As 11 M.com FA Project

7/25/2019 As 11 M.com FA Project

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CONTENTS PAGENO

OBJECTIVES... 02

SCOPE 02

FOREIGN CURRENCY TRANSACTIONS..

03

FINANCIAL STATEMENTS OF FOREIGN OPERATIONS.

08

ALL CHANGES IN FOREIGN EXCHANGE RATES...

13

DISCLOSURES

15

TRANSITIONAL PROVISIONS..

15

DIFFERENCES BETEEN AS 11 ! IND AS 21..

1"

BIBLIOGRAPHY.

1#


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OBJECTIVESA$ %$&%'(')*% +,- ,''- /$ ,&))&)%* )$/)$ /'%)$ %4,$% )$ &6/ 6,-*.I& +,- ,% &',$*,&)/$* )$ /'%)$ 7''%$)%* /' )& +,- ,% /'%)$

/(%',&)/$*. I$ /'%' &/ )$7% /'%)$ 7''%$- &',$*,&)/$* ,$ /'%)$/(%',&)/$* )$ &% 9$,$), *&,&%+%$&* / ,$ %$&%'(')*%: &',$*,&)/$* +7*&;% %4('%**% )$ &% %$&%'(')*%%& / ,$%* )$%4,$% ',&%*.

Scope T)* S&,$,' */7 ;% ,(()%?

)$ ,/7$&)$ /' &',$*,&)/$* )$ /'%)$ 7''%$)%*@ ,$ I$ &',$*,&)$ &% 9$,$), *&,&%+%$&* / /'%)$ /(%',&)/$*.

T)* S&,$,' ,*/ %,* 6)& ,/7$&)$ /' /'%)$ 7''%$-

&',$*,&)/$* )$ &% $,&7'% / /'6,' %4,$% /$&',&*.

T)* S&,$,' /%* $/& *(%)- &% 7''%$- )$ 6) ,$ %$&%'(')*%

('%*%$&* )&* 9$,$), *&,&%+%$&*. H/6%%': ,$ %$&%'(')*% $/'+,-7*%* &% 7''%$- / &% /7$&'- )$ 6) )& )* /+))%. I )& 7*%* ,)>%'%$& 7''%$-: &)* S&,$,' '%7)'%* )*/*7'% / &% '%,*/$/' 7*)$ &,& 7''%$-. T)* S&,$,' ,*/ '%7)'%* )*/*7'% / &%'%,*/$ /' ,$- ,$% )$ &% '%(/'&)$ 7''%$-.

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T)* S&,$,' /%* $/& %, 6)& &% '%*&,&%+%$& / ,$ %$&%'(')*%%'%$%* ,')*)$ '/+

/'%)$ 7''%$- ;/''/6)$* &/ &% %4&%$& &,& &%- ,'% '%,'% ,* ,$,7*&+%$& &/ )$&%'%*& /*&*.

Foreign CurrencyTransactionsI$)&), R%/$)&)/$

A /'%)$ 7''%$- &',$*,&)/$ )* , &',$*,&)/$ 6) )* %$/+)$,&% )$

/' '%7)'%* *%&&%+%$& )$ , /'%)$ 7''%$-: )$7)$ &',$*,&)/$*,')*)$ 6%$ ,$ %$&%'(')*% %)&%'? ;7-* /' *%* //* /' *%')%* 6/*% (')% )* %$/+)$,&% )$ ,

/'%)$ 7''%$-@ ;/''/6* /' %$* 7$* 6%$ &% ,+/7$&* (,-,;% /' '%%),;%

,'% %$/+)$,&% )$ , /'%)$ 7''%$-@ ;%/+%* , (,'&- &/ ,$ 7$(%'/'+% /'6,' %4,$% /$&',&@

O'

O&%'6)*% ,7)'%* /' )*(/*%* / ,**%&*: /' )$7'* /' *%&&%*

),;))&)%*: %$/+)$,&% )$ , /'%)$ 7''%$-.

A foreign currency transaction shoul !e recore" on initial

recognition in the reporting currency" !y applying to theforeign currency a#ount the e$change rate !et%een thereporting currency an the foreign currency at the ate of thetransaction&

F/' (',&), '%,*/$*: , ',&% &,& ,(('/4)+,&%* &% ,&7, ',&% ,& &%

,&% / &% &',$*,&)/$ )* /&%$ 7*%: /' %4,+(%: ,$ ,%',% ',&% /', 6%% /' , +/$& +)& ;% 7*% /' , &',$*,&)/$* )$ %, /'%)$

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7''%$- /7'')$ 7')$ &,& (%')/. H/6%%': ) %4,$% ',&%*7&7,&% *)$)9,$&-: &% 7*% / &% ,%',% ',&% /' , (%')/ )*7$'%),;%.

R%(/'&)$ ,& S7;*%7%$& B,,$% S%%& D,&%*

At each !alance sheet ate' Foreign currency #onetary ite#s shoul !e reporte

using the closing rate& (o%e)er" in certaincircu#stances" the closing rate #ay not re*ect %ithreasona!le accuracy the a#ount in reportingcurrency that is li+ely to !e reali,e fro#" or re-uireto is!urse" a foreign currency #onetary ite# at the!alance sheet ate" e&g&" %here there are restrictions

on re#ittances or %here the closing rate is unrealistican it is not possi!le to e.ect an e$change ofcurrencies at that rate at the !alance sheet ate& Insuch circu#stances" the rele)ant #onetary ite#shoul !e reporte in the reporting currency at thea#ount %hich is li+ely to !e reali,e fro#" orre-uire to is!urse" such ite# at the !alance sheetate/

non0#onetary ite#s %hich are carrie in ter#s of

historical cost eno#inate in a foreign currency

shoul !e reporte using the e$change rate at theate of the transaction/ an

Non0#onetary ite#s %hich are carrie at fair )alue or

other si#ilar )aluation eno#inate in a foreigncurrency shoul !e reporte using the e$change ratesthat e$iste %hen the )alues %ere eter#ine&

