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1 10/29/2003 5:21:37 AM 1 D T String ifrs-ci AbandonmentWithdrawalFromPlanPreviouslyReportedDiscontinuing IAS Abandonment or Withdrawal from Plan Previously Reported as Discontinuing 2 D T String ifrs-ci AccountingAssociatesConsolidatedAccountsPolicy IAS 1 99 b; IAS b Accounting for Associates in Consolidated Accounts Policy 3 D T String ifrs-ci AccountingAssociatesParentsSeparateFinancialStatementsPolicy IAS b; IAS 1 99 b Accounting for Associates in Parent's Separate Financial Statements Policy 4 D T String ifrs-ci AccountingForeignCurrencyTransactions IAS 1 99 p Accounting for Foreign Currency Transactions 5 D T String ifrs-ci AccountingJointVenturesConsolidatedAccounts IAS 1 99 d Accounting for Joint Ventures in Consolidated Accounts 6 D T String ifrs-ci AccountingJointVenturesParentsSeparateFinancialStatements IAS 1 99 d Accounting for Joint Ventures in Parent's Separate Financial Statements 7 D T String ifrs-ci AccountingSubsidiariesParentsSeparateFinancialStatements IAS 1 99 b; IAS c Accounting for Subsidiaries in Parent's Separate Financial Statements 8 (Abstract) ifrs-ci AccountingPolicies IAS 1 97; IAS 1 91 a; IAS 1 20 Accounting Policies 9 D T String ifrs-ci AccountingPolicyActuarialGainLossRecognitionDefinedBenefitPlan IAS a Accounting Policy on Actuarial Gain and Loss Recognition for Defined Benefit Plan 10 D T String ifrs-ci AccountingTreatmentFeesReceivedUnderArrangementsNotRecognisedFinanceLease SIC b Accounting Treatment for Any Fees Received Under Arrangements Not Recognised as Finance Lease 11 D T Monetary ifrs-ci AccrualBasedCapitalAdditionsPrimarySegment IAS Accrual Based Capital Additions for Primary Segment 12 D T Monetary ifrs-ci AccrualBasedCapitalAdditionsSecondaryBusinessSegment IAS c Accrual Based Capital Additions for Secondary Business Segment 13 D T Monetary ifrs-ci AccrualBasedCapitalAdditionsSecondaryGeographicSegment IAS c Accrual Based Capital Additions for Secondary Geographic Segment 14 D T Monetary ifrs-ci AccrualBasedCapitalAdditionsSecondaryGeographicSegmentBasedAssetLocation IAS b Accrual Based Capital Additions for Secondary Geographic Segment Based on Asset Location 15 C I T Monetary ifrs-ci AccumulatedAllowanceUncollectibleMinimumLeasePaymentsReceivableCurrent IAS d Accumulated Allowance for Uncollectible Minimum Lease Payments Receivable, Current 16 C I T Monetary ifrs-ci AccumulatedAllowanceUncollectibleMinimumLeasePaymentsReceivableNonCurrent IAS d Accumulated Allowance for Uncollectible Minimum Lease Payments Receivable, Non Current 17 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentComputerSoftware Accumulated Amortisation and Impairment, Computer Software 18 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentDevelopmentCosts Accumulated Amortisation and Impairment, Development Costs 19 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentGoodwill IAS e i Accumulated Amortisation and Impairment, Goodwill 20 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentIdentifiableIntangibleAssetsNetTotal IAS c Accumulated Amortisation and Impairment, Identifiable Intangible Assets, Net, Total 21 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentIdentifiableIntangibleAssetsTotal IAS c Accumulated Amortisation and Impairment, Identifiable Intangible Assets, Total 22 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentLeaseholdImprovements IAS d Accumulated Amortisation and Impairment, Leasehold Improvements 23 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentOtherIdentifiableIntangibleAssets Accumulated Amortisation and Impairment, Other Identifiable Intangible Assets 24 C I T Monetary ifrs-ci AccumulatedAmortisationImpairmentPatentsTrademarksOtherRights Accumulated Amortisation and Impairment, Patents, Trademarks and Other Rights (ifrs-ci) - Page 1

2 25 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentLossesBiologicalAssetFairValueUnreliable IAS f Accumulated Depreciation and Impairment Losses for Biological Asset Where Fair Value is Unreliable 26 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentBuildings IAS d Accumulated Depreciation and Impairment, Buildings 27 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentFixturesFittings IAS d Accumulated Depreciation and Impairment, Fixtures and Fittings 28 C D T Monetary ifrs-ci AccumulatedDepreciationImpairmentInvestmentPropertyCostModel IAS c Accumulated Depreciation and Impairment, Investment Property, Cost Model 29 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentMotorVehicles IAS d Accumulated Depreciation and Impairment, Motor Vehicles 30 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentOther IAS d Accumulated Depreciation and Impairment, Other 31 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentPlantEquipment IAS d Accumulated Depreciation and Impairment, Plant and Equipment 32 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentPropertyPlantEquipmentTotal IAS d Accumulated Depreciation and Impairment, Property, Plant and Equipment, Total 33 C I T Monetary ifrs-ci AccumulatedDepreciationImpairmentPropertyPlantEquipmentTotalDimension IAS d Accumulated Depreciation and Impairment, Property, Plant and Equipment, Total [Dimension] 34 C I T Monetary ifrs-ci AccumulatedImpairmentConstructionProgress IAS d; IAS c Accumulated Impairment, Construction in Progress 35 C I T Monetary ifrs-ci AccumulatedImpairmentLand IAS d Accumulated Impairment, Land 36 D I T Monetary ifrs-ci AccumulatedNegativeGoodwillRecognisedIncome IAS d Accumulated Negative Goodwill Recognised as Income 37 I T Tuple ifrs-ci Acquisition IAS b Acquisition 38 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsBiologicalAssets IAS e Acquisitions Through Business Combinations, Biological Assets 39 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsBiologicalAssetsFairValueCannotMeasured IAS e; IAS Acquisitions Through Business Combinations, Biological Assets Where Fair Value Cannot be Measured 40 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsBuildings