklYf\Yj\k&L`]Ye]f\e]flk

`Yn]fglZ]]fY\ghl]\Ykl`]qZ][ge]]^^][lan] gjYffmYdh]jag\kgfgjY^l]j]al`]j)Bmdq*()(gj

)BYfmYjq*())&L`]Ye]f\e]flkdakl]\Z]dgo$Yj][gfka\]j]\lg`Yn]Yj]YkgfYZd]hgkkaZd]aehY[lgf

l`]?jgmh2

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A9K*/Cosoit Sprt Fici Sttts

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L`]?jgmh$`go]n]j$]ph][lkfgaehY[l^jgel`]Y\ghlagfg^l`]Ye]f\e]flkgfalkfYf[aYdhgkalagfgjh]j^gjeYf[]&

Ctry

A9K0&+(j]imaj]k\ak[dgkmj]g^l`gk]klYf\Yj\kl`Yl`Yn]Z]]fakkm]\oà[`Yj]fglq]l]^^][lan]Yf\l`Ylhjgna\]

cfgofgjj]YkgfYZdq]klaeYZd]af^gjeYlagflg]fYZd]mk]jklgYkk]kkl`]hgkkaZd]aehY[lg^l`]Yhhda[Ylagfg^km[`

A>JKkgfYf]flalqkfYf[aYdklYl]e]flk&L`]j]^gj]$l`]?jgmh`Ykdakl]\klYf\Yj\kYf\afl]jhj]lYlagfkl`YlYj]fglq]l

]^^][lan]$oà[àlj]YkgfYZdq]ph][lklgZ]Yhhda[YZd]YlY^mlmj]\Yl]a&]&$geallaf_lgdaklYe]f\e]flkl`Yl`Yn]fg

aehY[l$km[`YkA>JK)gjA9K+,!&


42/92

40 Ptru (Itrt Lt


3 Busss cts

custs 2

L`]?jgmh`YkY[imaj]\)((g^l`]k`Yj][YhalYdg^


43/92

41 Ptru (Itrt Lt


3 Busss cts ctu

L`]^YajnYdm]g^l`]a\]flaYZd]Ykk]lkYf\daYZadala]kg^Hgd]DmZja[YflkYkYll`]\Yl]g^Y[imakalagfo]j]2

Hgd]DmZja[Yflk[gfljaZml]\MK*1(eaddagf^jgel`]\Yl]g^Y[imakalagf)>]ZjmYjq*((1!lg

+)j]]`gd\dYf\Yf\Zmad\af_kFgl])+! *- )0

J]faf_]imahe]flFgl])+! ,- -)

;Yk`Yf\[Yk`]imanYd]flk IS 7.40(c)

LjY\]j][]anYZd]k - 3

Ivts 6 6

0* /1

LjY\]hYqYZd]k 6 6

Hjgnakagf^gj\][geeakkagfaf_[gklk /! /!


44/92

42 Ptru (Itrt Lt


,&Afl]j]klkafbgafln]flmj]k

Afl]j]klkafbgafldq[gfljgdd]\Ykk]lkYf\gh]jYlagfk IS 31.56

Bgafldq[gfljgdd]\hah]daf]

?gg\H]ljgd]mebgafldqoal`gl`]jhYjla[ahYflkgofk[]jlYafhah]daf]Ykk]lk$oà[àlegkldqmk]klgljYfkhgjl

alkgofgadlgl`]f]Yj]kleYafgaddaf]&?gg\H]ljgd]mekk`Yj]ak*-&

>Yje%gmlYjjYf_]e]fl

?gg\H]ljgd]me]fl]j]\aflgYfY_j]]e]floal`Gad[glgk`Yj][gklkYf\jakckYkkg[aYl]\oal`]phdgjYlagf

Y[lanala]kgf]d\?jarrdq&Gad[g[gfljaZml]\MK*+eaddagfYf\afj]lmjfj][]an]kY*(ogjcaf_afl]j]klafl`]

