(Continuation news of ICBIBANK): Our opinion is not modified in respect of this matter. Note 3.1 (xv) Leases: The International Accounting Standards Board (IASB) issued IFRS 16, Leases, which replaces IAS 17 and sets out the principle for the recognition, measurement, presentation and disclosure of leases. The standard has become effective for all annual reporting periods beginning on (cont.2)