ࡱ> Root EntryRoot EntryB.\"FileHeaderzDocInfo>HwpSummaryInformation.6  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGBodyText t\I\PrvImage DPrvTextDocOptions B.\B.\Scripts B.\B.\JScriptVersion DefaultJScript~_LinkDoc  !"#$%&'()*+,-./012345789:;<=?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxy{|}<> <\mDmȌĬ0 ( > <\mĬ0 Ĭ0ƌ> <Xǰ 2020. 9. 11. > <> ȑnj mȬ40(IFRS)  <@ mȌĬ0ƌ(International Accounting Standards Board: IASB) \\ Ȳ. mȌĬ0ƌ }̔ L Ȳ. 7 Westferry Circus, Canary Wharf, London E14 4HD, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: info@ifrs.org Web: www.ifrs.org Copyright 2020 FRS Foundation mȌĬ0ƌ, mȌĬ0ƌ֬(International Financial Reporting Standards Foundation: IFRS Foundation)  t zٶl]wؕ|矀*蠄j衈&袌6裐F*餔Vj饘f馜v駠*ꨤjꩨꪬ#*무j뭸뮼+k&W@;`a``a`0x  lSection08X x $ƌ|2017D 4 25| T֔| $ 5:07:21l׼-9, 6, 0, 2416 WIN32LEWindows_Unknown_Version@@t\@Vn1Lj H 'dP$Rģ* 4$)(nH|@?HD.J! m?;Oʈ.JrϹ>iͲa+`iE3`29'z^8G戾1_lm j25>= _wߛ+" (rO\]?e$gDDn;uª"-=~*g}C6]h9 ;- Q z Cė .-N|m <{)PghOF}. Yl9unlzR5ajVm_G^ЗiuoA& 4@ -ze/m/#SyT,`K#rl44^m K7}<{Dl.d\ y*JV< P S ^g s 7lLE9L;F:D+٦=:bE _ŔS>Y'TYӚ_zg6Wf"{N[~%$Gc,'@"Vn*MZZuUU+c**Y#c*>j6#|CyQȃr$(-5z7nAάoP 'eQPRCA4 H =xQ$Q!!P"sfvv ߜn`Khs[XGSɎư~b7c_EGNj_,HgɳÇoOJ̳:;gܧ_5lM6kWZk)U5rU´ 0*Vzxn,.c.[Q-b1~2N>6L߇@Ay]a,~a0~Oh *ۛ dY3',MLii 4pGmZ9m0Dh=-՛䵡y[V!bFR8*{>-n4ϑ5C>~sVͬ,'ڟ0BLFoSCv2Uuj}#(d~QR,+g7ׂju0;y 5X4?!#SUʒ.@Žެ4R1ݲ]KR0 Wjp apL]8ݳ*f:MlG437%K*@mWY .i0ۭ}*(OH$ o7.$D :HKZ-6@& Vz!4i9mUOFڤoO@_ڶŧKFTok}<76Mh*vf. # )yݸ4-?{1ClXp{ηŴ=JVr87vq_ڞos6jXN:oYTO넪%^lҦ+ ׶`VXLbKhVt[$h6| 43%s.;ɟ\x .Xs{-RbL&s w NB}Y6e|S }Aзt~V=hA~;AşJ+51EJQ%hi%XYY), Gf + "sfmvfvX$y{7̥x-iCRF†!a>tT"O}ZQ *BhA$F F4.yji+/4IFSshTTAoo\˚:h 5f< _j斪ysS#(nj:*NžQnNsUDUByȕFkZu|,+Wޖ*H27њԘՍ?