]d\&Gad[goadd[gfljaZml]*(g^gh]jYlaf_[gklkYf\[YhalYd]ph]f\almj]_gaf_^gjoYj\Yf\?gg\H]ljgd]me

`YkZ]]fYhhgafl]\Ykgh]jYlgj&

Hjg\m[lagf%k`Yjaf_Y_j]]e]flHK9!^gjZdg[c9g^Jg[c]d\

9HK9`YkZ]]fka_f]\oal`l`]GadYf\?YkEafakljqg^H]ljgdYf\\mjaf_l`]q]Yj&AfY[[gj\Yf[]oal`làk

HK9$afYfq_an]fq]Yj$?gg\H]ljgd]mek]flald]e]fllggad^jgel`]hjgb][loaddm[lmYl]$\]h]f\]flmhgf

^Y[lgjkaf[dm\af_[memdYlan][YhalYd]ph]f\almj]$afYlagfYf\gadhja[]k$Yf\ak\]l]jeaf]\l`jgm_`Y^gjemdYt t PS

KmeeYjak]\fYf[aYdklYl]e]flaf^gjeYlagf^gjl`]_jgmhkk`Yj]g^bgafldq[gfljgdd]\Ykk]lkYf\gh]jYlagfk

ak\ak[dgk]\Z]dgo2IS 31.21

2 *1

US$ US$

Ncurrt ssts

=phdgjYlagfYf\]nYdmYlagfYkk]lk ,0 --

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L`]Y__j]_Yl]g^l`]?jgmhk[geeale]flkl`jgm_`bgafldq[gfljgdd]\gh]jYlagfkak2

IS 31.55

2 *1

US$ US$

;YhalYd *( +(

=phdgjYlagfYf\gl`]j[geeale]flk ,0 -)


45/92

43 Ptru (Itrt Lt


,&Afl]j]klkafbgafln]flmj]k[gflafm]\

Afl]j]klkafbgafldq[gfljgdd]\]flala]k

?gg\H]ljgd]me`YkY-(afl]j]klafN]kk]dDaeal]\$Ybgafldq[gfljgdd]\]flalqoà[àkafngdn]\afl`]

ljYfkhgjlYlagfg^gadYf\h]ljgd]mehjg\m[lk&L`]afl]j]klaflàkbgafln]flmj]akY[[gmfl]\^gjmkaf_l`]

]imalqY[[gmflaf_e]l`g\&

KmeeYjak]\fYf[aYdklYl]e]flaf^gjeYlagfg^l`]]imalqY[[gmfl]\bgafln]flmj]]flalqak\ak[dgk]\Z]dgo2

2 *1

US$ US$

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>afYf[][gklkYf\gl`]jfYf[]]ph]fk]

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;mjj]fldaYZadala]k 1* 36

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Ctry

AfY^Yje%afkalmYlagfl`]ljYfk^]jgjj]lYafkYhYjlg^l`]hjgh]jlqYf\[gflafm]klg^mf\alkk`Yj]g^^mlmj][gklk&

L`]j]^gj]Y^Yje%afj]hj]k]flkY\akhgkYdg^YhYjlg^l`]ljYfk^]jgjkgadYf\_Ykhjgh]jlqaf]p[`Yf_]^gjl`]^mf\af_g^

^mlmj][gklkYf\l`]^mf\af_g^^mlmj][gklkj]hj]k]flkY\]^]jj]\Y[imakalagf[gkllgl`]ljYfk^]j]]&

>Yje%afYf\^Yje%gmlY_j]]e]flk[gmd\Z]kljm[lmj]\affme]jgmkoYqk$kge]af[dm\af_Yp]\egf]lYjqYegmfloàd]

gl`]jkeYqZ]egj]]paZd]Yf\klYl]$^gj]pYehd]$l`Yl[YhalYd]ph]f\almj]kgn]jl`]f]pln]q]YjkoaddZ]hYa\^gjZq

l`]ljYfk^]j]]j]_Yj\d]kkgô`Yll`gk]YegmflkeYqZ]&


46/92

44 Ptru (Itrt Lt


-&Gh]jYlaf_k]_e]flaf^gjeYlagf

>gjeYfY_]e]flhmjhgk]k$?gg\H]ljgd]meakgj_Yfak]\aflgZmkaf]kkmfalkZYk]\gfl`]eYaflqh]kg^

