Adoption of the Amendments to IAS 12 “Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction”

「The Group has applied the amendments to IAS 12, Deferred Tax related to Assets and Liabilities arising from a Single Transaction, from the first quarter of the current fiscal year. The amendments clarify the accounting treatment at initial recognition for transactions that give rise to equal taxable and deductible temporary differences at the transaction date. Deferred tax liabilities and deferred tax assets are recognized separately in the consolidated statement of financial position for those taxable and deductible temporary differences. The impact of the change in accounting policy on the condensed interim consolidated financial statements is immaterial.」