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  1. <?xml version="1.0" encoding="UTF-8"?>
  2. <linkbase xsi:schemaLocation="http://www.xbrl.org/taxonomy/int/fr/ias/ci/pfs/2002-11-15 ias-ci-pfs-2002-11-15.xsd" xmlns="http://www.xbrl.org/2001/XLink/xbrllinkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xhtml="http://www.w3.org/1999/xhtml" xmlns:iascf-pfs="http://www.xbrl.org/taxonomy/int/fr/ias/ci/pfs/2002-11-15">
  3.   <referenceLink xlink:type="extended">
  4.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WorkProgress" xlink:label="iascf-pfs_WorkProgress" xlink:title="iascf-pfs_WorkProgress"/>
  5.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WorkProgress" xlink:to="_iascf-pfs_WorkProgress_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WorkProgress" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WorkProgress_link" xlink:to="iascf-pfs_WorkProgress" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WorkProgress_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  7.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WorkProgress_link" xlink:title="iascf-pfs_WorkProgress">
  8.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  9.       <iascf-pfs:Number>1</iascf-pfs:Number>
  10.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  11.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  12.     </reference>
  13.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WorkProgress_link" xlink:title="iascf-pfs_WorkProgress">
  14.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  15.       <iascf-pfs:Number>2</iascf-pfs:Number>
  16.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  17.     </reference>
  18.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WorkProgress_link" xlink:title="iascf-pfs_WorkProgress">
  19.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  20.       <iascf-pfs:Number>2</iascf-pfs:Number>
  21.       <iascf-pfs:Paragraph>34</iascf-pfs:Paragraph>
  22.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  23.     </reference>
  24.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantyProvisionNonCurrent" xlink:label="iascf-pfs_WarrantyProvisionNonCurrent" xlink:title="iascf-pfs_WarrantyProvisionNonCurrent"/>
  25.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantyProvisionNonCurrent" xlink:to="_iascf-pfs_WarrantyProvisionNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantyProvisionNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  26.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantyProvisionNonCurrent_link" xlink:to="iascf-pfs_WarrantyProvisionNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantyProvisionNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  27.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantyProvisionNonCurrent_link" xlink:title="iascf-pfs_WarrantyProvisionNonCurrent">
  28.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  29.       <iascf-pfs:Number>1</iascf-pfs:Number>
  30.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  31.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  32.     </reference>
  33.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantyProvisionCurrent" xlink:label="iascf-pfs_WarrantyProvisionCurrent" xlink:title="iascf-pfs_WarrantyProvisionCurrent"/>
  34.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantyProvisionCurrent" xlink:to="_iascf-pfs_WarrantyProvisionCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantyProvisionCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
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  36.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantyProvisionCurrent_link" xlink:title="iascf-pfs_WarrantyProvisionCurrent">
  37.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  38.       <iascf-pfs:Number>1</iascf-pfs:Number>
  39.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  40.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  41.     </reference>
  42.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesRestatedBalance" xlink:label="iascf-pfs_WarrantReservesRestatedBalance" xlink:title="iascf-pfs_WarrantReservesRestatedBalance"/>
  43.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesRestatedBalance" xlink:to="_iascf-pfs_WarrantReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  44.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesRestatedBalance_link" xlink:to="iascf-pfs_WarrantReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  45.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesRestatedBalance_link" xlink:title="iascf-pfs_WarrantReservesRestatedBalance">
  46.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  47.       <iascf-pfs:Number>1</iascf-pfs:Number>
  48.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  49.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  50.     </reference>
  51.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_WarrantReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_WarrantReservesPriorPeriodAdjustments"/>
  52.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_WarrantReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  53.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_WarrantReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  54.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_WarrantReservesPriorPeriodAdjustments">
  55.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  56.       <iascf-pfs:Number>1</iascf-pfs:Number>
  57.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  58.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  59.     </reference>
  60.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity"/>
  61.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  62.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  63.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_WarrantReservesFundamentalErrorsAffectingEquity">
  64.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  65.       <iascf-pfs:Number>1</iascf-pfs:Number>
  66.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  67.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  68.     </reference>
  69.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesEndingBalance" xlink:label="iascf-pfs_WarrantReservesEndingBalance" xlink:title="iascf-pfs_WarrantReservesEndingBalance"/>
  70.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesEndingBalance" xlink:to="_iascf-pfs_WarrantReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  71.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesEndingBalance_link" xlink:to="iascf-pfs_WarrantReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  72.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesEndingBalance_link" xlink:title="iascf-pfs_WarrantReservesEndingBalance">
  73.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  74.       <iascf-pfs:Number>1</iascf-pfs:Number>
  75.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  76.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  77.     </reference>
  78.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_WarrantReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_WarrantReservesChangesOtherMovementsEquity"/>
  79.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_WarrantReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  80.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_WarrantReservesChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  81.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_WarrantReservesChangesOtherMovementsEquity">
  82.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  83.       <iascf-pfs:Number>1</iascf-pfs:Number>
  84.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  85.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  86.     </reference>
  87.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration" xlink:label="iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration" xlink:title="iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration"/>
  88.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration" xlink:to="_iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesChangesIssuanceWarrantsConsideration" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  89.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration_link" xlink:to="iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  90.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration_link" xlink:title="iascf-pfs_WarrantReservesChangesIssuanceWarrantsConsideration">
  91.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  92.       <iascf-pfs:Number>1</iascf-pfs:Number>
  93.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  94.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  95.     </reference>
  96.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants" xlink:label="iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants" xlink:title="iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants"/>
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  98.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants_link" xlink:to="iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  99.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants_link" xlink:title="iascf-pfs_WarrantReservesChangesExpirationOptionsWarrants">
  100.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  101.       <iascf-pfs:Number>1</iascf-pfs:Number>
  102.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  103.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  104.     </reference>
  105.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants" xlink:label="iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants" xlink:title="iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants"/>
  106.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants" xlink:to="_iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesChangesExerciseOptionsRightsWarrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  107.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants_link" xlink:to="iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  108.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants_link" xlink:title="iascf-pfs_WarrantReservesChangesExerciseOptionsRightsWarrants">
  109.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  110.       <iascf-pfs:Number>1</iascf-pfs:Number>
  111.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  112.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  113.     </reference>
  114.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination"/>
  115.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: WarrantReservesChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  116.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  117.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_WarrantReservesChangesEquityMovementsResultingBusinessCombination">
  118.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  119.       <iascf-pfs:Number>1</iascf-pfs:Number>
  120.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  121.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  122.     </reference>
  123.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_WarrantReservesChanges" xlink:label="iascf-pfs_WarrantReservesChanges" xlink:title="iascf-pfs_WarrantReservesChanges"/>
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  125.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_WarrantReservesChanges_link" xlink:to="iascf-pfs_WarrantReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_WarrantReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  126.     <reference xlink:type="resource" xlink:label="_iascf-pfs_WarrantReservesChanges_link" xlink:title="iascf-pfs_WarrantReservesChanges">
  127.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  128.       <iascf-pfs:Number>1</iascf-pfs:Number>
  129.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  130.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  131.     </reference>
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  137.       <iascf-pfs:Number>1</iascf-pfs:Number>
  138.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  139.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  140.     </reference>
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  147.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
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  155.       <iascf-pfs:Number>1</iascf-pfs:Number>
  156.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
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  163.       <iascf-pfs:Number>7</iascf-pfs:Number>
  164.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  165.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
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  182.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
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  189.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  190.       <iascf-pfs:Number>7</iascf-pfs:Number>
  191.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  192.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  193.     </reference>
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  198.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  199.       <iascf-pfs:Number>7</iascf-pfs:Number>
  200.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  201.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  202.     </reference>
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  207.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  208.       <iascf-pfs:Number>7</iascf-pfs:Number>
  209.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  210.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  211.     </reference>
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  216.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  217.       <iascf-pfs:Number>7</iascf-pfs:Number>
  218.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  219.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
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  225.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
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  231.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
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  233.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_UnrealisedFairValueGainLossHedgingInstrumentsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_UnrealisedFairValueGainLossHedgingInstrumentsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_UnrealisedFairValueGainLossHedgingInstrumentsRelatingCashFlowsOperatingActivities"/>
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  237.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  238.       <iascf-pfs:Number>7</iascf-pfs:Number>
  239.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  240.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  241.     </reference>
  242.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_UnrealisedFairValueGainLossFinancialInstrumentsHeldTradingRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_UnrealisedFairValueGainLossFinancialInstrumentsHeldTradingRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_UnrealisedFairValueGainLossFinancialInstrumentsHeldTradingRelatingCashFlowsOperatingActivities"/>
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  246.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  247.       <iascf-pfs:Number>7</iascf-pfs:Number>
  248.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  249.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  250.     </reference>
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  255.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  256.     </reference>
  257.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_UnrealisedFairValueGainLossAvailableSaleInvestmentsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_UnrealisedFairValueGainLossAvailableSaleInvestmentsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_UnrealisedFairValueGainLossAvailableSaleInvestmentsRelatingCashFlowsOperatingActivities"/>
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  261.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  262.       <iascf-pfs:Number>7</iascf-pfs:Number>
  263.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  264.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  265.     </reference>
  266.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesRestatedBalance" xlink:label="iascf-pfs_TreasurySharesRestatedBalance" xlink:title="iascf-pfs_TreasurySharesRestatedBalance"/>
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  270.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  271.       <iascf-pfs:Number>1</iascf-pfs:Number>
  272.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  273.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  274.     </reference>
  275.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesPriorPeriodAdjustments" xlink:label="iascf-pfs_TreasurySharesPriorPeriodAdjustments" xlink:title="iascf-pfs_TreasurySharesPriorPeriodAdjustments"/>
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  279.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  280.       <iascf-pfs:Number>1</iascf-pfs:Number>
  281.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  282.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  283.     </reference>
  284.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesMovements" xlink:label="iascf-pfs_TreasurySharesMovements" xlink:title="iascf-pfs_TreasurySharesMovements"/>
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  288.       <iascf-pfs:Name>SIC</iascf-pfs:Name>
  289.       <iascf-pfs:Number>16</iascf-pfs:Number>
  290.       <iascf-pfs:Paragraph>4</iascf-pfs:Paragraph>
  291.     </reference>
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  293.       <iascf-pfs:Name>SIC</iascf-pfs:Name>
  294.       <iascf-pfs:Number>16</iascf-pfs:Number>
  295.       <iascf-pfs:Paragraph>6</iascf-pfs:Paragraph>
  296.     </reference>
  297.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_TreasurySharesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_TreasurySharesFundamentalErrorsAffectingEquity"/>
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  301.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  302.       <iascf-pfs:Number>1</iascf-pfs:Number>
  303.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  304.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  305.     </reference>
  306.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesEndingBalance" xlink:label="iascf-pfs_TreasurySharesEndingBalance" xlink:title="iascf-pfs_TreasurySharesEndingBalance"/>
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  310.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  311.       <iascf-pfs:Number>1</iascf-pfs:Number>
  312.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  313.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  314.     </reference>
  315.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChangesTransferTreasurySharesOut" xlink:label="iascf-pfs_TreasurySharesChangesTransferTreasurySharesOut" xlink:title="iascf-pfs_TreasurySharesChangesTransferTreasurySharesOut"/>
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  319.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  320.       <iascf-pfs:Number>1</iascf-pfs:Number>
  321.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  322.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  323.     </reference>
  324.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChangesSaleTreasuryShares" xlink:label="iascf-pfs_TreasurySharesChangesSaleTreasuryShares" xlink:title="iascf-pfs_TreasurySharesChangesSaleTreasuryShares"/>
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  328.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  329.       <iascf-pfs:Number>1</iascf-pfs:Number>
  330.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  331.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  332.     </reference>
  333.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TreasurySharesChangesSaleTreasuryShares_link" xlink:title="iascf-pfs_TreasurySharesChangesSaleTreasuryShares">
  334.       <iascf-pfs:Name>SIC</iascf-pfs:Name>
  335.       <iascf-pfs:Number>16</iascf-pfs:Number>
  336.       <iascf-pfs:Paragraph>5</iascf-pfs:Paragraph>
  337.     </reference>
  338.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChangesPurchaseTreasuryShares" xlink:label="iascf-pfs_TreasurySharesChangesPurchaseTreasuryShares" xlink:title="iascf-pfs_TreasurySharesChangesPurchaseTreasuryShares"/>
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  342.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  343.       <iascf-pfs:Number>1</iascf-pfs:Number>
  344.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  345.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  346.     </reference>
  347.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChangesOtherMovementsEquity" xlink:label="iascf-pfs_TreasurySharesChangesOtherMovementsEquity" xlink:title="iascf-pfs_TreasurySharesChangesOtherMovementsEquity"/>
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  351.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  352.       <iascf-pfs:Number>1</iascf-pfs:Number>
  353.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  354.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  355.     </reference>
  356.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_TreasurySharesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_TreasurySharesChangesEquityMovementsResultingBusinessCombination"/>
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  360.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  361.       <iascf-pfs:Number>1</iascf-pfs:Number>
  362.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  363.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  364.     </reference>
  365.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChangesCancellationTreasuryShares" xlink:label="iascf-pfs_TreasurySharesChangesCancellationTreasuryShares" xlink:title="iascf-pfs_TreasurySharesChangesCancellationTreasuryShares"/>
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  369.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  370.       <iascf-pfs:Number>1</iascf-pfs:Number>
  371.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  372.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  373.     </reference>
  374.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChanges" xlink:label="iascf-pfs_TreasurySharesChanges" xlink:title="iascf-pfs_TreasurySharesChanges"/>
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  377.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TreasurySharesChanges_link" xlink:title="iascf-pfs_TreasurySharesChanges">
  378.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  379.       <iascf-pfs:Number>1</iascf-pfs:Number>
  380.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  381.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  382.     </reference>
  383.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_TreasurySharesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_TreasurySharesChangeAccountingPolicyAffectingEquity"/>
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  387.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  388.       <iascf-pfs:Number>1</iascf-pfs:Number>
  389.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  390.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  391.     </reference>
  392.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasurySharesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_TreasurySharesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_TreasurySharesBeginningBalanceOriginallyStated"/>
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  396.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  397.       <iascf-pfs:Number>1</iascf-pfs:Number>
  398.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  399.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  400.     </reference>
  401.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TreasuryShares" xlink:label="iascf-pfs_TreasuryShares" xlink:title="iascf-pfs_TreasuryShares"/>
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  405.       <iascf-pfs:Name>SIC</iascf-pfs:Name>
  406.       <iascf-pfs:Number>16</iascf-pfs:Number>
  407.       <iascf-pfs:Paragraph>4</iascf-pfs:Paragraph>
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  409.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TreasuryShares_link" xlink:title="iascf-pfs_TreasuryShares">
  410.       <iascf-pfs:Name>SIC</iascf-pfs:Name>
  411.       <iascf-pfs:Number>16</iascf-pfs:Number>
  412.       <iascf-pfs:Paragraph>6</iascf-pfs:Paragraph>
  413.     </reference>
  414.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesRestatedBalance" xlink:label="iascf-pfs_TranslationReservesRestatedBalance" xlink:title="iascf-pfs_TranslationReservesRestatedBalance"/>
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  418.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  419.       <iascf-pfs:Number>1</iascf-pfs:Number>
  420.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  421.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  422.     </reference>
  423.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_TranslationReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_TranslationReservesPriorPeriodAdjustments"/>
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  427.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  428.       <iascf-pfs:Number>1</iascf-pfs:Number>
  429.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  430.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  431.     </reference>
  432.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_TranslationReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_TranslationReservesFundamentalErrorsAffectingEquity"/>
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  436.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  437.       <iascf-pfs:Number>1</iascf-pfs:Number>
  438.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  439.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  440.     </reference>
  441.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesEndingBalance" xlink:label="iascf-pfs_TranslationReservesEndingBalance" xlink:title="iascf-pfs_TranslationReservesEndingBalance"/>
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  444.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesEndingBalance_link" xlink:title="iascf-pfs_TranslationReservesEndingBalance">
  445.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  446.       <iascf-pfs:Number>1</iascf-pfs:Number>
  447.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  448.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  449.     </reference>
  450.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:label="iascf-pfs_TranslationReservesChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:title="iascf-pfs_TranslationReservesChangesReclassificationFinancialInstrumentsLiabilityEquity"/>
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  454.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  455.       <iascf-pfs:Number>1</iascf-pfs:Number>
  456.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  457.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  458.     </reference>
  459.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesReclassificationFinancialInstrumentsEquityLiability" xlink:label="iascf-pfs_TranslationReservesChangesReclassificationFinancialInstrumentsEquityLiability" xlink:title="iascf-pfs_TranslationReservesChangesReclassificationFinancialInstrumentsEquityLiability"/>
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  463.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  464.       <iascf-pfs:Number>1</iascf-pfs:Number>
  465.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  466.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  467.     </reference>
  468.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_TranslationReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_TranslationReservesChangesOtherMovementsEquity"/>
  469.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_TranslationReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  470.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_TranslationReservesChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  471.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_TranslationReservesChangesOtherMovementsEquity">
  472.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  473.       <iascf-pfs:Number>1</iascf-pfs:Number>
  474.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  475.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  476.     </reference>
  477.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome" xlink:label="iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome" xlink:title="iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome"/>
  478.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome" xlink:to="_iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangesNetGainsLossesNotRecognisedIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  479.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:to="iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  480.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:title="iascf-pfs_TranslationReservesChangesNetGainsLossesNotRecognisedIncome">
  481.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  482.       <iascf-pfs:Number>1</iascf-pfs:Number>
  483.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  484.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  485.     </reference>
  486.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect" xlink:label="iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect" xlink:title="iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect"/>
  487.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect" xlink:to="_iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangesForeignCurrencyTranslationEffect" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  488.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect_link" xlink:to="iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  489.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect_link" xlink:title="iascf-pfs_TranslationReservesChangesForeignCurrencyTranslationEffect">
