SEC Form 20-IS - iRemit Global Remittance
SEC Form 20-IS - iRemit Global Remittance
SEC Form 20-IS - iRemit Global Remittance
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Schedule II<br />
Page 2 of 5<br />
PFRSs<br />
Adopted/Not adopted/<br />
Not applicable<br />
PAS 34, Interim Financial<br />
Reporting Adopted<br />
PAS 36, Impairment of Assets Adopted<br />
PAS 37, Provisions, Contingent Liabilities and Contingent Assets Adopted<br />
PAS 38, Intangible Assets Adopted<br />
PAS 39, Financial Instruments: Recognition and Measurement Adopted<br />
PAS 40, Investment Property Not applicable<br />
PAS 41, Agriculture<br />
Philippine Interpretation<br />
IFRIC–1, Changes in Existing Decommissioning,<br />
Not applicable<br />
Restoration and Similar Liabilities Philippine Interpretation<br />
IFRIC–2, Members' Shares in Co-operative<br />
Not<br />
Applicable<br />
Entities and Similar Instruments<br />
Philippine Interpretation IFRIC–4, Determining whether an Arrangement<br />
Not Applicable<br />
contains a Lease Philippine Interpretation<br />
IFRIC–5, Rights to Interests arising from<br />
Not Applicable<br />
Decommissioning, Restoration and<br />
Environmental Rehabilitation Funds<br />
Philippine Interpretation IFRIC–6, Liabilities arising from Participating in<br />
Not Applicable<br />
a Specific Market - Waste Electrical and Electronic Equipment<br />
Philippine Interpretation<br />
IFRIC–7, Applying the Restatement Approach<br />
Not Applicable<br />
under PAS 29, Financial<br />
Reporting in Hyperinflationary Economies Not Applicable<br />
Philippine Interpretation IFRIC–9, Reassessment of Embedded Derivatives<br />
Philippine Interpretation IFRIC–10, Interim Financial Reporting and<br />
Not Adopted<br />
Impairment Adopted<br />
Philippine Interpretation IFRIC–12, Service Concession Arrangements Not Applicable<br />
Philippine Interpretation IFRIC–13, Customer Loyalty Programmes<br />
Philippine Interpretation<br />
IFRIC–14, PAS 19 - The Limit on a Defined<br />
Not applicable<br />
Benef it Asse t, Minimum Funding Requirements and their Interaction<br />
Philippine Interpretation IFRIC–16, Hedges of a Net Investment in a<br />
Adopted<br />
Forei gn Oper ation<br />
Philippine Interpretation IFRIC–17, Distributions of Non-cash Assets to<br />
Not Applicable<br />
Owners Not applicable<br />
Philippine Interpretation IFRIC–18, Transfers of Assets from Customers<br />
Philippine Interpretation IFRIC–19, Extinguishing Financia l Liabilities<br />
Not Applicable<br />
with Equity Instruments Not Applicable Philippine Interpretation SIC–7, Introduction of the Euro Philippine Interpretation SIC–10, Government Assistance - No<br />
Specific<br />
Not applicable Relation t o Operating Activities Not applicable Philippine Interpretation SIC–12, Consolida tion - Special Purpose Entities Philippine Interpretation SIC–13, Jointly Controlled Entities - Non-<br />
Not Applicable Moneta ry Contributions by Venturers Not Applicable<br />
Philippine Interpretation SIC–15, Operating Leases – Incentives<br />
Philippine Interpretation<br />
SIC–21, Income Taxes - Recovery of Revalued<br />
Not Applicable<br />
Non-Depreciable Assets<br />
Not Applicable