This appendix contains amendments to the Basis for Conclusions on other IFRSs that are necessary in order to ensure consistency with IFRS 10 and the related amendments to other IFRSs. Amended footnotes are shown with new text underlined and deleted text struck through.

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The amendments contained in this appendix when IFRS 10 was issued in 2011 have been incorporated into the Basis for Conclusions on the relevant IFRSs published in this volume.