C,*: '%%),;%*: ,$ (,-,;%* ,'% %4,+(%* / +/$%&,'- )&%+*. F)4%

,**%&*: )$%$&/')%*: ,$ )$%*&+%$&* )$ %7)&- *,'%* ,'% %4,+(%* /$/$+/$%&,'- )&%+*. T% ,''-)$ ,+/7$& / ,$ )&%+ )* %&%'+)$% )$

,/',$% 6)& &% '%%,$& A/7$&)$ S&,$,'*. F/' %4,+(%:%'&,)$ ,**%&* +,- ;% +%,*7'% ,& ,)' ,7% /' /&%' *)+),' ,7,&)/$%..: $%& '%,)=,;% ,7% /' ,& )*&/'), /*&. %&%' &% ,''-)$,+/7$& )* %&%'+)$% ;,*% /$ ,)' ,7% /' /&%' *)+),' ,7,&)/$ /',& )*&/'), /*&: &% ,+/7$&* */ %&%'+)$% /' /'%)$ 7''%$-)&%+* ,'% &%$ '%(/'&% )$ &% '%(/'&)$ 7''%$- )$ ,/',$% 6)&&)* S&,$,'. T% /$&)$%$& ),;))&- %$/+)$,&% )$ /'%)$


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7''%$- ,& &% ;,,$% *%%& ,&% )* )*/*% ;- 7*)$ &% /*)$',&%.

R%/$)&)/$ / E4,$% D)>%'%$%*

E$change i.erences arising on the settle#ent of #onetary

ite#s or on reporting an enterprise1s #onetary ite#s at ratesi.erent fro# those at %hich they %ere initially recoreuring the perio" or reporte in pre)ious 2nancial state#ents"shoul !e recogni,e as inco#e or as e$penses in the perio in%hich they arise&

A$ %4,$% )>%'%$% '%*7&* 6%$ &%'% )* , ,$% )$ &% %4,$%

',&% ;%&6%%$ &% &',$*,&)/$ ,&% ,$ &% ,&% / *%&&%+%$& / ,$-

+/$%&,'- )&%+* ,')*)$ '/+ , /'%)$ 7''%$- &',$*,&)/$. %$ &%&',$*,&)/$ )* *%&&% 6)&)$ &% *,+% ,/7$&)$ (%')/ ,* &,& )$6) )& /7''%: , &% %4,$% )>%'%$% )* '%/$)=% )$ &,&(%')/. H/6%%': 6%$ &% &',$*,&)/$ )* *%&&% )$ , *7;*%7%$&,/7$&)$ (%')/: &% %4,$% )>%'%$% '%/$)=% )$ %,)$&%'%$)$ (%')/ 7( &/ &% (%')/ / *%&&%+%$& )* %&%'+)$% ;- &%,$% )$ %4,$% ',&%* 7')$ &,& (%')/.

N%& I$%*&+%$& )$ , N/$)$&%', F/'%)$ O(%',&)/$

E$change i.erences arising on a #onetary ite# that" in

su!stance" for#s part of an enterprise1s net in)est#ent in anon0integral foreign operation shoul !e accu#ulate in aforeign currency translation reser)e in the enterprise1s2nancial state#ents until the isposal of the net in)est#ent"at %hich ti#e they shoul !e recogni,e as inco#e or ase$penses&

A$ %$&%'(')*% +,- ,% , +/$%&,'- )&%+ &,& )* '%%),;% '/+: /'

(,-,;% &/: , $/$)$&%', /'%)$ /(%',&)/$. A$ )&%+ /' 6)*%&&%+%$& )* $%)&%' (,$$% $/' )%- &/ /7' )$ &% /'%*%%,;%7&7'% )*: )$ *7;*&,$%: ,$ %4&%$*)/$ &/: /' %7&)/$ '/+: &%%$&%'(')*%


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S7 +/$%&,'- )&%+* +,- )$7% /$&%'+ '%%),;%* /' /,$* ;7&/ $/& )$7% &',% '%%),;%* /' &',% (,-,;%*.

NOTE'C%$&', G/%'$+%$& )$ /$*7&,&)/$ 6)& N,&)/$, A)*/'-C/++)&&%% /$ A/7$&)$ S&,$,'* +,% ,$ ,+%$+%$& &/ AS 11 T%

E>%&* / C,$%* )$ F/'%)$ E4,$% R,&%* )$ &% /'+ / C/+(,$)%*A/7$&)$ S&,$,'* A+%$+%$& R7%*: 200# ,$ 2011.

A/')$ &/ &% '%%$& N/&)9,&)/$: %4,$% )>%'%$%* ,')*)$ /$'%(/'&)$ / /$&%'+ /'%)$ 7''%$- +/$%&,'- )&%+* ,& ',&%* )>%'%$&'/+ &/*% ,& 6) &%- 6%'% )$)&),- '%/'% 7')$ &% (%')/: /''%(/'&% )$ ('%)/7* 9$,$), *&,&%+%$&*: )$*/,' ,* &%- '%,&% &/ &%,7)*)&)/$ / , %('%),;% ,()&, ,**%&: ,$ ;% ,% &/ /' %7&% '/+&% /*& / &% ,**%& ,$ *, ;% %('%),&% /%' &% ;,,$% )% / &%,**%&: ,$ )$ /&%' ,*%*: ,$ ;% ,7+7,&% )$ &% F/'%)$ C7''%$-M/$%&,'- I&%+ T',$*,&)/$ D)>%'%$% FCMITD A/7$& ,$ */7 ;%

6')&&%$ /> /%' &% 7*%7 )% / &% ,**%&* ,+/'&)=% /%' &% ;,,$%(%')/ / *7 /$ &%'+ ,**%&* /' ),;))&-: ;- '%/$)&)/$ ,* )$/+% /'%4(%$*% )$ %, / *7 (%')/* ;7& $/& ;%-/$ 31*& M,': 2020.

