900 Series: Facilities & Sites

SITE ACQUISITIONS AND FACILITIES CONSTRUCTION

Reviewed 4/22 901.2 Site Specifications
Reviewed 4/22 901.3 Facilities and Sites Long-Range Planning
Reviewed 4/22 901.4 Facilities Planning Advisors
Revised 8/24 901.5 Educational Specifications for Buildings & Sites
Reviewed 4/22 901.6 Facilities Specifications
Reviewed 4/22 901.7 Facilities Funding
Reviewed 4/22 901.8 Structure and Site Modifications
Revised 4/22 901.8-R Structure and Site Modifications Regulations
Reviewed 4/22 901.8-E Structure and Site Modifications Application

MAINTENANCE AND OPERATIONS

Reviewed 4/22 902.1 Maintenance, Operations, and Management
New 10/22 902.2 Radon Mitigation
Revised 4/23 902.2-R Regulations Regarding Radon Mitigation
Revised 4/22 902.3 Energy Conservation
Reviewed 4/22 902.4 Use of Contracted Services
Reviewed 4/22 902.6 Disposition of Obsolete Equipment
Revised 4/22 902.7 Emergency Repairs
Reviewed 4/22 902.8 Facilities and Sites Adaptation for Persons with Disabilities
Revised 8/24 902.9 Lease, Sale, or Disposal of School District Buildings & Sites
Reviewed 4/22 902.10 Facilities Inspections
Reviewed 4/22 902.11 Asbestos Containing Materials
Reviewed 4/22 902.12 District Operations During Public Emergencies
Reviewed 4/22 902.12-R Regulations Regarding District Operations During Public Emergencies

901 - Site Acquisitions and Facilities Construction

901.2 - Site Specifications

The Board of Directors shall accept as its minimum standards such site specifications as issued by the Iowa Department of Education. The Board of Directors may adopt additional standards over and above the site specifications issued by the Iowa Department of Education as it deems necessary and beneficial to the school district.

The board may meet in closed session to discuss potential purchases of sites.


Adopted: 6/70
Reviewed: 11/12; 1/14; 2/19; 4/22
Revised: 11/10; 5/15
Related Policy (Code #): 212; 705.1; 801
Legal Reference (Code of Iowa): §§ 21.5(j); 297
IASB Reference: 801.4

901.3 - Facilities and Sites Long-Range Planning

As part of the board’s long-range plan for the district’s education program, the board shall include the facilities and sites needed for the education program and support services. 

It shall be the responsibility of the superintendent [or designee] to provide information including but not limited to enrollment projections and education program requirements to the board.


Adopted: 6/70
Reviewed: 1/14; 2/19; 4/22
Revised: 11/12; 5/15
Related Policy: 103
Legal Reference (Code of Iowa): §§ 280.3, .12, .14; 297
IASB Reference: 801.01

901.4 - Facilities Planning Advisors

It shall be the policy of the Board of Directors upon the recommendation of the superintendent to contract for the services of consultants and other resource personnel for the study of facility issues of the school district. To the extent possible, the needs for such special studies shall be determined well in advance so that budgetary provisions can be made.

In determining consulting needs such as architect or architectural firms, construction management, engineering, appropriate facilities professional, etc., an interview process may be used which may include members of the Board of Directors, the superintendent, and other personnel designated by them. The Board of Directors may participate in interviews for the selection of an appropriate facilities professional for the specific project under consideration.


Adopted: 6/70
Reviewed: 11/12; 1/14; 2/19; 4/22
Revised: 5/15
Legal Reference (Code of Iowa): §§ 280.3, .14; 297
IASB Reference: 801.02

901.5 - Educational Specifications for Buildings & Sites

Buildings and sites considered for purchase or construction by the board or currently owned by the school district and used for the education program must meet, or upon improvement be able to meet, the specifications set by the board. 

Prior to remodeling or other construction of buildings and sites, the superintendent may appoint a committee of consultants, employees, citizens, or others to assist the board in developing the specifications for the new or improved buildings and sites. These specifications will be consistent with the education program, and they will provide the architect with the information necessary to determine what is expected from the facility.

The education specifications will include, but not be limited to, the financial resources available for the project, the definition and character of the facility, the functional use to be made of the facility, a description of specialized needs, and other pertinent information as the board deems necessary.

