Appendix A: Disclosure Checklist

This checklist provides a reference to the disclosures common to the financial statements of enterprises that are complying with International Accounting Standards (IAS). These disclosures are set forth by IAS and SIC and are effective for periods beginning after December 31, 2002. Changes which have been proposed but which have not been promulgated are not addressed in this checklist. Superseded disclosures have also been excluded.

Disclosure Checklist Index

General

1. Basis of Reporting

2. Compliance with International Accounting Standards

3. Accounting Changes

4. Related-Party Disclosures

5. Contingent Liabilities and Contingent Assets

6. Events After the Balance Sheet Date

7. Comparative Information

8. Going Concern

9. Current/Noncurrent Distinction

10. Uncertainties

Balance Sheet

1. Minimum Disclosures on the Face of the Balance Sheet

2. Additional Line Items on the Face of the Balance Sheet

3. Further Subclassifications of Line Items Presented

4. Inventories

5. Property, Plant, and Equipment (PP&E)

6. Intangible Assets

7. Other Long-Term Assets

8. Financial Instruments

9. Provisions

10. Deferred Tax Liabilities and Assets

11. Employee Benefits—Defined Benefit Pension and Other Postretirement Benefit Programs

12. Employee Benefit—Other Benefit Plans

13. Leases—from the Standpoint of Lessees

14. Leases—from the Standpoint of Lessors

15. Lease—Substance of Transaction Involving the Legal Form

16. Stockholders' Equity

Income Statement

1. Minimum Disclosures on the Face of the Income Statement

2. Investment Property

3. Income Taxes

4. Extraordinary Items

5. Discontinuing Operations

6. Segment Data

7. Construction Contracts

8. Foreign Currency Translation

9. Business Combinations and Consolidations

10. Earnings Per Share

11. Dividends Per Share

12. Impairments of Assets

Statement of Cash Flows

1. Basis of Presentation

2. Format

3. Additional Recommended Disclosures

Statement of Changes in Equity

1. Statement of Changes in Equity

2. Statement of Recognized Gains and Losses

Notes to the Financial Statements

1. Structure of the Notes

2. Accounting Policies

3. Service Concession Provider

Interim Financial Statements

1. Minimum Components of an Interim Financial Report

2. Form and Content of Interim Financial Statements

3. Selected Explanatory Notes

Disclosures for Banks and Similar Financial Institutions (IAS 30)

1. Income Statement

2. Balance Sheet

3. Contingencies and Commitments Including Off-Balance-Sheet Items

4. Maturities of Assets and Liabilities

5. Concentrations of Assets and Liabilities

6. Losses on Loans and Advances

7. General Banking Risks

8. Assets Pledged as Security

9. Related-Party Transactions

10. Trust Activities

Agriculture

1. General

2. Additional Disclosures When Fair Value Cannot Be Measured Reliably

3. Government Grants