Y[lanala]kYf\`Ykl`j]]j]hgjlYZd]gh]jYlaf_k]_e]flkYk^gddgok2

Gad]phdgjYlagfYf\hjg\m[lagfk]_e]fl$af[dm\]kYddmhklj]YeZmkaf]kkY[lanala]k

J]faf_Yf\ljY\af_g^[jm\]gadYf\gadhjg\m[lk&Af[dm\]k\gofklj]YeY[lanala]kkm[`YkHgd]DmZja[Yflk

j]f]jqhdYflY[imaj]\af*((1Yf\gl`]jj]f]jqYkk]lk$eYjc]laf_Yf\ljY\af_g^gadYf\h]ljgd]me

hjg\m[lk

GadljYfkhgjlYlagfk]_e]flj]hj]k]flkgh]jYlagfg^bgafldqgof]\hah]daf]Ykk]lk$oà[àkegkldqmk]\lg

ljYfkhgjlgofgadlgl`]f]Yj]kleYafgaddaf]

Fggh]jYlaf_k]_e]flk`Yn]Z]]fY__j]_Yl]\lg^gjel`]YZgn]j]hgjlYZd]gh]jYlaf_k]_e]flk&

EYfY_]e]flegfalgjkl`]gh]jYlaf_j]kmdlkgâlkZmkaf]kkmfalkk]hYjYl]dq^gjl`]hmjhgk]gêYcaf_

\][akagfkYZgmlj]kgmj[]Yddg[YlagfYf\h]j^gjeYf[]Ykk]kke]fl&K]_e]flh]j^gjeYf[]ak]nYdmYl]\ZYk]\

gfgh]jYlaf_hjglgjdgkkYf\ake]Ykmj]\[gfkakl]fldqoal`gh]jYlaf_hjglgjdgkkafl`][gfkgda\Yl]\

fYf[aYdklYl]e]flk&@go]n]j$?jgmhfYf[af_af[dm\af_fYf[][gklkYf\fYf[]af[ge]!Yf\af[ge]lYp]kYj]eYfY_]\gfY_jgmhZYkakYf\Yj]fglYddg[Yl]\lggh]jYlaf_k]_e]flk&

LjYfk^]jhja[]kZ]lo]]fgh]jYlaf_k]_e]flkYj]gfYfYjekd]f_l`ZYkakafYeYff]jkaeadYjlgljYfkY[lagfk

oal`làj\hYjla]k&

)& Afl]j%k]_e]flj]n]fm]kYj]]daeafYl]\gf[gfkgda\Ylagf&

*& K]_e]flhjgl\g]kaf[dm\]hjgl^jgeafl]j%k]_e]flkYd]k&

+& K]_e]flYkk]lk\gfglaf[dm\]\]^]jj]\lYp$_gg\oaddYf\gl`]jfYf[aYdYkk]lkYkl ]k]Ykk]lkYj]eYfY_]\gfY_jgmhZYkak&

,& K]_e]fldaYZadala]k\gfglaf[dm\]\] ]jj]\lYp$[mjj]fllYphYqYZd]$Ykl`]k]daYZadala]kYj]eYfY_]\gfY_jgmhZYkak&

-& ;YhalYd]ph]f\almj][gfkaklkg^[YhalYdar]\]phdgjYlagf]ph]f\almj]$\]n]dghe]fl]ph]f\almj]$Y\\alagfklghjgh]jlq$hdYflYf\]imahe]flYf\lggl`]jaflYf_aZd]Ykk]lkaf[dm\af_Ykk]lk^jgel`]Y[imakalagfg^kmZka\aYja]k&

r 3 cr 2 O

xrt

ruct

J]faf_Yf\tr

cru truructs

Otrsrtt

9\bmkle]flk

ts Cst

IFRS 8.23()

IFRS 8.23(b)

Rvu

=pl]jfYd[mklge]j *$0/) 1-/ +$0*0 IFRS 8.23()

Afl]j%k]_e]fl -./ )* )), .1+!