  490.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  491.       <iascf-pfs:Number>1</iascf-pfs:Number>
  492.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  493.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  494.     </reference>
  495.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination"/>
  496.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  497.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  498.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_TranslationReservesChangesEquityMovementsResultingBusinessCombination">
  499.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  500.       <iascf-pfs:Number>1</iascf-pfs:Number>
  501.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  502.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  503.     </reference>
  504.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesDisposalAssets" xlink:label="iascf-pfs_TranslationReservesChangesDisposalAssets" xlink:title="iascf-pfs_TranslationReservesChangesDisposalAssets"/>
  505.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangesDisposalAssets" xlink:to="_iascf-pfs_TranslationReservesChangesDisposalAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangesDisposalAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  506.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangesDisposalAssets_link" xlink:to="iascf-pfs_TranslationReservesChangesDisposalAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangesDisposalAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  507.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesDisposalAssets_link" xlink:title="iascf-pfs_TranslationReservesChangesDisposalAssets">
  508.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  509.       <iascf-pfs:Number>1</iascf-pfs:Number>
  510.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  511.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  512.     </reference>
  513.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment" xlink:label="iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment" xlink:title="iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment"/>
  514.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment" xlink:to="_iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangesDeferredTaxAdjustment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  515.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment_link" xlink:to="iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  516.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment">
  517.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  518.       <iascf-pfs:Number>12</iascf-pfs:Number>
  519.       <iascf-pfs:Paragraph>61</iascf-pfs:Paragraph>
  520.     </reference>
  521.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_TranslationReservesChangesDeferredTaxAdjustment">
  522.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  523.       <iascf-pfs:Number>12</iascf-pfs:Number>
  524.       <iascf-pfs:Paragraph>62</iascf-pfs:Paragraph>
  525.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  526.     </reference>
  527.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangesConversionDebtEquity" xlink:label="iascf-pfs_TranslationReservesChangesConversionDebtEquity" xlink:title="iascf-pfs_TranslationReservesChangesConversionDebtEquity"/>
  528.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangesConversionDebtEquity" xlink:to="_iascf-pfs_TranslationReservesChangesConversionDebtEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangesConversionDebtEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  529.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangesConversionDebtEquity_link" xlink:to="iascf-pfs_TranslationReservesChangesConversionDebtEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangesConversionDebtEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  530.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangesConversionDebtEquity_link" xlink:title="iascf-pfs_TranslationReservesChangesConversionDebtEquity">
  531.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  532.       <iascf-pfs:Number>1</iascf-pfs:Number>
  533.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  534.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  535.     </reference>
  536.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChanges" xlink:label="iascf-pfs_TranslationReservesChanges" xlink:title="iascf-pfs_TranslationReservesChanges"/>
  537.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChanges" xlink:to="_iascf-pfs_TranslationReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  538.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChanges_link" xlink:to="iascf-pfs_TranslationReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  539.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChanges_link" xlink:title="iascf-pfs_TranslationReservesChanges">
  540.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  541.       <iascf-pfs:Number>1</iascf-pfs:Number>
  542.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  543.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  544.     </reference>
  545.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity"/>
  546.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  547.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  548.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_TranslationReservesChangeAccountingPolicyAffectingEquity">
  549.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  550.       <iascf-pfs:Number>1</iascf-pfs:Number>
  551.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  552.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  553.     </reference>
  554.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated"/>
  555.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TranslationReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  556.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  557.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_TranslationReservesBeginningBalanceOriginallyStated">
  558.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  559.       <iascf-pfs:Number>1</iascf-pfs:Number>
  560.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  561.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  562.     </reference>
  563.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeReceivablesNetNonCurrent" xlink:label="iascf-pfs_TradeReceivablesNetNonCurrent" xlink:title="iascf-pfs_TradeReceivablesNetNonCurrent"/>
  564.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeReceivablesNetNonCurrent" xlink:to="_iascf-pfs_TradeReceivablesNetNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeReceivablesNetNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  565.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeReceivablesNetNonCurrent_link" xlink:to="iascf-pfs_TradeReceivablesNetNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeReceivablesNetNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  566.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeReceivablesNetNonCurrent_link" xlink:title="iascf-pfs_TradeReceivablesNetNonCurrent">
  567.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  568.       <iascf-pfs:Number>1</iascf-pfs:Number>
  569.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  570.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  571.     </reference>
  572.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeReceivablesNetCurrent" xlink:label="iascf-pfs_TradeReceivablesNetCurrent" xlink:title="iascf-pfs_TradeReceivablesNetCurrent"/>
  573.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeReceivablesNetCurrent" xlink:to="_iascf-pfs_TradeReceivablesNetCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeReceivablesNetCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  574.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeReceivablesNetCurrent_link" xlink:to="iascf-pfs_TradeReceivablesNetCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeReceivablesNetCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  575.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeReceivablesNetCurrent_link" xlink:title="iascf-pfs_TradeReceivablesNetCurrent">
  576.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  577.       <iascf-pfs:Number>1</iascf-pfs:Number>
  578.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  579.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  580.     </reference>
  581.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradePayablesNonCurrent" xlink:label="iascf-pfs_TradePayablesNonCurrent" xlink:title="iascf-pfs_TradePayablesNonCurrent"/>
  582.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradePayablesNonCurrent" xlink:to="_iascf-pfs_TradePayablesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradePayablesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  583.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradePayablesNonCurrent_link" xlink:to="iascf-pfs_TradePayablesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradePayablesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  584.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradePayablesNonCurrent_link" xlink:title="iascf-pfs_TradePayablesNonCurrent">
  585.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  586.       <iascf-pfs:Number>1</iascf-pfs:Number>
  587.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  588.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  589.     </reference>
  590.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradePayablesCurrent" xlink:label="iascf-pfs_TradePayablesCurrent" xlink:title="iascf-pfs_TradePayablesCurrent"/>
  591.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradePayablesCurrent" xlink:to="_iascf-pfs_TradePayablesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradePayablesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  592.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradePayablesCurrent_link" xlink:to="iascf-pfs_TradePayablesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradePayablesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  593.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradePayablesCurrent_link" xlink:title="iascf-pfs_TradePayablesCurrent">
  594.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  595.       <iascf-pfs:Number>1</iascf-pfs:Number>
  596.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  597.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  598.     </reference>
  599.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeOtherReceivablesNonCurrent" xlink:label="iascf-pfs_TradeOtherReceivablesNonCurrent" xlink:title="iascf-pfs_TradeOtherReceivablesNonCurrent"/>
  600.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeOtherReceivablesNonCurrent" xlink:to="_iascf-pfs_TradeOtherReceivablesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeOtherReceivablesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  601.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeOtherReceivablesNonCurrent_link" xlink:to="iascf-pfs_TradeOtherReceivablesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeOtherReceivablesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  602.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeOtherReceivablesNonCurrent_link" xlink:title="iascf-pfs_TradeOtherReceivablesNonCurrent">
  603.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  604.       <iascf-pfs:Number>1</iascf-pfs:Number>
  605.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  606.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  607.     </reference>
  608.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeOtherReceivablesNetTotal" xlink:label="iascf-pfs_TradeOtherReceivablesNetTotal" xlink:title="iascf-pfs_TradeOtherReceivablesNetTotal"/>
  609.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeOtherReceivablesNetTotal" xlink:to="_iascf-pfs_TradeOtherReceivablesNetTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeOtherReceivablesNetTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  610.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeOtherReceivablesNetTotal_link" xlink:to="iascf-pfs_TradeOtherReceivablesNetTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeOtherReceivablesNetTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  611.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeOtherReceivablesNetTotal_link" xlink:title="iascf-pfs_TradeOtherReceivablesNetTotal">
  612.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  613.       <iascf-pfs:Number>1</iascf-pfs:Number>
  614.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  615.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  616.     </reference>
  617.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeOtherReceivablesCurrent" xlink:label="iascf-pfs_TradeOtherReceivablesCurrent" xlink:title="iascf-pfs_TradeOtherReceivablesCurrent"/>
  618.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeOtherReceivablesCurrent" xlink:to="_iascf-pfs_TradeOtherReceivablesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeOtherReceivablesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  619.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeOtherReceivablesCurrent_link" xlink:to="iascf-pfs_TradeOtherReceivablesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeOtherReceivablesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  620.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeOtherReceivablesCurrent_link" xlink:title="iascf-pfs_TradeOtherReceivablesCurrent">
  621.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  622.       <iascf-pfs:Number>1</iascf-pfs:Number>
  623.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  624.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  625.     </reference>
  626.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeOtherPayablesTotal" xlink:label="iascf-pfs_TradeOtherPayablesTotal" xlink:title="iascf-pfs_TradeOtherPayablesTotal"/>
  627.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeOtherPayablesTotal" xlink:to="_iascf-pfs_TradeOtherPayablesTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeOtherPayablesTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  628.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeOtherPayablesTotal_link" xlink:to="iascf-pfs_TradeOtherPayablesTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeOtherPayablesTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  629.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeOtherPayablesTotal_link" xlink:title="iascf-pfs_TradeOtherPayablesTotal">
  630.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  631.       <iascf-pfs:Number>1</iascf-pfs:Number>
  632.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  633.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  634.     </reference>
  635.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeOtherPayablesNonCurrent" xlink:label="iascf-pfs_TradeOtherPayablesNonCurrent" xlink:title="iascf-pfs_TradeOtherPayablesNonCurrent"/>
  636.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeOtherPayablesNonCurrent" xlink:to="_iascf-pfs_TradeOtherPayablesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeOtherPayablesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  637.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeOtherPayablesNonCurrent_link" xlink:to="iascf-pfs_TradeOtherPayablesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeOtherPayablesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  638.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeOtherPayablesNonCurrent_link" xlink:title="iascf-pfs_TradeOtherPayablesNonCurrent">
  639.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  640.       <iascf-pfs:Number>1</iascf-pfs:Number>
  641.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  642.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  643.     </reference>
  644.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TradeOtherPayablesCurrent" xlink:label="iascf-pfs_TradeOtherPayablesCurrent" xlink:title="iascf-pfs_TradeOtherPayablesCurrent"/>
  645.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TradeOtherPayablesCurrent" xlink:to="_iascf-pfs_TradeOtherPayablesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TradeOtherPayablesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  646.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TradeOtherPayablesCurrent_link" xlink:to="iascf-pfs_TradeOtherPayablesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TradeOtherPayablesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  647.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TradeOtherPayablesCurrent_link" xlink:title="iascf-pfs_TradeOtherPayablesCurrent">
  648.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  649.       <iascf-pfs:Number>1</iascf-pfs:Number>
  650.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  651.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  652.     </reference>
  653.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TerminationBenefitsNature" xlink:label="iascf-pfs_TerminationBenefitsNature" xlink:title="iascf-pfs_TerminationBenefitsNature"/>
  654.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TerminationBenefitsNature" xlink:to="_iascf-pfs_TerminationBenefitsNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TerminationBenefitsNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  655.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TerminationBenefitsNature_link" xlink:to="iascf-pfs_TerminationBenefitsNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TerminationBenefitsNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  656.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TerminationBenefitsNature_link" xlink:title="iascf-pfs_TerminationBenefitsNature">
  657.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  658.       <iascf-pfs:Number>19</iascf-pfs:Number>
  659.       <iascf-pfs:Paragraph>142</iascf-pfs:Paragraph>
  660.     </reference>
  661.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense" xlink:label="iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense" xlink:title="iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense"/>
  662.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense" xlink:to="_iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  663.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense_link" xlink:to="iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  664.     <reference xlink:type="resource" xlink:label="_iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense_link" xlink:title="iascf-pfs_TaxExpenseIncomeAttributableExtraordinaryItemsIncomeExpense">
  665.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  666.       <iascf-pfs:Number>1</iascf-pfs:Number>
  667.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  668.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  669.     </reference>
  670.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_SubscribedCapital" xlink:label="iascf-pfs_SubscribedCapital" xlink:title="iascf-pfs_SubscribedCapital"/>
  671.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_SubscribedCapital" xlink:to="_iascf-pfs_SubscribedCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: SubscribedCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  672.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_SubscribedCapital_link" xlink:to="iascf-pfs_SubscribedCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_SubscribedCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  673.     <reference xlink:type="resource" xlink:label="_iascf-pfs_SubscribedCapital_link" xlink:title="iascf-pfs_SubscribedCapital">
  674.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  675.       <iascf-pfs:Number>1</iascf-pfs:Number>
  676.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  677.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  678.     </reference>
  679.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_StatementChangesEquity" xlink:label="iascf-pfs_StatementChangesEquity" xlink:title="iascf-pfs_StatementChangesEquity"/>
  680.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_StatementChangesEquity" xlink:to="_iascf-pfs_StatementChangesEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: StatementChangesEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  681.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_StatementChangesEquity_link" xlink:to="iascf-pfs_StatementChangesEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_StatementChangesEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  682.     <reference xlink:type="resource" xlink:label="_iascf-pfs_StatementChangesEquity_link" xlink:title="iascf-pfs_StatementChangesEquity">
  683.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  684.       <iascf-pfs:Number>1</iascf-pfs:Number>
  685.       <iascf-pfs:Paragraph>7</iascf-pfs:Paragraph>
  686.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  687.     </reference>
  688.     <reference xlink:type="resource" xlink:label="_iascf-pfs_StatementChangesEquity_link" xlink:title="iascf-pfs_StatementChangesEquity">
  689.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  690.       <iascf-pfs:Number>1</iascf-pfs:Number>
  691.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  692.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  693.     </reference>
  694.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_StatementCashFlows" xlink:label="iascf-pfs_StatementCashFlows" xlink:title="iascf-pfs_StatementCashFlows"/>
  695.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_StatementCashFlows" xlink:to="_iascf-pfs_StatementCashFlows_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: StatementCashFlows" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  696.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_StatementCashFlows_link" xlink:to="iascf-pfs_StatementCashFlows" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_StatementCashFlows_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  697.     <reference xlink:type="resource" xlink:label="_iascf-pfs_StatementCashFlows_link" xlink:title="iascf-pfs_StatementCashFlows">
  698.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  699.       <iascf-pfs:Number>1</iascf-pfs:Number>
  700.       <iascf-pfs:Paragraph>90</iascf-pfs:Paragraph>
  701.     </reference>
  702.     <reference xlink:type="resource" xlink:label="_iascf-pfs_StatementCashFlows_link" xlink:title="iascf-pfs_StatementCashFlows">
  703.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  704.       <iascf-pfs:Number>1</iascf-pfs:Number>
  705.       <iascf-pfs:Paragraph>7</iascf-pfs:Paragraph>
  706.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  707.     </reference>
  708.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ShortTermEmployeeBenefitsNature" xlink:label="iascf-pfs_ShortTermEmployeeBenefitsNature" xlink:title="iascf-pfs_ShortTermEmployeeBenefitsNature"/>
  709.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ShortTermEmployeeBenefitsNature" xlink:to="_iascf-pfs_ShortTermEmployeeBenefitsNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ShortTermEmployeeBenefitsNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  710.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ShortTermEmployeeBenefitsNature_link" xlink:to="iascf-pfs_ShortTermEmployeeBenefitsNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ShortTermEmployeeBenefitsNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  711.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ShortTermEmployeeBenefitsNature_link" xlink:title="iascf-pfs_ShortTermEmployeeBenefitsNature">
  712.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  713.       <iascf-pfs:Number>19</iascf-pfs:Number>
  714.       <iascf-pfs:Paragraph>23</iascf-pfs:Paragraph>
  715.     </reference>
  716.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ShortTermDeposits" xlink:label="iascf-pfs_ShortTermDeposits" xlink:title="iascf-pfs_ShortTermDeposits"/>
  717.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ShortTermDeposits" xlink:to="_iascf-pfs_ShortTermDeposits_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ShortTermDeposits" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  718.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ShortTermDeposits_link" xlink:to="iascf-pfs_ShortTermDeposits" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ShortTermDeposits_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  719.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ShortTermDeposits_link" xlink:title="iascf-pfs_ShortTermDeposits">
  720.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  721.       <iascf-pfs:Number>7</iascf-pfs:Number>
  722.       <iascf-pfs:Paragraph>45</iascf-pfs:Paragraph>
  723.     </reference>
  724.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ShareProfitLossInvestmentsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_ShareProfitLossInvestmentsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_ShareProfitLossInvestmentsRelatingCashFlowsOperatingActivities"/>
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  899.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  900.     </reference>
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  908.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  909.     </reference>
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  917.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  918.     </reference>
  919.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_SharePremiumOrdinarySharesPriorPeriodAdjustments" xlink:label="iascf-pfs_SharePremiumOrdinarySharesPriorPeriodAdjustments" xlink:title="iascf-pfs_SharePremiumOrdinarySharesPriorPeriodAdjustments"/>
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  926.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  927.     </reference>
  928.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_SharePremiumOrdinarySharesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_SharePremiumOrdinarySharesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_SharePremiumOrdinarySharesFundamentalErrorsAffectingEquity"/>
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  935.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  936.     </reference>
  937.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_SharePremiumOrdinarySharesEndingBalance" xlink:label="iascf-pfs_SharePremiumOrdinarySharesEndingBalance" xlink:title="iascf-pfs_SharePremiumOrdinarySharesEndingBalance"/>
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  943.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  944.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  945.     </reference>
  946.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_SharePremiumOrdinarySharesChangesTransferSharePremium" xlink:label="iascf-pfs_SharePremiumOrdinarySharesChangesTransferSharePremium" xlink:title="iascf-pfs_SharePremiumOrdinarySharesChangesTransferSharePremium"/>
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  1044.     </reference>
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  1396.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_SaleGoodsNature" xlink:to="_iascf-pfs_SaleGoodsNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: SaleGoodsNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1397.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_SaleGoodsNature_link" xlink:to="iascf-pfs_SaleGoodsNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_SaleGoodsNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1398.     <reference xlink:type="resource" xlink:label="_iascf-pfs_SaleGoodsNature_link" xlink:title="iascf-pfs_SaleGoodsNature">
  1399.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1400.       <iascf-pfs:Number>18</iascf-pfs:Number>
  1401.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  1402.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1403.       <iascf-pfs:Clause>i</iascf-pfs:Clause>
  1404.     </reference>
  1405.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RoyaltyIncomeNature" xlink:label="iascf-pfs_RoyaltyIncomeNature" xlink:title="iascf-pfs_RoyaltyIncomeNature"/>
  1406.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RoyaltyIncomeNature" xlink:to="_iascf-pfs_RoyaltyIncomeNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RoyaltyIncomeNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1407.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RoyaltyIncomeNature_link" xlink:to="iascf-pfs_RoyaltyIncomeNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RoyaltyIncomeNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1408.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RoyaltyIncomeNature_link" xlink:title="iascf-pfs_RoyaltyIncomeNature">
  1409.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1410.       <iascf-pfs:Number>18</iascf-pfs:Number>
  1411.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  1412.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1413.       <iascf-pfs:Clause>iv</iascf-pfs:Clause>
  1414.     </reference>
  1415.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities"/>
  1416.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1417.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1418.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_ReversalUnusedRestructuringProvisionsRelatingCashFlowsOperatingActivities">
  1419.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1420.       <iascf-pfs:Number>7</iascf-pfs:Number>
  1421.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  1422.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1423.     </reference>
  1424.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities"/>
  1425.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1426.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1427.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_ReversalUnusedProvisionsRelatingCashFlowsOperatingActivities">
  1428.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1429.       <iascf-pfs:Number>7</iascf-pfs:Number>
  1430.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  1431.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1432.     </reference>
  1433.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities"/>
  1434.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1435.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1436.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_ReversalUnusedNonRestructuringProvisionsRelatingCashFlowsOperatingActivities">
