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Annual Report 2012

Annual Report 2012

Annual Report 2012

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Notes to the financial statements(Expressed in millions of RMB, unless otherwise stated)64 Events after the reporting periodThere are no significant events after the reporting period.65 Comparative figuresCertain comparative figures have been adjusted to conform with changes in disclosures in current year.66 Ultimate parentAs stated in Note 1, the immediate and ultimate parent of the Group is Huijin and CIC respectively.67 Possible impact of amendments, new standards and interpretations issued butnot yet effectiveUp to the date of issue of the financial statements, the IASB has issued the following amendments, new standards and interpretationswhich are not yet effective for the year ended 31 December <strong>2012</strong> and which have not been adopted in the financial statements.StandardsEffective for annual periodbeginning on or afterAmendments to IFRS 7, “Financial instruments: Disclosures” on asset and liability offsetting 1 January 2013Amendments to IFRS 7 and 9, “Mandatory effective date and transition disclosures” 1 January 2015Amendments to IFRS 10, 11 and 12, “Transition guidance” 1 January 2013Amendments to IAS 1, “Financial statement presentation” regarding other comprehensive income 1 July <strong>2012</strong>Amendments to IAS 19, “Employee benefits” 1 January 2013Amendments to IAS 32, “Financial instruments: Presentation” on asset and liability offsetting 1 January 2014IFRS 9, “Financial instruments” 1 January 2015IFRS 10, “Consolidated financial statements” 1 January 2013IFRS 11, “Joint arrangements” 1 January 2013IFRS 12, “Disclosure of interests in other entities” 1 January 2013IFRS 13, “Fair value measurement” 1 January 2013IAS 27 (revised 2011), “Separate financial statements” 1 January 2013IAS 28 (revised 2011), “Investments in associates and joint ventures” 1 January 2013The Group is in the process of making an assessment on the impact of these new and revised IFRSs upon initial application.208 China Construction Bank Corporation annual report <strong>2012</strong>

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