Prospective amendments

These forthcoming amendments will be incorporated into the Basis for Conclusions on IAS 1 Presentation of Financial Statements when they become effective:

Classification of Liabilities as Current or Non-current (Amendments to IAS 1) (January 2020), effective for annual reporting periods beginning on or after 1 January 2023. The effective date is revised from the original effective date of 1 January 2022 by virtue of the Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Amendment to IAS 1) (July 2020); and

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