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SEC Form 20-IS - iRemit Global Remittance

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- 6 -<br />

Schedule II<br />

Page 5 of 5<br />

Applicable to annual Early<br />

Pronouncements issued but period beginning on application<br />

not yet effective<br />

or after allowed Remarks<br />

PIC Q&A No. <strong>20</strong>11-03: Accounting<br />

for Inter-company Loans<br />

January 1, <strong>20</strong>12 Yes<br />

To be adopted<br />

when effective<br />

PIC Q&A No. <strong>20</strong>11-04: PAS<br />

32.37-<br />

38 - Costs of Public Offering<br />

of<br />

Shares<br />

January 1, <strong>20</strong>12 Yes<br />

To be adopted<br />

when effective<br />

PIC Q&A No. <strong>20</strong>11-05: PFRS<br />

1.D1-<br />

D8 - Fair Value or Revaluation<br />

as<br />

Deemed Cost<br />

January 25, <strong>20</strong>12 Not mentioned<br />

To be adopted<br />

when effective

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