  1437.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1438.       <iascf-pfs:Number>7</iascf-pfs:Number>
  1439.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  1440.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1441.     </reference>
  1442.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevenueFunction" xlink:label="iascf-pfs_RevenueFunction" xlink:title="iascf-pfs_RevenueFunction"/>
  1443.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevenueFunction" xlink:to="_iascf-pfs_RevenueFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevenueFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1444.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevenueFunction_link" xlink:to="iascf-pfs_RevenueFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevenueFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1445.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevenueFunction_link" xlink:title="iascf-pfs_RevenueFunction">
  1446.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1447.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1448.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  1449.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  1450.     </reference>
  1451.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevenueConstructionContractsNature" xlink:label="iascf-pfs_RevenueConstructionContractsNature" xlink:title="iascf-pfs_RevenueConstructionContractsNature"/>
  1452.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevenueConstructionContractsNature" xlink:to="_iascf-pfs_RevenueConstructionContractsNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevenueConstructionContractsNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1453.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevenueConstructionContractsNature_link" xlink:to="iascf-pfs_RevenueConstructionContractsNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevenueConstructionContractsNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1454.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevenueConstructionContractsNature_link" xlink:title="iascf-pfs_RevenueConstructionContractsNature">
  1455.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1456.       <iascf-pfs:Number>11</iascf-pfs:Number>
  1457.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  1458.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  1459.     </reference>
  1460.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesRestatedBalance" xlink:label="iascf-pfs_RevaluationReservesRestatedBalance" xlink:title="iascf-pfs_RevaluationReservesRestatedBalance"/>
  1461.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesRestatedBalance" xlink:to="_iascf-pfs_RevaluationReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1462.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesRestatedBalance_link" xlink:to="iascf-pfs_RevaluationReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1463.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesRestatedBalance_link" xlink:title="iascf-pfs_RevaluationReservesRestatedBalance">
  1464.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1465.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1466.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1467.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1468.     </reference>
  1469.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_RevaluationReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_RevaluationReservesPriorPeriodAdjustments"/>
  1470.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_RevaluationReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1471.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_RevaluationReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1472.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_RevaluationReservesPriorPeriodAdjustments">
  1473.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1474.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1475.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1476.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1477.     </reference>
  1478.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity"/>
  1479.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1480.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1481.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_RevaluationReservesFundamentalErrorsAffectingEquity">
  1482.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1483.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1484.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1485.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  1486.     </reference>
  1487.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesEndingBalance" xlink:label="iascf-pfs_RevaluationReservesEndingBalance" xlink:title="iascf-pfs_RevaluationReservesEndingBalance"/>
  1488.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesEndingBalance" xlink:to="_iascf-pfs_RevaluationReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1489.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesEndingBalance_link" xlink:to="iascf-pfs_RevaluationReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1490.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesEndingBalance_link" xlink:title="iascf-pfs_RevaluationReservesEndingBalance">
  1491.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1492.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1493.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1494.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1495.     </reference>
  1496.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets" xlink:label="iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets" xlink:title="iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets"/>
  1497.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets" xlink:to="_iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesChangesSurplusDeficitRevaluationAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1498.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets_link" xlink:to="iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1499.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets_link" xlink:title="iascf-pfs_RevaluationReservesChangesSurplusDeficitRevaluationAssets">
  1500.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1501.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1502.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1503.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1504.     </reference>
  1505.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings" xlink:label="iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings" xlink:title="iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings"/>
  1506.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings" xlink:to="_iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesChangesReleasedToRetainedEarnings" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1507.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings_link" xlink:to="iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1508.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings_link" xlink:title="iascf-pfs_RevaluationReservesChangesReleasedToRetainedEarnings">
  1509.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1510.       <iascf-pfs:Number>12</iascf-pfs:Number>
  1511.       <iascf-pfs:Paragraph>64</iascf-pfs:Paragraph>
  1512.     </reference>
  1513.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_RevaluationReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_RevaluationReservesChangesOtherMovementsEquity"/>
  1514.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_RevaluationReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
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  1517.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1518.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1519.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1520.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1521.     </reference>
  1522.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangesNetGainsLossesNotRecognisedIncome" xlink:label="iascf-pfs_RevaluationReservesChangesNetGainsLossesNotRecognisedIncome" xlink:title="iascf-pfs_RevaluationReservesChangesNetGainsLossesNotRecognisedIncome"/>
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  1526.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1527.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1528.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1529.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1530.     </reference>
  1531.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_RevaluationReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_RevaluationReservesChangesEquityMovementsResultingBusinessCombination"/>
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  1535.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1536.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1537.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1538.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1539.     </reference>
  1540.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangesDisposalAssets" xlink:label="iascf-pfs_RevaluationReservesChangesDisposalAssets" xlink:title="iascf-pfs_RevaluationReservesChangesDisposalAssets"/>
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  1544.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1545.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1546.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1547.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1548.     </reference>
  1549.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangesDeferredTaxAdjustment" xlink:label="iascf-pfs_RevaluationReservesChangesDeferredTaxAdjustment" xlink:title="iascf-pfs_RevaluationReservesChangesDeferredTaxAdjustment"/>
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  1553.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1554.       <iascf-pfs:Number>12</iascf-pfs:Number>
  1555.       <iascf-pfs:Paragraph>62</iascf-pfs:Paragraph>
  1556.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1557.     </reference>
  1558.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_RevaluationReservesChangesDeferredTaxAdjustment">
  1559.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1560.       <iascf-pfs:Number>12</iascf-pfs:Number>
  1561.       <iascf-pfs:Paragraph>63</iascf-pfs:Paragraph>
  1562.     </reference>
  1563.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_RevaluationReservesChangesDeferredTaxAdjustment">
  1564.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1565.       <iascf-pfs:Number>12</iascf-pfs:Number>
  1566.       <iascf-pfs:Paragraph>64</iascf-pfs:Paragraph>
  1567.     </reference>
  1568.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChanges" xlink:label="iascf-pfs_RevaluationReservesChanges" xlink:title="iascf-pfs_RevaluationReservesChanges"/>
  1569.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesChanges" xlink:to="_iascf-pfs_RevaluationReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
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  1571.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RevaluationReservesChanges_link" xlink:title="iascf-pfs_RevaluationReservesChanges">
  1572.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1573.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1574.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1575.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1576.     </reference>
  1577.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_RevaluationReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_RevaluationReservesChangeAccountingPolicyAffectingEquity"/>
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  1579.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_RevaluationReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
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  1581.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1582.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1583.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1584.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  1585.     </reference>
  1586.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated"/>
  1587.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RevaluationReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1588.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RevaluationReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
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  1590.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1591.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1592.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1593.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1594.     </reference>
  1595.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesRestatedBalance" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesRestatedBalance" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesRestatedBalance"/>
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  1599.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1600.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1601.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1602.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1603.     </reference>
  1604.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesPriorPeriodAdjustments" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesPriorPeriodAdjustments" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesPriorPeriodAdjustments"/>
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  1608.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1609.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1610.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1611.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1612.     </reference>
  1613.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesMovements" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesMovements" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesMovements"/>
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  1617.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1618.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1619.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1620.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1621.     </reference>
  1622.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesFundamentalErrorsAffectingEquity"/>
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  1626.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1627.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1628.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1629.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  1630.     </reference>
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  1707.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
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  1729.     </reference>
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  1734.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1735.       <iascf-pfs:Number>1</iascf-pfs:Number>
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  1743.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
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  1745.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1746.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1747.     </reference>
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  1752.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
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  1754.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
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  1756.     </reference>
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  1764.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
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  1768.       <iascf-pfs:Number>12</iascf-pfs:Number>
  1769.       <iascf-pfs:Paragraph>63</iascf-pfs:Paragraph>
  1770.     </reference>
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  1772.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1773.       <iascf-pfs:Number>12</iascf-pfs:Number>
  1774.       <iascf-pfs:Paragraph>64</iascf-pfs:Paragraph>
  1775.     </reference>
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  1780.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
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  1782.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
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  1784.     </reference>
  1785.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesChangesCapitalReduction" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesChangesCapitalReduction" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesChangesCapitalReduction"/>
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  1790.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1791.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1792.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1793.     </reference>
  1794.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesChanges" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesChanges" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesChanges"/>
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  1798.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1799.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1800.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1801.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1802.     </reference>
  1803.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesChangeAccountingPolicyAffectingEquity"/>
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  1807.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1808.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1809.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1810.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  1811.     </reference>
  1812.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLossesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLossesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLossesBeginningBalanceOriginallyStated"/>
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  1816.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1817.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1818.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1819.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1820.     </reference>
  1821.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RetainedProfitsAccumulatedLosses" xlink:label="iascf-pfs_RetainedProfitsAccumulatedLosses" xlink:title="iascf-pfs_RetainedProfitsAccumulatedLosses"/>
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  1825.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1826.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1827.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  1828.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1829.     </reference>
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  1831.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1832.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1833.       <iascf-pfs:Paragraph>72</iascf-pfs:Paragraph>
  1834.     </reference>
  1835.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RestructuringProvisionNonCurrent" xlink:label="iascf-pfs_RestructuringProvisionNonCurrent" xlink:title="iascf-pfs_RestructuringProvisionNonCurrent"/>
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  1838.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RestructuringProvisionNonCurrent_link" xlink:title="iascf-pfs_RestructuringProvisionNonCurrent">
  1839.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1840.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1841.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  1842.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  1843.     </reference>
  1844.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RestructuringProvisionCurrent" xlink:label="iascf-pfs_RestructuringProvisionCurrent" xlink:title="iascf-pfs_RestructuringProvisionCurrent"/>
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  1847.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RestructuringProvisionCurrent_link" xlink:title="iascf-pfs_RestructuringProvisionCurrent">
  1848.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1849.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1850.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  1851.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  1852.     </reference>
  1853.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RestructuringCostsNature" xlink:label="iascf-pfs_RestructuringCostsNature" xlink:title="iascf-pfs_RestructuringCostsNature"/>
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  1856.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RestructuringCostsNature_link" xlink:title="iascf-pfs_RestructuringCostsNature">
  1857.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1858.       <iascf-pfs:Number>8</iascf-pfs:Number>
  1859.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  1860.     </reference>
  1861.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RestructuringCostsFunction" xlink:label="iascf-pfs_RestructuringCostsFunction" xlink:title="iascf-pfs_RestructuringCostsFunction"/>
  1862.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RestructuringCostsFunction" xlink:to="_iascf-pfs_RestructuringCostsFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RestructuringCostsFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1863.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RestructuringCostsFunction_link" xlink:to="iascf-pfs_RestructuringCostsFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RestructuringCostsFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1864.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RestructuringCostsFunction_link" xlink:title="iascf-pfs_RestructuringCostsFunction">
  1865.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1866.       <iascf-pfs:Number>8</iascf-pfs:Number>
  1867.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  1868.     </reference>
  1869.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ReservesMovements" xlink:label="iascf-pfs_ReservesMovements" xlink:title="iascf-pfs_ReservesMovements"/>
  1870.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ReservesMovements" xlink:to="_iascf-pfs_ReservesMovements_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ReservesMovements" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1871.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ReservesMovements_link" xlink:to="iascf-pfs_ReservesMovements" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ReservesMovements_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1872.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ReservesMovements_link" xlink:title="iascf-pfs_ReservesMovements">
  1873.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1874.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1875.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  1876.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1877.     </reference>
  1878.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Reserves" xlink:label="iascf-pfs_Reserves" xlink:title="iascf-pfs_Reserves"/>
  1879.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Reserves" xlink:to="_iascf-pfs_Reserves_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Reserves" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1880.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Reserves_link" xlink:to="iascf-pfs_Reserves" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Reserves_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1881.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Reserves_link" xlink:title="iascf-pfs_Reserves">
  1882.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1883.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1884.       <iascf-pfs:Paragraph>72</iascf-pfs:Paragraph>
  1885.     </reference>
  1886.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Reserves_link" xlink:title="iascf-pfs_Reserves">
  1887.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1888.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1889.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  1890.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1891.     </reference>
  1892.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ResearchDevelopmentNature" xlink:label="iascf-pfs_ResearchDevelopmentNature" xlink:title="iascf-pfs_ResearchDevelopmentNature"/>
  1893.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ResearchDevelopmentNature" xlink:to="_iascf-pfs_ResearchDevelopmentNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ResearchDevelopmentNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1894.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ResearchDevelopmentNature_link" xlink:to="iascf-pfs_ResearchDevelopmentNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ResearchDevelopmentNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1895.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ResearchDevelopmentNature_link" xlink:title="iascf-pfs_ResearchDevelopmentNature">
  1896.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1897.       <iascf-pfs:Number>38</iascf-pfs:Number>
  1898.       <iascf-pfs:Paragraph>115</iascf-pfs:Paragraph>
  1899.     </reference>
  1900.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ResearchDevelopmentNature_link" xlink:title="iascf-pfs_ResearchDevelopmentNature">
  1901.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1902.       <iascf-pfs:Number>38</iascf-pfs:Number>
  1903.       <iascf-pfs:Paragraph>41</iascf-pfs:Paragraph>
  1904.     </reference>
  1905.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ResearchDevelopmentFunction" xlink:label="iascf-pfs_ResearchDevelopmentFunction" xlink:title="iascf-pfs_ResearchDevelopmentFunction"/>
  1906.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ResearchDevelopmentFunction" xlink:to="_iascf-pfs_ResearchDevelopmentFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ResearchDevelopmentFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1907.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ResearchDevelopmentFunction_link" xlink:to="iascf-pfs_ResearchDevelopmentFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ResearchDevelopmentFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1908.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ResearchDevelopmentFunction_link" xlink:title="iascf-pfs_ResearchDevelopmentFunction">
  1909.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1910.       <iascf-pfs:Number>38</iascf-pfs:Number>
  1911.       <iascf-pfs:Paragraph>41</iascf-pfs:Paragraph>
  1912.     </reference>
  1913.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ResearchDevelopmentFunction_link" xlink:title="iascf-pfs_ResearchDevelopmentFunction">
  1914.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1915.       <iascf-pfs:Number>38</iascf-pfs:Number>
  1916.       <iascf-pfs:Paragraph>115</iascf-pfs:Paragraph>
  1917.     </reference>
  1918.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RepurchaseEquityInstruments" xlink:label="iascf-pfs_RepurchaseEquityInstruments" xlink:title="iascf-pfs_RepurchaseEquityInstruments"/>
  1919.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RepurchaseEquityInstruments" xlink:to="_iascf-pfs_RepurchaseEquityInstruments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RepurchaseEquityInstruments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1920.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RepurchaseEquityInstruments_link" xlink:to="iascf-pfs_RepurchaseEquityInstruments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RepurchaseEquityInstruments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1921.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RepurchaseEquityInstruments_link" xlink:title="iascf-pfs_RepurchaseEquityInstruments">
  1922.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  1923.     </reference>
  1924.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities" xlink:label="iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities" xlink:title="iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities"/>
  1925.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities" xlink:to="_iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RepaymentsRelatingCashFlowsFinancingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1926.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities_link" xlink:to="iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1927.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities_link" xlink:title="iascf-pfs_RepaymentsRelatingCashFlowsFinancingActivities">
  1928.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  1929.     </reference>
  1930.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RepaymentFinancialLiabilityInstruments" xlink:label="iascf-pfs_RepaymentFinancialLiabilityInstruments" xlink:title="iascf-pfs_RepaymentFinancialLiabilityInstruments"/>
  1931.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RepaymentFinancialLiabilityInstruments" xlink:to="_iascf-pfs_RepaymentFinancialLiabilityInstruments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RepaymentFinancialLiabilityInstruments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1932.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RepaymentFinancialLiabilityInstruments_link" xlink:to="iascf-pfs_RepaymentFinancialLiabilityInstruments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RepaymentFinancialLiabilityInstruments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1933.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RepaymentFinancialLiabilityInstruments_link" xlink:title="iascf-pfs_RepaymentFinancialLiabilityInstruments">
  1934.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1935.       <iascf-pfs:Number>7</iascf-pfs:Number>
  1936.       <iascf-pfs:Paragraph>17</iascf-pfs:Paragraph>
  1937.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  1938.     </reference>
  1939.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RepaymentFinanceLeaseLiabilities" xlink:label="iascf-pfs_RepaymentFinanceLeaseLiabilities" xlink:title="iascf-pfs_RepaymentFinanceLeaseLiabilities"/>
