Recital 4

(4)On 11 November 2004, the International Financial Reporting Interpretations Committee (IFRIC) issued amendment to IFRIC Interpretation SIC 12 Scope of SIC 12: Consolidation — Special Purpose Entities . The Amendment deals with the current scope exclusion in SIC 12 for post-employment benefit plans and equity compensation plans (SIC-12.6). The purpose of the change in scope is to ensure consistency with the requirements of IAS 19 Employee benefits and to introduce consequential changes required by the recent adoption of IFRS 2 Share-based Payment ⁴ .