IAS e iii Acquisitions Through Business Combinations, Buildings 41 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsComputerSoftware IAS e i Acquisitions Through Business Combinations, Computer Software 42 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsConstructionProgress IAS e iii Acquisitions Through Business Combinations, Construction in Progress 43 C D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsDeferredTaxLiabilities Acquisitions Through Business Combinations, Deferred Tax Liabilities 44 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsDevelopmentCosts IAS e i Acquisitions Through Business Combinations, Development Costs 45 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsFixturesFittings IAS e iii Acquisitions Through Business Combinations, Fixtures and Fittings 46 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsIdentifiableIntangibleAssetsNetTotal IAS e i Acquisitions Through Business Combinations, Identifiable Intangible Assets, Net, Total 47 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsInvestmentProperty Acquisitions Through Business Combinations, Investment Property IAS d ii 10/29/2003 5:21:38 AM (ifrs-ci) - Page 2

3 48 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsInvestmentPropertyCostFairValueInformationUnreliableF airvaluemodel IAS b Acquisitions Through Business Combinations, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model 49 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsInvestmentPropertyFairValueModel Acquisitions Through Business Combinations, Investment Property, Fair Value Model 50 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsLand Acquisitions Through Business Combinations, Land 51 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsLeaseholdImprovements Acquisitions Through Business Combinations, Leasehold Improvements 52 C D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsLegalProceedingsProvision Acquisitions Through Business Combinations, Legal Proceedings Provision 53 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsMotorVehicles Acquisitions Through Business Combinations, Motor Vehicles 54 C D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsOnerousContractsProvision Acquisitions Through Business Combinations, Onerous Contracts Provision 55 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsOtherIdentifiableIntangibleAssets Acquisitions Through Business Combinations, Other Identifiable Intangible Assets 56 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsOtherPropertyPlantEquipment Acquisitions Through Business Combinations, Other Property, Plant and Equipment 57 C D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsOtherProvisions Acquisitions Through Business Combinations, Other Provisions 58 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsPatentsTrademarksOtherRights Acquisitions Through Business Combinations, Patents, Trademarks and Other Rights 59 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsPlantEquipment Acquisitions Through Business Combinations, Plant and Equipment 60 D D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsPropertyPlantEquipmentNetTotal Acquisitions Through Business Combinations, Property, Plant and Equipment, Net, Total 61 C D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsRestructuringProvision Acquisitions Through Business Combinations, Restructuring Provision 62 C D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsTotal Acquisitions Through Business Combinations, Total 63 C D T Monetary ifrs-ci AcquisitionsThroughBusinessCombinationsWarrantyProvision Acquisitions Through Business Combinations, Warranty Provision 64 D T Monetary ifrs-ci AcquisitionsCashFlowsInvestingActivities Acquisitions, Cash Flows Investing Activities 65 D T String ifrs-ci ActualReturnPlanAssets Actual Return on Plan Assets 66 D T String ifrs-ci ActualReturnReimbursementRightsRecognisedAssets Actual Return on Reimbursement Rights Recognised as Assets 67 C D T Monetary ifrs-ci ActuarialGainDefinedBenefitPlan Actuarial Gain, Defined Benefit Plan 68 D D T Monetary ifrs-ci ActuarialLossDefinedBenefitPlan Actuarial Loss, Defined Benefit Plan 69 D T String ifrs-ci AdditionalDisclosuresCashFlowHedges Additional Disclosures for Cash Flow Hedges 70 D T String ifrs-ci AdditionalDisclosuresIdentifiableIntangibleAssets Additional Disclosures for Identifiable Intangible Assets IAS b IAS e iii IAS e iii IAS e iii IAS e i IAS e iii IAS e i IAS e iii IAS e iii IAS g IAS g IAS c IAS /29/2003 5:21:38 AM (ifrs-ci) - Page 3

4 10/29/2003 5:21:38 AM 71 D T String ifrs-ci AdditionalDisclosuresInvestmentPropertyCostFairValueModels IAS Additional Disclosures for Investment Property (Cost and Fair Value Models) 72 D T String ifrs-ci AdditionalDisclosuresPropertyPlantEquipment IAS Additional Disclosures for Property, Plant and Equipment 73 D D T Monetary ifrs-ci AdditionalGoodwillRecognised IAS e ii Additional Goodwill Recognised 74 D T String ifrs-ci AdditionalInformationSubsidiaries IAS Additional Information About Subsidiaries 75 D T String ifrs-ci AdditionalInformationHedgeAgainstForecastedTransactions IAS b iv Additional Information Where Hedge is Against Forecasted Transactions 76 C D T Monetary ifrs-ci AdditionalNegativeGoodwillRecognised IAS d ii Additional Negative Goodwill Recognised 77 C D T Monetary ifrs-ci AdditionalProvisionsLegalProceedingsProvision IAS b Additional Provisions, Legal Proceedings Provision 78 C D T Monetary ifrs-ci AdditionalProvisionsOnerousContractsProvision IAS b Additional Provisions, Onerous Contracts Provision 79 C D T Monetary ifrs-ci AdditionalProvisionsOtherProvisions IAS b Additional Provisions, Other Provisions 80 C D T Monetary ifrs-ci AdditionalProvisionsRestructuringProvision IAS b Additional Provisions, Restructuring Provision 81 C D T Monetary ifrs-ci AdditionalProvisionsTotal IAS b Additional Provisions, Total 82 C D T Monetary ifrs-ci AdditionalProvisionsWarrantyProvision IAS b Additional Provisions, Warranty Provision 83 D D T Monetary ifrs-ci