This appendix contains amendments to the Basis for Conclusions on other IFRSs that are necessary in order to note the replacement of IAS 14 by IFRS 8.

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The amendments contained in this appendix when IFRS 8 was issued in 2006 have been incorporated into the text of the Basis for Conclusions on IFRSs 1, 6 and 7 and IASs 27 and 36 as issued at 30 November 2006.