  1940.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RepaymentFinanceLeaseLiabilities" xlink:to="_iascf-pfs_RepaymentFinanceLeaseLiabilities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RepaymentFinanceLeaseLiabilities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1941.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RepaymentFinanceLeaseLiabilities_link" xlink:to="iascf-pfs_RepaymentFinanceLeaseLiabilities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RepaymentFinanceLeaseLiabilities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1942.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RepaymentFinanceLeaseLiabilities_link" xlink:title="iascf-pfs_RepaymentFinanceLeaseLiabilities">
  1943.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1944.       <iascf-pfs:Number>7</iascf-pfs:Number>
  1945.       <iascf-pfs:Paragraph>17</iascf-pfs:Paragraph>
  1946.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  1947.     </reference>
  1948.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RepaymentCashAdvancesRelatedParties" xlink:label="iascf-pfs_RepaymentCashAdvancesRelatedParties" xlink:title="iascf-pfs_RepaymentCashAdvancesRelatedParties"/>
  1949.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RepaymentCashAdvancesRelatedParties" xlink:to="_iascf-pfs_RepaymentCashAdvancesRelatedParties_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RepaymentCashAdvancesRelatedParties" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1950.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RepaymentCashAdvancesRelatedParties_link" xlink:to="iascf-pfs_RepaymentCashAdvancesRelatedParties" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RepaymentCashAdvancesRelatedParties_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1951.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RepaymentCashAdvancesRelatedParties_link" xlink:title="iascf-pfs_RepaymentCashAdvancesRelatedParties">
  1952.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  1953.     </reference>
  1954.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RepaymentCashAdvancesLoans" xlink:label="iascf-pfs_RepaymentCashAdvancesLoans" xlink:title="iascf-pfs_RepaymentCashAdvancesLoans"/>
  1955.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RepaymentCashAdvancesLoans" xlink:to="_iascf-pfs_RepaymentCashAdvancesLoans_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RepaymentCashAdvancesLoans" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1956.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RepaymentCashAdvancesLoans_link" xlink:to="iascf-pfs_RepaymentCashAdvancesLoans" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RepaymentCashAdvancesLoans_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1957.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RepaymentCashAdvancesLoans_link" xlink:title="iascf-pfs_RepaymentCashAdvancesLoans">
  1958.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1959.       <iascf-pfs:Number>7</iascf-pfs:Number>
  1960.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  1961.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  1962.     </reference>
  1963.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RenderingServicesNature" xlink:label="iascf-pfs_RenderingServicesNature" xlink:title="iascf-pfs_RenderingServicesNature"/>
  1964.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RenderingServicesNature" xlink:to="_iascf-pfs_RenderingServicesNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RenderingServicesNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1965.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RenderingServicesNature_link" xlink:to="iascf-pfs_RenderingServicesNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RenderingServicesNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1966.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RenderingServicesNature_link" xlink:title="iascf-pfs_RenderingServicesNature">
  1967.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1968.       <iascf-pfs:Number>18</iascf-pfs:Number>
  1969.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  1970.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1971.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  1972.     </reference>
  1973.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RelatedPartyReceivablesNetNonCurrent" xlink:label="iascf-pfs_RelatedPartyReceivablesNetNonCurrent" xlink:title="iascf-pfs_RelatedPartyReceivablesNetNonCurrent"/>
  1974.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RelatedPartyReceivablesNetNonCurrent" xlink:to="_iascf-pfs_RelatedPartyReceivablesNetNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RelatedPartyReceivablesNetNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1975.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RelatedPartyReceivablesNetNonCurrent_link" xlink:to="iascf-pfs_RelatedPartyReceivablesNetNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RelatedPartyReceivablesNetNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1976.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RelatedPartyReceivablesNetNonCurrent_link" xlink:title="iascf-pfs_RelatedPartyReceivablesNetNonCurrent">
  1977.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1978.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1979.       <iascf-pfs:Paragraph>72</iascf-pfs:Paragraph>
  1980.     </reference>
  1981.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RelatedPartyReceivablesNetNonCurrent_link" xlink:title="iascf-pfs_RelatedPartyReceivablesNetNonCurrent">
  1982.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1983.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1984.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  1985.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  1986.     </reference>
  1987.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RelatedPartyReceivablesNetCurrent" xlink:label="iascf-pfs_RelatedPartyReceivablesNetCurrent" xlink:title="iascf-pfs_RelatedPartyReceivablesNetCurrent"/>
  1988.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RelatedPartyReceivablesNetCurrent" xlink:to="_iascf-pfs_RelatedPartyReceivablesNetCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RelatedPartyReceivablesNetCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  1989.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RelatedPartyReceivablesNetCurrent_link" xlink:to="iascf-pfs_RelatedPartyReceivablesNetCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RelatedPartyReceivablesNetCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  1990.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RelatedPartyReceivablesNetCurrent_link" xlink:title="iascf-pfs_RelatedPartyReceivablesNetCurrent">
  1991.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1992.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1993.       <iascf-pfs:Paragraph>72</iascf-pfs:Paragraph>
  1994.     </reference>
  1995.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RelatedPartyReceivablesNetCurrent_link" xlink:title="iascf-pfs_RelatedPartyReceivablesNetCurrent">
  1996.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  1997.       <iascf-pfs:Number>1</iascf-pfs:Number>
  1998.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  1999.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2000.     </reference>
  2001.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RedemptionCompoundFinancialInstruments" xlink:label="iascf-pfs_RedemptionCompoundFinancialInstruments" xlink:title="iascf-pfs_RedemptionCompoundFinancialInstruments"/>
  2002.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RedemptionCompoundFinancialInstruments" xlink:to="_iascf-pfs_RedemptionCompoundFinancialInstruments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RedemptionCompoundFinancialInstruments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2003.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RedemptionCompoundFinancialInstruments_link" xlink:to="iascf-pfs_RedemptionCompoundFinancialInstruments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RedemptionCompoundFinancialInstruments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2004.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RedemptionCompoundFinancialInstruments_link" xlink:title="iascf-pfs_RedemptionCompoundFinancialInstruments">
  2005.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2006.     </reference>
  2007.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RedeemablePreferenceSharesNonCurrent" xlink:label="iascf-pfs_RedeemablePreferenceSharesNonCurrent" xlink:title="iascf-pfs_RedeemablePreferenceSharesNonCurrent"/>
  2008.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RedeemablePreferenceSharesNonCurrent" xlink:to="_iascf-pfs_RedeemablePreferenceSharesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RedeemablePreferenceSharesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2009.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RedeemablePreferenceSharesNonCurrent_link" xlink:to="iascf-pfs_RedeemablePreferenceSharesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RedeemablePreferenceSharesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2010.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RedeemablePreferenceSharesNonCurrent_link" xlink:title="iascf-pfs_RedeemablePreferenceSharesNonCurrent">
  2011.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2012.     </reference>
  2013.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RedeemablePreferenceSharesCurrent" xlink:label="iascf-pfs_RedeemablePreferenceSharesCurrent" xlink:title="iascf-pfs_RedeemablePreferenceSharesCurrent"/>
  2014.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RedeemablePreferenceSharesCurrent" xlink:to="_iascf-pfs_RedeemablePreferenceSharesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RedeemablePreferenceSharesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2015.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RedeemablePreferenceSharesCurrent_link" xlink:to="iascf-pfs_RedeemablePreferenceSharesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RedeemablePreferenceSharesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2016.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RedeemablePreferenceSharesCurrent_link" xlink:title="iascf-pfs_RedeemablePreferenceSharesCurrent">
  2017.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2018.     </reference>
  2019.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities"/>
  2020.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2021.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2022.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_RecognitionRestructuringProvisionsRelatingCashFlowsOperatingActivities">
  2023.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2024.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2025.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  2026.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2027.     </reference>
  2028.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities"/>
  2029.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RecognitionProvisionsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2030.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2031.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_RecognitionProvisionsRelatingCashFlowsOperatingActivities">
  2032.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2033.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2034.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  2035.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2036.     </reference>
  2037.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities"/>
  2038.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2039.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2040.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_RecognitionNonRestructuringProvisionsRelatingCashFlowsOperatingActivities">
  2041.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2042.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2043.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  2044.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2045.     </reference>
  2046.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RawMaterialsConsumablesUsedNature" xlink:label="iascf-pfs_RawMaterialsConsumablesUsedNature" xlink:title="iascf-pfs_RawMaterialsConsumablesUsedNature"/>
  2047.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RawMaterialsConsumablesUsedNature" xlink:to="_iascf-pfs_RawMaterialsConsumablesUsedNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RawMaterialsConsumablesUsedNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2048.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RawMaterialsConsumablesUsedNature_link" xlink:to="iascf-pfs_RawMaterialsConsumablesUsedNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RawMaterialsConsumablesUsedNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2049.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RawMaterialsConsumablesUsedNature_link" xlink:title="iascf-pfs_RawMaterialsConsumablesUsedNature">
  2050.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2051.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2052.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  2053.     </reference>
  2054.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_RawMaterials" xlink:label="iascf-pfs_RawMaterials" xlink:title="iascf-pfs_RawMaterials"/>
  2055.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_RawMaterials" xlink:to="_iascf-pfs_RawMaterials_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: RawMaterials" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2056.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_RawMaterials_link" xlink:to="iascf-pfs_RawMaterials" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_RawMaterials_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2057.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RawMaterials_link" xlink:title="iascf-pfs_RawMaterials">
  2058.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2059.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2060.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  2061.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2062.     </reference>
  2063.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RawMaterials_link" xlink:title="iascf-pfs_RawMaterials">
  2064.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2065.       <iascf-pfs:Number>2</iascf-pfs:Number>
  2066.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  2067.     </reference>
  2068.     <reference xlink:type="resource" xlink:label="_iascf-pfs_RawMaterials_link" xlink:title="iascf-pfs_RawMaterials">
  2069.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2070.       <iascf-pfs:Number>2</iascf-pfs:Number>
  2071.       <iascf-pfs:Paragraph>34</iascf-pfs:Paragraph>
  2072.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2073.     </reference>
  2074.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PurchaseTreasuryShares" xlink:label="iascf-pfs_PurchaseTreasuryShares" xlink:title="iascf-pfs_PurchaseTreasuryShares"/>
  2075.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PurchaseTreasuryShares" xlink:to="_iascf-pfs_PurchaseTreasuryShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PurchaseTreasuryShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2076.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PurchaseTreasuryShares_link" xlink:to="iascf-pfs_PurchaseTreasuryShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PurchaseTreasuryShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2077.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PurchaseTreasuryShares_link" xlink:title="iascf-pfs_PurchaseTreasuryShares">
  2078.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2079.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2080.       <iascf-pfs:Paragraph>17</iascf-pfs:Paragraph>
  2081.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2082.     </reference>
  2083.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProvisionsTotal" xlink:label="iascf-pfs_ProvisionsTotal" xlink:title="iascf-pfs_ProvisionsTotal"/>
  2084.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProvisionsTotal" xlink:to="_iascf-pfs_ProvisionsTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProvisionsTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2085.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProvisionsTotal_link" xlink:to="iascf-pfs_ProvisionsTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProvisionsTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2086.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProvisionsTotal_link" xlink:title="iascf-pfs_ProvisionsTotal">
  2087.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2088.       <iascf-pfs:Number>37</iascf-pfs:Number>
  2089.       <iascf-pfs:Paragraph>84</iascf-pfs:Paragraph>
  2090.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2091.     </reference>
  2092.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProvisionsNonCurrent" xlink:label="iascf-pfs_ProvisionsNonCurrent" xlink:title="iascf-pfs_ProvisionsNonCurrent"/>
  2093.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProvisionsNonCurrent" xlink:to="_iascf-pfs_ProvisionsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProvisionsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2094.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProvisionsNonCurrent_link" xlink:to="iascf-pfs_ProvisionsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProvisionsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2095.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProvisionsNonCurrent_link" xlink:title="iascf-pfs_ProvisionsNonCurrent">
  2096.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2097.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2098.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  2099.       <iascf-pfs:Subparagraph>j</iascf-pfs:Subparagraph>
  2100.     </reference>
  2101.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProvisionsCurrent" xlink:label="iascf-pfs_ProvisionsCurrent" xlink:title="iascf-pfs_ProvisionsCurrent"/>
  2102.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProvisionsCurrent" xlink:to="_iascf-pfs_ProvisionsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProvisionsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2103.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProvisionsCurrent_link" xlink:to="iascf-pfs_ProvisionsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProvisionsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2104.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProvisionsCurrent_link" xlink:title="iascf-pfs_ProvisionsCurrent">
  2105.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2106.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2107.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  2108.       <iascf-pfs:Subparagraph>j</iascf-pfs:Subparagraph>
  2109.     </reference>
  2110.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesRestatedBalance" xlink:label="iascf-pfs_ProposedDividendReservesRestatedBalance" xlink:title="iascf-pfs_ProposedDividendReservesRestatedBalance"/>
  2111.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesRestatedBalance" xlink:to="_iascf-pfs_ProposedDividendReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2112.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesRestatedBalance_link" xlink:to="iascf-pfs_ProposedDividendReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2113.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesRestatedBalance_link" xlink:title="iascf-pfs_ProposedDividendReservesRestatedBalance">
  2114.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2115.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2116.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2117.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2118.     </reference>
  2119.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments"/>
  2120.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2121.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2122.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_ProposedDividendReservesPriorPeriodAdjustments">
  2123.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2124.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2125.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2126.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2127.     </reference>
  2128.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity"/>
  2129.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2130.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2131.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_ProposedDividendReservesFundamentalErrorsAffectingEquity">
  2132.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2133.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2134.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2135.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2136.     </reference>
  2137.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesEndingBalance" xlink:label="iascf-pfs_ProposedDividendReservesEndingBalance" xlink:title="iascf-pfs_ProposedDividendReservesEndingBalance"/>
  2138.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesEndingBalance" xlink:to="_iascf-pfs_ProposedDividendReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2139.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesEndingBalance_link" xlink:to="iascf-pfs_ProposedDividendReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2140.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesEndingBalance_link" xlink:title="iascf-pfs_ProposedDividendReservesEndingBalance">
  2141.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2142.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2143.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2144.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2145.     </reference>
  2146.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity"/>
  2147.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2148.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2149.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_ProposedDividendReservesChangesOtherMovementsEquity">
  2150.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2151.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2152.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2153.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2154.     </reference>
  2155.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares" xlink:label="iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares" xlink:title="iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares"/>
  2156.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares" xlink:to="_iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesChangesIssuanceBonusShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2157.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares_link" xlink:to="iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2158.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares_link" xlink:title="iascf-pfs_ProposedDividendReservesChangesIssuanceBonusShares">
  2159.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2160.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2161.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2162.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2163.     </reference>
  2164.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination"/>
  2165.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2166.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2167.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_ProposedDividendReservesChangesEquityMovementsResultingBusinessCombination">
  2168.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2169.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2170.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2171.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2172.     </reference>
  2173.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:label="iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:title="iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate"/>
  2174.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:to="_iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2175.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:to="iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2176.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:title="iascf-pfs_ProposedDividendReservesChangesCashDividendsDeclaredAfterBalanceSheetDate">
  2177.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2178.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2179.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2180.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2181.     </reference>
  2182.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesChanges" xlink:label="iascf-pfs_ProposedDividendReservesChanges" xlink:title="iascf-pfs_ProposedDividendReservesChanges"/>
  2183.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesChanges" xlink:to="_iascf-pfs_ProposedDividendReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2184.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesChanges_link" xlink:to="iascf-pfs_ProposedDividendReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2185.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesChanges_link" xlink:title="iascf-pfs_ProposedDividendReservesChanges">
  2186.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2187.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2188.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2189.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2190.     </reference>
  2191.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity"/>
  2192.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2193.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2194.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_ProposedDividendReservesChangeAccountingPolicyAffectingEquity">
  2195.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2196.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2197.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2198.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2199.     </reference>
  2200.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated"/>
  2201.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProposedDividendReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2202.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2203.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_ProposedDividendReservesBeginningBalanceOriginallyStated">
  2204.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2205.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2206.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2207.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2208.     </reference>
  2209.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PropertyRentalIncomeNature" xlink:label="iascf-pfs_PropertyRentalIncomeNature" xlink:title="iascf-pfs_PropertyRentalIncomeNature"/>
  2210.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PropertyRentalIncomeNature" xlink:to="_iascf-pfs_PropertyRentalIncomeNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PropertyRentalIncomeNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2211.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PropertyRentalIncomeNature_link" xlink:to="iascf-pfs_PropertyRentalIncomeNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PropertyRentalIncomeNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2212.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PropertyRentalIncomeNature_link" xlink:title="iascf-pfs_PropertyRentalIncomeNature">
  2213.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2214.     </reference>
  2215.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent" xlink:label="iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent" xlink:title="iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent"/>
  2216.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent" xlink:to="_iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PropertyPlantEquipmentHeldSaleCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2217.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent_link" xlink:to="iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2218.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent_link" xlink:title="iascf-pfs_PropertyPlantEquipmentHeldSaleCurrent">
  2219.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2220.       <iascf-pfs:Number>16</iascf-pfs:Number>
  2221.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  2222.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2223.     </reference>
  2224.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PropertyPlantEquipment" xlink:label="iascf-pfs_PropertyPlantEquipment" xlink:title="iascf-pfs_PropertyPlantEquipment"/>
  2225.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PropertyPlantEquipment" xlink:to="_iascf-pfs_PropertyPlantEquipment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PropertyPlantEquipment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2226.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PropertyPlantEquipment_link" xlink:to="iascf-pfs_PropertyPlantEquipment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PropertyPlantEquipment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2227.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PropertyPlantEquipment_link" xlink:title="iascf-pfs_PropertyPlantEquipment">
  2228.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2229.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2230.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  2231.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2232.     </reference>
  2233.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProfitLossOperationsNature" xlink:label="iascf-pfs_ProfitLossOperationsNature" xlink:title="iascf-pfs_ProfitLossOperationsNature"/>
  2234.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProfitLossOperationsNature" xlink:to="_iascf-pfs_ProfitLossOperationsNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProfitLossOperationsNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2235.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProfitLossOperationsNature_link" xlink:to="iascf-pfs_ProfitLossOperationsNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProfitLossOperationsNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2236.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProfitLossOperationsNature_link" xlink:title="iascf-pfs_ProfitLossOperationsNature">