AdditionsFromInternalDevelopmentComputerSoftware IAS e i Additions from Internal Development, Computer Software 84 D D T Monetary ifrs-ci AdditionsFromInternalDevelopmentDevelopmentCosts IAS e i Additions from Internal Development, Development Costs 85 D D T Monetary ifrs-ci AdditionsFromInternalDevelopmentIdentifiableIntangibleAssetsNetTotal IAS e i Additions from Internal Development, Identifiable Intangible Assets, Net, Total 86 D D T Monetary ifrs-ci AdditionsFromInternalDevelopmentOtherIdentifiableIntangibleAssets IAS e i Additions from Internal Development, Other Identifiable Intangible Assets 87 D D T Monetary ifrs-ci AdditionsFromInternalDevelopmentPatentsTrademarksOtherRights IAS e i Additions from Internal Development, Patents, Trademarks and Other Rights 88 D D T Monetary ifrs-ci AdditionsThroughPurchaseBiologicalAssets IAS b Additions Through Purchase, Biological Assets 89 D D T Monetary ifrs-ci AdditionsThroughPurchaseBiologicalAssetsFairValueCannotMeasured IAS b; IAS Additions Through Purchase, Biological Assets Where Fair Value Cannot be Measured 90 D D T Monetary ifrs-ci AdditionsBuildings IAS e i Additions, Buildings 91 D D T Monetary ifrs-ci AdditionsComputerSoftware IAS e i Additions, Computer Software 92 D D T Monetary ifrs-ci AdditionsConstructionProgress IAS e i Additions, Construction in Progress 93 D D T Monetary ifrs-ci AdditionsDevelopmentCosts IAS e i Additions, Development Costs 94 D D T Monetary ifrs-ci AdditionsFixturesFittings Additions, Fixtures and Fittings IAS e i (ifrs-ci) - Page 4

5 95 D D T Monetary ifrs-ci AdditionsIdentifiableIntangibleAssetsNetTotal IAS e i Additions, Identifiable Intangible Assets, Net, Total 96 D D T Monetary ifrs-ci AdditionsInvestmentProperty Additions, Investment Property 97 D D T Monetary ifrs-ci AdditionsInvestmentPropertyCostFairValueInformationUnreliableFairValueModel Additions, Investment Property at Cost, Fair Value Information Unreliable, Fair Value Model 98 D D T Monetary ifrs-ci AdditionsInvestmentPropertyFairValueModel Additions, Investment Property, Fair Value Model 99 D D T Monetary ifrs-ci AdditionsInvestmentsAssociates Additions, Investments in Associates 100 D D T Monetary ifrs-ci AdditionsLand Additions, Land 101 D D T Monetary ifrs-ci AdditionsLeaseholdImprovements Additions, Leasehold Improvements 102 D D T Monetary ifrs-ci AdditionsMotorVehicles Additions, Motor Vehicles 103 D D T Monetary ifrs-ci AdditionsOtherIdentifiableIntangibleAssets Additions, Other Identifiable Intangible Assets 104 D D T Monetary ifrs-ci AdditionsOtherPropertyPlantEquipment Additions, Other Property, Plant and Equipment 105 D D T Monetary ifrs-ci AdditionsPatentsTrademarksOtherRights Additions, Patents, Trademarks and Other Rights 106 D D T Monetary ifrs-ci AdditionsPlantEquipment Additions, Plant and Equipment 107 D D T Monetary ifrs-ci AdditionsPropertyPlantEquipmentNetTotal Additions, Property, Plant and Equipment, Net, Total 108 D T String ifrs-ci AddressRegisteredOfficePrincipalPlaceBusiness Address of Registered Office or Principal Place of Business 109 D D T Monetary ifrs-ci AdjustmentsFromSubsequentIdentificationChangesFairValueAcquiredAssetsLiabilitiesGoodwill Adjustments from Subsequent Identification or Changes in Fair Value of Acquired Assets and Liabilities, Goodwill 110 C D T Monetary ifrs-ci AdjustmentsFromSubsequentIdentificationChangesFairValueAcquiredAssetsLiabilitiesNegativeGood will Adjustments from Subsequent Identification or Changes in Fair Value of Acquired Assets and Liabilities, Negative Goodwill 111 D T Monetary ifrs-ci AdjustmentsToComputeIncomeAvailableToCommonShareholdersBasic Adjustments to Compute Income Available to Common Shareholders, Basic 112 D T Monetary ifrs-ci AdjustmentsToComputeIncomeAvailableToCommonShareholdersDiluted Adjustments to Compute Income Available to Common Shareholders, Diluted 113 D T Shares ifrs-ci AdjustmentsToComputeWeightedAverageNumberSharesDiluted Adjustments to Compute Weighted Average Number of Shares, Diluted 114 D D T Monetary ifrs-ci AdjustmentsToCurrentTaxPriorPeriod Adjustments to Current Tax of Prior Period 115 D D T Monetary ifrs-ci AdjustmentsToReconcileProfitLossReportedAssociatesToAmountReportedGroup Adjustments to Reconcile Profit (Loss) Reported by Associates to Amount Reported by Group 116 D T Monetary ifrs-ci AdjustmentsReconcileProfitLossOperations Adjustments to Reconcile to Profit (Loss) from Operations 117 D T Decimal ifrs-ci AdjustmentsToStatutoryTaxRate Adjustments to Statutory Tax Rate IAS d i IAS a IAS a 10/29/2003 5:21:38 AM (ifrs-ci) - Page 5 IAS e i IAS e i IAS e i IAS e i IAS e i IAS e i IAS e i IAS e i IAS a IAS e iii; SIC 22 8 IAS d ii IAS IAS a IAS b IAS b IAS IFRS-SC IAS c ii

6 10/29/2003 5:21:38 AM 118 D D T Monetary ifrs-ci AdjustmentsToTaxExpenseUsingStatutoryRate IAS c i Adjustments to Tax Expense Using Statutory Rate 119 D D T Monetary ifrs-ci AdministrativeExpensesFunction IAS 1 82 Administrative Expenses [by function] 120 D T String ifrs-ci AdvancesFromOtherPartiesPolicy IAS b Advances from Other Parties Policy 121 D T String ifrs-ci AgencyArrangements IAS Agency Arrangements 122 D T Monetary ifrs-ci AggregateAmountAssetsLiabilitiesOtherCashCashEquivalentsEntitiesDisposed IAS 7 40 d Aggregate Amount of Assets and Liabilities Other than Cash or Cash Equivalents in Entities Disposed 123 D D T Monetary ifrs-ci AggregateAmountAssetsLiabilitiesOtherCashCashEquivalentsPaidToAcquireEntity IAS 7 40 d Aggregate Amount of Assets and Liabilities Other than Cash or Cash Equivalents Paid to Acquire Entity 124 D T Monetary ifrs-ci AggregateAmountAssetsLiabilitiesOtherCashCashEquivalentsEntityAcquired IAS 7 40 d Aggregate Amount of Assets and Liabilities, Other than Cash or Cash Equivalents, in Entity Acquired 125 D T Monetary ifrs-ci AggregateAmountCashCashEquivalentsEntityAcquired IAS 7 40 c Aggregate Amount of Cash and Cash Equivalents in Entity Acquired 126 D D T Monetary ifrs-ci AggregateAmountCashConsiderationPaidToAcquireEntity IAS 7 40 Aggregate Amount of Cash Consideration Paid to Acquire Entity 127 D T Monetary