No

Title

Originally

issued

Effective

Fully

withdrawn

Superseded

by

SIC 1

Consistency - Different Cost Formulas for Inventories

1997

January 1, 1999

January 1, 2005

IAS 2

SIC 2

Consistency - Capitalization of Borrowing Costs

1997

January 1, 1998

January 1, 2005

IAS 8

SIC 3

Elimination of Unrealized Profits and Losses on Transactions with Associates

1997

January 1, 1998

January 1, 2005

IAS 28

SIC 5

Classification of Financial Instruments - Contingent Settlement Provisions           

1997

June 1, 1998

January 1, 2005

IAS 32

SIC 6

Costs of Modifying Existing Software           

1997

June 1, 1998

January 1, 2005

IAS 16

SIC 7

Introduction of the Euro

1997

June 1, 1998

SIC 8

First-Time Application of IASs as the Primary Basis of Accounting

1998

August 1, 1998

January 1, 2004

IFRS 1

SIC 9

Business Combinations - Classification either as Acquisitions or Unitings of Interests

1998

August 1, 1998

April 1, 2004

IFRS 3

SIC 10

Government Assistance-No Specific Relation to Operating Activities

1998

August 1, 1998

SIC 11

Foreign Exchange - Capitalization of Losses Resulting from Severe Currency Devaluations

1998

August 1, 1998

January 1, 2005

IAS 21

SIC 12

Consolidation-Special Purpose Entities

1998

July 1, 1999

January 1, 2013

IFRS 1

SIC 13

Jointly Controlled Entities-Non-Monetary Contributions by Ventures

1998

January 1, 1999

January 1, 2013

IFRS 1

SIC 14

Property, Plant and Equipment - Compensation for the Impairment or Loss of Items

1998

July 1, 1999

January 1, 2005

IAS 16

SIC 15

Operating Leases-Incentives

1998

January 1, 1999

SIC 16

Share Capital - Reacquired Own Equity Instruments (Treasury Shares)

1998

July 1, 1999

January 1, 2005

IAS 32

SIC 17

Equity - Costs of an Equity Transaction

1999

January 3, 2000

January 1, 2005

IAS 32

SIC 18

Consistency - Alternative Methods

1999

July 1, 2000

January 1, 2005

IAS 8

SIC 19

Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29           

2000

January 1, 2001

January 1, 2005

IAS 21

SIC 20

Equity Accounting Method - Recognition of Losses

1999

July 15, 2000

January 1, 2005

IAS 28

SIC 21

Income Taxes-Recovery of Revalued Non-Depreciable Assets

1999

July 15, 2000

January 1, 2012

IAS 12

SIC 22

Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported

1999

July 15, 2000           

April 1, 2004

IFRS 3

SIC 23

Property, Plant and Equipment - Major Inspection or Overhaul Costs

1999

July 15, 2000

January 1, 2005

IAS 16

SIC 24

Earnings Per Share - Financial instruments and other contracts that may be settled in shares

2000

December 1, 2000

January 1, 2005

IAS 33

SIC 25

Income Taxes-Changes in the Tax Status of an Entity or its Shareholders

1999

July 15, 2000

SIC 26

Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations

N/A

N/A

N/A

IAS 16

SIC 27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

2000

January 1, 2002

SIC 28

Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments

2001

December 31, 2001

April 1, 2004

IFRS 3

SIC 29

Disclosure-Service Concession Arrangements

2001

January 1, 2002   

SIC 30

Reporting Currency - Translation from Measurement Currency to Presentation Currency

2001

January 1, 2002

January 1, 2005

IAS 21

SIC 31

Revenue-Barter Transactions Involving Advertising Services

2001

January 1, 2002

SIC 32

Intangible Assets-Web Site Costs

2001

March 25, 2002

SIC 33

Consolidation and equity method - Potential voting rights and allocation of ownership interests

2001

January 1, 2002

January 1, 2005

IAS 27 and IAS 28