SIC Interpretations

#	Name	Issued
SIC-7	INTRODUCTION OF THE EURO	1998
SIC-10	GOVERNMENT ASSISTANCE – NO SPECIFIC RELATION TO OPERATING ACTIVITIES	1998
SIC-25	INCOME TAXES – CHANGES IN THE TAX STATUS OF AN ENTITY OR ITS SHAREHOLDERS	2000
SIC-27	EVALUATING THE SUBSTANCE OF TRANSACTIONS IN THE LEGAL FORM OF A LEASE	2000
SIC-29	SERVICE CONCESSION ARRANGEMENTS: DISCLOSURES	2001
SIC-31	REVENUE – BARTER TRANSACTIONS INVOLVING ADVERTISING SERVICES	2001
SIC-32	INTANGIBLE ASSETS – WEB SITE COSTS	2001