(5)The adoption of IFRS 18 implies by way of consequence, amendments to the following standards or interpretations of standards: IFRS 1 First-time Adoption of International Financial Reporting Standards , IFRS 2 Share-based Payment , IFRS 3 Business Combinations , IFRS 5 Non-current Assets Held for Sale and Discontinued Operations , IFRS 6 Exploration for and Evaluation of Mineral Resources , IFRS 7 Financial Instruments: Disclosures , IFRS 8 Operating Segments , IFRS 9 Financial Instruments , IFRS 10 Consolidated Financial Statements , IFRS 11 Joint Arrangements , IFRS 12 Disclosure of Interests in Other Entities , IFRS 13 Fair Value Measurement , IFRS 15 Revenue from Contracts with Customers , IFRS 16 Leases , IFRS 17 Insurance Contracts , International Accounting Standard (‘IAS’) 2 Inventories , IAS 7 Statement of Cash Flows , IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors , IAS 10 Events after the Reporting Period , IAS 12 Income Taxes , IAS 16 Property, Plant and Equipment , IAS 19 Employee Benefits , IAS 20 Accounting for Government Grants and Disclosure of Government Assistance , IAS 21 The Effects of Changes in Foreign Exchange Rates , IAS 24 Related Party Disclosures , IAS 26 Accounting and Reporting by Retirement Benefit Plans , IAS 27 Separate Financial Statements , IAS 28 Investments in Associates and Joint Ventures , IAS 29 Financial Reporting in Hyperinflationary Economies , IAS 32 Financial Instruments: Presentation , IAS 33 Earnings per Share , IAS 34 Interim Financial Reporting , IAS 36 Impairment of Assets , IAS 37 Provisions, Contingent Liabilities and Contingent Assets , IAS 38 Intangible Assets , IAS 40 Investment Property , IAS 41 Agriculture , Interpretations of the International Financial Reporting Interpretations Committee (‘IFRIC’) 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities , IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments , IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds , IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment , IFRIC 12 Service Concession Arrangements , IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction , IFRIC 16 Hedges of a Net Investment in a Foreign Operation , IFRIC 17 Distributions of Non-cash Assets to Owners , IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments , IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine , IFRIC 21 Levies , IFRIC 22 Foreign Currency Transactions and Advance Consideration , IFRIC 23 Uncertainty over Income Tax Treatments , and Interpretations of the Standard Interpretations Committee (‘SIC’)-7 Introduction of the Euro , SIC-10 Government Assistance – No Specific Relation to Operating Activities , SIC-25 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders , SIC-29 Service Concession Arrangements: Disclosures and SIC-32 Intangible Assets—Web Site Costs .