text: (cid:129)*IFRIC 21, Levies (IFRIC 21)*– In May 2013, the IASB issued IFRIC 21, 
  which provides guidance on when to recognise a liability for a levy 
  imposed by a government, both for levies that are accounted for in 
  accordance with IAS 37 Provisions, Contingent Liabilities and 
  Contingent Assets and those where the timing and amount of the 
  levy is certain. The Interpretation identifies the obligating event for 
  the recognition of a liability as the activity that triggers the payment 
  of the levy in accordance with the relevant legislation. It provides the 
  following guidance on recognition of a liability to pay levies (i) the 
  liability is recognised progressively if the obligating event occurs over 
  a period of time, and (ii) if an obligation is triggered on reaching a 
  minimum threshold, the liability is recognised when that minimum 
  threshold is reached. The standard is effective for annual periods 
  beginning on or after 
  January 1, 2014, with early adoption 
  permitted. We are assessing the impact of this new standard on our 
  consolidated financial statements. 