The district will publish on the district website information related to the square footage of each school building owned by the district, enrollment capacity of each attendance center owned by the district, how the building is currently utilized by the district, and school buildings owned by the district that are vacant.

It is the responsibility of the superintendent [or designee] to make a recommendation to the board regarding the specifications of buildings and sites.


Adopted: 6/70
Reviewed: 1/14; 2/19
Revised: 111/12; 5/15; 4/22; 8/24
Related Policy: 801
Legal Reference (Code of Iowa): §§ 8A; 26; 280.3, .14; 297; 544A
 252 Iowa 205, 106 NW.2d 655; Iowa Senate File 2368
IASB Reference: 801.03

901.6 - Facility Specifications

In developing and finalizing the plans and specifications for building and facility projects, the architect shall proceed with the design of the facility after review by the superintendent and the Linn-Mar Board of Directors.

The superintendent [or designee] will provide the architect with the educational specifications, financial data, and other pertinent information necessary to planning.

It shall be the responsibility of the architect to obtain approval of the final plans from the Department of Education, state fire marshal, local building authorities, superintendent [or designee], and the Linn-Mar Board of Directors before releasing the plans for bid purposes.


Adopted: 6/70
Reviewed: 11/12; 1/14; 2/19; 4/22
Revised: 5/15
Legal Reference (Code of Iowa): 280.3, .12, .14; 297

901.7 - Facilities Funding

Prior to the approval of a construction contract, except emergency construction, the board will review methods for financing the project. The board will utilize, as needed, all means of financing construction and site purchases as provided by the Code of Iowa.

In determining the means of financing for these purposes, the board will consider the financial position of the school district and uses allowed for the monies of the district.

It is the responsibility of the superintendent [or designee] to analyze the various methods of financing for the construction of facilities and the purchase of sites and make a recommendation to the board.


Adopted: 6/70
Reviewed: 1/14; 2/19; 4/22
Revised: 11/12; 5/15
Legal Reference (Code of Iowa): §§ 75.1-9; 76.1-9; 278.1; 279.41;
291.13; 296; 297.5; 289.9; 298.14; 298.18-24; 300; 565.6

901.8 - Structure and Site Modifications

The Board of Directors shall approve all structures to be erected on school district facilities and/or grounds that require a building permit from a bona fide or regulatory agency. This approval must be obtained by the superintendent [or designee] prior to the structure being erected.

Structures or modifications that are proposed by employees shall follow a review process administered by the superintendent [or designee].

Because the district has a master plan for facilities, any individual or group that is not employed by the district proposing the structure, building, or grounds modification will first consult with the superintendent [or designee] to determine whether the proposed project meets the mission and strategic goals of the district. If these standards are met, then the individual or group must comply with the district’s application and review process.

The superintendent [or designee] is responsible for the development of the review process.


Adopted: 8/86
Reviewed: 11/12; 2/19; 4/22
Revised: 1/14; 5/15
Related Policy: 802.7; 901.8-R; 901.8-E
Legal Reference (Code of Iowa): § 297.7

901.8-R - Structure and Site Modifications Regulations

The Board of Directors recognizes that the education of students depends on many factors including a physical environment that is safe, secure, clean, attractive, and functions efficiently. To that end, a facility and grounds master plan exists to maximize the available resources for the benefit of student learning. Modifications include changes or additions to facilities and grounds or structures that are not part of the master plan and shall follow a review process, whether proposed by employees or external individuals or groups.

Requests for modifications for all district property will at all times, except in cases of emergency, follow these administrative procedures. Based on the estimated cost of the proposed modification, either a competitive quote or competitive bid will be required for all projects.

A proposal for a modification or structure shall include the following:

  1. External individuals or groups must first meet with the superintendent [or designee] to determine whether the proposed project meets the mission and strategic goals of the district. If a determination is made that the external proposal complies with the mission and strategic goals of the district, the individual or group may complete the Structure and Site Modifications Application (Refer to Policy 901.8-E).
     
  2. Submission of the Structure and Site Modifications Application for the requested modification project should be submitted prior to January 1st. The project description shall include:
    1. Explanation of project fit within the district’s mission and strategic goals;
    2. Benefits to students, including number of students and whether during school or outside the school day/year;
    3. Need for the project;
    4. Project budget inclusive of materials and labor;
    5. Project funding source;
    6. Description of district’s technical, O&M, school, etc., support required for successful completion of the project;
    7. Project labor, for example an external contractor, volunteers, students;
    8. Project timeline including start and completion date;
    9. Long-term maintenance or administrative requirements, costs, and responsible persons; and
    10. Unique components of the project, if any.
       