}gYu?sjgga'1Ko8/YAj͑1i=O`lbA[;#q%p}|mZcts?}Q G> B/.']5g"?:& tG?%%d=vk(q^R{ŖNala]g`"uelϼ0_$c8s{fbtYD&:"v3Uwdm@idL溑yhz&72;hsYNVN ު 6{m&nLgϒ [VLXu|>LN]'$T27[6Ⱥ#ÝeL^=#G Sv0N@g T( &.n$}H0"!N <`xQd1L jOZwKo ]$*}g њ%BɇvUxoM@mZ{$o3[,|`+f;O}v,ݳl8!#N19 wEXdV^OAe0C#bq8)2m]FE$⭇B=my='pFQu<}Qjds$6ǀO)dȖ疻Qyvt& |t%z[SVϤMjՄ#B]%ގ [SPl-%l!ӁHIҩ oSF֛ݤ!Muy!Nx=-JMl6e}nCOv,crqx!TJ޿%;5~:dI֦YdUסԔ3m>ӏ3Z7_Z)aBdxm^O6 Cn:UkAvk6ibLX낢=e=BՂ[kT> " O ੢ UEj j'/ 7nݕɃCfgf~!IzBiMCĀ/*Ib鮽z6NC夏2ʥV,*XO{Qc?)c.8+$!T~Y0N`F/3&HcIMB3p WhZ'Lߝ3sp0A5bnT6p8n&(@ 2<n ` {>V "Hq1':8C6qε 'SNR׋8h/gArP,HЦW#8YG v\Y7pw92ߝqF tn1Q3?}=ȶ%=Jm`=3s޻ ;{;w̙3%@HX`):CQ-2[xP;:(U<`.S^(K<_ @Y{B)t`婲z +%(LYX}pG$IکgQ.?k pe.ƈ$IRČ4P23XV]$3#H;/ Ǣ5cxK`AiuS%n<&g=vErI)z<4A ӻ,A{/>AU*HAF'0 `UomtڽՑKܯ ˙k^u@P޲< w_ ,CM˰c><E&m`9>B eɆCAɒƓƫ9x6R!udf,H+*eE[_k+%X1"O"J=2Rjk3^!P0@\S 1NcYJpY?dD8=Tذ\9[ UpqHV,&r( V/k#6p9[ڍc-o8c`sQDFBxǕx0Qe}(Gd#`@yaZ0 [n2ӪcB-jΒi*h7dADZ_~.2 ZTHWpiQ~.k*Î8EO7RR'<4cަm(Ų.|e%Ji*Y,< 4U}W[?vMX|ج g-GуInAvaN$'?JLJF|qq=q+mĝ]Ľįw_/f11{=x-ys(Bܭ:~V'}:}XF֡mXUsrA~ JyK(^B:KwPj"+2̗#{zuaeba\B),o#/޽Gwz2m$tgjEKٱԊG෍:Sζ6;k>hoˈbUqW}zWJq}ErbY$x}x'XCcbҫmF+ylƒ`^#N1=ǭM=؝?WlTe+2ڬ/Pztѯhow|>|f`׳ʾTr.+Z=odtg3 1~ڐV|x!wK7hWSM.v.n>b7koI{@!e⏈Lj?&'S +W'?'K^ogo$V[H?]LTGZԊ iب"HnY?ڊEDIAEiĸE4B.aKRS$M|ڄ=ջkR!3;3g|3h>9XGt9Kt8wmL,s2KIAKRD>M6^Y5Gʗ&w-J_'ms{}rDuX&EoNrB y#˂֑R5p:rN5TYuP?'#% } FUO=кu.h7Gi퓪vo\ >׀`/1$Sg6p; > 2 'n=-{(-@"&p~uwbo9߿zԲC3o¿u| fgP-sE_礁뚸e"q#EYHn X0qHUM!׹ٞ&[V\vu`)ۊt+1|r7Hn=a%6.Q.,˙5T'Yjd[ĢLr\ᛟ\N}ʩ1{䲭V+䖯|jf^r^%s!ރü[<:g=$h݉;\(}co!1hƟ?菎lG$oDM"[4!