| (20) | Derecognition of financial liabilities |
| A. | The Group derecognizes a financial liability from its balance sheet when the obligation specified in the contract is discharged, cancelled or expired. |
| B. | The Group derecognizes an original financial liability and recognizes a new financial liability if the terms of an existing financial liability have substantial modifications and such modifications make significant differences (10%) to the original terms. The difference between the carrying amount of the financial liability derecognized and the consideration paid is recognized in profit or loss. |