ifrs-ci AggregateAmountCashConsiderationReceivedDisposalEntities IAS 7 40 Aggregate Amount of Cash Consideration Received in Disposal of Entities 128 D T Monetary ifrs-ci AggregateAmountCurrentDeferredTaxRelatingToEquityItems IAS a Aggregate Amount of Current and Deferred Tax Relating to Equity Items 129 D T Monetary ifrs-ci AggregateAmountDifferenceBetweenPublishedPriceFairValueListedSharesIssued SIC 28 7 Aggregate Amount of Difference Between Published Price and Fair Value of Listed Shares Issued 130 D T String ifrs-ci AggregateAmountJointVentureLineItems IAS Aggregate Amount of Joint Venture Line Items 131 D T Monetary ifrs-ci AggregateCarryingAmountProvisionsRecordedTerminatingReducingActivitiesAcquiree IAS Aggregate Carrying Amount of Provisions Recorded for Terminating or Reducing Activities of an Acquiree 132 D T Monetary ifrs-ci AggregateCurrentTaxationRelatingToItemsChargedToEquity IAS a Aggregate Current Taxation Relating to Items Charged to Equity 133 D T Monetary ifrs-ci AggregateDeferredTaxationRelatingToItemsChargedToEquity IAS a Aggregate Deferred Taxation Relating to Items Charged to Equity 134 D T Monetary ifrs-ci AggregateFairValueFinancialAssets IAS b Aggregate Fair Value of Financial Assets 135 D T Monetary ifrs-ci AggregateFairValueFinancialInstruments IAS b Aggregate Fair Value of Financial Instruments 136 D T Monetary ifrs-ci AggregateFairValueFinancialLiabilities IAS b Aggregate Fair Value of Financial Liabilities 137 C D T Monetary ifrs-ci AggregateGainLossFromChangeNetFairValueBiologicalAssets IAS Aggregate Gain (Loss) from Change in Net Fair Value of Biological Assets 138 C D T Monetary ifrs-ci AggregateGainLossInitialRecognitionAgriculturalProduce IAS Aggregate Gain (Loss) on Initial Recognition of Agricultural Produce 139 C D T Monetary ifrs-ci AggregateGainLossInitialRecognitionBiologicalAssets IAS Aggregate Gain (Loss) on Initial Recognition of Biological Assets 140 D T String ifrs-ci AgriculturalProduceDisclosures IAS 41 Agricultural Produce Disclosures 141 C I T Monetary ifrs-ci AllowancesTradeOtherReceivablesCurrent Allowances for Trade and Other Receivables, Current IAS 1 66 f (ifrs-ci) - Page 6

7 10/29/2003 5:21:39 AM 142 C I T Monetary ifrs-ci AllowancesTradeOtherReceivablesNonCurrent IAS 1 66 f Allowances for Trade and Other Receivables, Non Current 143 C I T Monetary ifrs-ci AllowancesTradeOtherReceivablesTotal IAS 1 66 f Allowances for Trade and Other Receivables, Total 144 C I T Monetary ifrs-ci AllowancesTradeOtherReceivablesTotalDimension Allowances for Trade and Other Receivables, Total [Dimension] 145 C I T Monetary ifrs-ci AllowancesTradeOtherReceivablesTotalCurrentDimension Allowances for Trade and Other Receivables, Total, Current [Dimension] 146 C I T Monetary ifrs-ci AllowancesTradeOtherReceivablesTotalNonCurrentDimension Allowances for Trade and Other Receivables, Total, Non Current [Dimension] 147 D D T Monetary ifrs-ci AmortisationPrimarySegment IAS Amortisation for Primary Segment 148 D T String ifrs-ci AmortisationMethodComputerSoftware IAS b Amortisation Method for Computer Software 149 D T String ifrs-ci AmortisationMethodDevelopmentCosts IAS b Amortisation Method for Development Costs 150 D T String ifrs-ci AmortisationMethodGoodwill IAS b Amortisation Method for Goodwill 151 D T String ifrs-ci AmortisationMethodLeaseholdImprovements IAS b Amortisation Method for Leasehold Improvements 152 D T String ifrs-ci AmortisationMethodNegativeGoodwill IAS b Amortisation Method for Negative Goodwill 153 D T String ifrs-ci AmortisationMethodOtherIdentifiableIntangibleAssets IAS b Amortisation Method for Other Identifiable Intangible Assets 154 D T String ifrs-ci AmortisationMethodPatentsTrademarksOtherRights IAS b Amortisation Method for Patents, Trademarks and Other Rights 155 D T String ifrs-ci AmortisationMethodsIdentifiableIntangibleAssets IAS b; IAS 1 99 e Amortisation Methods for Identifiable Intangible Assets 156 D D T Monetary ifrs-ci AmortisationAncillaryCostsRelatingToBorrowingArrangements IAS 23 5 c Amortisation of Ancillary Costs Relating to Borrowing Arrangements 157 D D T Monetary ifrs-ci AmortisationDiscountsPremiumsRelatingToBorrowings IAS 23 5 b Amortisation of Discounts or Premiums Relating to Borrowings 158 D T String ifrs-ci AmortisationPeriodGoodwillRecognisedAcquisition IAS a Amortisation Period for Goodwill Recognised on Acquisition 159 D T Monetary ifrs-ci AmortisationCashFlowsOperatingActivities IAS 7 20 b Amortisation, Cash Flows Operating Activities 160 C D T Monetary ifrs-ci AmortisationComputerSoftware IAS e vi Amortisation, Computer Software 161 C D T Monetary ifrs-ci AmortisationDevelopmentCosts IAS e vi Amortisation, Development Costs 162 C D T Monetary ifrs-ci AmortisationGoodwill IAS e v Amortisation, Goodwill 163 C D T Monetary ifrs-ci AmortisationIdentifiableIntangibleAssetsNetTotal IAS e vi Amortisation, Identifiable Intangible Assets, Net, Total 164 C D T Monetary ifrs-ci AmortisationOtherIdentifiableIntangibleAssets IAS e vi Amortisation, Other Identifiable Intangible Assets 165 C D T Monetary ifrs-ci AmortisationPatentsTrademarksOtherRights Amortisation, Patents, Trademarks and Other Rights IAS e vi (ifrs-ci) - Page 7

