text: (cid:129)*IFRS 9, Financial*
  
  *Instruments (IFRS 9) –*In October 2010, the IASB 
  Instruments: 
  issued IFRS 9, which replaces 
  Recognition and Measurement, establishes principles for the financial 
  reporting of financial assets and financial liabilities that will present 
  relevant and useful information to users of financial statements for 
  their assessment of the amounts, timing and uncertainty of an 
  entity’s future cash flows. This new standard also includes a new 
  general hedge accounting standard which will align hedge 
  accounting more closely with risk management. 
  It does not 
  fundamentally change the types of hedging relationships or the 
  requirement to measure and recognize ineffectiveness, however it 
  will provide more hedging strategies 
  risk 
  management to qualify for hedge accounting and introduce more 
  judgment to assess the effectiveness of a hedging relationship. The 
  mandatory effective date of IFRS 9 has not yet been communicated 
  by the IASB. We are assessing the impact of this new standard on its 
  consolidated financial statements. 
  
  IAS 39, Financial 
  
  that are used for 
  
  **Average Revenue per User Calculations – Wireless**
  
  KEY PERFORMANCE INDICATORS 
  
  We measure the success of our strategy using a number of key 
  performance indicators, which are outlined below. We believe these key 
  performance indicators allow us 
  to appropriately measure our 
  performance against our operating strategy as well as against the 
  results of our peers and competitors. The following key performance 
  indicators are not measurements in accordance with IFRS and should 
  not be considered as an alternative to net income or any other measure 
  of performance under IFRS. 