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36 !ese amendments clarify the di#erence between voluntary additional comparative information and the minimum requiredcomparative information. An entity must include comparative information in the related notes to the \nancial statements when it voluntarily provides comparative information beyond the minimum required comparative period. !e amendments clarify that the opening statement of \ as a result of retrospectiverestatement or reclassi\parative information in the related notes. !e amendments a#ect presentation only and have no impact on the Group%u2019s \ion or performance.