M)$)*&'- / C/'(/',&% A>,)'* )% )&* $/&)9,&)/$ $7+;%' G.S.R #13E: ,&%2#& D%%+;%': 2011: ,* ,+%$% &% (,', K / AS 11 / &% C/+(,$)%*A/7$&)$ S&,$,'* A+%$+%$& R7%*: 2011. T'/7 &)* $/&)9,&)/$:&% MCA ,* %4&%$% &% /(&)/$ /' &% %$&%'(')*%* &/ ,()&,)=% &%%4,$% )>%'%$%* ,')*)$ /$ '%(/'&)$ / /$ &%'+ /'%)$ 7''%$-+/$%&,'- )&%+* &) 31*& M,': 2020 )$*&%, / 31*& M,': 2012. T7* &%&'%,&+%$& ,,)% ,& &% /(&)/$ / &% /+(,$- *, ;% )''%/,;% ,$ *,

;% %4%')*% &) 31*& M,': 2020.

A$- )>%'%$% (%'&,)$)$ &/ ,/7$&)$ (%')/* 6) /++%$% /$ /',&%' "& D%%+;%': 200K: ('%)/7*-: '%/$)*% )$ &% ('/9& ,$ /**,/7$& ;%/'% &% %4%')*% / &% /(&)/$ *, ;% '%%'*% )$*/,' ,* )&'%,&%* &/ &% ,7)*)&)/$ / , %('%),;% ,()&, ,**%& ;- ,)&)/$ /'%7&)/$ '/+ &% /*& / &% ,**%& ,$ )$ /&%' ,*%* ;- &',$*%' &/ F/'%)$C7''%$- M/$%&,'- I&%+ T',$*,&)/$ D)>%'%$% FCMITD A/7$&: ,$ ;-%;)& /' '%)&: ,* &% ,*% +,- ;%: &/ &% %$%', '%*%'%.

I &% ,;/% /(&)/$ )* %4%')*%: )*/*7'% *, ;% +,% / &% ,& / *7

%4%')*% / *7 /(&)/$ ,$ / &% ,+/7$& '%+,)$)$ &/ ;% ,+/'&)=% )$ &%9$,$), *&,&%+%$&* / &% (%')/ )$ 6) *7 /(&)/$ )* %4%')*% ,$ )$%%'- *7;*%7%$& (%')/ */ /$ ,* ,$- %4,$% )>%'%$% '%+,)$*7$,+/'&)=%.

F/' &% (7'(/*%* / %4%')*% / &)* /(&)/$: ,$ ,**%& /' ),;))&- *, ;%%*)$,&% ,* , /$ &%'+ /'%)$ 7''%$- +/$%&,'- )&%+: ) &% ,**%& /'

K


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),;))&- )* %4('%**% )$ , /'%)$ 7''%$- ,$ ,* , &%'+ / 12 +/$&* /'+/'% ,& &% ,&% / /'))$,&)/$ / &% ,**%& /' ),;))&-.

Insertion of para 34A in Accounting Stanar 55 of the Co#panies

6Accounting Stanars7 8ules" 9::4'

M)$)*&'- / C/'(/',&% A>,)'* )% )&* $/&)9,&)/$ $7+;%' G.S.R #1E: ,&%2#& D%%+;%': 2011: )$*%'&% 7$%'+%$&)/$% (,', KA )$ AS 11 / &%C/+(,$)%* A/7$&)$ S&,$,'* R7%*: 200K: $/6 $/6$ ,* C/+(,$)%*A/7$&)$ S&,$,'* S%/$ A+%$+%$& R7%*: 2011.

KA. 1 I$ '%*(%& / ,/7$&)$ (%')/* /++%$)$ /$ /' ,&%' &% 1*&A('): 2011: /' ,$ %$&%'(')*% 6) , %,')%' %4%')*% &% /(&)/$ 7$%'(,',',( K ,$ ,& &% /(&)/$ / ,$- /&%' %$&%'(')*% *7 /(&)/$ &/ ;%)''%/,;% ,$ &/ ;% ,(()% &/ , *7 /'%)$ 7''%$- +/$%&,'- )&%+*:

&% %4,$% )>%'%$%* ,')*)$ /$ '%(/'&)$ / /$&%'+ /'%)$ 7''%$-+/$%&,'- )&%+* ,& ',&%* )>%'%$& '/+ &/*% ,& 6) &%- 6%'% )$)&),-'%/'% 7')$ &% (%')/: /' '%(/'&% )$ ('%)/7* 9$,$), *&,&%+%$&*: )$*/ ,' ,* &%- '%,&% &/ &% ,7)*)&)/$ / , %('%),;% ,()&, ,**%&*: ,$ ;%,% &/ /' %7&% '/+ &% /*& / &% ,**%&* ,$ *, ;% %('%),&%/%' &% ;,,$% )% / &% ,**%&*: ,$ )$ /&%' ,*%*: ,$ ;% ,7+7,&% )$, F/'%)$ C7''%$- M/$%&,'- I&%+ T',$*,&)/$ D)>%'%$% A/7$& )$ &%%$&%'(')*%%'%$%* %,& 6)&

)$ ,/',$% 6)& &% ('/)*)/$* / (,',',( 15 / &% *,) '7%*.2 T/ %4%')*% &% /(&)/$ '%%''% &/ )$ *7;(,',',( 1: ,$ ,**%& /'),;))&- *, ;% %*)$,&% ,* /$&%'+ /'%)$ 7''%$- +/$%&,'- )&%+: )&% ,**%& /' ),;))&- )* %4('%**% )$ , /'%)$ 7''%$- ,$ ,* , &%'+ /&6%% +/$&* /' +/'% ,& &% ,&% / /'))$,&)/$ / &% ,**%& /' &% ),;))&-.

P'/)% &,& &% /(&)/$ %4%')*% ;- &% %$&%'(')*% *, )*/*% &% ,& /*7 /(&)/$ ,$ / &% ,+/7$& '%+,)$)$ &/ ;% ,+/'&)=% )$ &% 9$,$),*&,&%+%$&* / &% (%')/ )$ 6) *7 /(&)/$ )* %4%')*% ,$ )$ %%'-*7;*%7%$& (%')/ */ /$ ,* ,$- %4,$% )>%'%$% '%+,)$*

7$,+/'&)=%.NOTE'T% (')$)(, '%7,&)/$* 6%'% (7;)*% )$ &% G,=%&&% / I$),E4&',/')$,'-: P,'& II: S%&)/$ 3: S7; S%&)/$ ) )% G.S.R "3#E: ,&% &%"& D%%+;%': 200K ,$ ,+%$% )% $/&)9,&)/$ $7+;%' G.S.R. 212E:,&% &% 2"& M,': 2008 ,$ *7;*%7%$&- ,+%$% ;- N/. G.S.R. 225E,&% 31*& M,': 200# ,$ N/. G.S.R. 3"8E: ,&% 11&M,-: 2011.

