$" MATERIAL#ACCOUNTING#POLICY#INFORMATION#(CONT’D") +*+ Changes!in!accounting!policies!arising!from!adoption!of!new!MFRSs!and!Amendments!to!MFRSs The!accounting!policies!adopted!by!the!Group!and!the!Company!are!consistent!with!those!of!the!previous!financial!year&!except!for! the!adoption!of!the!following!new!MFRSs!and!Amendments!to!MFRSs) E!ective"for"financial"periods"beginning"on"or"after"#"January"$%$&' MFRS!$#$)!Disclosure!of!Accounting!Policies!(Amendments!to!MFRS!$#$!and!MFRS!Practice!Statement!") $!January!"#"+ MFRS!$#,)!Definition!of!Accounting!Estimates!(Amendment!to!MFRS!$#,) $!January!"#"+ MFRS!$0)!Insurance!Contracts!-!Initial!Application!of!MFRS!$0!and!MFRS!-!-!Comparative!Information $!January!"#"+ (Amendment!to!MFRS!$0) MFRS!$$")!Deferred!Tax!related!to!Assets!and!Liabilities!arising!from!a!Single!Transaction $!January!"#"+ (Amendments!to!MFRS!$$") MFRS!$$")!International!Tax!Reform!-!Pillar!Two!Model!Rules!(Amendment!to!MFRS!$$") $!January!"#"+ Adoption!of!the!above!new!MFRSs!and!Amendments!to!MFRSs!did!not!have!any!material!e(ect!on!the!financial!performance!or! position!of!the!Group!and!of!the!Company&!except!for) MFRS#!%!&#Disclosure#of#Accounting#Policies#(Amendments#to#MFRS#!%!#and#MFRS#Practice#Statement#$) The!amendments!to!MFRS!$#$!and!MFRS!Practice!Statement!"!provide!guidance!and!examples!to!help!entities!apply!materiality! judgements!to!accounting!policy!disclosures'!The!amendments!aim!to!help!entities!provide!accounting!policy!disclosures!that!are! more!useful!by!replacing!the!requirement!for!entities!to!disclose!their!“significant”!accounting!policies!with!a!requirement!to!disclose! their!“material”!accounting!policies!and!adding!guidance!on!how!entities!apply!the!concept!of!materiality!in!making!decisions!about! accounting!policy!disclosures' The! amendments! have! had! an! impact! on! the! Group’s! and! the! Company’s! disclosures! of! accounting! policies&! but! not! on! the! measurement&!recognition!or!presentation!of!any!items!in!the!Group’s!and!the!Company’s!financial!statements' +*$ Standards!issued!but!not!yet!e0ective The!new!MFRSs!and!Amendments!to!MFRSs!that!are!issued!but!not!yet!e(ective!up!to!the!date!of!issuance!of!the!Group’s!and!of! the!Company’s!financial!statements!are!disclosed!below'!The!Group!and!the!Company!intend!to!adopt!these!standards&!if!applicable&! when!they!become!e(ective' MFRS!$#$)!Classification!of!Liabilities!as!Current!or!Non-current!(Amendments!to!MFRS!$#$) $!January!"#"1 MFRS!$%)!Lease!Liability!in!a!Sale!and!Leaseback!(Amendments!to!MFRS!$%) $!January!"#"1 MFRS!$#$)!Non-current!Liabilities!with!Covenants!(Amendments!to!MFRS!$#$) $!January!"#"1 MFRS!0!and!MFRS!$#0)!Supplier!Finance!Arrangements!(Amendments!to!MFRS!0!and!MFRS!$#0) $!January!"#"1 MFRS!$"$)!Lack!of!Exchangeability!(Amendments!to!MFRS!$"$) !$!January!"#"/ MFRS!$#!and!MFRS!$",)!Sale!or!Contribution!of!Assets!between!an!Investor!and!its!Associate Deferred or!Joint!Venture!(Amendments!to!MFRS!$#!and!MFRS!$",)! The! new! MFRSs! and! Amendments! to! MFRSs! above! are! expected! to! have! no! significant! impact! on! the! financial! statements! of! the!Group!and!of!the!Company!upon!their!initial!application!except!for!the!changes!in!presentation!and!disclosures!of!financial! information!arising!from!the!adoption!of!these!new!MFRSs!and!Amendments!to!MFRSs' 197 FINANCIAL STATEMENTS & OTHER INFORMATION
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