  2237.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2238.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2239.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  2240.     </reference>
  2241.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProfitLossOperationsFunction" xlink:label="iascf-pfs_ProfitLossOperationsFunction" xlink:title="iascf-pfs_ProfitLossOperationsFunction"/>
  2242.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProfitLossOperationsFunction" xlink:to="_iascf-pfs_ProfitLossOperationsFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProfitLossOperationsFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2243.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProfitLossOperationsFunction_link" xlink:to="iascf-pfs_ProfitLossOperationsFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProfitLossOperationsFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2244.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProfitLossOperationsFunction_link" xlink:title="iascf-pfs_ProfitLossOperationsFunction">
  2245.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2246.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2247.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  2248.     </reference>
  2249.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProfitLossOperations" xlink:label="iascf-pfs_ProfitLossOperations" xlink:title="iascf-pfs_ProfitLossOperations"/>
  2250.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProfitLossOperations" xlink:to="_iascf-pfs_ProfitLossOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProfitLossOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2251.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProfitLossOperations_link" xlink:to="iascf-pfs_ProfitLossOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProfitLossOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2252.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProfitLossOperations_link" xlink:title="iascf-pfs_ProfitLossOperations">
  2253.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2254.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2255.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  2256.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2257.     </reference>
  2258.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProfitLossBeforeTax" xlink:label="iascf-pfs_ProfitLossBeforeTax" xlink:title="iascf-pfs_ProfitLossBeforeTax"/>
  2259.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProfitLossBeforeTax" xlink:to="_iascf-pfs_ProfitLossBeforeTax_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProfitLossBeforeTax" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2260.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProfitLossBeforeTax_link" xlink:to="iascf-pfs_ProfitLossBeforeTax" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProfitLossBeforeTax_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2261.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProfitLossBeforeTax_link" xlink:title="iascf-pfs_ProfitLossBeforeTax">
  2262.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2263.     </reference>
  2264.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProfitLossAfterTax" xlink:label="iascf-pfs_ProfitLossAfterTax" xlink:title="iascf-pfs_ProfitLossAfterTax"/>
  2265.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProfitLossAfterTax" xlink:to="_iascf-pfs_ProfitLossAfterTax_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProfitLossAfterTax" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2266.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProfitLossAfterTax_link" xlink:to="iascf-pfs_ProfitLossAfterTax" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProfitLossAfterTax_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2267.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProfitLossAfterTax_link" xlink:title="iascf-pfs_ProfitLossAfterTax">
  2268.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2269.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2270.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  2271.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2272.     </reference>
  2273.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProductionSupplies" xlink:label="iascf-pfs_ProductionSupplies" xlink:title="iascf-pfs_ProductionSupplies"/>
  2274.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProductionSupplies" xlink:to="_iascf-pfs_ProductionSupplies_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProductionSupplies" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2275.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProductionSupplies_link" xlink:to="iascf-pfs_ProductionSupplies" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProductionSupplies_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2276.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProductionSupplies_link" xlink:title="iascf-pfs_ProductionSupplies">
  2277.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2278.       <iascf-pfs:Number>2</iascf-pfs:Number>
  2279.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  2280.     </reference>
  2281.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProductionSupplies_link" xlink:title="iascf-pfs_ProductionSupplies">
  2282.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2283.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2284.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  2285.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2286.     </reference>
  2287.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProductionSupplies_link" xlink:title="iascf-pfs_ProductionSupplies">
  2288.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2289.       <iascf-pfs:Number>2</iascf-pfs:Number>
  2290.       <iascf-pfs:Paragraph>34</iascf-pfs:Paragraph>
  2291.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2292.     </reference>
  2293.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsIssueTreasuryShares" xlink:label="iascf-pfs_ProceedsIssueTreasuryShares" xlink:title="iascf-pfs_ProceedsIssueTreasuryShares"/>
  2294.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsIssueTreasuryShares" xlink:to="_iascf-pfs_ProceedsIssueTreasuryShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsIssueTreasuryShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2295.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsIssueTreasuryShares_link" xlink:to="iascf-pfs_ProceedsIssueTreasuryShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsIssueTreasuryShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2296.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsIssueTreasuryShares_link" xlink:title="iascf-pfs_ProceedsIssueTreasuryShares">
  2297.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2298.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2299.       <iascf-pfs:Paragraph>17</iascf-pfs:Paragraph>
  2300.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2301.     </reference>
  2302.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsIssueFinancialLiabilityInstruments" xlink:label="iascf-pfs_ProceedsIssueFinancialLiabilityInstruments" xlink:title="iascf-pfs_ProceedsIssueFinancialLiabilityInstruments"/>
  2303.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsIssueFinancialLiabilityInstruments" xlink:to="_iascf-pfs_ProceedsIssueFinancialLiabilityInstruments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsIssueFinancialLiabilityInstruments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2304.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsIssueFinancialLiabilityInstruments_link" xlink:to="iascf-pfs_ProceedsIssueFinancialLiabilityInstruments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsIssueFinancialLiabilityInstruments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2305.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsIssueFinancialLiabilityInstruments_link" xlink:title="iascf-pfs_ProceedsIssueFinancialLiabilityInstruments">
  2306.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2307.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2308.       <iascf-pfs:Paragraph>17</iascf-pfs:Paragraph>
  2309.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2310.     </reference>
  2311.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsIssueEquityInstruments" xlink:label="iascf-pfs_ProceedsIssueEquityInstruments" xlink:title="iascf-pfs_ProceedsIssueEquityInstruments"/>
  2312.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsIssueEquityInstruments" xlink:to="_iascf-pfs_ProceedsIssueEquityInstruments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsIssueEquityInstruments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2313.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsIssueEquityInstruments_link" xlink:to="iascf-pfs_ProceedsIssueEquityInstruments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsIssueEquityInstruments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2314.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsIssueEquityInstruments_link" xlink:title="iascf-pfs_ProceedsIssueEquityInstruments">
  2315.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2316.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2317.       <iascf-pfs:Paragraph>17</iascf-pfs:Paragraph>
  2318.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2319.     </reference>
  2320.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsIssueCompoundFinancialInstruments" xlink:label="iascf-pfs_ProceedsIssueCompoundFinancialInstruments" xlink:title="iascf-pfs_ProceedsIssueCompoundFinancialInstruments"/>
  2321.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsIssueCompoundFinancialInstruments" xlink:to="_iascf-pfs_ProceedsIssueCompoundFinancialInstruments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsIssueCompoundFinancialInstruments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2322.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsIssueCompoundFinancialInstruments_link" xlink:to="iascf-pfs_ProceedsIssueCompoundFinancialInstruments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsIssueCompoundFinancialInstruments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2323.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsIssueCompoundFinancialInstruments_link" xlink:title="iascf-pfs_ProceedsIssueCompoundFinancialInstruments">
  2324.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2325.     </reference>
  2326.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsFinanceLease" xlink:label="iascf-pfs_ProceedsFinanceLease" xlink:title="iascf-pfs_ProceedsFinanceLease"/>
  2327.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsFinanceLease" xlink:to="_iascf-pfs_ProceedsFinanceLease_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsFinanceLease" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2328.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsFinanceLease_link" xlink:to="iascf-pfs_ProceedsFinanceLease" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsFinanceLease_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2329.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsFinanceLease_link" xlink:title="iascf-pfs_ProceedsFinanceLease">
  2330.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2331.     </reference>
  2332.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed" xlink:label="iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed" xlink:title="iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed"/>
  2333.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed" xlink:to="_iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalSubsidiariesNetCashDisposed" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2334.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed_link" xlink:to="iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2335.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed_link" xlink:title="iascf-pfs_ProceedsDisposalSubsidiariesNetCashDisposed">
  2336.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2337.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2338.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  2339.     </reference>
  2340.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed" xlink:label="iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed" xlink:title="iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed"/>
  2341.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed" xlink:to="_iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2342.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed_link" xlink:to="iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2343.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed_link" xlink:title="iascf-pfs_ProceedsDisposalProportionatlyConsolidatedJointVenturesNetCashDisposed">
  2344.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2345.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2346.       <iascf-pfs:Paragraph>38</iascf-pfs:Paragraph>
  2347.     </reference>
  2348.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalPropertyPlantEquipment" xlink:label="iascf-pfs_ProceedsDisposalPropertyPlantEquipment" xlink:title="iascf-pfs_ProceedsDisposalPropertyPlantEquipment"/>
  2349.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalPropertyPlantEquipment" xlink:to="_iascf-pfs_ProceedsDisposalPropertyPlantEquipment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalPropertyPlantEquipment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2350.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalPropertyPlantEquipment_link" xlink:to="iascf-pfs_ProceedsDisposalPropertyPlantEquipment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalPropertyPlantEquipment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2351.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalPropertyPlantEquipment_link" xlink:title="iascf-pfs_ProceedsDisposalPropertyPlantEquipment">
  2352.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2353.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2354.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2355.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2356.     </reference>
  2357.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalOtherFinancialAssets" xlink:label="iascf-pfs_ProceedsDisposalOtherFinancialAssets" xlink:title="iascf-pfs_ProceedsDisposalOtherFinancialAssets"/>
  2358.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalOtherFinancialAssets" xlink:to="_iascf-pfs_ProceedsDisposalOtherFinancialAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalOtherFinancialAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2359.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalOtherFinancialAssets_link" xlink:to="iascf-pfs_ProceedsDisposalOtherFinancialAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalOtherFinancialAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2360.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalOtherFinancialAssets_link" xlink:title="iascf-pfs_ProceedsDisposalOtherFinancialAssets">
  2361.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2362.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2363.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2364.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2365.     </reference>
  2366.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalOtherAssets" xlink:label="iascf-pfs_ProceedsDisposalOtherAssets" xlink:title="iascf-pfs_ProceedsDisposalOtherAssets"/>
  2367.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalOtherAssets" xlink:to="_iascf-pfs_ProceedsDisposalOtherAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalOtherAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2368.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalOtherAssets_link" xlink:to="iascf-pfs_ProceedsDisposalOtherAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalOtherAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2369.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalOtherAssets_link" xlink:title="iascf-pfs_ProceedsDisposalOtherAssets">
  2370.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2371.     </reference>
  2372.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities" xlink:label="iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities" xlink:title="iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities"/>
  2373.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities" xlink:to="_iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalOriginatedLoansReceivablesInvestingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2374.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities_link" xlink:to="iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2375.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities_link" xlink:title="iascf-pfs_ProceedsDisposalOriginatedLoansReceivablesInvestingActivities">
  2376.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2377.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2378.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2379.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2380.     </reference>
  2381.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated" xlink:label="iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated" xlink:title="iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated"/>
  2382.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated" xlink:to="_iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalJointVenturesNotProportionallyConsolidated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2383.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated_link" xlink:to="iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2384.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated_link" xlink:title="iascf-pfs_ProceedsDisposalJointVenturesNotProportionallyConsolidated">
  2385.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2386.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2387.       <iascf-pfs:Paragraph>37</iascf-pfs:Paragraph>
  2388.     </reference>
  2389.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed" xlink:label="iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed" xlink:title="iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed"/>
  2390.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed" xlink:to="_iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalJointVenturesNetCashDisposed" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2391.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed_link" xlink:to="iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2392.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed_link" xlink:title="iascf-pfs_ProceedsDisposalJointVenturesNetCashDisposed">
  2393.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2394.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2395.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2396.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2397.     </reference>
  2398.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalInvestmentProperty" xlink:label="iascf-pfs_ProceedsDisposalInvestmentProperty" xlink:title="iascf-pfs_ProceedsDisposalInvestmentProperty"/>
  2399.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalInvestmentProperty" xlink:to="_iascf-pfs_ProceedsDisposalInvestmentProperty_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalInvestmentProperty" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2400.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalInvestmentProperty_link" xlink:to="iascf-pfs_ProceedsDisposalInvestmentProperty" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalInvestmentProperty_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2401.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalInvestmentProperty_link" xlink:title="iascf-pfs_ProceedsDisposalInvestmentProperty">
  2402.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2403.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2404.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2405.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2406.     </reference>
  2407.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalIntangibleAssets" xlink:label="iascf-pfs_ProceedsDisposalIntangibleAssets" xlink:title="iascf-pfs_ProceedsDisposalIntangibleAssets"/>
  2408.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalIntangibleAssets" xlink:to="_iascf-pfs_ProceedsDisposalIntangibleAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalIntangibleAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2409.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalIntangibleAssets_link" xlink:to="iascf-pfs_ProceedsDisposalIntangibleAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalIntangibleAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2410.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalIntangibleAssets_link" xlink:title="iascf-pfs_ProceedsDisposalIntangibleAssets">
  2411.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2412.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2413.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2414.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2415.     </reference>
  2416.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalHeldMaturityInvestments" xlink:label="iascf-pfs_ProceedsDisposalHeldMaturityInvestments" xlink:title="iascf-pfs_ProceedsDisposalHeldMaturityInvestments"/>
  2417.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalHeldMaturityInvestments" xlink:to="_iascf-pfs_ProceedsDisposalHeldMaturityInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalHeldMaturityInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2418.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalHeldMaturityInvestments_link" xlink:to="iascf-pfs_ProceedsDisposalHeldMaturityInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalHeldMaturityInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2419.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalHeldMaturityInvestments_link" xlink:title="iascf-pfs_ProceedsDisposalHeldMaturityInvestments">
  2420.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2421.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2422.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2423.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2424.     </reference>
  2425.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading" xlink:label="iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading" xlink:title="iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading"/>
  2426.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading" xlink:to="_iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalFinancialInstrumentsHeldTrading" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2427.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading_link" xlink:to="iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2428.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading_link" xlink:title="iascf-pfs_ProceedsDisposalFinancialInstrumentsHeldTrading">
  2429.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2430.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2431.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2432.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2433.     </reference>
  2434.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalBiologicalAssets" xlink:label="iascf-pfs_ProceedsDisposalBiologicalAssets" xlink:title="iascf-pfs_ProceedsDisposalBiologicalAssets"/>
  2435.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalBiologicalAssets" xlink:to="_iascf-pfs_ProceedsDisposalBiologicalAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalBiologicalAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2436.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalBiologicalAssets_link" xlink:to="iascf-pfs_ProceedsDisposalBiologicalAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalBiologicalAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2437.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalBiologicalAssets_link" xlink:title="iascf-pfs_ProceedsDisposalBiologicalAssets">
  2438.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2439.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2440.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2441.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2442.     </reference>
  2443.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets" xlink:label="iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets" xlink:title="iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets"/>
  2444.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets" xlink:to="_iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalAvailableSaleFinancialAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2445.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets_link" xlink:to="iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2446.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets_link" xlink:title="iascf-pfs_ProceedsDisposalAvailableSaleFinancialAssets">
  2447.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2448.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2449.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2450.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2451.     </reference>
  2452.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsDisposalAssociates" xlink:label="iascf-pfs_ProceedsDisposalAssociates" xlink:title="iascf-pfs_ProceedsDisposalAssociates"/>
  2453.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsDisposalAssociates" xlink:to="_iascf-pfs_ProceedsDisposalAssociates_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsDisposalAssociates" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2454.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsDisposalAssociates_link" xlink:to="iascf-pfs_ProceedsDisposalAssociates" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsDisposalAssociates_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2455.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsDisposalAssociates_link" xlink:title="iascf-pfs_ProceedsDisposalAssociates">
  2456.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2457.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2458.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2459.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2460.     </reference>
  2461.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ProceedsCashFlowsFinancingActivities" xlink:label="iascf-pfs_ProceedsCashFlowsFinancingActivities" xlink:title="iascf-pfs_ProceedsCashFlowsFinancingActivities"/>
  2462.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ProceedsCashFlowsFinancingActivities" xlink:to="_iascf-pfs_ProceedsCashFlowsFinancingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ProceedsCashFlowsFinancingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2463.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ProceedsCashFlowsFinancingActivities_link" xlink:to="iascf-pfs_ProceedsCashFlowsFinancingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ProceedsCashFlowsFinancingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2464.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ProceedsCashFlowsFinancingActivities_link" xlink:title="iascf-pfs_ProceedsCashFlowsFinancingActivities">
  2465.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2466.     </reference>
  2467.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PrimaryFinancialStatements" xlink:label="iascf-pfs_PrimaryFinancialStatements" xlink:title="iascf-pfs_PrimaryFinancialStatements"/>
  2468.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PrimaryFinancialStatements" xlink:to="_iascf-pfs_PrimaryFinancialStatements_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PrimaryFinancialStatements" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2469.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PrimaryFinancialStatements_link" xlink:to="iascf-pfs_PrimaryFinancialStatements" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PrimaryFinancialStatements_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2470.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PrimaryFinancialStatements_link" xlink:title="iascf-pfs_PrimaryFinancialStatements">
  2471.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2472.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2473.       <iascf-pfs:Paragraph>7</iascf-pfs:Paragraph>
  2474.     </reference>
  2475.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PrepaymentsTotal" xlink:label="iascf-pfs_PrepaymentsTotal" xlink:title="iascf-pfs_PrepaymentsTotal"/>
  2476.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PrepaymentsTotal" xlink:to="_iascf-pfs_PrepaymentsTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PrepaymentsTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2477.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PrepaymentsTotal_link" xlink:to="iascf-pfs_PrepaymentsTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PrepaymentsTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2478.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PrepaymentsTotal_link" xlink:title="iascf-pfs_PrepaymentsTotal">
  2479.       <iascf-pfs:Name>IAS-SC</iascf-pfs:Name>
  2480.     </reference>
  2481.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PrepaymentsNonCurrent" xlink:label="iascf-pfs_PrepaymentsNonCurrent" xlink:title="iascf-pfs_PrepaymentsNonCurrent"/>
  2482.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PrepaymentsNonCurrent" xlink:to="_iascf-pfs_PrepaymentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PrepaymentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2483.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PrepaymentsNonCurrent_link" xlink:to="iascf-pfs_PrepaymentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PrepaymentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2484.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PrepaymentsNonCurrent_link" xlink:title="iascf-pfs_PrepaymentsNonCurrent">
  2485.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2486.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2487.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  2488.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2489.     </reference>
  2490.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PrepaymentsCurrent" xlink:label="iascf-pfs_PrepaymentsCurrent" xlink:title="iascf-pfs_PrepaymentsCurrent"/>
