SECTION 1 -

261
New Services: Pro forma Financial Statements and Notes
December, 31, 2009
• Revised amendment to IAS 39 and IFRS 7 – Reclassification of Financial Assets: Effective Date and Transition. New
Services has not applied the amendment to IAS 39 and IFRS 7 that allows the reclassification of certain financial assets,
as it would have no effect on the pro forma financial statements for the periods presented.
• Amendments to IFRIC 9 and IAS 39 “Embedded Derivatives”. New Services has not applied the Amendment to IAS 39
and IFRS 7, which has since been revised and allows the reclassification of certain financial assets. Consequently,
amendments to IFRIC 9 and IAS 39 have no impact on the Group’s financial statements.
• Amendment to IFRS 7 “Improving Disclosures about Financial Instruments”. Application of the amendment to IFRS 7
required the Group to present (i) additional disclosures about the fair values of its financial instruments and (ii) a
maturity analysis of its financial liabilities (See Note 22). However, these disclosures had no impact on the Group’s
financial position.
Assessment of the potential impact on the consolidated financial statements of future standards, amendments to existing
standards and interpretations of existing standards.
New Services elected not to early adopt the following standards, amendments and interpretations adopted or in the process of
being adopted by the European Union at December 31, 2009 and applicable after that date:
Amendment to
IAS 39
Application date
(period beginning
on or after)
Eligible Hedged items July 1, 2009
IFRS 1 (revised) Revised version of IFRS 1 –
First‐time Adoption of
International Financial
Reporting Standards
Amendment to
IFRS 1
Amendment to
IFRS 2
Amendment to
IAS 32
Amendment to
IFRIC 14
Additional Exemptions for
First‐time Adopters
Group Cash‐settled Share‐
based Payment Transactions
July 1, 2009
January 1, 2010
January 1, 2010
Classification of rights issues February 1, 2010
“Prepayments of a Minimum
Funding Requirement”
Improvements to IFRS (April
2009)
IFRIC 17 Distributions of Non‐cash
Assets to Owners
IFRIC 19 Extinguishing Financial
Liabilities with Equity
Instruments
IAS 24
(revised)
January, 1, 2011
January 1, 2010
October, 31, 2009
July 1, 2010
Related Party Disclosures January 1, 2011
IFRS 9 Financial Instruments:
Classification and
Measurement
January 1, 2013
Estimate of the possible impact on New Services'
consolidated financial statements in the period of
initial application
No material impact on New Services' consolidated
financial statements is expected
IFRS 3 (revised) Business Combinations July 1, 2009 These revised standards, which are applicable