8 166 D T Monetary ifrs-ci AmountDependentFutureTaxableProfitsExcessProfitsArisingFromReversalExistingTemporaryDiffere nce IAS a Amount Dependent on Future Taxable Profits in Excess of Profits Arising from Reversal of Existing Temporary Difference 167 D D T Monetary ifrs-ci AmountDueFromToCustomersUnderConstructionContractsNet Amount Due from (to) Customers Under Construction Contracts, Net 168 D D T Monetary ifrs-ci AmountDueFromCustomersUnderConstructionContracts Amount Due from Customers Under Construction Contracts 169 C D T Monetary ifrs-ci AmountDueToCustomersUnderConstructionContracts Amount Due to Customers Under Construction Contracts 170 D T Monetary ifrs-ci AmountMaturingGreaterFiveYearsCurrencyRiskInstrument Amount Maturing in Greater than Five Years, Currency Risk Instrument 171 D T Monetary ifrs-ci AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFixedRateInstrument Amount Maturing in Greater than Five Years, Interest Rate Maturity Risk, Fixed Rate Instrument 172 D T Monetary ifrs-ci AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFloatingRateInstrument Amount Maturing in Greater than Five Years, Interest Rate Maturity Risk, Floating Rate Instrument 173 D T Monetary ifrs-ci AmountMaturingOneToFiveYearsCurrencyRiskInstrument Amount Maturing One to Five Years, Currency Risk Instrument 174 D T Monetary ifrs-ci AmountMaturingOneToFiveYearsInterestRateMaturityRiskFixedRateInstrument Amount Maturing One to Five Years, Interest Rate Maturity Risk, Fixed Rate Instrument 175 D T Monetary ifrs-ci AmountMaturingOneToFiveYearsInterestRateMaturityRiskFloatingRateInstrument Amount Maturing One to Five Years, Interest Rate Maturity Risk, Floating Rate Instrument 176 D T Monetary ifrs-ci AmountMaturingWithinOneYearCurrencyRiskInstrument Amount Maturing Within One Year, Currency Risk Instrument 177 D T Monetary ifrs-ci AmountMaturingWithinOneYearInterestRateMaturityRiskFixedRateInstrument Amount Maturing Within One Year, Interest Rate Maturity Risk, Fixed Rate Instrument 178 D T Monetary ifrs-ci AmountMaturingWithinOneYearInterestRateMaturityRiskFloatingRateInstrument Amount Maturing Within One Year, Interest Rate Maturity Risk, Floating Rate Instrument 179 D T Monetary ifrs-ci AmountMaturingTotalInterestRateMaturityRiskFixedRateInstrument Amount Maturing, Total Interest Rate Maturity Risk, Fixed Rate Instrument 180 D T Monetary ifrs-ci AmountMaturingTotalInterestRateMaturityRiskFloatingRateInstrument Amount Maturing, Total Interest Rate Maturity Risk, Floating Rate Instrument 181 D T Monetary ifrs-ci AmountMaturingTotalCurrencyRiskInstrument Amount Maturing, Total, Currency Risk Instrument 182 D T Monetary ifrs-ci AmountNotRecognisedBecauseAssetCeilingDefinedBenefitPlanObligationAsset Amount Not Recognised Because of Asset Ceiling, Defined Benefit Plan Obligation (Asset) 183 D T Monetary ifrs-ci AmountNotRecognisedPeriodInvestmentsAssociates Amount Not Recognised for Period, Investments in Associates 184 C D T Monetary ifrs-ci AmountAdvancesReceivedConstructionContracts Amount of Advances Received on Construction Contracts 185 D T Monetary ifrs-ci AmountAFSFairValueChangeRecognisedEquityPeriod Amount of AFS Fair Value Change Recognised in Equity for Period 186 D T Monetary ifrs-ci AmountAFSFairValueRemovedFromEquityReportedNetProfitLossPeriod Amount of AFS Fair Value Removed from Equity and Reported in Net Profit or Loss for Period 187 D T Monetary ifrs-ci AmountAssetRecognisedExpectedReimbursementRespectProvision Amount of Asset Recognised for Expected Reimbursement in Respect of Provision 188 C D T Monetary ifrs-ci AmountBarterTransaction Amount of Barter Transaction 10/29/2003 5:21:39 AM (ifrs-ci) - Page 8 IAS IAS a IAS b IAS a IAS a IAS a IAS a IAS a IAS a IAS a IAS a IAS SIC IAS b IAS a i IAS a ii IAS c IAS c

9 189 D D T Monetary ifrs-ci AmountBorrowingCostsCapitalised IAS b Amount of Borrowing Costs Capitalised 190 D D T Monetary ifrs-ci AmountBorrowingCostsCapitalisedPlantEquipment Amount of Borrowing Costs Capitalised, Plant and Equipment 191 D T Monetary ifrs-ci AmountCapitalCommitment Amount of Capital Commitment 192 C D T Monetary ifrs-ci AmountCashCashEquivalentsEntityAcquired Amount of Cash and Cash Equivalents in Entity Acquired 193 D T Monetary ifrs-ci AmountCashCashEquivalentsEntityDisposed Amount of Cash and Cash Equivalents in Entity Disposed 194 D T Monetary ifrs-ci AmountChangeAccountingEstimate Amount of Change in an Accounting Estimate 195 I T Monetary ifrs-ci AmountCommitmentsAcquisitionIntangibleAssets Amount of Commitments for Acquisition of Intangible Assets 196 I T Monetary ifrs-ci AmountCommitmentsAcquisitionPropertyPlantEquipment Amount of Commitments for Acquisition of Property, Plant and Equipment 197 I T Monetary ifrs-ci AmountCommitmentsDevelopmentAcquisitionBiologicalAssets Amount of Commitments for Development or Acquisition of Biological Assets 198 D T Monetary ifrs-ci AmountConsiderationClassAssetLiabilityEntityDisposed Amount of Consideration for Class of Asset or Liability for Entity Disposed 199 D T Monetary ifrs-ci AmountContingentPaymentsToAcquireEntity Amount of Contingent Payments to Acquire Entity 200 C D T Monetary ifrs-ci AmountContingentRentRecognisedNetProfitLoss Amount of Contingent Rent Recognised in Net Profit (Loss) 201 C D T Monetary ifrs-ci AmountContingentRentsRecognisedIncome Amount of Contingent Rents Recognised in Income 202 D T Monetary ifrs-ci AmountContingentTerminationBenefit Amount of Contingent Termination Benefit 203 D D T Monetary ifrs-ci AmountContractCostsIncurredRecognisedProfitsLessLosses Amount of Contract Costs Incurred and Recognised Profits Less Losses 204 D I T Monetary ifrs-ci AmountDeferredExpenditureCurrent Amount of Deferred Expenditure, Current 205 D I T Monetary ifrs-ci AmountDeferredExpenditureNonCurrent Amount of Deferred Expenditure, Non Current 206 D T Monetary ifrs-ci AmountDifferenceBetweenLIFOAmountBalanceSheetLowerAmountDeterminedIASNetRealisableVal ue Amount of Difference Between LIFO Amount on Balance Sheet and Lower of Amount Determined in IAS 2.21 or Net Realisable Value 207 D T Monetary ifrs-ci AmountDifferenceBetweenLIFOAmountBalanceSheetLowerCurrentCostNetRealisableValue Amount of Difference Between LIFO Amount on Balance Sheet and Lower of Current Cost or Net Realisable Value 208 D D T Monetary ifrs-ci AmountDirectOperatingExpensesFromInvestmentPropertyGeneratingRentalIncome Amount of Direct Operating Expenses from Investment Property Generating Rental Income 209 D D T Monetary ifrs-ci AmountDirectOperatingExpensesFromInvestmentPropertyNotGeneratingRentalIncome Amount of Direct Operating Expenses from Investment Property Not Generating Rental Income 210 D T Monetary ifrs-ci AmountDividendProposedDeclaredAfterBalanceSheetDateBeforeAuthorisationFinancialStatements Amount of Dividend Proposed or Declared After Balance Sheet Date But Before the Authorisation of Financial Statements 211 D T Monetary ifrs-ci AmountDividendProposedDeclaredNotPaidOrdinaryShares IAS c 10/29/2003 5:21:39 AM Amount of Dividend Proposed or Declared But Not Paid, Ordinary Shares (ifrs-ci) - Page 9 IAS 7 40 c IAS 7 40 c IAS 8 30 IAS e IAS d IAS b IAS 7 40 d IAS b IAS IAS b IAS a IAS 2 36 a IAS 2 36 b IAS d ii IAS d iii IAS 1 74 c IAS 1 85

