Philippine Financial Reporting Standards

NUMBER TITLE Effective Date

First-Time adoption of Philippine

PFRS 1 (Revised) July 1, 2009
Financial Reporting Standards

PFRS 2 Share-Based Payment January 1, 2005

PFRS 3 (Revised) Business Combination July 1, 2009

PFRS 4 Insurance Contract January 1, 2005

Non-Current Assets held for sale

PFRS 5 January 1, 2005
and Discontinued Operations

Exploration for and evaluation of

PFRS 6 January 1, 2006
Mineral Resources

PFRS 7 Financial Instruments: Disclosure January 1, 2007

PFRS 8 Operating Segments January 1, 2009

PFRS 9 (2014) Financial Instruments January 1, 2018

Consolidated Financial
PFRS 10 January 1, 2013
Statements
PFRS 11 Joint Arrangements January 1, 2013
Disclosure of interest in Other
PFRS 12 January 1, 2013
Entities
PFRS 13 Fair Value Measurement January 1, 2013

PFRS 14 Regulatory Deferred Accounts January 1, 2016

Revenue from Contracts with
PFRS 15 January 1, 2018
Customers
PFRS 16 Leases January 1, 2019

PFRS 17 Insurance Contract January 1, 2021