  3. Review of the completed application will be conducted by the district’s Construction Committee and the superintendent’s Cabinet.
     
  4. Applicant will be notified within 60 days of receipt of the application, or in February if received prior to the last day of school in December.
     
  5. The Board of Directors will receive report summaries of approved projects and will formally approve all donations per Policy 802.7.
     
  6. District equipment and facilities are not available for use by project workers because of liability issues.

Adopted: 1/14
Reviewed: 5/15; 2/19
Revised: 4/22
Related Policy: 802.7; 901.8; 901.8-E

901.8-E - Structure and Site Modifications Application

CLICK HERE TO DOWLOAD A COPY OF THE FORM


Schools or employees, PTOs, the Linn-Mar Booster Club, other non-profit organizations, or individuals who are making a proposal for buildings or sites modification, or a structure on Linn-Mar Community School District property, shall submit this application to the office of the Chief Financial/Operating Officer for review at least 60 days prior to the start of the proposed project. Submission prior to the last school day in December is optimum for the review process.

The following components of the application must be complete with appropriate detail before the district review of the application. Please attach the appropriate documentation with the project application and affix this page to the project application.

  1. Person/group submitting proposal;
  2. Name of school/facility or organization;
  3. Project title;
  4. Description of alignment with district mission and strategic goals;
  5. Benefit to students;
  6. Need for the project;
  7. Project location;
  8. Total project budget with detail that includes materials and labor;
  9. Building permit, if required (municipality of project location);
  10. Project funding source;
  11. Description of district support (technical, O&M, etc.) required for successful completion;
  12. Projected district costs;
  13. Project labor (e.g., contractor, volunteers, students, etc.);
  14. Project timeline;
  15. Long-term maintenance or administrative requirements including costs and responsible persons;
  16. Unique project components if any;
  17. Documentation of insurance coverage for project; and
  18. All construction plans, drawings, and materials to application.

 

Project/Manager Approval: ________________________________________________ Date: _____________

Construction Committee Review Date: ______________________________ Cabinet Review: ________________

Comments:

Chief Financial/Operating Officer Approval: ____________________________________ Date: ______________

Board Summary Report Date: _________________________

Board Acceptance of Donation: ________________________


Adopted: 1/14
Reviewed: 5/15; 2/19; 4/22
Related Policy: 802.7; 901.8; 901.8-R

902 - Maintenance and Operations

902.1 - Maintenance, Operations, and Management

The superintendent [or designee] in cooperation with the chief financial/operating officer, administration, staff, and maintenance personnel shall direct the development of a comprehensive maintenance schedule for the general care and maintenance of all buildings, equipment, and grounds of the school district.

Requests for improvements and/or repairs for all school district property shall at all times, except in cases of emergency, be presented to the superintendent [or designee]. Principals, using input from their staff, will make requests for improvements following the process as outlined in Policy 901.8.

The superintendent and the chief financial/operating officer will establish the priority for improvements.


Adopted: 6/70
Reviewed: 11/12; 2/19; 4/22
Revised: 1/14; 5/15
Related Policy: 502.2; 502.5; 802; 804.1; 901.8-9
Legal Reference (Code of Iowa): 297.8; 280.3, .14
IASB Reference: 802.02

902.2 - Radon Mitigation

The district recognizes the importance of providing healthy learning environments for students, employees, and community members in district facilities.

The district will take appropriate measures as required by law to assess radon levels in attendance centers and other facilities and provide for mitigation or other measures where appropriate.

It is the responsibility of the superintendent, in conjunction with the chief financial/operating officer, to create administrative regulations necessary to carry out this policy.


Adopted: 10/22
Related Policy: 902.2-R
Legal Reference (Code of Iowa): §§ 280.32; HF2412
IASB Reference: 804.07

902.2-R - Radon Mitigation Regulations

The district will create, and the school board will approve, a plan to assess levels of radon gas present in district attendance centers.

Funding for any costs related to radon testing or mitigation will be paid for from the state school foundation aid received by the district or from revenues received from the Secure an Advanced Vision for Education fund (SAVE).

