This publication provides illustrative disclosures required by IFRSs in issue at 1 June 2009 that are required to be applied by an entity with an annual period beginning on 1 January 2009 (“currently effective” requirements). IFRSs that are effective for annual periods beginning after 1 January 2009 ("forthcoming requirements") have not been early adopted in preparing these interim illustrative financial statements with the exception of IFRS 3 Business Combinations (2008) and amended IAS 27 Consolidated and Separate Financial Statements (2008).