10 212 D T Monetary ifrs-ci AmountDividendProposedDeclaredNotPaidPreferenceShares IAS 1 85 Amount of Dividend Proposed or Declared But Not Paid, Preference Shares 213 D T Monetary ifrs-ci AmountDividendsArrearsPreferenceShares Amount of Dividends in Arrears, Preference Shares 214 C D T Monetary ifrs-ci AmountExceptionalItemIncomeExpense Amount of Exceptional Item of Income (Expense) 215 D T Monetary ifrs-ci AmountExpectedReimbursementRespectProvision Amount of Expected Reimbursement in Respect of Provision 216 D D T Monetary ifrs-ci AmountExpenditureAccountPropertyPlantEquipmentCourseConstruction Amount of Expenditure on Account of Property, Plant and Equipment in Course of Construction 217 C D T Monetary ifrs-ci AmountExtraordinaryItemIncomeExpense Amount of Extraordinary Item of Income (Expense) 218 D T Monetary ifrs-ci AmountFinancialInstrumentsReportingEntity Amount of Financial Instruments of Reporting Entity 219 D T Monetary ifrs-ci AmountFundamentalErrorGross Amount of Fundamental Error, Gross 220 D T Monetary ifrs-ci AmountFundamentalErrorNet Amount of Fundamental Error, Net 221 D T Monetary ifrs-ci AmountFundamentalErrorsGrossTotalAllFundamentalErrors Amount of Fundamental Errors, Gross, Total for All Fundamental Errors 222 D T Monetary ifrs-ci AmountFundamentalErrorsNetTotalAllFundamentalErrors Amount of Fundamental Errors, Net, Total for All Fundamental Errors 223 C D T Monetary ifrs-ci AmountGainLossRecognisedFinancialAssetFairValueReliablyMeasuredBeenOvercomeAssetBeenSo ld Amount of Gain (Loss) Recognised of Financial Asset, Fair Value Can be Reliably Measured has Been Overcome and Asset has Been Sold 224 D T Monetary ifrs-ci AmountGovernmentGrantRecognised Amount of Government Grant Recognised 225 D T Monetary ifrs-ci AmountGovernmentGrantsNettedAgainstReportedExpenses Amount of Government Grants Netted Against Reported Expenses 226 D T Monetary ifrs-ci AmountImpactChangeAccountingPriorPeriodNotPresented Amount of Impact of Change in Accounting on Prior Period Not Presented 227 D T Monetary ifrs-ci AmountImpactChangeAccountingPriorPeriodPresented Amount of Impact of Change in Accounting on Prior Period Presented 228 D T Monetary ifrs-ci AmountImpactChangeAccountingPolicyGross Amount of Impact of Change in Accounting Policy, Gross 229 D T Monetary ifrs-ci AmountImpactChangeAccountingPolicyNet Amount of Impact of Change in Accounting Policy, Net 230 D T Monetary ifrs-ci AmountImpactChangesAccountingPoliciesGrossTotalAllChanges Amount of Impact of Changes in Accounting Policies, Gross, Total for All Changes 231 D T Monetary ifrs-ci AmountImpactChangesAccountingPoliciesNetTotalAllChanges Amount of Impact of Changes in Accounting Policies, Net, Total for All Changes 232 D T Monetary ifrs-ci AmountImpactFundamentalErrorPriorPeriodNotPresented Amount of Impact of Fundamental Error on Prior Period Not Presented 233 D T Monetary ifrs-ci AmountImpactFundamentalErrorPriorPeriodPresented Amount of Impact of Fundamental Error on Prior Period Presented 234 D T Monetary ifrs-ci AmountImpactTaxAttributedToChangeAccountingPolicy Amount of Impact of Tax Attributed to Change in Accounting Policy 10/29/2003 5:21:39 AM (ifrs-ci) - Page 10 IAS 8 16 IAS c IAS c IAS 8 11 IAS d i IAS 8 38; IAS 8 34 IAS 8 34; IAS 8 38 IAS 8 34; IAS 8 37 IAS 8 37; IAS 8 34 IAS b IAS b IAS IAS 8 57 c; IAS 8 53 c IAS 8 53 b; IAS 8 57 c IAS 8 53 b IAS 8 53 b IAS 8 53 b IAS 8 53 d IAS 8 57 c; IAS 8 53 c IAS 8 53 b; IAS 8 57 c IAS h

11 235 D T Monetary ifrs-ci AmountImpactTaxAttributedToChangesAccountingPoliciesTotalAllChanges IAS h Amount of Impact of Tax Attributed to Changes in Accounting Policies, Total for All Changes 236 D D T Monetary ifrs-ci AmountImpairment Amount of Impairment 237 D D T Monetary ifrs-ci AmountImpairmentLossRecognisedReversed Amount of Impairment Loss Recognised or Reversed 238 D D T Monetary ifrs-ci AmountImpairmentLossesRecognisedReversedAggregate Amount of Impairment Losses Recognised or Reversed, in Aggregate 239 D T Monetary ifrs-ci AmountIncomeTaxConsequencesDividendProposedDeclaredAfterBalanceSheetDateBeforeAuthoris ationfinancialstatements Amount of Income Tax Consequences of Dividend Proposed or Declared After Balance Sheet Date But Before Authorisation of Financial Statements 240 D T Monetary ifrs-ci AmountIncomeTaxConsequencesDividendsNotRecognisedLiability Amount of Income Tax Consequences of Dividends Not Recognised as a Liability 241 D T Monetary ifrs-ci AmountInterestExpensesResultingFromFinancialAssetsLiabilitiesDisclosedSeparately Amount of Interest Expenses Resulting from Financial Assets and Liabilities Disclosed Separately 242 D T Monetary ifrs-ci AmountInterestIncomeResultingFromFinancialAssetsLiabilitiesDisclosedSeparately Amount of Interest Income Resulting from Financial Assets and Liabilities Disclosed Separately 243 D T Monetary ifrs-ci AmountInterestIncomeBeenAccruedImpairedLoans Amount of Interest Income that has Been Accrued on Impaired Loans 244 I T Monetary ifrs-ci AmountLoansAdvancesFromEmployeeCompensationPlans Amount of Loans and Advances from Employee Compensation Plans 245 I T Monetary ifrs-ci AmountLoansAdvancesToEmployeeCompensationPlans Amount of Loans and Advances to Employee Compensation Plans 246 I T Monetary ifrs-ci AmountMaximumPotentialLossFromCreditRisk Amount of Maximum Potential Loss from Credit Risk 247 D T Monetary ifrs-ci AmountPropertyOccupiedOtherAssetsUsedReportingEntity Amount of Property Occupied or Other Assets Used by Reporting Entity 248 D T Monetary ifrs-ci AmountReclassification Amount of Reclassification 249 C D T Monetary ifrs-ci AmountRecognisedDeferredTaxLiability Amount of Recognised Deferred Tax Liability 250 D T Monetary ifrs-ci AmountReconcilingItem Amount