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T% M)$)*&'- ,* '%%)% *%%', '%('%*%$&,&)/$* '/+ )$7*&'- ,**/),&)/$*&,& P,', K / AS 11 ,$ P,', % / AS 1K ,'% (/*)$ ('/;%+* )$ ('/(%')+(%+%$&,&)/$ / P,', KA / AS 11 )$*%'&% )% $/&)9,&)/$ #1E ,&%2#.12.2011. I$ /'%' &/ '%*/% &% ('/;%+* ,% ;- )$7*&'-: MCA ,7'&%' ,')9% )% C)'7,' N/. 252012 ,&% 0#.08.2012 &,& P,', K / AS

11 ,$ P,', % / &% AS 1K *, $/& ,((- &/ , /+(,$- 6) )* ,((-)$,7*% P,', KA / AS 11.

I;;


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F/'%)$ /(%',&)/$ )* , *7;*)),'-: ,**/),&%: /)$& %$&7'% /' ;',$ / &%'%(/'&)$ %$&%'(')*%: &% ,&))&)%* / 6) ,'% ;,*% /' /$7&% )$ ,/7$&'- /&%' &,$ &% /7$&'- / &% '%(/'&)$ %$&%'(')*%.

Financial State#ents ofForeign OperationsC,**)9,&)/$ / F/'%)$ O(%',&)/$*

T% +%&/ 7*% &/ &',$*,&% &% 9$,$), *&,&%+%$&* / , /'%)$

/(%',&)/$ %(%$* /$ &% 6,- )$ 6) )& )* 9$,$% ,$/(%',&%* )$ '%,&)/$ &/ &% '%(/'&)$ %$&%'(')*%. F/' &)* (7'(/*%:/'%)$ /(%',&)/$* ,'% ,**)9% ,* %)&%' )$&%', /'%)$ /(%',&)/$*

/' $/$)$&%', /'%)$ /(%',&)/$*.

A /'%)$ /(%',&)/$ &,& )* )$&%', &/ &% /(%',&)/$* / &% '%(/'&)$

%$&%'(')*% ,'')%* /$ )&* ;7*)$%** ,* ) )& 6%'% ,$ %4&%$*)/$ / &%'%(/'&)$ %$&%'(')*%%& /$ &% '%(/'&)$ %$&%'(')*%


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6)% &% '%(/'&)$ %$&%'(')*% +,- /$&'/ &% /'%)$

/(%',&)/$: &% ,&))&)%* / &% /'%)$ /(%',&)/$ ,'% ,'')%/7& 6)& , *)$)9,$& %'%% / ,7&/$/+- '/+ &/*% / &%'%(/'&)$ %$&%'(')*%@

&',$*,&)/$* 6)& &% '%(/'&)$ %$&%'(')*% ,'% $/& , )

('/(/'&)/$ / &% /'%)$ /(%',&)/$%&% ;- &% ,&))&)%* / &% /'%)$/(%',&)/$@

*,%* (')%* /' &% /'%)$ /(%',&)/$


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T% )$))7, )&%+* )$ &% 9$,$), *&,&%+%$&* / &% /'%)$

/(%',&)/$ ,'% &',$*,&% ,* ) , )&* &',$*,&)/$* , ;%%$ %$&%'% )$&/;- &% '%(/'&)$ %$&%'(')*% )&*%. T% /*& ,$ %('%),&)/$ / &,$);%94% ,**%&* )* &',$*,&% 7*)$ &% %4,$% ',&% ,& &% ,&% /(7',*% / &% ,**%& /': ) &% ,**%& )* ,'')% ,& ,)' ,7% /' /&%'

*)+),' ,7,&)/$: 7*)$ &% ',&% &,& %4)*&% /$ &% ,&% / &%,7,&)/$. T% /*& / )$%$&/')%* )* &',$*,&% ,& &% %4,$%',&%* &,& %4)*&% 6%$ &/*% /*&* 6%'% )$7''%. T%'%/%',;% ,+/7$& /' '%,)=,;% ,7% / ,$ ,**%& )* &',$*,&% 7*)$&% %4,$% ',&% &,& %4)*&% 6%$ &% '%/%',;% ,+/7$& /' $%&'%,)=,;% ,7% 6,* %&%'+)$%. F/' %4,+(%: 6%$ &% $%& '%,)=,;%,7% / ,$ )&%+ / )$%$&/'- )* %&%'+)$% )$ , /'%)$ 7''%$-: &,&,7% )* &',$*,&% 7*)$ &% %4,$% ',&% ,& &% ,&% ,* ,& 6) &%$%& '%,)=,;% ,7% )* %&%'+)$%. T% ',&% 7*% )* &%'%/'% 7*7,-&% /*)$ ',&%. A$ ,7*&+%$& +,- ;% '%7)'% &/ '%7% &% ,''-)$

,+/7$& / ,$ ,**%& )$ &% 9$,$), *&,&%+%$&* / &% '%(/'&)$%$&%'(')*% &/ )&* '%/%',;% ,+/7$& /' $%& '%,)=,;% ,7% %%$ 6%$$/ *7 ,7*&+%$& )* $%%**,'- )$ &% 9$,$), *&,&%+%$&* / &%/'%)$ /(%',&)/$. A&%'$,&)%-: ,$ ,7*&+%$& )$ &% 9$,$),*&,&%+%$&* / &% /'%)$ /(%',&)/$ +,- $%% &/ ;% '%%'*% )$&% 9$,$), *&,&%+%$&* / &% '%(/'&)$ %$&%'(')*%.

F/' (',&), '%,*/$*: , ',&% &,& ,(('/4)+,&%* &% ,&7, ',&% ,& &%

,&% / &% &',$*,&)/$ )* /&%$ 7*%: /' %4,+(%: ,$ ,%',% ',&% /', 6%% /' , +/$& +)& ;% 7*% /' , &',$*,&)/$* )$ %, /'%)$

7''%$- /7'')$ 7')$ &,& (%')/. H/6%%': ) %4,$% ',&%*7&7,&% *)$)9,$&-: &% 7*% / &% ,%',% ',&% /' , (%')/ )*7$'%),;%.