Each district attendance center will undergo a short-term test for the presence of radon gas at least once by July 1, 2027. Short-term test means a test using a device that remains in an area for two to seven days to determine the amount of radon in the air. Repeated short-term testing will occur every five years following the date of the first test.

Radon testing will be performed by an individual who is certified to conduct the required testing pursuant to Iowa Code Section 136B.1 or by district employees who have completed a school radon testing training program approved by the Iowa Department of Education and the Iowa Department of Health & Human Services.

If the results of any short-term tests at the attendance centers are at or above four picocuries per liter, the district will conduct a second short-term test in spaces with elevated levels within 60 days of the first test. If the averaged test results of the first and second tests are at or above four picocuries per liter, the district will retain an individual credentialed to develop a radon mitigation plan.

The radon mitigation plan may include, but not be limited to, further diagnostic testing, corrective measures, and active mitigation strategies. The radon mitigation plan will be completed within two years of the first short-term test unless the district plans to abandon or renovate the attendance center within five years and renovation includes radon mitigation.

All new construction within the district will include radon-resistant construction techniques.


Adopted: 10/22
Revised: 4/23
Related Policy: 902.2
Legal Reference (Code of Iowa): §§ 280.32; HF2412
IASB Reference: 804.07-R1

902.3 - Energy Conservation

The district believes that every effort should be made to conserve energy and natural resources. The board believes in this commitment to be beneficial to our students and taxpayers in prudent financial management and the saving of energy. The fulfillment of this policy is the joint responsibility of the Board of Directors, administrators, teachers, students, and support personnel. Cooperation shall be demonstrated on all levels for the success of this policy.

As part of any new construction project or renovation, or upon the purchase or upgrade of energy consuming equipment, the projected energy consumption of the project or equipment and potential costs and benefits derived from additional energy efficiency will be considered and implemented, if financially feasible.

It is the responsibility of the superintendent [or designee] to develop energy conservation guidelines for employees and students. Employees and students will abide by these guidelines.


Adopted: 7/05
Reviewed: 11/10; 11/12; 1/14; 2/19
Revised: 5/15; 4/22
Related Policy: 700
Legal Reference (Code of Iowa): §§ 473.19-20
IASB Reference: 802.07

902.4 - Use of Contracted Services

The superintendent [or designee], chief financial/operating officer, and manager of Operations & Maintenance shall determine when to contract for special services in the maintenance of the school district’s grounds, facilities, and equipment.


Adopted: 6/70
Reviewed: 11/12; 5/15; 2/19; 4/22
Revised: 1/14

902.6 - Disposition of Obsolete Equipment

School property such as equipment, furnishings, or supplies (hereinafter referred to as equipment) will be disposed of when it is determined to be of no further use to the district. It is the objective of the district in disposing of the equipment to achieve the best available price or most economical disposal.

Obsolete equipment or property, other than real property having a value of no more than $25,000, may be sold or disposed of in a manner determined by the superintendent [or designee] which may include sealed bids, donation to a non-profit group, auction, garage sale, or via electronic means. However, the sale or disposition of equipment, furnishings, or supplies disposed of in this manner will be published in a newspaper of general circulation.

A public hearing will be held regarding the disposal of the equipment with a value of $25,000 or more prior to the board’s final decision. The board will adopt a resolution announcing the proposed sale or disposition and will publish notice of the time and place of the public hearing and the description of the property will be in the resolution. Notice of the public hearing will be published at least once not less than 10 days but not more than 20 days prior to the hearing date unless, otherwise required by law. Upon completion of the public hearing, the board may authorize disposition of the equipment.

It is the responsibility of the superintendent in collaboration with the chief financial/operating officer to make a recommendation to the board regarding the method for disposing of equipment of no further use to the school district.


Adopted: 6/70
Reviewed: 1/14; 4/16; 2/19; 4/22
Revised: 11/12; 5/15; 9/21
Related Policy: 704; 705.1; 803
Legal Reference (Code of Iowa): §§ 24,9; 297.22, .25
IASB Reference: 803.01

902.7 - Emergency Repairs

When emergency repairs in excess of the state limit are necessary to ensure the safety of students and staff and to prevent the closing of any school, the provisions of the law with reference to advertising for bids shall not apply.

It is the responsibility of the superintendent [or designee] to obtain certification from the area education agency administrator stating such repairs that are in excess of the state limit were necessary to prevent the closing of school.

