quires that a pirt operator post the acquerbon of an interest in a pint ventue in winch the activity of the pint venture is a business, according to IFRS 3. The arrendments also darify that a pre-existing interest in a joint operator is not rerneasured in the acquisition of an additional interest in the

ope of IFRS 9 (or IAS 39. as applicable) • IFRS 3 Sunless Comore:Ices The amendment is applied prosµctvey and cartes for the scope exceptons wrthn IFRS 3 that a) pint arrangements, not rust sent ventures are outside the scope of IFRS 3; and b) tris scope exception awes only to the accounting m the fin