Tt rvu +,+0 1.1 4 .1+! +)+- IFRS 8.23()

Rsuts

afYf[]af[ge] *, *, IFRS 8.23

>afYf[][gklk 1,! 1,! IFRS 8.23

K]_e]flhjgl +)1 0** /0 */.+! +)-.

Ort ssts -/* *0/ -. 3)0/! -0-0 IFRS 8.24()

Ort ts (32 )0/! (4 ,)0/ +-+!

Otr st rt IFRS 8.24(b)

Afn]kle]flafbgafln]flmj] )),

;YhalYd]ph]f\almj]- +)* )* +*, IFRS 8.28

9ddgoYf[]^gjZY\\]Zlk 3 3 6


47/92

45 Ptru (Itrt Lt


-&Gh]jYlaf_k]_e]flaf^gjeYlagf[gflafm]\

)& Afl]j%k]_e]flj]n]fm]kYj]]daeafYl]\gf[gfkgda\Ylagf&

*& K]_e]flhjgl\g]kaf[dm\]hjgl jgeafl]j%k]_e]flkYd]k&

+& K]_e]flYkk]lk\gfglaf[dm\]\]^]jj]\lYp$_gg\oaddYf\gl`]jfYf[aYdYkk]lkYkl`]k]Ykk]lkYj]eYfY_]\gfY_jgmhZYkak&

,& K]_e]fldaYZadala]k\gfglaf[dm\]\]^]jj]\lYp$[mjj]fllYphYqYZd]$Ykl`]k]daYZadala]kYj]eYfY_]\gfY_jgmhZYkak&

-& ;YhalYd]ph]f\almj][gfkaklkg [YhalYdar]\]phdgjYlagf]ph]f\almj]$\]n]dghe]fl]ph]f\almj]$Y\\alagfklghjgh]jlq$hdYflYf\]imahe]flYf\lggl`]jaflYf_aZd]Ykk]lkaf[dm\af_Ykk]lk^jgel`]Y[imakalagfg^kmZka\aYja]k&

9ddj]n]fm]ak_]f]jYl]\^jgekYd]klg[mklge]jkdg[Yl]\afH]ljgdYf\&

J]n]fm]^jgen]eYbgj[mklge]jk]p[]]\)(g^?jgmh[gfkgda\Yl]\j]n]fm]Yf\Yegmfl]\lg

MK+-.eaddagf$MK+/0eaddagf$MK,)-eaddagf$MK.-)eaddagfYf\MK.((eaddagf*((12MK+-*

eaddagf$MK+0)eaddagf$MK,((eaddagf$MK-)*eaddagfYf\MK+,,eaddagfj]kh][lan]dq!$Yjakaf_^jgekYd]k

g^[jm\]gad&

9ddfgf%[mjj]flYkk]lkg^l`]?jgmhYj]dg[Yl]\afH]ljgdYf\&

IFRS 8.33()

IFRS 8.34

IFRS 8.33(b)

r

+)afYf[][gklk ,(! ,(! IFRS 8.23

K]_e]flhjgl 2433 722 0 *.0! )1//

Ort ssts -*+* 37 +. 3(7 -*10

Ort ts (23 (4 (2 ,7 (4 IFRS 8.24()

Otr st rt IFRS 8.24(b)

Afn]kle]flafbgafln]flmj] 0) 0) IFRS 8.28

;YhalYd]ph]f\almj]- *)* 6 *)0

9ddgoYf[]^gjZY\\]Zlk 3 *! -!


48/92

46 Ptru (Itrt Lt


.&Gh]jYlaf_hjgl'dgkk!