It is the responsibility of the superintendent and chief financial/operating officer to notify the board as soon as possible considering the circumstances of the emergency.

When an emergency arises in the maintenance and operation of any school district property directly affecting the learning environment and/or safety and welfare of personnel and students, the following action shall supersede the official maintenance schedule:

  1. The superintendent [and designee] shall be notified;
  2. Taking necessary safety precautions, any staff member will do everything in their power to correct the emergency as need dictates; and
  3. If unable to correct and/or control the emergency, staff members will report emergency situations to local emergency agencies and/or maintenance staff, immediately.

Adopted: 6/09
Reviewed: 5/15; 2/19
Revised: 11/12; 1/14; 4/22
Related Policy: 901.9
Legal Reference (Code of Iowa): §§ 26.3; 280.3, .14; 297.8
IASB Reference: 802.03

902.8 - Facilities and Sites Adaptation for Persons with Disabilities

The board recognizes the need for access to its facilities and sites by persons with disabilities.

School district facilities and sites currently in use will be modified to be accessible to persons with disabilities unless the alteration would cause an undue hardship for the school district. Renovated and new facilities and sites will be accessible to persons with disabilities.

It is the responsibility of the superintendent [or designee] to take the necessary action to ensure school district facilities and sites are accessible to persons with disabilities.


Adopted: 6/09
Reviewed: 11/12; 1/14; 2/19; 4/22
Revised: 5/15
Related Policy: 102; 603.3
Legal Reference (Code of Iowa):  §§  104A; 216; 29 USC §§ 621-634; 42 USC §§ 12101 et seq
IASB Reference: 802.05

902.9 - Lease, Sale, or Disposal of School District Buildings & Sites

Decisions regarding the lease, sale, or disposal of school district real property are made by the board. In making its decision, the board will consider the needs of the education program and the efficient use of public funds.

Before the board may authorize disposition of real property by sale, gift, or lease for a period of more than one year, a public hearing will be held. The board will adopt a resolution announcing the proposed sale which will contain notice of the time and place of the public hearing and the description of the property or locally known address. Notice of the time and place of the public hearing will be published at least once, but not less than 10 days and not more than 20 days, prior to the hearing date. Upon completion of the public hearing, the board may authorize disposition of the property in accordance with the proposal reviewed during the public hearing.

The board may market and authorize the sale of any student constructed buildings by any procedure recommended by the superintendent and authorized by the board, and the public hearing requirement contained in this policy will not apply to the sale of student constructed buildings. The public hearing requirement in this policy will also not apply to the lease of school district real property for a period of one year or less or to the lease of a portion of an existing school building for any term.

If the real property contains less than two acres, is located outside of a city, is not adjacent to a city, and was previously used as a schoolhouse site; the property may revert to the owner of the tract from whom the property was taken following the procedures set forth in Iowa Code §§ 297.15-25.

The board will not enter into an agreement to prohibit the sale of real property to other educational institutions as defined in Iowa Code Chapter 297.24. If the board offers to sell real property that includes a building or structure, and an educational institution offers to purchase the real property for a purchase price that represents the highest bid the board received, the board will sell the real property to the other educational institution for such purchase price.

In the case of the razing of a school district facility, in an amount in excess of the statutory minimum required by law, the board will advertise and take bids or quotes as may be required and defined by Iowa Code Chapter 26 for the purpose of awarding the contract for the project.

The superintendent [or designee] is responsible for coordinating the action necessary for the board to accomplish the lease, sale, or disposal of school district real property. It will also be the responsibility of the superintendent [or designee] to make a recommendation to the board regarding the use of school district real property not being utilized for the education program.


Adopted: 6/09
Reviewed: 1/11; 1/14; 4/22
Revised: 5/15; 2/19; 8/24
Related Policy: 704; 705.1; 803
Legal Reference (Code of Iowa): §§ 26; 297.15-.25
Iowa Senate File 2368
IASB Reference: 803.02

902.10 - Facilities Inspections

A program for annual inspection in addition to those conducted by authorized agencies of the equipment, facilities, and grounds will be conducted as part of the maintenance schedule for school district buildings and sites.

The inspection team will include the chief financial/operating officer, the manager of Operations & Maintenance, the head custodian, and the responsible school supervisor or administrator of each facility for the respective annual inspection on established facility standards.

