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Illustrative interim financial information 2011

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This illustrative set of condensed interim financial information has been prepared in accordance with IAS 34, Interim financial reporting, for a fictional existing IFRS preparer. It reflects IFRS standards and interpretations that are required to be applied by an entity with an annual period beginning on or after 1 January 2011. This publication includes an overview of IAS 34, a disclosure checklist and appendices for first-time adopters of IFRS and early adopters of IFRS 9, 'Financial instruments'.