of Reconciling Item 251 D T Monetary ifrs-ci AmountRelatedPartyTransaction Amount of Related Party Transaction 252 D T Monetary ifrs-ci AmountRelatedPartyTransactionOutstanding Amount of Related Party Transaction Outstanding 253 C D T Monetary ifrs-ci AmountRentalIncomeFromInvestmentProperty Amount of Rental Income from Investment Property 254 D D T Monetary ifrs-ci AmountResearchDevelopmentRecognisedExpense Amount of Research and Development Recognised as Expense 255 D I T Monetary ifrs-ci AmountRetentionConstructionContracts Amount of Retention on Construction Contracts 256 C D T Monetary ifrs-ci AmountReversalInventoryWriteDown Amount of Reversal of Inventory Write Down 257 D T Monetary ifrs-ci AmountShareCommitmentsAssociatesContingentlyLiable Amount of Share of Commitments of Associates for Which Contingently Liable IAS d ii IAS b IAS b IAS i IAS i IAS c i IAS c i IAS c iii IAS h IAS h 10/29/2003 5:21:39 AM (ifrs-ci) - Page 11 IAS IAS d ii IAS 1 40 IAS g IAS a IAS b IAS d i IAS IAS c IAS 2 34 d IAS a

12 258 D T Monetary ifrs-ci AmountSignificantNonCashTransaction IAS 7 43 Amount of Significant Non Cash Transaction 259 D T Monetary ifrs-ci AmountTaxAttributedToFundamentalError Amount of Tax Attributed to Fundamental Error 260 D T Monetary ifrs-ci AmountTaxAttributedToFundamentalErrorsTotalAllFundamentalErrors Amount of Tax Attributed to Fundamental Errors, Total for All Fundamental Errors 261 D T Monetary ifrs-ci AmountTemporaryDifferencesAssociatedInvestmentsSubsidiariesInvestmentsAccountedUsingEquity MethodJointVenturesRelatedToUnrecognisedDeferredTaxLiabilities Amount of Temporary Differences Associated with Investments in Subsidiaries, Investments Accounted for Using Equity Method, and Joint Ventures Related to Unrecognised Deferred Tax Liabilities 262 D T Monetary ifrs-ci AmountTotalDisposalConsiderationReceivedMeansCashCashEquivalents Amount of Total Disposal Consideration Received by Means of Cash and Cash Equivalents 263 D D T Monetary ifrs-ci AmountTotalPurchaseConsiderationPaidMeansCashCashEquivalents Amount of Total Purchase Consideration Paid by Means of Cash and Cash Equivalents 264 C D T Monetary ifrs-ci AmountRecognisedIncomeFeesReceivedUnderArrangementsNotRecognisedFinanceLease Amount Recognised as Income for Any Fees Received Under Arrangements Not Recognised as Finance Lease 265 D T Monetary ifrs-ci AmountRelatedToLossSufferedCurrentPrecedingPeriod Amount Related to Loss Suffered in Current or Preceding Period 266 D T Monetary ifrs-ci AmountsPotentialIncomeTaxConsequences Amounts of Potential Income Tax Consequences 267 D D T Monetary ifrs-ci AmountsProvisionUsedLegalProceedingsProvision Amounts of Provision Used, Legal Proceedings Provision 268 D D T Monetary ifrs-ci AmountsProvisionUsedOnerousContractsProvision Amounts of Provision Used, Onerous Contracts Provision 269 D D T Monetary ifrs-ci AmountsProvisionUsedOtherProvisions Amounts of Provision Used, Other Provisions 270 D D T Monetary ifrs-ci AmountsProvisionUsedRestructuringProvision Amounts of Provision Used, Restructuring Provision 271 D D T Monetary ifrs-ci AmountsProvisionUsedTotal Amounts of Provision Used, Total 272 D D T Monetary ifrs-ci AmountsProvisionUsedWarrantyProvision Amounts of Provision Used, Warranty Provision 273 D I T Monetary ifrs-ci AmountsSignificantCashBalancesUnavailable Amounts of Significant Cash Balances Unavailable 274 D T String ifrs-ci AvailableInformationSurplusDeficit Any Available Information About Surplus or Deficit 275 D T String ifrs-ci ApproachAppliedAccountingHyperinflationaryEconomiesHistoricalCurrentCost Approach Applied in Accounting in Hyperinflationary Economies (Historical or Current Cost) 276 D T String ifrs-ci ArrangementsNotRecognisedFinanceLeases Arrangements Not Recognised as Finance Leases 277 D I T Monetary ifrs-ci AssetEliminations Asset Eliminations 278 D I T Monetary ifrs-ci Assets Assets 279 D I T Monetary ifrs-ci AssetsClassified Assets (Classified) 280 D I T Monetary ifrs-ci AssetsOrderOfLiquidity Assets (Order of Liquidity) IAS h IAS h IAS f IAS 7 40 b IAS 7 40 b SIC b IAS b IAS 12 82A IAS c IAS c IAS c IAS c IAS c IAS c IAS 7 48 IAS c i IAS b SIC 27 IAS /29/2003 5:21:40 AM (ifrs-ci) - Page 12

13 10/29/2003 5:21:40 AM 281 (Abstract) ifrs-ci AssetsDisclosures Assets Disclosures IAS 1 99 e; IAS 1 66 b; IAS 1 66 c 282 D T String ifrs-ci AssetsDisposedLiabilitiesSettledUnderBindingSalesAgreements IAS Assets Disposed or Liabilities Settled Under Binding Sales Agreements 283 D I T Monetary ifrs-ci AssetsPrimarySegment IAS Assets for Primary Segment 284 D D T Monetary ifrs-ci AssetsSecondaryBusinessSegment IAS b Assets for Secondary Business Segment 285 D D T Monetary ifrs-ci AssetsSecondaryGeographicSegment IAS b Assets for Secondary Geographic Segment 286 D D T Monetary ifrs-ci AssetsSecondaryGeographicSegmentBasedAssetLocation IAS a Assets for Secondary Geographic Segment Based on Asset Location 287 D T String ifrs-ci AssetsHeldCollateralLender IAS h Assets Held as Collateral by Lender 288 D I T Monetary ifrs-ci AssetsHeldSale IAS c Assets Held for Sale 289 I T String ifrs-ci AssetsHeldSaleDisclosures Assets Held for Sale Disclosures 290 D I T Monetary ifrs-ci AssetsHeldSaleTotal Assets Held for Sale, Total 291 D T String ifrs-ci AssetsPledgedCollateralBorrower IAS g Assets Pledged as Collateral by Borrower 292 (Abstract) ifrs-ci AssetsPolicies IAS 1 97 Assets Policies 293 D T String ifrs-ci AssumptionsUsedCalculatingFairValuesIndividualFinancialInstrument IAS Assumptions Used in Calculating Fair Values of Individual Financial Instrument 294 D T String ifrs-ci AuthorisationFinancialStatements IAS Authorisation of Financial Statements 295 D T String ifrs-ci AvailableSaleFinancialAssets IAS a Available for Sale Financial Assets 296 D D T Monetary ifrs-ci AvailableSaleFinancialInstrumentsRealisedOtherReserves Available for Sale Financial Instruments Realised, Other Reserves 297 D I T Monetary ifrs-ci AvailableSaleInvestmentsCurrent Available for Sale Investments, Current 298 D I T Monetary ifrs-ci AvailableSaleInvestmentsNonCurrent Available for Sale Investments, Non Current 299 D I T Monetary ifrs-ci AvailableSaleInvestmentsTotal Available for Sale Investments, Total 300 D D T Monetary ifrs-ci AvailableSaleReserveTransferedToIncomeAvailableSaleReserves Available for Sale Reserve Transfered to Income, Available for Sale Reserves 301 D D T Monetary ifrs-ci AvailableSaleReserveTransferedToIncomeEquityTotal IAS 1 86 Available for Sale Reserve Transfered to Income, Equity, Total 302 C I T Monetary ifrs-ci AvailableSaleReservesBeginningBalanceOriginallyStated Available for Sale Reserves, Beginning Balance, Originally Stated 303 C D T Monetary ifrs-ci AvailableSaleReservesChanges Available for Sale Reserves, Changes 304 C I T Monetary ifrs-ci AvailableSaleReservesEndingBalance Available for Sale Reserves, Ending Balance (ifrs-ci) - Page 13