Gh]jYlaf_hjglakklYl]\Y^l]j[`Yj_af_!'[j]\alaf_2

.&)&AehYaje]flg^gadYf\_Ykhjgh]jla]k

>dgg\k`Yn]\YeY_]\[]jlYafakgdYl]\hjg\m[lagf^Y[adala]kg^=Y_d]]d\&gpYf\KfYc]o`]j]

?gg\H]ljgd]meaf[mjj]\_]gdg_a[YdYf\_]gh`qka[Yd[gklkZmlo`]j]fgja_`lk`Yn]q]lZ]]f_jYfl]\Zq

H]ljgdYf\_gn]jfe]fl&

.&,&?YafgfkYd]g^]phdgjYlagfYf\]nYdmYlagfYkk]lk

L`][gehYfq]fl]j]\aflgY^Yje%gmlY_j]]e]floal`Gad[glgk`Yj][gklkYf\jakckYkkg[aYl]\oal`

]phdgjYlagfY[lanala]kgf?jarrdq]d\Yk\]k[jaZ]\afFgl],&9_Yafgf\akhgkYdg^]phdgjYlagfYkk]lkg^

MK)eaddagfoYkj][g_fak]\&

9ddhjglkYf\dgkk]kafl`][mjj]flYf\hj][]\af_q]Yjo]j]\]jan]\^jge[gflafmaf_gh]jYlagfk&

2 *1

US$ US$

=ehdgq]]Z]f]lk]ph]fk] )-0! 6 IS 1.104


49/92

47 Ptru (Itrt Lt


.&Gh]jYlaf_hjgl'dgkk![gflafm]\

7 Rvu tr c

Ctry

T ispos o xportio vutio ssts ws rcois i ccorc wit t xp 6 o ED 9$a&]&$Y

^Yje%afYjjYf_]e]flak[gfka\]j]\YkY[gkl%k`Yjaf_Yf\jakc%k`Yjaf_YjjYf_]e]flo`]j]Zqgf]hYjlqk]ddkYfafl]j]klaf

]phdgjYlagfYkk]lklgYfgl`]jhYjlq&L`]k]ddaf_hYjlqogmd\j][g_fak]Y_Yafgjdgkkgf\akhgkYdg^l`]]phdgjYlagfYkk]lk$

oàd]l`]Zmq]jogmd\j][g_fak]YbgaflYkk]l&

9[[gmflaf_hgda[a]k^gj^YjeafYjjYf_]e]flkafl`]]phdgjYlagfYf\]nYdmYlagfh`Yk]l`YlYj]ZYk]\gffYlagfYd?99Hk

oaddg^l]fj]imaj]l`Yl2

L`]^Yje]]j][g_fak]kalk]ph]f\almj]mf\]jl`]YjjYf_]e]flafj]kh][lgâlkgofafl]j]klYf\l`Ylj]lYaf]\Zql`]

^Yjegj$YkYf\o`]fl`][gklkYj]af[mjj]\&L`]^Yje]]Y[[gmflk^gjalk]ph]f\almj]kmf\]jY^YjeafYjjYf_]e]flaf

l`]kYe]oYqYk\aj][ldqaf[mjj]\]phdgjYlagfYf\]nYdmYlagf]ph]f\almj]

L`]^YjegjY[[gmflk^gjl`]^Yje%gmlYjjYf_]e]flYk^gddgok2

L`]^Yjegj\g]kfglj][gj\Yfq]ph]f\almj]eY\]Zql`]^Yje]]gfalkZ]`Yd^

L`]^Yjegj\g]kfglj][g_fak]Y_Yafgjdgkkgfl`]^YjegmlYjjYf_]e]fl$ZmljYl`]jj]\]ka_fYl]kYfq[gklk

hj]nagmkdq[YhalYdak]\afj]dYlagflgl`]o`gd]afl]j]klYkj]dYlaf_lgl`]hYjlaYdafl]j]klj]lYaf]\$Yf\

