text: The accounting pronouncements we adopted that had an impact on 
  our financial results or require further explanation are explained as 
  follows: 
  (cid:129)*IFRS 10, Consolidated Financial Statements (IFRS 10)*– As a result of 
  the adoption of 
  IFRS 10, we have changed our approach to 
  determining whether we have control over and consequently 
  whether we consolidate our investees. IFRS 10 introduces a new 
  control model that is applicable to all investees. Among other things, 
  it requires the consolidation of an investee if we control the investee 
  on the basis of de facto circumstances. 
  In accordance with the 
  transitional provisions of 
  IFRS 10, we re-assessed the control 
  conclusion for our investees at January 1, 2013. We made no 
  changes in the current or comparative period as a result of this 
  assessment. 
  
  (cid:129)*IFRS 11, Joint Arrangements (IFRS 11)*– As a result of the adoption of 
  IFRS 11, we have changed how we evaluate our interests in joint 
  arrangements. Under IFRS 11, we classify our interests in joint 
  arrangements as either joint operations or joint ventures depending 
  on our right to the assets and obligations for the liabilities of the 
  arrangements. When making this assessment, we consider 
  the 
  form of any separate 
  structure of 
  vehicles, the contractual terms of the arrangements and other facts 
  and circumstances. We have re-evaluated our involvement in our 
  joint arrangements and have accounted for these either using the 
  proportionate 
  equity method 
  depending on whether the investment is defined as a joint operation 
  or a joint venture, respectively. The adoption of IFRS 11 was not 
  material to the current or comparative year. 
  
  the arrangements, the legal 