N/$)$&%', F/'%)$ O(%',&)/$*

In translating the 2nancial state#ents of a non0integral

foreign operation for incorporation in its 2nancialstate#ents" the reporting enterprise shoul use the

follo%ing proceures' the assets an lia!ilities" !oth #onetary an non0

#onetary" of the non0integral foreign operationshoul !e translate at the closing rate/

inco#e an e$pense ite#s of the non0integral

foreign operation shoul !e translate at e$changerates at the ates of the transactions/ an

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All resulting e$change i.erences shoul !e

accu#ulate in a foreign currency translation reser)euntil the isposal of the net in)est#ent&

F/' (',&), '%,*/$*: , ',&% &,& ,(('/4)+,&%* &% ,&7, %4,$%

',&%*: /' %4,+(% ,$ ,%',% ',& % /' &% (%')/: )* /&%$ 7*% &/&',$*,&% )$/+% ,$ %4(%$*% )&%+* / , /'%)$ /(%',&)/$

T% &',$*,&)/$ / &% 9$,$), *&,&%+%$&* / , $/$)$&%', /'%)$

/(%',&)/$ '%*7&* )$ &% '%/$)&)/$ / %4,$% )>%'%$%* ,')*)$'/+?

&',$*,&)$ )$/+% ,$ %4(%$*% )&%+* ,& &% %4,$% ',&%*

,& &% ,&%* / &',$*,&)/$* ,$ ,**%&* ,$ ),;))&)%* ,& &%/*)$ ',&%@

&',$*,&)$ &% /(%$)$ $%& )$%*&+%$& )$ &% $/$)$&%',

/'%)$ /(%',&)/$ ,& ,$ %4,$% ',&% )>%'%$& '/+ &,& ,&6) )& 6,* ('%)/7*- '%(/'&%@ ,$

O&%' ,$%* &/ %7)&- )$ &% $/$)$&%', /'%)$ /(%',&)/$.

T%*% %4,$% )>%'%$%* ,'% $/& '%/$)=% ,* )$/+% /'%4(%$*%* /' &% (%')/ ;%,7*% &% ,$%* )$ &%%4,$% ',&%* ,% )&&% /' $/ )'%& %>%& /$ &% ('%*%$&,$ 7&7'% ,* /6* '/+ /(%',&)/$* / %)&%' &% $/$)$&%', /'%)$ /(%',&)/$ /' &% '%(/'&)$ %$&%'(')*%. %$ ,$/$ )$&%', /'%)$ /(%',&)/$ )* /$*/),&% ;7& )* $/&6/- /6$%: ,7+7,&% %4,$% )>%'%$%* ,')*)$ '/+

&',$*,&)/$ ,$ ,&&');7&,;% &/ +)$/')&- )$&%'%*&* ,'% ,/,&%&/: ,$ '%(/'&% ,* (,'& /: &% +)$/')&- )$&%'%*& )$ &%/$*/),&% ;,,$% *%%&.

A$- //6) /' ,()&, '%*%'% ,')*)$ /$ &% ,7)*)&)/$ / , $/$

)$&%', /'%)$ /(%',&)/$ )* &',$*,&% ,& &% /*)$ ',&% )$,/',$% 6)& (,',',( 2.

A /$&)$%$& ),;))&- )*/*% )$ &% 9$,$), *&,&%+%$&* / , $/$

)$&%', /'%)$ /(%',&)/$ )* &',$*,&% ,& &% /*)$ ',&% /' )&*)*/*7'% )$ &% 9$,$), *&,&%+%$&* / &% '%(/'&)$ %$&%'(')*%.

T% )$/'(/',&)/$ / &% 9$,$), *&,&%+%$&* / , $/$)$&%', /'%)$

/(%',&)/$ )$ &/*% / &% '%(/'&)$ %$&%'(')*% //6* $/'+,/$*/),&)/$ ('/%7'%*: *7 ,* &% %)+)$,&)/$ / )$&','/7( ;,,$%* ,$ )$&', '/7( &',$*,&)/$* / , . H/6%%': ,$%4,$% )>%'%$% ,')*)$ /$ ,$ )$&','/7( +/$%&,'- )&%+: 6%&%'*/'&&%'+ /' /$&%'+: ,$$/& ;% %)+)$,&% ,,)$*& , /''%*(/$)$

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,+/7$& ,')*)$ /$ /&%' )$&','/7( ;,,$%* ;%,7*% &% +/$%&,'-)&%+ '%('%*%$&* , /++)&+%$& &/ /$%'& /$% 7''%$- )$&/,$/&%' ,$ %4(/*%* &% '%(/'&)$ %$&%'(')*% &/ , ,)$ /' /**&'/7 / &% '%(/'&)$ %$&%'(')*%: *7 ,$ %4,$% )>%'%$%/$&)$7%* &/ ;% '%/$)=% ,* )$/+% /' ,$ %4(%$*% /': ) )& ,')*%*

'/+ &% )'7+*&,$%* %*');% )$ (,',',( 15: )& )* ,7+7,&% )$, /'%)$ 7''%$- &',$*,&)/$ '%*%'% 7$&) &% )*(/*, / &% $%&)$%*&+%$&.