9fq[Yk`[gfka\]jYlagfj][]an]\ak[j]\al]\Y_Yafkl[gklkhj]nagmkdq[YhalYdak]\afj]dYlagflgl`]o`gd]afl]j]kl

oal`Yfq]p[]kkY[[gmfl]\^gjZql`]^YjegjYkY_Yafgf\akhgkYd&

A^Yf]flalqYhhda]kalkhj]nagmk?99HY[[gmflaf_hgda[qafj]kh][lg^^YjeafYjjYf_]e]flk$alakj]imaj]\lgYdkgeYc]l`]

^Yjeaf\ak[dgkmj]kafY[[gj\Yf[]oalàlkhj]nagmk?99H&

>gjl`]hmjhgk]kg^l`]k]addmkljYlan]fYf[aYdklYl]e]flko`]j]?gg\H]ljgd]meakl`]^Yjegj$Yfq[Yk`[gfka\]jYlagf

j][]an]\ak[j]\al]\Y_Yafkl[gklkhj]nagmkdq[YhalYdak]\afj]dYlagflgl`]o`gd]afl]j]kloal`Yfq]p[]kkY[[gmfl]\^gjZq

l`]^YjegjYkY_Yafgf\akhgkYd&

2 *1 IS 18.35(b)

US$ US$

J]n]fm]^jge[jm\]gadkYd]k +$,*/ *$.*/

J]n]fm]^jgeh]ljgd]mehjg\m[lkYd]k ,() *1(

Tt rvu +0*0 *1)/

Itrst c *, *- IFRS 7.20(b)


50/92

48 Ptru (Itrt Lt


0&Af[ge]lYp

L`]eYbgj[gehgf]flkg^af[ge]lYp]ph]fk]^gjl`]q]Yjk]f\]\+)


51/92

4 Ptru (Itrt Lt


0&Af[ge]lYp[gflafm]\

rr tx


52/92


53/92

51 Ptru (Itrt Lt


xrt vut ssts

US$ IFRS 6.23

IFRS 6.25

IFRS 6.24(b)

;gklYkYl)YfmYjq*1 +.)

ts *1+

Mfkm[[]kk^md]phdgjYlagf]ph]f\almj]\]j][g_fak]\ /-!

LjYfk^]jlggadYf\_Ykhjgh]jla]k --!

;gklYkYl+)JK.f]]\klgZ]j]n]jk]\o`]fl`]

j]imaj]e]flkkh][a]\afhYjY_jYh`k)(1lg)*+g^A9K+.`Yn]Z]]fe]l&

Afkge][aj[meklYf[]ko`]fYf]flalqj][g_fak]kYfaehYaje]flg^Yf==Ykk]l$alYdkgf]]\klg\]j][g_fak]l`]Ykk]l

a^fg^mlmj]][gfgea[Z]f]lkak]ph][l]\&


54/92


55/92

53 Ptru (Itrt Lt


3 Otr rrty t ut

Mk]^mddan]k

L`]mk]^mddan]kg^l`]Ykk]lkYj]]klaeYl]\Yk^gddgok2

:mad\af_k *(q]Yjk

HdYflYf\]imahe]fl -lg)-q]Yjk

IS 16.73(c)

Af[dm\]\afgl`]jhdYflYf\]imahe]flYl+)


56/92

54 Ptru (Itrt Lt


),&Gl`]jaflYf_aZd]Ykk]lkYf\_gg\oadd

Gl`]jaflYf_aZd]Ykk]lkegkldqj]hj]k]flk[gehml]jkg^loYj]oà[àkZ]af_Yegjlak]\gn]jl`]ajmk]^md

][gfgea[dan]kg^l`j]]q]Yjk&

IS 36.118()

)-&AehYaje]fldgkk]k

AehYaje]fll]klaf_g^_gg\oadd

?gg\oaddY[imaj]\l`jgm_`Zmkaf]kk[geZafYlagfk`YkZ]]fYddg[Yl]\lglog[Yk`%_]f]jYlaf_mfalk$oà[`Yj]