The results of this inspection will be reported to the board on an annual basis. 


Adopted: 6/09
Reviewed: 11/10; 11/12; 2/19; 4/22
Revised: 1/14; 5/15
Related Policy: 802; 902.1
Legal Reference (Code of Iowa): § 279.8
IASB Reference: 804.01

902.11 - Asbestos Containing Materials

Friable and non-friable asbestos containing materials will be maintained in good condition and appropriate precautions will be followed when the material is disturbed. If there is a need to replace asbestos, it will be replaced with non-asbestos materials.

The district will maintain a copy of the asbestos management plan.

The district will annually notify, appoint, and train appropriate employees as necessary for asbestos management and containment.


Adopted: 6/09
Reviewed: 11/12; 1/14; 2/19; 4/22
Revised: 5/15
Related Policy: 403.4; 802; 902.1
Legal Reference (Code of Iowa): §§ 279.52-54; 20 USC 3601 et seq; 40 CFR Pt 763.84
IASB Reference: 804.04

902.12 District Operations During Public Emergencies

The district believes that student learning is the heart of its core mission. While traditional in-person teaching continues to provide the greatest learning opportunity to all students, there may be rare and unusual circumstances that prevent the school community from convening in traditional in-person settings. At times of a public emergency declared by federal, state, or local officials, the district will seek guidance and recommendations from federal, state, and local agencies to assist in determining the safety of convening traditional in-person learning. The district superintendent will consult with and report to the school board, as feasible and appropriate, regarding an emergency closure and efforts to implement written guidance from health and government agencies.

During a declared public emergency, the school board delegates to the superintendent the authority to determine whether to close school buildings to traditional in-person learning without further action by the board. If the superintendent determines in-person learning would hinder the health and safety of the school community, the district will instead utilize remote or hybrid learning opportunities permitted by law.

Following guidance and recommendations from federal, state, and local agencies when reasonably possible, the administration will create regulations related to district operations during a public emergency including but not limited to student, employee, and visitor safety and security; the use and safeguarding of district property; public meetings and events; and, when applicable, measures to prevent or slow the spread of infectious disease.

These measures will be enforced for the period of time of the public emergency or until the superintendent and school board, in consultation with federal, state, and local agencies determine it is appropriate for the safety measures to end.


Adopted: 9/20
Reviewed: 4/22
Related Policy: 602.1; 603.12; 603.12-R1-R2; 603.12-E1; 603.13; 603.13-R; 603.15; 902.12-R
Legal Reference (Code of Iowa): § 279.8; SF 2310; 
IASB Reference: 907

902.12-R Regulations Regarding District Operations During Public Emergencies

During a public health emergency, the district will seek guidance and recommendations from federal, state, and local agencies that monitor and respond to the emergency. The district will follow any mandatory closures or other mandatory measures imposed by such agencies.

The superintendent, in conjunction with relevant government agencies and/or athletic and activity associations, will determine under what circumstances the district will restrict or cancel in-person learning, student events or activities including sports events, extracurricular clubs or meetings for students, and the use of district facilities by outside organizations.

The district will promote and follow other recommended measures and guidance from federal, state, and local agencies to the extent reasonably practicable under the circumstances. These measures may include, but are not limited to the following:

  1. Online learning, hybrid models of learning, or modified in-person learning may occur dependent on the circumstances and in accordance with applicable law.
  2. Non-medical grade masks are required to be worn by all individuals on school grounds including students, employees, and volunteers. Masks will be provided to individuals who request them. Reusable masks should be washed regularly by the individuals wearing them.
  3. Employees, volunteers, and students are required to monitor their temperatures each morning prior to traveling to any school building or event. Individuals with a temperature over 100.3 degrees should not enter school buildings or attend school events.
  4. Due to the increased cost to the district for providing additional cleaning and disinfecting measures, and in order to preserve cleaning supplies for school use during the time of a public health emergency, the superintendent has the discretion to restrict the use of school buildings and facilities for non-school groups in a neutral and non-discriminatory manner.

Adopted: 9/20
Reviewed: 4/22
Related Policy: 504.7; 602.1; 603.12; 603.12-R1-R2; 603.12-E1;
603.13; 603.13-R; 603.15; 701.11; 807.1-2; 902.12
IASB Reference: 907-R(1)