&gQ|滭P/lamkIUkFFM59{G9{Ϥj5w!RXS/czt@iQ(c`dLHxIj+Rgjr&#Gen zcJ{`悟/Kv`ncWWk9\ڸlF \Zwbx1xx7x\b~n7['|{wσ//_[̘<;9:XFְ2vq~1lr}Q6-z41=8{X/e.yIDv L%{2?d뗾2z`+Efƫ\|Ȭz뷫/XM=ZUCzvU}9JʜY{}E|Q5u\ V& ^ ^^VU,p686}Wx#ʯ (rOwqF;-S7Hx?7p+8 s  Luxj'BXA&F .L VHV4`^I׊E۵5B{@uq<45 f6h˚y8Ξ;6a<}!E:,RHG8;a\b; rTb>|JDz#TH8v8cbPHd'*6ٵrދb9_wPL$Boilq_hhS6կ.g#Qb1~pnXr]mWjD)l V]]̚ (䑹qH܅EMPw^|1n.w#u Lm/B^"+ك3I5w "[^~T*uTN"Ṯ4jY @vs|w\$_+UR(M~\DJB%8i=hCO#wĈ"x1'IR>8N©C x%g\x "^? o7p%~[jx\  p# ~&ux 7~~?cp; ?;` {~x^x > s%̍+g| 1  `3/`>Ik*;rL8y"Jb%t=#gL2tbGת̮p5d́s ?G>i + UVvx\<'|)/F Z/Y23~[!eϝf㝜IߍVwiv}Emet-)/$}B wÉx)la ^KUp&e F op-=l\7;]}GM}=j5ڛ/V;oGJg61lv RXE ()d&]>H$(SXOp΅T)SLE o;3I>fl%ih~~F֤_(\E/R쩲|-;r_ve[>-+U0/ˆumXYBv)IO{i{!~S+J緥%]'ma&f:nI # h|Ҷ+G`m(l.fswq]٣4[z83;\@V !Ey Xv9 ]̪8qeҌg Tffl[, "OM}0f_3G'o{@* "2Fds{Y }At]6`IC^_7(,^VuWXBˑpC{(۠'1ڑAM16ŚkF2B'EKyr)zJQRU6mB9j`!e#_T׀  = ˝u SG36d'[tUoSvek hz$,.dM0q;8_bf|hڥ$`_9;~Mӂ>rJOX!RB3ވ>^iIssM>8T-nKK>F-Nrac:}7'<;ygxZEd&6ϩC~ꍵ#e|ޢڌ,<]·4XDF`(0]JTs@ufҳؘ\sb9MZ0 y]9}wZr)ȢoOB]ycJ^7.Ifqz:kK g.Zw9mbzkª׬Z7.oہ|J쾼BYuRw)_}[pv7*,ffo0h2J͋F{aONu9= V?U=Y;e}fqgJ/rYS޽*ҵm;_IV.g{MMn[j4S֊"#!s8vXW-hNpS2yEk每No=amjic^MW1n{UwdI"*&k鐑[@7iSn/gneo"]S٫{wl`_5E/_ƒoS+-U[Ha>3;++jHTx/ "4д@4 م\w7jPACaR`Avz :ٝuwg9gs30388q5hÝ(%Ze.uƃsqu˟dݏkGн#1kENA7>'ҏ;n|&ŝnh1acc<#5:s?[{~(FYlʼ79 |ܛr̈h2>,<ɞuHWv'>-tQZڳQ 1~ .6Є{6prf07ansmTNԡ{fewTCPQr16U*?=O "jf}-ξh݉t*t&Hoe(y/k4 omM`]zk<15]IZEGef~'hŋRRs UB?O>ټOjnk:6K-#@5͔,`-),Cyr`U@&'pr];l:wV{bqLfFAۢJV. fP+L.\ն A 5!ˀ$-H]m IWU UȦo RHU$BryCҳ{ %Cػ,>1ZlW 6Q|1oËQ^y#i122eL7p IHdLHB>IKIjP/?)fI̧A ό$f57kPKNd_i>|K/ޅC:݀ki(ՉWah[U>/yibZWLF)t[٭lnڊ[\*lvH~tF  2: /BTZtÁ?txϻݗ$ݟ /sι ه>:I@ RHХ KMgɔ 0,'@.G"} x)o6"A/,/ln]=so&f`ٛ$@7=p p09M:'DpIlAJ ƵERfh0ŵƲ>k!(i*ƿ$ۙGGo] 8z10f`I1Ώƃ+wsqoVhH%^uJk:Fs\޼P<$0LX9[9^=>:e"5y?