  2491.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PrepaymentsCurrent" xlink:to="_iascf-pfs_PrepaymentsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PrepaymentsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2492.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PrepaymentsCurrent_link" xlink:to="iascf-pfs_PrepaymentsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PrepaymentsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2493.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PrepaymentsCurrent_link" xlink:title="iascf-pfs_PrepaymentsCurrent">
  2494.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2495.     </reference>
  2496.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PostEmploymentBenefitObligationTotal" xlink:label="iascf-pfs_PostEmploymentBenefitObligationTotal" xlink:title="iascf-pfs_PostEmploymentBenefitObligationTotal"/>
  2497.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PostEmploymentBenefitObligationTotal" xlink:to="_iascf-pfs_PostEmploymentBenefitObligationTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PostEmploymentBenefitObligationTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2498.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PostEmploymentBenefitObligationTotal_link" xlink:to="iascf-pfs_PostEmploymentBenefitObligationTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PostEmploymentBenefitObligationTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2499.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationTotal_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationTotal">
  2500.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2501.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2502.       <iascf-pfs:Paragraph>67</iascf-pfs:Paragraph>
  2503.     </reference>
  2504.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PostEmploymentBenefitObligationNonCurrent" xlink:label="iascf-pfs_PostEmploymentBenefitObligationNonCurrent" xlink:title="iascf-pfs_PostEmploymentBenefitObligationNonCurrent"/>
  2505.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PostEmploymentBenefitObligationNonCurrent" xlink:to="_iascf-pfs_PostEmploymentBenefitObligationNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PostEmploymentBenefitObligationNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2506.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PostEmploymentBenefitObligationNonCurrent_link" xlink:to="iascf-pfs_PostEmploymentBenefitObligationNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PostEmploymentBenefitObligationNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2507.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationNonCurrent_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationNonCurrent">
  2508.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2509.       <iascf-pfs:Number>19</iascf-pfs:Number>
  2510.       <iascf-pfs:Paragraph>120</iascf-pfs:Paragraph>
  2511.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2512.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  2513.     </reference>
  2514.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationNonCurrent_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationNonCurrent">
  2515.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2516.       <iascf-pfs:Number>19</iascf-pfs:Number>
  2517.       <iascf-pfs:Paragraph>120</iascf-pfs:Paragraph>
  2518.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2519.       <iascf-pfs:Clause>i</iascf-pfs:Clause>
  2520.     </reference>
  2521.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature" xlink:label="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature" xlink:title="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature"/>
  2522.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature" xlink:to="_iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2523.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature_link" xlink:to="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2524.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedContributionPlansNature">
  2525.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2526.       <iascf-pfs:Number>19</iascf-pfs:Number>
  2527.       <iascf-pfs:Paragraph>46</iascf-pfs:Paragraph>
  2528.     </reference>
  2529.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature" xlink:label="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature" xlink:title="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature"/>
  2530.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature" xlink:to="_iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2531.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature_link" xlink:to="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2532.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature">
  2533.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2534.       <iascf-pfs:Number>19</iascf-pfs:Number>
  2535.       <iascf-pfs:Paragraph>61</iascf-pfs:Paragraph>
  2536.     </reference>
  2537.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationExpenseDefinedBenefitPlansNature">
  2538.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2539.       <iascf-pfs:Number>19</iascf-pfs:Number>
  2540.       <iascf-pfs:Paragraph>120</iascf-pfs:Paragraph>
  2541.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2542.     </reference>
  2543.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PostEmploymentBenefitObligationCurrent" xlink:label="iascf-pfs_PostEmploymentBenefitObligationCurrent" xlink:title="iascf-pfs_PostEmploymentBenefitObligationCurrent"/>
  2544.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PostEmploymentBenefitObligationCurrent" xlink:to="_iascf-pfs_PostEmploymentBenefitObligationCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PostEmploymentBenefitObligationCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2545.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PostEmploymentBenefitObligationCurrent_link" xlink:to="iascf-pfs_PostEmploymentBenefitObligationCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PostEmploymentBenefitObligationCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2546.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationCurrent_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationCurrent">
  2547.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2548.       <iascf-pfs:Number>19</iascf-pfs:Number>
  2549.     </reference>
  2550.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PostEmploymentBenefitObligationCurrent_link" xlink:title="iascf-pfs_PostEmploymentBenefitObligationCurrent">
  2551.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2552.       <iascf-pfs:Number>19</iascf-pfs:Number>
  2553.       <iascf-pfs:Paragraph>120</iascf-pfs:Paragraph>
  2554.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2555.       <iascf-pfs:Clause>i</iascf-pfs:Clause>
  2556.     </reference>
  2557.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PlantEquipmentNet" xlink:label="iascf-pfs_PlantEquipmentNet" xlink:title="iascf-pfs_PlantEquipmentNet"/>
  2558.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PlantEquipmentNet" xlink:to="_iascf-pfs_PlantEquipmentNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PlantEquipmentNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2559.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PlantEquipmentNet_link" xlink:to="iascf-pfs_PlantEquipmentNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PlantEquipmentNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2560.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PlantEquipmentNet_link" xlink:title="iascf-pfs_PlantEquipmentNet">
  2561.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2562.       <iascf-pfs:Number>16</iascf-pfs:Number>
  2563.       <iascf-pfs:Paragraph>60</iascf-pfs:Paragraph>
  2564.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2565.     </reference>
  2566.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsCapitaliseExpenditures" xlink:label="iascf-pfs_PaymentsCapitaliseExpenditures" xlink:title="iascf-pfs_PaymentsCapitaliseExpenditures"/>
  2567.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsCapitaliseExpenditures" xlink:to="_iascf-pfs_PaymentsCapitaliseExpenditures_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsCapitaliseExpenditures" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2568.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsCapitaliseExpenditures_link" xlink:to="iascf-pfs_PaymentsCapitaliseExpenditures" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsCapitaliseExpenditures_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2569.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsCapitaliseExpenditures_link" xlink:title="iascf-pfs_PaymentsCapitaliseExpenditures">
  2570.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2571.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2572.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2573.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2574.     </reference>
  2575.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired" xlink:label="iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired" xlink:title="iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired"/>
  2576.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired" xlink:to="_iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireSubsidiariesNetCashAcquired" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2577.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired_link" xlink:to="iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2578.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired_link" xlink:title="iascf-pfs_PaymentsAcquireSubsidiariesNetCashAcquired">
  2579.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2580.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2581.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  2582.     </reference>
  2583.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquirePropertyPlantEquipment" xlink:label="iascf-pfs_PaymentsAcquirePropertyPlantEquipment" xlink:title="iascf-pfs_PaymentsAcquirePropertyPlantEquipment"/>
  2584.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquirePropertyPlantEquipment" xlink:to="_iascf-pfs_PaymentsAcquirePropertyPlantEquipment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquirePropertyPlantEquipment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2585.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquirePropertyPlantEquipment_link" xlink:to="iascf-pfs_PaymentsAcquirePropertyPlantEquipment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquirePropertyPlantEquipment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2586.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquirePropertyPlantEquipment_link" xlink:title="iascf-pfs_PaymentsAcquirePropertyPlantEquipment">
  2587.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2588.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2589.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2590.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2591.     </reference>
  2592.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireOtherFinancialAssets" xlink:label="iascf-pfs_PaymentsAcquireOtherFinancialAssets" xlink:title="iascf-pfs_PaymentsAcquireOtherFinancialAssets"/>
  2593.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireOtherFinancialAssets" xlink:to="_iascf-pfs_PaymentsAcquireOtherFinancialAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireOtherFinancialAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2594.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireOtherFinancialAssets_link" xlink:to="iascf-pfs_PaymentsAcquireOtherFinancialAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireOtherFinancialAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2595.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireOtherFinancialAssets_link" xlink:title="iascf-pfs_PaymentsAcquireOtherFinancialAssets">
  2596.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2597.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2598.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2599.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2600.     </reference>
  2601.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireOtherAssets" xlink:label="iascf-pfs_PaymentsAcquireOtherAssets" xlink:title="iascf-pfs_PaymentsAcquireOtherAssets"/>
  2602.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireOtherAssets" xlink:to="_iascf-pfs_PaymentsAcquireOtherAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireOtherAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2603.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireOtherAssets_link" xlink:to="iascf-pfs_PaymentsAcquireOtherAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireOtherAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2604.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireOtherAssets_link" xlink:title="iascf-pfs_PaymentsAcquireOtherAssets">
  2605.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  2606.     </reference>
  2607.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities" xlink:label="iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities" xlink:title="iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities"/>
  2608.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities" xlink:to="_iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2609.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities_link" xlink:to="iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2610.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities_link" xlink:title="iascf-pfs_PaymentsAcquireOriginatedLoansReceivablesRelatingCashFlowsInvestingActivities">
  2611.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2612.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2613.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2614.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  2615.     </reference>
  2616.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired" xlink:label="iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired" xlink:title="iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired"/>
  2617.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired" xlink:to="_iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireJointVenturesNetCashAcquired" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2618.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired_link" xlink:to="iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2619.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired_link" xlink:title="iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired">
  2620.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2621.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2622.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2623.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2624.     </reference>
  2625.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired_link" xlink:title="iascf-pfs_PaymentsAcquireJointVenturesNetCashAcquired">
  2626.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2627.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2628.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2629.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  2630.     </reference>
  2631.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireInvestmentProperty" xlink:label="iascf-pfs_PaymentsAcquireInvestmentProperty" xlink:title="iascf-pfs_PaymentsAcquireInvestmentProperty"/>
  2632.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireInvestmentProperty" xlink:to="_iascf-pfs_PaymentsAcquireInvestmentProperty_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireInvestmentProperty" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2633.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireInvestmentProperty_link" xlink:to="iascf-pfs_PaymentsAcquireInvestmentProperty" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireInvestmentProperty_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2634.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireInvestmentProperty_link" xlink:title="iascf-pfs_PaymentsAcquireInvestmentProperty">
  2635.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2636.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2637.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2638.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2639.     </reference>
  2640.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireIntangibleAssets" xlink:label="iascf-pfs_PaymentsAcquireIntangibleAssets" xlink:title="iascf-pfs_PaymentsAcquireIntangibleAssets"/>
  2641.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireIntangibleAssets" xlink:to="_iascf-pfs_PaymentsAcquireIntangibleAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireIntangibleAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2642.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireIntangibleAssets_link" xlink:to="iascf-pfs_PaymentsAcquireIntangibleAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireIntangibleAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2643.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireIntangibleAssets_link" xlink:title="iascf-pfs_PaymentsAcquireIntangibleAssets">
  2644.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2645.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2646.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2647.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2648.     </reference>
  2649.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireHeldMaturityInvestments" xlink:label="iascf-pfs_PaymentsAcquireHeldMaturityInvestments" xlink:title="iascf-pfs_PaymentsAcquireHeldMaturityInvestments"/>
  2650.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireHeldMaturityInvestments" xlink:to="_iascf-pfs_PaymentsAcquireHeldMaturityInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireHeldMaturityInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2651.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireHeldMaturityInvestments_link" xlink:to="iascf-pfs_PaymentsAcquireHeldMaturityInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireHeldMaturityInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2652.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireHeldMaturityInvestments_link" xlink:title="iascf-pfs_PaymentsAcquireHeldMaturityInvestments">
  2653.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2654.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2655.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2656.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2657.     </reference>
  2658.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading" xlink:label="iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading" xlink:title="iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading"/>
  2659.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading" xlink:to="_iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireFinancialInstrumentsHeldTrading" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2660.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading_link" xlink:to="iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2661.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading_link" xlink:title="iascf-pfs_PaymentsAcquireFinancialInstrumentsHeldTrading">
  2662.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2663.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2664.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2665.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2666.     </reference>
  2667.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireBiologicalAssets" xlink:label="iascf-pfs_PaymentsAcquireBiologicalAssets" xlink:title="iascf-pfs_PaymentsAcquireBiologicalAssets"/>
  2668.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireBiologicalAssets" xlink:to="_iascf-pfs_PaymentsAcquireBiologicalAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireBiologicalAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2669.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireBiologicalAssets_link" xlink:to="iascf-pfs_PaymentsAcquireBiologicalAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireBiologicalAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2670.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireBiologicalAssets_link" xlink:title="iascf-pfs_PaymentsAcquireBiologicalAssets">
  2671.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2672.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2673.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2674.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  2675.     </reference>
  2676.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets" xlink:label="iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets" xlink:title="iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets"/>
  2677.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets" xlink:to="_iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireAvailableSaleFinancialAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2678.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets_link" xlink:to="iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2679.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets_link" xlink:title="iascf-pfs_PaymentsAcquireAvailableSaleFinancialAssets">
  2680.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2681.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2682.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2683.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2684.     </reference>
  2685.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PaymentsAcquireAssociates" xlink:label="iascf-pfs_PaymentsAcquireAssociates" xlink:title="iascf-pfs_PaymentsAcquireAssociates"/>
  2686.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PaymentsAcquireAssociates" xlink:to="_iascf-pfs_PaymentsAcquireAssociates_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PaymentsAcquireAssociates" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2687.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PaymentsAcquireAssociates_link" xlink:to="iascf-pfs_PaymentsAcquireAssociates" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PaymentsAcquireAssociates_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2688.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PaymentsAcquireAssociates_link" xlink:title="iascf-pfs_PaymentsAcquireAssociates">
  2689.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2690.       <iascf-pfs:Number>7</iascf-pfs:Number>
  2691.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  2692.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2693.     </reference>
  2694.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_PatentsTrademarksOtherRightsNet" xlink:label="iascf-pfs_PatentsTrademarksOtherRightsNet" xlink:title="iascf-pfs_PatentsTrademarksOtherRightsNet"/>
  2695.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_PatentsTrademarksOtherRightsNet" xlink:to="_iascf-pfs_PatentsTrademarksOtherRightsNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: PatentsTrademarksOtherRightsNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2696.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_PatentsTrademarksOtherRightsNet_link" xlink:to="iascf-pfs_PatentsTrademarksOtherRightsNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_PatentsTrademarksOtherRightsNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2697.     <reference xlink:type="resource" xlink:label="_iascf-pfs_PatentsTrademarksOtherRightsNet_link" xlink:title="iascf-pfs_PatentsTrademarksOtherRightsNet">
  2698.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2699.       <iascf-pfs:Number>38</iascf-pfs:Number>
  2700.       <iascf-pfs:Paragraph>107</iascf-pfs:Paragraph>
  2701.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2702.     </reference>
  2703.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesRestatedBalance" xlink:label="iascf-pfs_OtherReservesRestatedBalance" xlink:title="iascf-pfs_OtherReservesRestatedBalance"/>
  2704.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesRestatedBalance" xlink:to="_iascf-pfs_OtherReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2705.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesRestatedBalance_link" xlink:to="iascf-pfs_OtherReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2706.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesRestatedBalance_link" xlink:title="iascf-pfs_OtherReservesRestatedBalance">
  2707.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2708.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2709.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2710.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2711.     </reference>
  2712.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_OtherReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_OtherReservesPriorPeriodAdjustments"/>
  2713.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_OtherReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2714.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_OtherReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2715.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_OtherReservesPriorPeriodAdjustments">
  2716.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2717.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2718.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2719.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2720.     </reference>
  2721.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity"/>
  2722.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2723.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2724.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_OtherReservesFundamentalErrorsAffectingEquity">
  2725.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2726.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2727.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2728.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2729.     </reference>
  2730.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesEndingBalance" xlink:label="iascf-pfs_OtherReservesEndingBalance" xlink:title="iascf-pfs_OtherReservesEndingBalance"/>
  2731.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesEndingBalance" xlink:to="_iascf-pfs_OtherReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2732.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesEndingBalance_link" xlink:to="iascf-pfs_OtherReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2733.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesEndingBalance_link" xlink:title="iascf-pfs_OtherReservesEndingBalance">
  2734.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2735.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2736.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2737.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2738.     </reference>
  2739.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets" xlink:label="iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets" xlink:title="iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets"/>
  2740.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets" xlink:to="_iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesSurplusDeficitRevaluationAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2741.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets_link" xlink:to="iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2742.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets_link" xlink:title="iascf-pfs_OtherReservesChangesSurplusDeficitRevaluationAssets">
  2743.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2744.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2745.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2746.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2747.     </reference>
  2748.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesSaleSubscribedCapital" xlink:label="iascf-pfs_OtherReservesChangesSaleSubscribedCapital" xlink:title="iascf-pfs_OtherReservesChangesSaleSubscribedCapital"/>
  2749.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesSaleSubscribedCapital" xlink:to="_iascf-pfs_OtherReservesChangesSaleSubscribedCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesSaleSubscribedCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2750.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesSaleSubscribedCapital_link" xlink:to="iascf-pfs_OtherReservesChangesSaleSubscribedCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesSaleSubscribedCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2751.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesSaleSubscribedCapital_link" xlink:title="iascf-pfs_OtherReservesChangesSaleSubscribedCapital">
  2752.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2753.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2754.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2755.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2756.     </reference>
  2757.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:label="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:title="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity"/>
  2758.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:to="_iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2759.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity_link" xlink:to="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2760.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity_link" xlink:title="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsLiabilityEquity">
  2761.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2762.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2763.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2764.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2765.     </reference>
  2766.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability" xlink:label="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability" xlink:title="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability"/>
  2767.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability" xlink:to="_iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2768.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:to="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2769.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:title="iascf-pfs_OtherReservesChangesReclassificationFinancialInstrumentsEquityLiability">