%$ &% 9$,$), *&,&%+%$&* / , $/$)$&%', /'%)$ /(%',&)/$

,'% ',6$ 7( &/ , )>%'%$& '%(/'&)$ ,&% '/+ &,& / &%'%(/'&)$ %$&%'(')*%: &% $/$)$&%', /'%)$ /(%',&)/$ /&%$ ('%(,'%*:/' (7'(/*%* / )$/'(/',&)/$ )$ &% 9$,$), *&,&%+%$&* / &%'%(/'&)$ %$&%'(')*%: *&,&%+%$&* ,* ,& &% *,+% ,&% ,* &% '%(/'&)$%$&%'(')*%. %$ )& )* )+(',&),;% &/ / &)*: AS 21: C/$*/),&%

F)$,$), S&,&%+%$&*: ,/6* &% 7*% / 9$,$), *&,&%+%$&* ',6$7( &/ , )>%'%$& '%(/'&)$ ,&% ('/)% &,& &% )>%'%$% )*$/ '%,&%' &,$ *)4 +/$&* ,$ ,7*&+%$&* ,'% +,% /' &%%>%&* / ,$- *)$)9,$& &',$*,&)/$* /' /&%' %%$&* &,& /7';%&6%%$ &% )>%'%$& '%(/'&)$ ,&%*. I$ *7 , ,*%: &% ,**%&*,$ ),;))&)%* / &% $/$)$&%', /'%)$ /(%',&)/$ ,'% &',$*,&% ,& &%%4,$% ',&% ,& &% ;,,$% *%%& ,&% / &% $/$ )$&%',/'%)$ /(%',&)/$ ,$ ,7*&+%$&* ,'% +,% 6%$ ,(('/('),&% /'*)$)9,$& +/%+%$&* )$ %4,$% ',&%* 7( &/ &% ;,,$% *%%&,&% / &% '%(/'&)$ %$&%'(')*%* )$ ,/',$% 6)& AS 21. T%

*,+% ,(('/, )* 7*% )$ ,((-)$ &% %7)&- +%&/ &/,**/),&%* ,$ )$ ,((-)$ ('/(/'&)/$,&% /$*/),&)/$ &/ /)$&%$&7'%* )$ ,/',$% 6)& AS 23: A/7$&)$ /'I$%*&+%$&* )$ A**/),&%* )$ C/$*/),&% F)$,$), S&,&%+%$&*,$ AS 2": F)$,$), R%(/'&)$ /

D)*(/*, / , N/$)$&%', F/'%)$ O(%',&)/$

On the isposal of a non0integral foreign operation"

the cu#ulati)e a#ount of the e$change i.erences%hich ha)e !een eferre an %hich relate to thatoperation shoul !e recogni,e as inco#e or as e$penses&

A$ %$&%'(')*% +,- )*(/*% / )&* )$&%'%*& )$ , $/$)$&%', /'%)$

/(%',&)/$ &'/7 *,%: )7),&)/$: '%(,-+%$& / *,'% ,()&,: /',;,$/$+%$& / ,: /' (,'& /: &,& /(%',&)/$. T% (,-+%$& / ,))%$ /'+* (,'& / , )*(/*, /$- 6%$ )& /$*&)&7&%* , '%&7'$ /

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&% )$%*&+%$&. I$ &% ,*% / , (,'&), )*(/*,: /$- &% ('/(/'&)/$,&%*,'% / &% '%,&% ,7+7,&% %4,$% )>%'%$%* )* )$7% )$&% ,)$ /' /**. A 6')&% /6$ / &% ,''-)$ ,+/7$& / , $/$)$&%',/'%)$ /(%',&)/$ /%* $/& /$*&)&7&% , (,'&), )*(/*,. A/')$-: $/(,'& / &% %%''% /'%)$ %4,$% ,)$ /' /** )* '%/$)=% ,& &%

&)+% / , 6')&%/6$.

C,$% )$ &% C,**)9,&)/$ / , F/'%)$ O(%',&)/$

hen there is a change in the classi2cation of a foreign

operation" the translation proceures applica!le to the re)iseclassi2cation shoul !e applie fro# the ate of the change inthe classi2cation&

T% /$*)*&%$- (')$)(% '%7)'%* &,& /'%)$ /(%',&)/$ /$%,**)9% ,* )$&%', /' $/$)$&%', )* /$&)$7% &/ ;% */,**)9%. H/6%%': , ,$% )$ &% 6,- )$ 6) , /'%)$ /(%',&)/$ )*9$,$% ,$ /(%',&%* )$ '%,&)/$ &/ &% '%(/'&)$ %$&%'(')*% +,- %,&/ , ,$% )$ &% ,**)9,&)/$ / &,& /'%)$ /(%',&)/$. %$ ,/'%)$ /(%',&)/$ &,& )* )$&%', &/ &% /(%',&)/$* / &% '%(/'&)$%$&%'(')*% )* '%,**)9% ,* , $/$)$&%', /'%)$ /(%',&)/$: %4,$%)>%'%$%* ,')*)$ /$ &% &',$*,&)/$ / $/$+/$%&,'- ,**%&* ,& &%,&% / &% '%,**)9,&)/$ ,'% ,7+7,&% )$ , /'%)$ 7''%$-&',$*,&)/$ '%*%'%. %$ , $/$)$&%', /'%)$ /(%',&)/$ )*

'%,**)9% ,* ,$ )$&%', /'%)$ /(%',&)/$: &% &',$*,&% ,+/7$&* /'$/$+/$%&,'- )&%+* ,& &% ,&% / &% ,$% ,'% &'%,&% ,* &%)*&/'), /*& /' &/*% )&%+* )$ &% (%')/ / ,$% ,$ *7;*%7%$&(%')/*. E4,$% )>%'%$%* 6) ,% ;%%$ %%''% ,'% $/&'%/$)=% ,* )$/+% /' %4(%$*%* 7$&) &% )*(/*, / &% /(%',&)/$.

All Changes in ForeignE$change 8atesT,4 E>%&* / E4,$% D)>%'%$%*

G,)$* ,$ /**%* /$ /'%)$ 7''%$- &',$*,&)/$* ,$ %4,$%

)>%'%$%* ,')*)$ /$ &% &',$*,&)/$ / &% 9$,$), *&,&%+%$&* //'%)$ /(%',&)/$* +,- ,% ,**/),&% &,4 %>%&* 6) ,'%,/7$&% /' )$ ,/',$% 6)& AS 22: A/7$&)$ /' T,4%* /$I$/+%.

