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The amendment in this addendum shall be applied for annual periods beginning on or after 1 July 2007. If an entity applies this Standard for an earlier period, this amendment shall be applied for that earlier period.

In Financial Reporting Standards including Intrepretations, applicable at 1 July 2007, references to 'FRS 1372004 Provisions, Contingent Liabilities and Contingent Assets' are amended to 'FRS 137 Provisions, Contingent Liabilities and Contingent Assets'.