PAGE1

FI
NANCI
ALACCOUNTI
NGANDREPORTI
NG

I
NTERI
M REPORTI
NG

KeyDef
ini
ti
ons

I
nter
im Per
iod–I
saf
inanci
alr
epor
ti
ngper
iodshor
tert
hanaf
ull
financi
aly
ear
.

I
nter
imfinanci
alrepor
t–Af i
nancialr
epor
tcontai
ningeit
heracompl
etesetoff
inanci
alst
atement
s
orasetofcondensedfinanci
alstatement
sforaninter
im per
iod.

Mi
nimum Component
sofanI
nter
im Fi
nanci
alRepor
t

a.Condensedst
atementoff
inanci
alposi
ti
on
b.Condensedi
ncomest
atement
c. Condensedst
atementshowingeit
her(i
)allchangesi
nequi
tyor(i
i)changesinequi
tyot
her
thant
hoseari
singf
rom capi
talt
ransact
ionswithowner
sanddist
ri
butionstoowners
d.Condensedst
atementofcashf
lows
e. Sel
ect
edexpl
anat
orynot
es

Requi
redi
nfor
mat
ioni
nCondensedSt
atement
s

a.Headi
ngsandsubt
otal
sincl
udedi
nmostr
ecentannual
financi
alst
atement
s
b.Sel
ectedminimum expl
anat
orynotes-expl
aini
ngeventsandtr
ansact
ionssi
gnifi
canttoan
underst
andi
ngofthechangesinfi
nanci
alposit
ion/
perf
ormancesi
ncelastannualrepor
ti
ng
date
c. Sel
ected l
ine i
tems ornot
es i
fthei
romi
ssi
on woul
d make t
he condensed f
inanci
al
st
atementsmisleadi
ng
d.Basi
c and dil
uted ear
nings pershar
e(i
fappl
i
cabl
e)on t
he f
ace ofst
atementof
comprehensi
veincome.

Gener
alGui
del
i
nesofI
nter
im Fi
nanci
alRepor
ti
ng

a.Revenuesf
rom pr
oduct
ssoldorservi
cesrenderedar
egener
all
yrecogni
zedf
ori
nter
im
repor
tsont
hesamebasisasfort
heannual
period.

b.Expensesassoci
ateddir
ectl
ywithrevenuearematchedagai
nstr
evenuei
nthosei
nter
im
peri
odsinwhichtherel
atedr
evenueisrecogni
zed.

c. Expensesnotassoci
atedwi t
hrevenuear
erecogni
zedi
nthei
nter
im per
iodsasi
ncur
redor
al
l
ocat edov
ertheint
erim peri
odsbenef
it
ed.

d.Inventor
iesaremeasuredforinter
imfinancialreporti
ngbythesameprincipl
esasat
financi
alyear
-end(LCNRV)
.Howev erf
ullinventorytaki
ngmaynotber
equiredatint
eri
m
dat esalt
houghitmustbedoneatf i
nancialy ear-
end. I
tmaybesuf f
icienttomake
estimatesati
nter
im dat
esbasedonsal
esmar gi
n.

e. I
nventoryl
ossesfrom permanentmarketdecli
nesar er
ecognizedintheint
eri
m peri
odin
whi
cht hedecl
ineoccurs.Recover
iesofsuchlossesonthesamei nvent
oryi
nlateri
nter
im
per
iodshouldberecognizedasgai
nsinlateri
nter
im per
iods.

f
. Temporarymar
ketdecli
nesoni nv
ent
ori
esandr
ecov
eri
esatal
ateri
nter
im per
iodar
enow
recogni
zedf
ori
nter
im purposes.

g.I
nter
im per
iodi
ncometaxexpenseshoul
dr ef
lectt
hesamegener
alpr
inci
plesofi
ncome
t
axaccounti
ngappl
i
cabl
etoannualr
eport
ing.

h.Gai
nsorl
ossesf
rom,di
sposalofpr
oper
ty,gai
nsorl
ossesf
rom sal
eofdi
scont
inued

10/
16-
11
 PAGE2
oper
ati
onsandot
hergai
nsandl
ossesshoul
dnotbeal
l
ocat
edov
ert
hei
nter
im per
iods.

Ot
herGui
del
i
nes
Account
ingPol
i
cies

 Princi
plesforrecogni
zingassets,
liabil
i
ties,
incomeandexpensesar
esameasinthemost
recentannualfinanci
alstat
ements, unl
essthereisachangei
nanaccount
ingpol
i
cythati
s
tober efl
ectedinthenextannualf
inancialstat
ements.

 Taxrecogni
sedbasedonwei
ght
edav
erageannuali
ncomet
axr
ateexpect
edf
ort
hef
ull
year

 Taxrat
echangesdur
ingt
hey
earar
eadj
ust
edi
nthesubsequenti
nter
im per
ioddur
ingt
he
year
.

USEOFESTI
MATES-I
nter
imr
epor
tsr
equi
reagr
eat
eruseofest
imat
est
hanannual
repor
ts.

COSTSINCURREDUNEVENLY-Ant
ici
pat
edordef
err
edonl
yifi
twoul
dbepossi
blet
odef
eror
ant
ici
pat
eatyear
end.

SEASONAL,
CYCLI
CALOROCCASI
ONALREVENUE

 Revenuerecei
veddur
ingtheyearshoul
dnotbeant
ici
pat
edordef
err
edwher
eant
ici
pat
ion
wouldnotbeappropr
iat
eatyearend

 Recogni
zedasi
toccur
s.

Per
iodst
obepr
esent
ed

 Stat
ementoffi
nanci
alposi
ti
onasattheendoft hecurrentint
eri
m peri
od(e.
g.30Sept.
2016)andasoft
heendoftheimmedi
atepr
ecedi
ngfinancial
year(e.
g.31December2015)

 Statementsofcompr ehensi
veincomefort
hecurrenti
nter
im period(
e.g.Jul
y–Sept .2016)
andcumul ativel
yforthecurr
entfi
nanci
aly
ear(Jan.–Sept .2016)(whichwil
lbet hesame
forhalfyearends),withcomparat
ivesf
ort
heinteri
m peri
odoft heprecedi
ngfinanci
alyear
(Jan.–Sept .2015)

 Stat
ementsofchangesinequi
tyfort
hecur
rentfinanci
alyeart
odat
e,wi
thcompar
ati
vesf
or
theyeart
odateoftheimmediat
elypr
ecedi
ngfinancial
year

 Stat
ementsofcashf
lowsforthecur
rentf
inanci
alyeart
odat
e,wi
thcompar
ati
vesf
ort
he
yeartodat
eoft
heimmediat
elypr
ecedi
ngfi
nancialy
ear.

--END--

10/
16-
11