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F/'6,' E4,$% C/$&',&*

An enterprise #ay enter into a for%ar e$change contract

or another 2nancial instru#ent that is in su!stance afor%ar e$change contract" %hich is not intene for traingor speculation purposes" to esta!lish the a#ount of thereporting currency re-uire or a)aila!le at the settle#ent ateof a transaction& The pre#iu# or iscount arising at theinception of such a for%ar e$change contract shoul !ea#orti,e as e$pense or inco#e o)er the life of the contract&E$change i.erences on such a contract shoul !e recogni,ein the state#ent of pro2t an loss in the reporting perio in%hich the e$change rates change& Any pro2t or loss arising oncancellation or rene%al of such a for%ar e$change contractshoul !e recogni,e as inco#e or as e$pense for the perio&

T% ')** ,**/),&% 6)& ,$%* )$ %4,$% ',&%* +,- ;% +)&),&%

;- %$&%')$ )$&/ /'6,' %4,$% /$&',&*. A$- ('%+)7+ /' )*/7$&,')*)$ ,& &% )$%(&)/$ / , /'6,' %4,$% /$&',& )* ,/7$&% /'*%(,',&%- '/+ &% %4,$% )>%'%$%* /$ &% /'6,' %4,$%/$&',&. T% ('%+)7+ /' )*/7$& &,& ,')*%* /$ %$&%')$ )$&/&% /$&',& )* +%,*7'% ;- &% )>%'%$% ;%&6%%$ &% %4,$%',&% ,& &% ,&% / &% )$%(&)/$ / &% /'6,' %4,$% /$&',& ,$&% /'6,' ',&% *(%)9% )$ &% /$&',&. E4,$% )>%'%$% /$ ,

/'6,' %4,$% /$&',& )* &% )>%'%$% ;%&6%%$ , &% /'%)$7''%$- ,+/7$& / &% /$&',& &',$*,&% ,& &% %4,$% ',&% ,& &%'%(/'&)$ ,&%: /' &% *%&&%+%$& ,&% 6%'% &% &',$*,&)/$ )* *%&&%7')$ &% '%(/'&)$ (%')/: ,$ ; &% *,+% /'%)$ 7''%$- ,+/7$&&',$*,&% ,& &% ,&&%' / &% ,&% / )$%(&)/$ / &% /'6,'%4,$% /$&',& ,$ &% ,*& '%(/'&)$ ,&%.

A gain or loss on a for%ar e$change contract to %hich

paragraph 4 oes not apply shoul !e co#pute !y#ultiplying the foreign currency a#ount of the for%ar

e$change contract !y the i.erence !et%een the for%ar ratea)aila!le at the reporting ate for the re#aining #aturity ofthe contract an the contracte for%ar rate 6or the for%arrate last use to #easure a gain or loss on that contract for anearlier perio7& The gain or loss so co#pute shoul !erecogni,e in the state#ent of pro2t an loss for the perio&

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The pre#iu# or iscount on the for%ar e$change contract isnot recogni,e separately&

I$ '%/')$ , /'6,' %4,$% /$&',& )$&%$% /' &',)$ /'

*(%7,&)/$ (7'(/*%*: &% ('%+)7+ /' )*/7$& /$ &% /$&',& )*

)$/'% ,$ ,& %, ;,,$% *%%& ,&%: &% ,7% / &% /$&',& )*+,'% &/ )&* 7''%$& +,'%& ,7% ,$ &% ,)$ /' /** /$ &% /$&',&)* '%/$)=%.

I;;%'%$% ;%&6%%$ &% *(/& ',&% ,$ /$&',& ',&% 6) $/&;% '%/'% )$ &% ;//*. O$-6%$ &% /$&',& )* */ &% )>%'%$%;%&6%%$ &% /$&',& ',&% ,$ *,% ',&% 6) ;%'%/'% )$ &% P'/9& ! L/**A/7$&.

S,% R,&% ".18L%**? C/$&',& R,&% ".10

P'%+)7+ /$ C/$&',& 0.08

C/$&',& A+/7$& US 1:00:000

T/&, P'/9& 1:00:000 4 0.08 8:000

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>isclosures

An enterprise shoul isclose'the a#ount of e$change i.erences inclue in the net

pro2t or loss for the perio/ an Net e$change i.erences accu#ulate in foreign

currency translation reser)e as a separate co#ponent ofshareholers1 funs" an a reconciliation of the a#ountof such e$change i.erences at the !eginning an enof the perio&

hen the reporting currency is i.erent fro# the currency of

the country in %hich the enterprise is o#icile" the reasonfor using a i.erent currency shoul !e isclose& Thereason for any change in the reporting currency shoul also !e

isclose&

hen there is a change in the classi2cation of a signi2cant

foreign operation" an enterprise shoul isclose' the nature of the change in classi2cation/ 6!7 the reason

for the change/ the i#pact of the change in classi2cation on

shareholers1 funs/ an The i#pact on net pro2t or loss for each prior perio

presente ha the change in classi2cation occurre at the

!eginning of the earliest perio presente&

T% %>%& /$ /'%)$ 7''%$- +/$%&,'- )&%+* /' /$ &% 9$,$),

*&,&%+%$&* / , /'%)$ /(%',&)/$ / , ,$% )$ %4,$% ',&%*/7'')$ ,&%' &% ;,,$% *%%& ,&% )* )*/*% )$ ,/',$% 6)&AS : C/$&)$%$)%* ,$ E%$&* O7'')$ ,&%' &% B,,$% S%%&D,&%.

D)*/*7'% )* ,*/ %$/7',% / ,$ %$&%'(')*%


18/21

in paragraphs an 3 of the Stanar in respect of change in theclassi2cation of a foreign operation shoul !e applie&

I$ '%*(%& / ,/7$&)$ (%')/* /++%$)$ /$ /' ,&%' "&D%%+;%': 200K,$ %$)$ /$ /' ;%/'% 31*& M,': 2011: ,& &% /(&)/$ / &% %$&%'(')*%

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

I$ '%*(%& / ,/7$&)$ (%')/* /++%$)$ /$ /' ,&%' &% 1*& A('): 2011:/' ,$ %$&%'(')*% 6) , %,')%' %4%')*% &% /(&)/$ 7$%' (,',',( K,$ ,& &% /(&)/$ / ,$- /&%' %$&%'(')*% *7 /(&)/$ &/ ;% )''%/,;% ,$&/ ;% ,(()% &/ , *7 /'%)$ 7''%$- +/$%&,'- )&%+*: &% %4,$%)>%'%$%* ,')*)$ /$ '%(/'&)$ / /$&%'+ /'%)$ 7''%$- +/$%&,'- )&%+*,& ',&%* )>%'%$& '/+ &/*% ,& 6) &%- 6%'% )$)&),- '%/'% 7')$ &%(%')/: /' '%(/'&% )$ ('%)/7* 9$,$), *&,&%+%$&*: )$ */ ,' ,* &%- '%,&%