14 10/29/2003 5:21:40 AM 305 C D T Monetary ifrs-ci AvailableSaleReservesPriorPeriodAdjustments Available for Sale Reserves, Prior Period Adjustments 306 C I T Monetary ifrs-ci AvailableSaleReservesRestatedBalance Available for Sale Reserves, Restated Balance 307 D T String ifrs-ci BadDoubtfulDebtsPolicy IAS b Bad and Doubtful Debts Policy 308 (Abstract) ifrs-ci BalanceSheetClassified IAS 1 7 a Balance Sheet (Classified) 309 (Abstract) ifrs-ci BalanceSheetNetAssetsFormat IAS 1 7 a Balance Sheet (Net Assets Format) 310 (Abstract) ifrs-ci BalanceSheetOrderOfLiquidity Balance Sheet (Order of Liquidity) 311 D T Date/Time ifrs-ci BalanceSheetDate IAS 1 46 c Balance Sheet Date 312 I T String ifrs-ci BalanceSheetEliminationsInformation IAS Balance Sheet Eliminations Information 313 D I T Monetary ifrs-ci BankBalances IAS 7 45 Bank Balances 314 C I T Monetary ifrs-ci BankBorrowingsCurrent Bank Borrowings, Current 315 C I T Monetary ifrs-ci BankBorrowingsNonCurrent Bank Borrowings, Non Current 316 C I T Monetary ifrs-ci BankBorrowingsTotal Bank Borrowings, Total 317 D T String ifrs-ci BankOverdraftPolicy IAS 1 99 r; IAS b Bank Overdraft Policy 318 D T Monetary ifrs-ci BankOverdraftsIncreasedDecreased Bank Overdrafts Increased (Decreased) 319 D T Monetary ifrs-ci BankOverdraftsUsedCashManagement IAS 7 45 Bank Overdrafts Used for Cash Management 320 C I T Monetary ifrs-ci BankOverdraftsCurrent Bank Overdrafts, Current 321 C I T Monetary ifrs-ci BankOverdraftsNonCurrent Bank Overdrafts, Non Current 322 C I T Monetary ifrs-ci BankOverdraftsTotal Bank Overdrafts, Total 323 I T Tuple ifrs-ci BarterTransactionRevenue IAS c Barter Transaction Revenue 324 D T String ifrs-ci BarterTransactionsRevenueDisclosures IAS c Barter Transactions Revenue Disclosures 325 D T String ifrs-ci BasesSubsidiariesAccountedSeparateFinancialStatements IAS 27 8 Bases on Which Subsidiaries are Accounted for in Separate Financial Statements 326 D T Decimal ifrs-ci BasicEarningsLossPerShare IAS 33 48; IAS Basic Earnings (Loss) Per Share 327 D T Monetary ifrs-ci BasicEarningsLossPerShareDimension IAS 33 51; IAS Basic Earnings (Loss) Per Share [Dimension] 328 D T String ifrs-ci BasicEarningsLossPerShareDisclosures Basic Earnings (Loss) Per Share Disclosures IAS (ifrs-ci) - Page 14

15 329 D T Decimal ifrs-ci BasicEarningsLossPerShareExcludingDiscontinuedOperations Basic Earnings (Loss) Per Share Excluding Discontinued Operations 330 D T Decimal ifrs-ci BasicEarningsLossPerShareIncludingDiscontinuedOperations Basic Earnings (Loss) Per Share Including Discontinued Operations 331 D T String ifrs-ci BasisAllocationCostsBetweenSegments Basis for Allocation of Costs Between Segments 332 D T String ifrs-ci BasisDeterminingContingentRentPayments Basis for Determining Contingent Rent Payments 333 D T String ifrs-ci BasisDeterminingValueSignificantNonCashTransaction Basis for Determining Value of Significant Non Cash Transaction 334 D T String ifrs-ci BasisEstimateContingentTerminationBenefit Basis for Estimate of Contingent Termination Benefit 335 D T String ifrs-ci BasisEstimateRecognisedTerminationBenefits Basis for Estimate of Recognised Termination Benefits 336 D T String ifrs-ci BasisMeasuringFinancialAssetsLiabilities Basis for Measuring Financial Assets and Liabilities 337 D T String ifrs-ci BasisRecognisingMeasuringIncomeExpenseArisingFromFinancialAssetsFinancialLiabilities Basis for Recognising and Measuring Income and Expense Arising from Financial Assets and Financial Liabilities 338 D T String ifrs-ci BasisPresentationNotGoingConcernBasis Basis of Presentation if Not on Going Concern Basis 339 D T String ifrs-ci BasisPresentationFinancialStatements Basis of Presentation of Financial Statements 340 D T String ifrs-ci BasisContingentRentDetermined Basis on Which Contingent Rent Determined 341 D T String ifrs-ci BasisUsedDeterminingFairValue Basis Used for Determining Fair Value 342 D T String ifrs-ci BasisUsedToDetermineNetSellingPriceDiscountRateUsedCurrentEstimatePreviousEstimateValueUs e Basis Used to Determine Net Selling Price or Discount Rate Used in Current Estimate and Previous Estimate of Value in Use 343 D T String ifrs-ci BasisUsedToDetermineSurplusDeficit Basis Used to Determine Surplus or Deficit 344 I T Tuple ifrs-ci BiologicalAssetPledged Biological Asset Pledged 345 I T Tuple ifrs-ci BiologicalAssetFairValueNowReliablyMeasured Biological Asset Where Fair Value Can Now be Reliably Measured 346 I T Tuple ifrs-ci BiologicalAssetFairValueInformationUnreliableBiological Biological Asset Where Fair Value Information is Unreliable for Biological 347 I T Tuple ifrs-ci BiologicalAssetRestrictedTitle Biological Asset with Restricted Title 348 D I T Monetary ifrs-ci BiologicalAssets Biological Assets 349 D T String ifrs-ci BiologicalAssetsDisclosures Biological Assets Disclosures 350 D T String ifrs-ci BiologicalAssetsPolicy Biological Assets Policy 351 D T String ifrs-ci BiologicalAssetsFairValueCannotMeasuredReliably Biological Assets Where Fair Value Cannot be Measured Reliably 10/29/2003 5:21:40 AM (ifrs-ci) - Page 15 IAS 1 99 q IAS e i IAS 7 43 IAS b IAS c IAS 1 23 IAS 1 91 a IAS d i IAS b IAS g; IAS f IAS c ii IAS a IAS IAS IAS a IAS IAS IAS c; IAS IAS 41 54