ǰ,$V؅l(ǽ˹G@W}Oα(sћ %5.mx X$ k ,GLz|" }8@@lbAZ|7ٜ; O1Mo.dPk$>Aa^HVAZ7Z[W$yL5 xF𘬯qPfr&`.o5CਮԺ׵sj}(juVF 40͍QԱvӹߝ_CO+PKqII֩hm6b̩ OlGU#m x },ީV=Ӟu=^.LO؃֋v4[zqj^;JgB\+5uG$>]@mB{"~Z Jp} әJ-i*j.嶑F,`آJt&,Ͱø4>a|zkKpVW{QD#xndze~NҍivcdMnILGUX QRPHh- 4"!RK郴)¬,Ę]qw&:<>CОo3Y[ wΝ3=|DWA>i]̫t㦚Q ^=ߡGUZG1i:+5wmtSsz)T*gotx2|5Y|}|sonF`hz⪦.9KziCy>[ii鱚J>өO۽kM=H+m7*ZցfdDR PӶmq 8vfor`.nEޭlq q[!f?y RWe7VX r$r0uS ⻩~{[l CCQ45ÎϽzhÕn]vmEXPi`Arfds+ ,إٍxv{hb3_^ c惣к6HR+-xsp&!]͂j%mڊˈWmurutxpU~m* Yy=Vf9bT>~~ ?[q7_⣧aĎׅu@\.SA⯠]§2Io6~(բhӖmLL*ԌLZ-r(G>oǑE` ρB,*US*@| MJ(*'&P a1kq񁎏vMjDهJH}C(.ɡsv._ 0 F-1O ɢZ<%mHծT%<煄xˆϸM=ϪBH`l_+k_>7!ܘ`9u`+nFԁ>* CJ+쟸p t.*3o9GE0Ĩ,Jk }?i{ȋo?wWi=n<5ygstO:إ$id(d|)M*{ʁ׭{炵MyZ'B8WwQ c^+CʈWƫ0*^3aN&UcU"LQikU&7s.٫S!zW]lU>nG*l,[)lBc qyXq4SMLA_@@fm,ә?[5xh >90#Ӝ;gs9~zb:hF66=ZAs օܭ(Y[41/rczS|[M*\67kAFYkA $kJk%]BW=69fF`hxߑ0c!eaQAȬw Ϗp0Aubp=Ӄ:36YXWF͆n/͠?>fXFcyzN& OZ ,6ݪ:∟duӵ2RӑRkkbߵ阾Ĕ!gZ~IH+%oG̕[(Q*-xgaTZ}G@(ǻJ%JL8^e[],]5g u/Sdeb%YVPR lË@bbqPPȶЋ8f,|&a-)+<<灔V3V`y.pf1gx-JH|fjE  s#w#va]gFlPl6?-U\ȳ;ǥP\J=ۨ81#%(ej4y3~noFNc%ԣخ R$o N t+48VGH@` 3v 2r!d`×(\"Vzڗn&y0'f'\4FVbdhVΝ `1>O&Hʯ`S&jdž\C.)ء,߾Z#O f[ӦUL儯åQL:s vɜs2-uR G+ ?E{%d'^p&~ 5^!<l?}F_wb`^d/iCw6('W ߡQrKX%/x?*+xĮ-WK9moN⻋pv|L8o|I8@8]:CBKS9䯳YjUAt4w-^:65i~S#(.\35SW礿Gs_p:#)uz̏{jAȀm{Ĕ#!_h[U.q?ۘ[:]73mFձ\*Ƞ(- (sB6mGWHnK8H?&|}5^.yνs>j&OL^߫fҗlCL w3] fZjsE ܎Ud|׋vEԾDzE%wd4bSZ(mmkҽa,m$ase,ʳO5uUNvcɟJ1=?^8+zpGj"HBD<TF֓^iZƫÓ!6פ"z[]f UôLlN&-9t%S{ >j͐*R~~N빽X!p ;J||-[<@ gr࡮MDɶL>KR;2O_ˎޚ2ݛf ~^tNq kkLrO3 ( s{vn]("N5y M-нi̳R'ָ^y*~wk#Z_֎յ6Z5DYZZ/.i5780ACWV{!=166 eנTl[̬&(ZBDUrOz qP*7Ja_xح WIa B幁w&e7p/u$-*Z7 dR>U`ddm`$'uO5Yel`rBox 'E~ /){]~S^y?*rNAN`}LsygsyL vtsv.XCGOju{󱸐3딙|fߐڜ3o72!ӟ4NdF$TפՍsT[I<&;q1Xcl S;:JY6+DE@4czyDJ9co4M*"V]H%WhU 3) bjQ~;Éy:?~<Ѣ4Tp䝐n!̙FD~¶b_,o븱z]ՄX7 N;kniw?(k')?V)96~ Lc.