ANNEX INTERNATIONAL ACCOUNTING STANDARDS

INTERNATIONAL ACCOUNTING STANDARD 21 The effects of changes in foreign exchange rates

WITHDRAWAL OF OTHER PRONOUNCEMENTS

62 This standard supersedes the following interpretations:

(a)

SIC-11 Foreign exchange — capitalisation of losses resulting from severe currency devaluations;

(b)

SIC-19 Reporting currency — measurement and presentation of financial statements under IAS 21 and IAS 29; and

(c)

SIC-30 Reporting currency — translation from measurement currency to presentation currency.