Ydkgj]hgjlYZd]gh]jYlaf_k]_e]flkYk^gddgok2

Gad]phdgjYlagfYf\hjg\m[lagf[Yk`%_]f]jYlaf_mfal

J]f]jqhdYfl[Yk`%_]f]jYlaf_mfal

Gad]phdgjYlagfYf\hjg\m[lagf[Yk`_]f]jYlaf_mfal

L`]ZYdYf[]g^_gg\oaddj]hj]k]flkhjgnakagfYdnYdm]Y[imaj]\l`jgm_`Y[imakalagfg^


57/92

55 Ptru (Itrt Lt


)-&AehYaje]fldgkk]k[gflafm]\

y ssuts us vuus ccuts

L`][Yd[mdYlagfg^nYdm]%af%mk]^gjj]f]jqhdYflakegklk]fkalan]lgl`]^gddgoaf_Ykkmehlagfk2

?jgkkeYj_af


58/92

56 Ptru (Itrt Lt


)-&AehYaje]fldgkk]k[gflafm]\


59/92

57 Ptru (Itrt Lt


).&H]fkagfZ]f]lgZda_Ylagf

L`]?jgmh`YkYfYn]jY_]kYdYjq\]f]\Z]f]lh]fkagfk[`]e][gn]jaf_Yddg^alk]ehdgq]]kafH]ljgdYf\&

;gfljaZmlagfkYj]eY\]lgYk]hYjYl]dqY\eafakl]j]\^mf\&

L`]Yegmflkj][g_fak]\afgl`]jgh]jYlaf_]ph]fk]kdaf]afl`]af[ge]klYl]e]flYj]Yk^gddgok2

IS 19.120(b)

L`]Y[lmYdj]lmjfgfhdYfYkk]lkYegmfl]\lgMK)(eaddagf*((12MK-eaddagf!&

L`]Yegmflkj][g_fak]\afl`]ZYdYf[]k`]]lYll`]j]hgjlaf_\Yl]Yj]Yk^gddgok2

IS 19.120()

IS 19.120()

L`]]ph][l]\j][gn]jqgjk]lld]e]flg^l`]\]f]\Z]f]lgZda_YlagfakYk^gddgok2

"=ph][l]\j][gn]jqgjk]lld]e]floal`af)*egfl`k^jgel`]j]hgjlaf_\Yl]&

L`]egn]e]flafl`]\]f]\Z]f]lgZda_YlagfakYk^gddgok2IS 19.120(c)

L`]egn]e]flafl`]hdYfYkk]lkakYk^gddgok2 IS 19.120()

L`]?jgmh]ph][lklg[gfljaZml]MK).eaddagflgl`]\]f]\Z]f]lhdYfaf*()(%*())& IS 19.120()

2 *1

US$ US$ IS 19.120()

;mjj]flk]jna[][gkl ), ),

HYklk]jna[][gkl

Afl]j]kl[gklgfZ]f]lgZda_Ylagf 0 )(

=ph][l]\j]lmjfgfhdYfYkk]lk 1! 1!

glYdf]l\]f]\Z]f]lh]fkagfk[gklk 4 4

2 *1

US$ US$ IS 19.120()

Hj]k]flnYdm]g^l`]\]f]\Z]f]lgZda_Ylagf -( ,,

>YajnYdm]g^hdYfYkk]lk */! *+!

F]l\]f]\Z]f]lgZda_Ylagf 23 2

Mfj][g_fak]\hYklk]jna[][gkl

glYdf]l\]f]\Z]f]lgZda_Ylagf 22 2

2 *1

US$ US$ IS 19.109IS 19.110

;mjj]fl" * *Fgf%[mjj]fl *( )0

F]l\]f]\Z]f]lgZda_Ylagf 22 2

2 *1

US$ US$ IS

ey good_petroleum_2010 financial statement ifrs

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