  2770.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2771.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2772.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2773.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2774.     </reference>
  2775.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesReclassificationAssets" xlink:label="iascf-pfs_OtherReservesChangesReclassificationAssets" xlink:title="iascf-pfs_OtherReservesChangesReclassificationAssets"/>
  2776.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesReclassificationAssets" xlink:to="_iascf-pfs_OtherReservesChangesReclassificationAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesReclassificationAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2777.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesReclassificationAssets_link" xlink:to="iascf-pfs_OtherReservesChangesReclassificationAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesReclassificationAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2778.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesReclassificationAssets_link" xlink:title="iascf-pfs_OtherReservesChangesReclassificationAssets">
  2779.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2780.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2781.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2782.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2783.     </reference>
  2784.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesPaymentsCashDividends" xlink:label="iascf-pfs_OtherReservesChangesPaymentsCashDividends" xlink:title="iascf-pfs_OtherReservesChangesPaymentsCashDividends"/>
  2785.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesPaymentsCashDividends" xlink:to="_iascf-pfs_OtherReservesChangesPaymentsCashDividends_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesPaymentsCashDividends" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2786.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesPaymentsCashDividends_link" xlink:to="iascf-pfs_OtherReservesChangesPaymentsCashDividends" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesPaymentsCashDividends_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2787.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesPaymentsCashDividends_link" xlink:title="iascf-pfs_OtherReservesChangesPaymentsCashDividends">
  2788.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2789.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2790.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2791.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2792.     </reference>
  2793.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_OtherReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_OtherReservesChangesOtherMovementsEquity"/>
  2794.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_OtherReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2795.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_OtherReservesChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2796.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_OtherReservesChangesOtherMovementsEquity">
  2797.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2798.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2799.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2800.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2801.     </reference>
  2802.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity" xlink:label="iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity" xlink:title="iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity"/>
  2803.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity" xlink:to="_iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesNetProfitLossTransferredToEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2804.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity_link" xlink:to="iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2805.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity_link" xlink:title="iascf-pfs_OtherReservesChangesNetProfitLossTransferredToEquity">
  2806.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2807.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2808.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2809.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2810.     </reference>
  2811.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome" xlink:label="iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome" xlink:title="iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome"/>
  2812.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome" xlink:to="_iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesNetGainsLossesNotRecognisedIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2813.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:to="iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2814.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome_link" xlink:title="iascf-pfs_OtherReservesChangesNetGainsLossesNotRecognisedIncome">
  2815.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2816.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2817.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2818.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2819.     </reference>
  2820.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration" xlink:label="iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration" xlink:title="iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration"/>
  2821.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration" xlink:to="_iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesIssuanceWarrantsConsideration" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2822.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration_link" xlink:to="iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2823.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration_link" xlink:title="iascf-pfs_OtherReservesChangesIssuanceWarrantsConsideration">
  2824.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2825.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2826.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2827.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2828.     </reference>
  2829.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesIssuanceShareDividends" xlink:label="iascf-pfs_OtherReservesChangesIssuanceShareDividends" xlink:title="iascf-pfs_OtherReservesChangesIssuanceShareDividends"/>
  2830.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesIssuanceShareDividends" xlink:to="_iascf-pfs_OtherReservesChangesIssuanceShareDividends_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesIssuanceShareDividends" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2831.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesIssuanceShareDividends_link" xlink:to="iascf-pfs_OtherReservesChangesIssuanceShareDividends" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesIssuanceShareDividends_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2832.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesIssuanceShareDividends_link" xlink:title="iascf-pfs_OtherReservesChangesIssuanceShareDividends">
  2833.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2834.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2835.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2836.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2837.     </reference>
  2838.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration" xlink:label="iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration" xlink:title="iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration"/>
  2839.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration" xlink:to="_iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesIssuanceOptionsConsideration" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2840.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration_link" xlink:to="iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2841.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration_link" xlink:title="iascf-pfs_OtherReservesChangesIssuanceOptionsConsideration">
  2842.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2843.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2844.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2845.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2846.     </reference>
  2847.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesIssuanceBonusShares" xlink:label="iascf-pfs_OtherReservesChangesIssuanceBonusShares" xlink:title="iascf-pfs_OtherReservesChangesIssuanceBonusShares"/>
  2848.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesIssuanceBonusShares" xlink:to="_iascf-pfs_OtherReservesChangesIssuanceBonusShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesIssuanceBonusShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2849.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesIssuanceBonusShares_link" xlink:to="iascf-pfs_OtherReservesChangesIssuanceBonusShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesIssuanceBonusShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2850.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesIssuanceBonusShares_link" xlink:title="iascf-pfs_OtherReservesChangesIssuanceBonusShares">
  2851.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2852.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2853.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2854.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2855.     </reference>
  2856.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesExpirationOptionsWarrants" xlink:label="iascf-pfs_OtherReservesChangesExpirationOptionsWarrants" xlink:title="iascf-pfs_OtherReservesChangesExpirationOptionsWarrants"/>
  2857.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesExpirationOptionsWarrants" xlink:to="_iascf-pfs_OtherReservesChangesExpirationOptionsWarrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesExpirationOptionsWarrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2858.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesExpirationOptionsWarrants_link" xlink:to="iascf-pfs_OtherReservesChangesExpirationOptionsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesExpirationOptionsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2859.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesExpirationOptionsWarrants_link" xlink:title="iascf-pfs_OtherReservesChangesExpirationOptionsWarrants">
  2860.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2861.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2862.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2863.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2864.     </reference>
  2865.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants" xlink:label="iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants" xlink:title="iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants"/>
  2866.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants" xlink:to="_iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesExerciseOptionsRightsWarrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2867.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants_link" xlink:to="iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2868.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants_link" xlink:title="iascf-pfs_OtherReservesChangesExerciseOptionsRightsWarrants">
  2869.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2870.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2871.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2872.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2873.     </reference>
  2874.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination"/>
  2875.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2876.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2877.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_OtherReservesChangesEquityMovementsResultingBusinessCombination">
  2878.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2879.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2880.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2881.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2882.     </reference>
  2883.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesDisposalAssets" xlink:label="iascf-pfs_OtherReservesChangesDisposalAssets" xlink:title="iascf-pfs_OtherReservesChangesDisposalAssets"/>
  2884.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesDisposalAssets" xlink:to="_iascf-pfs_OtherReservesChangesDisposalAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesDisposalAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2885.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesDisposalAssets_link" xlink:to="iascf-pfs_OtherReservesChangesDisposalAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesDisposalAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2886.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesDisposalAssets_link" xlink:title="iascf-pfs_OtherReservesChangesDisposalAssets">
  2887.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2888.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2889.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2890.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2891.     </reference>
  2892.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesDeferredTaxAdjustment" xlink:label="iascf-pfs_OtherReservesChangesDeferredTaxAdjustment" xlink:title="iascf-pfs_OtherReservesChangesDeferredTaxAdjustment"/>
  2893.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesDeferredTaxAdjustment" xlink:to="_iascf-pfs_OtherReservesChangesDeferredTaxAdjustment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesDeferredTaxAdjustment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2894.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesDeferredTaxAdjustment_link" xlink:to="iascf-pfs_OtherReservesChangesDeferredTaxAdjustment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesDeferredTaxAdjustment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2895.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_OtherReservesChangesDeferredTaxAdjustment">
  2896.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2897.       <iascf-pfs:Number>12</iascf-pfs:Number>
  2898.       <iascf-pfs:Paragraph>62</iascf-pfs:Paragraph>
  2899.     </reference>
  2900.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_OtherReservesChangesDeferredTaxAdjustment">
  2901.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2902.       <iascf-pfs:Number>12</iascf-pfs:Number>
  2903.       <iascf-pfs:Paragraph>61</iascf-pfs:Paragraph>
  2904.     </reference>
  2905.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesConversionEquityDebt" xlink:label="iascf-pfs_OtherReservesChangesConversionEquityDebt" xlink:title="iascf-pfs_OtherReservesChangesConversionEquityDebt"/>
  2906.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesConversionEquityDebt" xlink:to="_iascf-pfs_OtherReservesChangesConversionEquityDebt_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesConversionEquityDebt" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2907.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesConversionEquityDebt_link" xlink:to="iascf-pfs_OtherReservesChangesConversionEquityDebt" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesConversionEquityDebt_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2908.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesConversionEquityDebt_link" xlink:title="iascf-pfs_OtherReservesChangesConversionEquityDebt">
  2909.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2910.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2911.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2912.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2913.     </reference>
  2914.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesConversionDebtEquity" xlink:label="iascf-pfs_OtherReservesChangesConversionDebtEquity" xlink:title="iascf-pfs_OtherReservesChangesConversionDebtEquity"/>
  2915.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesConversionDebtEquity" xlink:to="_iascf-pfs_OtherReservesChangesConversionDebtEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesConversionDebtEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2916.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesConversionDebtEquity_link" xlink:to="iascf-pfs_OtherReservesChangesConversionDebtEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesConversionDebtEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2917.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesConversionDebtEquity_link" xlink:title="iascf-pfs_OtherReservesChangesConversionDebtEquity">
  2918.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2919.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2920.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2921.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2922.     </reference>
  2923.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:label="iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:title="iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate"/>
  2924.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:to="_iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2925.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:to="iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2926.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:title="iascf-pfs_OtherReservesChangesCashDividendsDeclaredAfterBalanceSheetDate">
  2927.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2928.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2929.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2930.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2931.     </reference>
  2932.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesCapitalReduction" xlink:label="iascf-pfs_OtherReservesChangesCapitalReduction" xlink:title="iascf-pfs_OtherReservesChangesCapitalReduction"/>
  2933.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesCapitalReduction" xlink:to="_iascf-pfs_OtherReservesChangesCapitalReduction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesCapitalReduction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2934.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesCapitalReduction_link" xlink:to="iascf-pfs_OtherReservesChangesCapitalReduction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesCapitalReduction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2935.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesCapitalReduction_link" xlink:title="iascf-pfs_OtherReservesChangesCapitalReduction">
  2936.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2937.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2938.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2939.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2940.     </reference>
  2941.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesCancellationSubscribedCapital" xlink:label="iascf-pfs_OtherReservesChangesCancellationSubscribedCapital" xlink:title="iascf-pfs_OtherReservesChangesCancellationSubscribedCapital"/>
  2942.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesCancellationSubscribedCapital" xlink:to="_iascf-pfs_OtherReservesChangesCancellationSubscribedCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesCancellationSubscribedCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2943.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesCancellationSubscribedCapital_link" xlink:to="iascf-pfs_OtherReservesChangesCancellationSubscribedCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesCancellationSubscribedCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2944.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesCancellationSubscribedCapital_link" xlink:title="iascf-pfs_OtherReservesChangesCancellationSubscribedCapital">
  2945.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2946.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2947.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2948.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2949.     </reference>
  2950.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised" xlink:label="iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised" xlink:title="iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised"/>
  2951.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised" xlink:to="_iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangesAvailableSaleFinancialInstrumentsRealised" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2952.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised_link" xlink:to="iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2953.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised_link" xlink:title="iascf-pfs_OtherReservesChangesAvailableSaleFinancialInstrumentsRealised">
  2954.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2955.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2956.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2957.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2958.     </reference>
  2959.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChanges" xlink:label="iascf-pfs_OtherReservesChanges" xlink:title="iascf-pfs_OtherReservesChanges"/>
  2960.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChanges" xlink:to="_iascf-pfs_OtherReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2961.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChanges_link" xlink:to="iascf-pfs_OtherReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2962.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChanges_link" xlink:title="iascf-pfs_OtherReservesChanges">
  2963.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2964.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2965.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2966.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2967.     </reference>
  2968.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity"/>
  2969.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2970.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2971.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_OtherReservesChangeAccountingPolicyAffectingEquity">
  2972.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2973.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2974.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2975.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  2976.     </reference>
  2977.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_OtherReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_OtherReservesBeginningBalanceOriginallyStated"/>
  2978.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_OtherReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2979.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_OtherReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2980.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_OtherReservesBeginningBalanceOriginallyStated">
  2981.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2982.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2983.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  2984.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  2985.     </reference>
  2986.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReceivablesNetNonCurrent" xlink:label="iascf-pfs_OtherReceivablesNetNonCurrent" xlink:title="iascf-pfs_OtherReceivablesNetNonCurrent"/>
  2987.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReceivablesNetNonCurrent" xlink:to="_iascf-pfs_OtherReceivablesNetNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReceivablesNetNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2988.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReceivablesNetNonCurrent_link" xlink:to="iascf-pfs_OtherReceivablesNetNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReceivablesNetNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2989.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReceivablesNetNonCurrent_link" xlink:title="iascf-pfs_OtherReceivablesNetNonCurrent">
  2990.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  2991.       <iascf-pfs:Number>1</iascf-pfs:Number>
  2992.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  2993.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  2994.     </reference>
  2995.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherReceivablesNetCurrent" xlink:label="iascf-pfs_OtherReceivablesNetCurrent" xlink:title="iascf-pfs_OtherReceivablesNetCurrent"/>
  2996.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherReceivablesNetCurrent" xlink:to="_iascf-pfs_OtherReceivablesNetCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherReceivablesNetCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  2997.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherReceivablesNetCurrent_link" xlink:to="iascf-pfs_OtherReceivablesNetCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherReceivablesNetCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  2998.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReceivablesNetCurrent_link" xlink:title="iascf-pfs_OtherReceivablesNetCurrent">
  2999.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3000.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3001.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3002.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  3003.     </reference>
  3004.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherReceivablesNetCurrent_link" xlink:title="iascf-pfs_OtherReceivablesNetCurrent">
  3005.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3006.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3007.       <iascf-pfs:Paragraph>72</iascf-pfs:Paragraph>
  3008.     </reference>
  3009.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherProvisionsNonCurrent" xlink:label="iascf-pfs_OtherProvisionsNonCurrent" xlink:title="iascf-pfs_OtherProvisionsNonCurrent"/>
  3010.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherProvisionsNonCurrent" xlink:to="_iascf-pfs_OtherProvisionsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherProvisionsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3011.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherProvisionsNonCurrent_link" xlink:to="iascf-pfs_OtherProvisionsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherProvisionsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3012.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherProvisionsNonCurrent_link" xlink:title="iascf-pfs_OtherProvisionsNonCurrent">
  3013.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3014.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3015.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3016.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3017.     </reference>
  3018.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherProvisionsCurrent" xlink:label="iascf-pfs_OtherProvisionsCurrent" xlink:title="iascf-pfs_OtherProvisionsCurrent"/>
  3019.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherProvisionsCurrent" xlink:to="_iascf-pfs_OtherProvisionsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherProvisionsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3020.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherProvisionsCurrent_link" xlink:to="iascf-pfs_OtherProvisionsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherProvisionsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3021.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherProvisionsCurrent_link" xlink:title="iascf-pfs_OtherProvisionsCurrent">
  3022.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3023.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3024.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3025.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3026.     </reference>
  3027.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherPropertyPlantEquipmentNet" xlink:label="iascf-pfs_OtherPropertyPlantEquipmentNet" xlink:title="iascf-pfs_OtherPropertyPlantEquipmentNet"/>
  3028.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherPropertyPlantEquipmentNet" xlink:to="_iascf-pfs_OtherPropertyPlantEquipmentNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherPropertyPlantEquipmentNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3029.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherPropertyPlantEquipmentNet_link" xlink:to="iascf-pfs_OtherPropertyPlantEquipmentNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherPropertyPlantEquipmentNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3030.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherPropertyPlantEquipmentNet_link" xlink:title="iascf-pfs_OtherPropertyPlantEquipmentNet">
  3031.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3032.       <iascf-pfs:Number>16</iascf-pfs:Number>
  3033.       <iascf-pfs:Paragraph>60</iascf-pfs:Paragraph>
  3034.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3035.     </reference>
  3036.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherPayablesNonCurrent" xlink:label="iascf-pfs_OtherPayablesNonCurrent" xlink:title="iascf-pfs_OtherPayablesNonCurrent"/>
  3037.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherPayablesNonCurrent" xlink:to="_iascf-pfs_OtherPayablesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherPayablesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3038.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherPayablesNonCurrent_link" xlink:to="iascf-pfs_OtherPayablesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherPayablesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3039.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherPayablesNonCurrent_link" xlink:title="iascf-pfs_OtherPayablesNonCurrent">
  3040.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3041.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3042.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3043.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  3044.     </reference>
  3045.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherPayablesCurrent" xlink:label="iascf-pfs_OtherPayablesCurrent" xlink:title="iascf-pfs_OtherPayablesCurrent"/>
