This appendix sets out amendments to other IFRSs that are a consequence of the Board amending IAS 19 in June 2011. An entity shall apply these amendments when it applies IAS 19 as amended. Amended paragraphs are shown with new text underlined and deleted text struck through.

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The amendments contained in this appendix when this Standard was amended in 2011 have been incorporated into the relevant IFRSs.