· ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012

Page 1 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/1.jpg' width='140' height='200' /> Page 2 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/2.jpg' width='140' height='200' /> Page 3 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/3.jpg' width='140' height='200' /> Page 4 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/4.jpg' width='140' height='200' /> Page 5 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/5.jpg' width='140' height='200' /> Page 6 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/6.jpg' width='140' height='200' /> Page 7 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/7.jpg' width='140' height='200' /> Page 8 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/8.jpg' width='140' height='200' /> Page 9 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/9.jpg' width='140' height='200' /> Page 10 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/10.jpg' width='140' height='200' /> Page 11 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/11.jpg' width='140' height='200' /> Page 12 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/12.jpg' width='140' height='200' /> Page 13 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/13.jpg' width='140' height='200' /> Page 14 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/14.jpg' width='140' height='200' /> Page 15 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/15.jpg' width='140' height='200' /> Page 16 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/16.jpg' width='140' height='200' /> Page 17 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/17.jpg' width='140' height='200' /> Page 18 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/18.jpg' width='140' height='200' /> Page 19 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/19.jpg' width='140' height='200' /> Page 20 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/20.jpg' width='140' height='200' /> Page 21 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/21.jpg' width='140' height='200' /> Page 22 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/22.jpg' width='140' height='200' /> Page 23 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/23.jpg' width='140' height='200' /> Page 24 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/24.jpg' width='140' height='200' /> Page 25 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/25.jpg' width='140' height='200' /> Page 26 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/26.jpg' width='140' height='200' /> Page 27 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/27.jpg' width='140' height='200' /> Page 28 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/28.jpg' width='140' height='200' /> Page 29 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/29.jpg' width='140' height='200' /> Page 30 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/30.jpg' width='140' height='200' /> Page 31 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/31.jpg' width='140' height='200' /> Page 32 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/32.jpg' width='140' height='200' /> Page 33 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/33.jpg' width='140' height='200' /> Page 34 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/34.jpg' width='140' height='200' /> Page 35 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/35.jpg' width='140' height='200' /> Page 36 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/36.jpg' width='140' height='200' /> Page 37 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/37.jpg' width='140' height='200' /> Page 38 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/38.jpg' width='140' height='200' /> Page 39 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/39.jpg' width='140' height='200' /> Page 40 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/40.jpg' width='140' height='200' /> Page 41 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/41.jpg' width='140' height='200' /> Page 42 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/42.jpg' width='140' height='200' /> Page 43 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/43.jpg' width='140' height='200' /> Page 44 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/44.jpg' width='140' height='200' /> Page 45 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/45.jpg' width='140' height='200' /> Page 46 · ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader035.cupdf.com/reader035/viewer/2022062603/5f0a55787e708231d42b2423/html5/thumbnails/46.jpg' width='140' height='200' />

· ifrs12 - 12 - 2. 3 4. ifrs 13 ifrs 13 , 13 i frs ias 1 a 104 z ias 19 r _i z a l 2013 ifrss -13- ( = ) iasb ifrss i asb z ifrss a 2010-2012

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