ΟWca'x7,1f?VθK;A:#[Hdw_qe`SIZPLW]lU>;,[@Yb-E-PI5e)TiM\>%F(MCMxA l)favfMK6HH 6sۙ.L{9=`PUR8a $ , 82S@2qK+(iEڍ$bhjؔw'[8l$@tH;q>aݜ#% s R ©vCp͜ oO7))y(=h^T|6!~읔4:Y8bcN9. O= Ҝ]P)Y!LpRaR.PK~sJ*FǑ=;Sr, I;CPJy=e=ˉ}̿ MIoxb-"dkj#BFbD &,BHR6R2kY_f茟:i O$뮬4 l;@ hclŵѽl*CK+J_.۽^2&^z˸%oɲPu-+?KH/\r%૨+N('8tϕ+ RaXw$‘57ϋi|2f-Q rBVl .&K_ x_KEBXD@ T;&mWb7UE/uVMfղZE$5s9Ϡ%Gq M⿃VdisGHwk"!EGY̷AU}chqk"f+N.GW+I֐--*}TPϹ&}\s|P $^TT>t&gm69l7lEgwm&ܤMԓ>XB K7{/j'jF}#rbkyI6[2PxOL.]Ř u.'J{mX,jV/ 3"_b^jXFľKԍ )8-m\i×%c{rM.Ct8),ɲ,Fw3}b.Ktn#ߴ+eʭ CplCD{b9bo緗쫳\T JHiD<~~}(Im|uaca }iMpY('VF#G8یbpyW]o"qoה g1:_5OǵSȰZ<4R/+kePh>קnWP? zN/UdHboA\xYu;")2\mxH@D6^0$ū.!XsP6a Y0t[L0dڰkYhyՈ|p e׃!A/<XFOQHT)?@\pBB+D4@2ïؕ|`LܯuiK#^IrֿIo>>i p`p'dv"5)dZ,Âr=l)d7dTqVA^i7n{q{A q {hג)mzAGr0hZ.[ So謪N,><Z`@3b,3xWݒZy!VDГYDIdgd1!N!w^64v9Nh zm1fԫi?-d]:U?%|>HVTªVԃ5W3&6<#YI&&v6H;=I$p߶Z -Q.nN{`-`It@ZbfF`N^Xnj^m?4.j&.ncAs@lW(v𣒍\[)}qr{O9')=%ݺWO.sz$H3I0# !c$H&ca&qO !HlMѐu ê:o OӠFՕtɛ%WMoC\-jNU^ReZɷH64t7p`P mƎy#"L&x#cٻlo{۪*ht猡w=[/а="4ƙҽ@; 9JMgGRr%ߏ\["YUs6шΓBVe^ݠь/"7 $ ]>` 9 OW!&WW f.mfm?JYoh'IӈOX~z^YcBmNNn~2;kK b* `D >W]LU>La+\}h(uH- TVIܤӤ`i4cl4%fgw1݆,@}I4!safYƙͽw|9;,ЎMC2ky3/Ccpe4ii$-8@s}G|ٯxYo6. <xrGQ4B5adxpׂ ԰w0)\U5*|iI%?ue) Veܩ󏢜z3X'qC qH-C/mؓ70ΎF\N>w_VԭxzYOfɽAh4-a|묛]7"豈aϟ@'RI}c8t4Q7;5'*)!S~/"252/gU0l{222TN=fbLi^z y_l2FHIz!@! D*w2B@Aؓ "\J,D)?{Wp^<3kPL@¥OZ gq=d6Jsp]5/-[SHuP}߇Nb KRҽ]{eCF0Ɖ|oftWLW@IM]c`E,RsQ=7U^={D# 4t;NX5I$ۛ IJ 3EUs>U7t-6[)XL瑒iwRg; ~g2C)ٞ&}SZf9_*j6_Ϫ'EaMDb > UɫWIy"ssppE87r'8&}Ȉpm05?&cRknm2dqfScne_K  vqpeǍ~d/ ]{zȁ#9i ς#e&m^ٴp~?y,/{gga¹_}ܣ~__4ݗ0ȒyO-oC $OH#6n $n鵋g^4#H9* /|Uà3cɝD R|sΗ#*&XYJU}9M`gHֽVsQC"Zj-J*k(+X}7nS1"lѠN paf F仓V)K76A[$ڟ@PJK274M*ǭXdT4ǴTq'~N*β=7\D U-f9Zv.0gP [E3<ƣᎨQBȋv% s-l#i֢C%ֲ8e,-|o joD