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19/21

&/ &% ,7)*)&)/$ / , %('%),;% ,()&, ,**%&: ,$ ;% ,% &/ /' %7&%'/+ &% /*& / &% ,**%& ,$ *, ;% %('%),&% /%' &% ;,,$% )% /&% ,**%&: ,$ )$ /&%' ,*%*: ,$ ;% ,7+7,&% )$ , F/'%)$ C7''%$-M/$%&,'- I&%+ T',$*,&)/$ D)>%'%$% A/7$& )$ &% %$&%'(')*%%'%$%* %,& 6)& )$ ,/',$% 6)& &%('/)*)/$* / (,',',( 15 / &% *,) '7%*.

T/ %4%')*% &% /(&)/$ '%%''% &/ )$ *7;(,',',( 1: ,$ ,**%& /' ),;))&-*, ;% %*)$,&% ,* , /$&%'+ /'%)$ 7''%$- +/$%&,'- )&%+: ) &%,**%& /' ),;))&- )* %4('%**% )$ , /'%)$ 7''%$- ,$ ,* , &%'+ / &6%%+/$&* /' +/'% ,& &% ,&% / /'))$,&)/$ / &% ,**%& /' &% ),;))&-?

P'/)% &,& &% /(&)/$ %4%')*% ;- &% %$&%'(')*% *, )*/*% &% ,& /*7 /(&)/$ ,$ / &% ,+/7$& '%+,)$)$ &/ ;% ,+/'&)=% )$ &% 9$,$),

*&,&%+%$&* / &% (%')/ )$ 6) *7 /(&)/$ )* %4%')*% ,$ )$ %%'-*7;*%7%$& (%')/ */ /$ ,* ,$- %4,$% )>%'%$% '%+,)$*7$,+/'&)=%.

>IFF8ENCES BETEEN

AS 55 IN> AS 95 I$ AS 21 %47%* '/+ )&* */(% /'6,' %4,$% /$&',&* ,$

/&%' *)+),' 9$,$), )$*&'7+%$&*: 6) ,'% &'%,&% )$ ,/',$%6)& I$ AS 3# F)$,$), I$*&'7+%$&*? R%/$)&)/$ ,$ M%,*7'%+%$&.T% %4)*&)$ AS 11 /%* $/& *7 %47% ,/7$&)$ /' *7/$&',&*.

A* (%' I$ AS 21: ('%*%$&,&)/$ 7''%$- ,$ ;% )>%'%$& '/+ /,

7''%$- ,$ )& )%* %&,)% 7),$% /$ &)*: 6%'%,* &% %4)*&)$

AS 11 /%* $/& %4())&- *&,&% */.

I$ AS 21 )* ;,*% /$ 7$&)/$, 7''%$- ,(('/, 6%'%,* %4)*&)$

AS 11 )* $/&.

T% %4)*&)$ AS 11 )* ;,*% /$ )$&%', /'%)$ /(%',&)/$* ,$ $/$

)$&%', /'%)$ /(%',&)/$* ,(('/, /' ,/7$&)$ /' , /'%)$

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/(%',&)/$: 6%'%,* I$ AS 21 )* ;,*% /$ &% 7$&)/$, 7''%$-,(('/,. H/6%%': )$ I$ AS 21 &% ,&/'* &/ ;% /$*)%'% )$%&%'+)$)$ ,$ %$&)&-%'%$% )$ &% &%'+: &%'%

,'% $/ *7;*&,$&)% )>%'%$%* )$ '%*(%& / ,/7$&)$ / , /'%)$/(%',&)/$.

I$ AS 21 (%'+)&* ,$ /(&)/$ &/ '%/$)*% %4,$% )>%'%$%* ,')*)$

/$ &',$*,&)/$ / %'&,)$ /$&%'+ +/$%&,'- )&%+* '/+ /'%)$7''%$- &/ 7$&)/$, 7''%$- )'%&- )$ %7)&-. I$ &)* *)&7,&)/$: I$AS 21 '%7)'%* &% ,7+7,&% %4,$% )>%'%$%* &/ ;% &',$*%''%&/ ('/9& /' /** )$ ,$ ,(('/('),&% +,$$%'. AS 11 /%* $/& (%'+)& *7, &'%,&+%$&.

I$ AS 21 (%'+)&* ,$ /(&)/$ &/ '%/$)*% %4,$% )>%'%$%* ,')*)$/$ &',$*,&)/$ / %'&,)$ /$&%'+ +/$%&,'- )&%+* '/+ /'%)$7''%$- &/ 7$&)/$, 7''%$- )'%&- )$ %7)&- ,$ &/ &',$*%' &%*,+% &/ ('/9& /' /** /%' &% &%'+ / *7 )&%+*. E4)*&)$ AS 11:/6%%': )%* ,$ /(&)/$ &/ &% /'%)$ 7''%$- ,)$* ,$ /**%* &/'%/$)*% %4,$% )>%'%$%* ,')*)$ /$ &',$*,&)/$ / %'&,)$ /$&%'+ +/$%&,'- )&%+* '/+ /'%)$ 7''%$- &/ 7$&)/$, 7''%$-)'%&- )$ %7)&- &/ ;% &',$*%''% &/ ('/9& /' /** /%' &% )% / &%'%%,$& ),;))&-,**%& ) *7 )&%+* ,'% $/& '%,&% &/ ,7)*)&)/$ /94% ,**%&* 7(&/ 31*& M,' 2011@ 6%'% *7 )&%+* ,'% '%,&% &/

,7)*)&)/$ / 94% ,**%&*: &% /'%)$ %4,$% )>%'%$%* ,$ ;%'%/$)*% ,* (,'& / &% /*& / &% ,**%&.

I;;


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SO;

As 11 M.com FA Project

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