  3046.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherPayablesCurrent" xlink:to="_iascf-pfs_OtherPayablesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherPayablesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3047.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherPayablesCurrent_link" xlink:to="iascf-pfs_OtherPayablesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherPayablesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3048.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherPayablesCurrent_link" xlink:title="iascf-pfs_OtherPayablesCurrent">
  3049.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3050.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3051.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3052.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  3053.     </reference>
  3054.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherOperatingIncome" xlink:label="iascf-pfs_OtherOperatingIncome" xlink:title="iascf-pfs_OtherOperatingIncome"/>
  3055.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherOperatingIncome" xlink:to="_iascf-pfs_OtherOperatingIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherOperatingIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3056.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherOperatingIncome_link" xlink:to="iascf-pfs_OtherOperatingIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherOperatingIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3057.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherOperatingIncome_link" xlink:title="iascf-pfs_OtherOperatingIncome">
  3058.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3059.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3060.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  3061.     </reference>
  3062.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherNonOperatingIncome" xlink:label="iascf-pfs_OtherNonOperatingIncome" xlink:title="iascf-pfs_OtherNonOperatingIncome"/>
  3063.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherNonOperatingIncome" xlink:to="_iascf-pfs_OtherNonOperatingIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherNonOperatingIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3064.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherNonOperatingIncome_link" xlink:to="iascf-pfs_OtherNonOperatingIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherNonOperatingIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3065.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherNonOperatingIncome_link" xlink:title="iascf-pfs_OtherNonOperatingIncome">
  3066.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3067.     </reference>
  3068.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherNonOperatingExpenses" xlink:label="iascf-pfs_OtherNonOperatingExpenses" xlink:title="iascf-pfs_OtherNonOperatingExpenses"/>
  3069.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherNonOperatingExpenses" xlink:to="_iascf-pfs_OtherNonOperatingExpenses_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherNonOperatingExpenses" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3070.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherNonOperatingExpenses_link" xlink:to="iascf-pfs_OtherNonOperatingExpenses" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherNonOperatingExpenses_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3071.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherNonOperatingExpenses_link" xlink:title="iascf-pfs_OtherNonOperatingExpenses">
  3072.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3073.     </reference>
  3074.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities" xlink:label="iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities" xlink:title="iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities"/>
  3075.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities" xlink:to="_iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3076.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities_link" xlink:to="iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3077.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities_link" xlink:title="iascf-pfs_OtherNonCashAdjustmentsRelatingCashFlowsUsedOperatingActivities">
  3078.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3079.     </reference>
  3080.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherMiscellaneousOperatingRevenueNature" xlink:label="iascf-pfs_OtherMiscellaneousOperatingRevenueNature" xlink:title="iascf-pfs_OtherMiscellaneousOperatingRevenueNature"/>
  3081.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherMiscellaneousOperatingRevenueNature" xlink:to="_iascf-pfs_OtherMiscellaneousOperatingRevenueNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherMiscellaneousOperatingRevenueNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3082.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherMiscellaneousOperatingRevenueNature_link" xlink:to="iascf-pfs_OtherMiscellaneousOperatingRevenueNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherMiscellaneousOperatingRevenueNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3083.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherMiscellaneousOperatingRevenueNature_link" xlink:title="iascf-pfs_OtherMiscellaneousOperatingRevenueNature">
  3084.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3085.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3086.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  3087.     </reference>
  3088.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherMiscellaneousOperatingIncome" xlink:label="iascf-pfs_OtherMiscellaneousOperatingIncome" xlink:title="iascf-pfs_OtherMiscellaneousOperatingIncome"/>
  3089.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherMiscellaneousOperatingIncome" xlink:to="_iascf-pfs_OtherMiscellaneousOperatingIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherMiscellaneousOperatingIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3090.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherMiscellaneousOperatingIncome_link" xlink:to="iascf-pfs_OtherMiscellaneousOperatingIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherMiscellaneousOperatingIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3091.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherMiscellaneousOperatingIncome_link" xlink:title="iascf-pfs_OtherMiscellaneousOperatingIncome">
  3092.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3093.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3094.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  3095.     </reference>
  3096.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherMiscellaneousOperatingExpensesNature" xlink:label="iascf-pfs_OtherMiscellaneousOperatingExpensesNature" xlink:title="iascf-pfs_OtherMiscellaneousOperatingExpensesNature"/>
  3097.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherMiscellaneousOperatingExpensesNature" xlink:to="_iascf-pfs_OtherMiscellaneousOperatingExpensesNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherMiscellaneousOperatingExpensesNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3098.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherMiscellaneousOperatingExpensesNature_link" xlink:to="iascf-pfs_OtherMiscellaneousOperatingExpensesNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherMiscellaneousOperatingExpensesNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3099.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherMiscellaneousOperatingExpensesNature_link" xlink:title="iascf-pfs_OtherMiscellaneousOperatingExpensesNature">
  3100.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3101.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3102.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  3103.     </reference>
  3104.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherMiscellaneousOperatingExpensesFunction" xlink:label="iascf-pfs_OtherMiscellaneousOperatingExpensesFunction" xlink:title="iascf-pfs_OtherMiscellaneousOperatingExpensesFunction"/>
  3105.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherMiscellaneousOperatingExpensesFunction" xlink:to="_iascf-pfs_OtherMiscellaneousOperatingExpensesFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherMiscellaneousOperatingExpensesFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3106.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherMiscellaneousOperatingExpensesFunction_link" xlink:to="iascf-pfs_OtherMiscellaneousOperatingExpensesFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherMiscellaneousOperatingExpensesFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3107.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherMiscellaneousOperatingExpensesFunction_link" xlink:title="iascf-pfs_OtherMiscellaneousOperatingExpensesFunction">
  3108.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3109.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3110.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  3111.     </reference>
  3112.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherLongTermBenefitsNature" xlink:label="iascf-pfs_OtherLongTermBenefitsNature" xlink:title="iascf-pfs_OtherLongTermBenefitsNature"/>
  3113.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherLongTermBenefitsNature" xlink:to="_iascf-pfs_OtherLongTermBenefitsNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherLongTermBenefitsNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3114.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherLongTermBenefitsNature_link" xlink:to="iascf-pfs_OtherLongTermBenefitsNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherLongTermBenefitsNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3115.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherLongTermBenefitsNature_link" xlink:title="iascf-pfs_OtherLongTermBenefitsNature">
  3116.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3117.       <iascf-pfs:Number>19</iascf-pfs:Number>
  3118.       <iascf-pfs:Paragraph>131</iascf-pfs:Paragraph>
  3119.     </reference>
  3120.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherLiabilitiesTotal" xlink:label="iascf-pfs_OtherLiabilitiesTotal" xlink:title="iascf-pfs_OtherLiabilitiesTotal"/>
  3121.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherLiabilitiesTotal" xlink:to="_iascf-pfs_OtherLiabilitiesTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherLiabilitiesTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3122.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherLiabilitiesTotal_link" xlink:to="iascf-pfs_OtherLiabilitiesTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherLiabilitiesTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3123.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherLiabilitiesTotal_link" xlink:title="iascf-pfs_OtherLiabilitiesTotal">
  3124.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3125.     </reference>
  3126.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherLiabilitiesNonCurrent" xlink:label="iascf-pfs_OtherLiabilitiesNonCurrent" xlink:title="iascf-pfs_OtherLiabilitiesNonCurrent"/>
  3127.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherLiabilitiesNonCurrent" xlink:to="_iascf-pfs_OtherLiabilitiesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherLiabilitiesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3128.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherLiabilitiesNonCurrent_link" xlink:to="iascf-pfs_OtherLiabilitiesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherLiabilitiesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3129.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherLiabilitiesNonCurrent_link" xlink:title="iascf-pfs_OtherLiabilitiesNonCurrent">
  3130.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3131.     </reference>
  3132.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherLiabilitiesCurrent" xlink:label="iascf-pfs_OtherLiabilitiesCurrent" xlink:title="iascf-pfs_OtherLiabilitiesCurrent"/>
  3133.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherLiabilitiesCurrent" xlink:to="_iascf-pfs_OtherLiabilitiesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherLiabilitiesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3134.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherLiabilitiesCurrent_link" xlink:to="iascf-pfs_OtherLiabilitiesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherLiabilitiesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3135.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherLiabilitiesCurrent_link" xlink:title="iascf-pfs_OtherLiabilitiesCurrent">
  3136.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3137.     </reference>
  3138.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherInventories" xlink:label="iascf-pfs_OtherInventories" xlink:title="iascf-pfs_OtherInventories"/>
  3139.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherInventories" xlink:to="_iascf-pfs_OtherInventories_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherInventories" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3140.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherInventories_link" xlink:to="iascf-pfs_OtherInventories" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherInventories_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3141.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherInventories_link" xlink:title="iascf-pfs_OtherInventories">
  3142.       <iascf-pfs:Name>IAS-SC</iascf-pfs:Name>
  3143.     </reference>
  3144.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherInterestExpense" xlink:label="iascf-pfs_OtherInterestExpense" xlink:title="iascf-pfs_OtherInterestExpense"/>
  3145.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherInterestExpense" xlink:to="_iascf-pfs_OtherInterestExpense_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherInterestExpense" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3146.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherInterestExpense_link" xlink:to="iascf-pfs_OtherInterestExpense" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherInterestExpense_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3147.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherInterestExpense_link" xlink:title="iascf-pfs_OtherInterestExpense">
  3148.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3149.     </reference>
  3150.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherIntangibleAssetsNet" xlink:label="iascf-pfs_OtherIntangibleAssetsNet" xlink:title="iascf-pfs_OtherIntangibleAssetsNet"/>
  3151.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherIntangibleAssetsNet" xlink:to="_iascf-pfs_OtherIntangibleAssetsNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherIntangibleAssetsNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3152.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherIntangibleAssetsNet_link" xlink:to="iascf-pfs_OtherIntangibleAssetsNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherIntangibleAssetsNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3153.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherIntangibleAssetsNet_link" xlink:title="iascf-pfs_OtherIntangibleAssetsNet">
  3154.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3155.       <iascf-pfs:Number>38</iascf-pfs:Number>
  3156.       <iascf-pfs:Paragraph>107</iascf-pfs:Paragraph>
  3157.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3158.     </reference>
  3159.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherIncreasesDecreasesWorkingCapital" xlink:label="iascf-pfs_OtherIncreasesDecreasesWorkingCapital" xlink:title="iascf-pfs_OtherIncreasesDecreasesWorkingCapital"/>
  3160.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherIncreasesDecreasesWorkingCapital" xlink:to="_iascf-pfs_OtherIncreasesDecreasesWorkingCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherIncreasesDecreasesWorkingCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3161.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherIncreasesDecreasesWorkingCapital_link" xlink:to="iascf-pfs_OtherIncreasesDecreasesWorkingCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherIncreasesDecreasesWorkingCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3162.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherIncreasesDecreasesWorkingCapital_link" xlink:title="iascf-pfs_OtherIncreasesDecreasesWorkingCapital">
  3163.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3164.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3165.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  3166.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  3167.     </reference>
  3168.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherIncomeLossesInvestments" xlink:label="iascf-pfs_OtherIncomeLossesInvestments" xlink:title="iascf-pfs_OtherIncomeLossesInvestments"/>
  3169.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherIncomeLossesInvestments" xlink:to="_iascf-pfs_OtherIncomeLossesInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherIncomeLossesInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3170.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherIncomeLossesInvestments_link" xlink:to="iascf-pfs_OtherIncomeLossesInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherIncomeLossesInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3171.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherIncomeLossesInvestments_link" xlink:title="iascf-pfs_OtherIncomeLossesInvestments">
  3172.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3173.     </reference>
  3174.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherHedgingInstrumentsNonCurrent" xlink:label="iascf-pfs_OtherHedgingInstrumentsNonCurrent" xlink:title="iascf-pfs_OtherHedgingInstrumentsNonCurrent"/>
  3175.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherHedgingInstrumentsNonCurrent" xlink:to="_iascf-pfs_OtherHedgingInstrumentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherHedgingInstrumentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3176.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherHedgingInstrumentsNonCurrent_link" xlink:to="iascf-pfs_OtherHedgingInstrumentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherHedgingInstrumentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3177.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherHedgingInstrumentsNonCurrent_link" xlink:title="iascf-pfs_OtherHedgingInstrumentsNonCurrent">
  3178.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3179.     </reference>
  3180.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherHedgingInstrumentsCurrent" xlink:label="iascf-pfs_OtherHedgingInstrumentsCurrent" xlink:title="iascf-pfs_OtherHedgingInstrumentsCurrent"/>
  3181.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherHedgingInstrumentsCurrent" xlink:to="_iascf-pfs_OtherHedgingInstrumentsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherHedgingInstrumentsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3182.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherHedgingInstrumentsCurrent_link" xlink:to="iascf-pfs_OtherHedgingInstrumentsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherHedgingInstrumentsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3183.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherHedgingInstrumentsCurrent_link" xlink:title="iascf-pfs_OtherHedgingInstrumentsCurrent">
  3184.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3185.     </reference>
  3186.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherFinancialAssetsTotal" xlink:label="iascf-pfs_OtherFinancialAssetsTotal" xlink:title="iascf-pfs_OtherFinancialAssetsTotal"/>
  3187.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherFinancialAssetsTotal" xlink:to="_iascf-pfs_OtherFinancialAssetsTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherFinancialAssetsTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3188.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherFinancialAssetsTotal_link" xlink:to="iascf-pfs_OtherFinancialAssetsTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherFinancialAssetsTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3189.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherFinancialAssetsTotal_link" xlink:title="iascf-pfs_OtherFinancialAssetsTotal">
  3190.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3191.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3192.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3193.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3194.     </reference>
  3195.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherFinancialAssetsNonCurrent" xlink:label="iascf-pfs_OtherFinancialAssetsNonCurrent" xlink:title="iascf-pfs_OtherFinancialAssetsNonCurrent"/>
  3196.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherFinancialAssetsNonCurrent" xlink:to="_iascf-pfs_OtherFinancialAssetsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherFinancialAssetsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3197.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherFinancialAssetsNonCurrent_link" xlink:to="iascf-pfs_OtherFinancialAssetsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherFinancialAssetsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3198.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherFinancialAssetsNonCurrent_link" xlink:title="iascf-pfs_OtherFinancialAssetsNonCurrent">
  3199.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3200.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3201.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3202.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3203.     </reference>
  3204.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherFinancialAssetsCurrent" xlink:label="iascf-pfs_OtherFinancialAssetsCurrent" xlink:title="iascf-pfs_OtherFinancialAssetsCurrent"/>
  3205.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherFinancialAssetsCurrent" xlink:to="_iascf-pfs_OtherFinancialAssetsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherFinancialAssetsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3206.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherFinancialAssetsCurrent_link" xlink:to="iascf-pfs_OtherFinancialAssetsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherFinancialAssetsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3207.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherFinancialAssetsCurrent_link" xlink:title="iascf-pfs_OtherFinancialAssetsCurrent">
  3208.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3209.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3210.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3211.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3212.     </reference>
  3213.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherFinanceCosts" xlink:label="iascf-pfs_OtherFinanceCosts" xlink:title="iascf-pfs_OtherFinanceCosts"/>
  3214.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherFinanceCosts" xlink:to="_iascf-pfs_OtherFinanceCosts_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherFinanceCosts" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3215.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherFinanceCosts_link" xlink:to="iascf-pfs_OtherFinanceCosts" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherFinanceCosts_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3216.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherFinanceCosts_link" xlink:title="iascf-pfs_OtherFinanceCosts">
  3217.       <iascf-pfs:Name>IAS-SC</iascf-pfs:Name>
  3218.     </reference>
  3219.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherEmployeeExpensesNature" xlink:label="iascf-pfs_OtherEmployeeExpensesNature" xlink:title="iascf-pfs_OtherEmployeeExpensesNature"/>
  3220.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherEmployeeExpensesNature" xlink:to="_iascf-pfs_OtherEmployeeExpensesNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherEmployeeExpensesNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3221.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherEmployeeExpensesNature_link" xlink:to="iascf-pfs_OtherEmployeeExpensesNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherEmployeeExpensesNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3222.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherEmployeeExpensesNature_link" xlink:title="iascf-pfs_OtherEmployeeExpensesNature">
  3223.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3224.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3225.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  3226.     </reference>
  3227.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherDeferredIncomeNonCurrent" xlink:label="iascf-pfs_OtherDeferredIncomeNonCurrent" xlink:title="iascf-pfs_OtherDeferredIncomeNonCurrent"/>
  3228.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherDeferredIncomeNonCurrent" xlink:to="_iascf-pfs_OtherDeferredIncomeNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherDeferredIncomeNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3229.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherDeferredIncomeNonCurrent_link" xlink:to="iascf-pfs_OtherDeferredIncomeNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherDeferredIncomeNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3230.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherDeferredIncomeNonCurrent_link" xlink:title="iascf-pfs_OtherDeferredIncomeNonCurrent">
  3231.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3232.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3233.       <iascf-pfs:Paragraph>67</iascf-pfs:Paragraph>
  3234.     </reference>
  3235.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherDeferredIncomeCurrent" xlink:label="iascf-pfs_OtherDeferredIncomeCurrent" xlink:title="iascf-pfs_OtherDeferredIncomeCurrent"/>
  3236.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherDeferredIncomeCurrent" xlink:to="_iascf-pfs_OtherDeferredIncomeCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherDeferredIncomeCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3237.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherDeferredIncomeCurrent_link" xlink:to="iascf-pfs_OtherDeferredIncomeCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherDeferredIncomeCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3238.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherDeferredIncomeCurrent_link" xlink:title="iascf-pfs_OtherDeferredIncomeCurrent">
  3239.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3240.     </reference>
  3241.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherCashFlowsUsedOperations" xlink:label="iascf-pfs_OtherCashFlowsUsedOperations" xlink:title="iascf-pfs_OtherCashFlowsUsedOperations"/>
  3242.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherCashFlowsUsedOperations" xlink:to="_iascf-pfs_OtherCashFlowsUsedOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherCashFlowsUsedOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3243.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherCashFlowsUsedOperations_link" xlink:to="iascf-pfs_OtherCashFlowsUsedOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherCashFlowsUsedOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3244.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherCashFlowsUsedOperations_link" xlink:title="iascf-pfs_OtherCashFlowsUsedOperations">
  3245.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3246.     </reference>
  3247.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherCashFlowsUsedOperatingActivities" xlink:label="iascf-pfs_OtherCashFlowsUsedOperatingActivities" xlink:title="iascf-pfs_OtherCashFlowsUsedOperatingActivities"/>
  3248.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherCashFlowsUsedOperatingActivities" xlink:to="_iascf-pfs_OtherCashFlowsUsedOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherCashFlowsUsedOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3249.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherCashFlowsUsedOperatingActivities_link" xlink:to="iascf-pfs_OtherCashFlowsUsedOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherCashFlowsUsedOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3250.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherCashFlowsUsedOperatingActivities_link" xlink:title="iascf-pfs_OtherCashFlowsUsedOperatingActivities">
  3251.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3252.     </reference>
  3253.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherCashFlowsUsedInvestingActivities" xlink:label="iascf-pfs_OtherCashFlowsUsedInvestingActivities" xlink:title="iascf-pfs_OtherCashFlowsUsedInvestingActivities"/>
  3254.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherCashFlowsUsedInvestingActivities" xlink:to="_iascf-pfs_OtherCashFlowsUsedInvestingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherCashFlowsUsedInvestingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3255.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherCashFlowsUsedInvestingActivities_link" xlink:to="iascf-pfs_OtherCashFlowsUsedInvestingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherCashFlowsUsedInvestingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3256.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherCashFlowsUsedInvestingActivities_link" xlink:title="iascf-pfs_OtherCashFlowsUsedInvestingActivities">
  3257.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3258.     </reference>
  3259.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherCashFlowsUsedFinancingActivities" xlink:label="iascf-pfs_OtherCashFlowsUsedFinancingActivities" xlink:title="iascf-pfs_OtherCashFlowsUsedFinancingActivities"/>
  3260.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherCashFlowsUsedFinancingActivities" xlink:to="_iascf-pfs_OtherCashFlowsUsedFinancingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherCashFlowsUsedFinancingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3261.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherCashFlowsUsedFinancingActivities_link" xlink:to="iascf-pfs_OtherCashFlowsUsedFinancingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherCashFlowsUsedFinancingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3262.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherCashFlowsUsedFinancingActivities_link" xlink:title="iascf-pfs_OtherCashFlowsUsedFinancingActivities">
  3263.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3264.     </reference>
  3265.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherCashCashEquivalents" xlink:label="iascf-pfs_OtherCashCashEquivalents" xlink:title="iascf-pfs_OtherCashCashEquivalents"/>
  3266.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherCashCashEquivalents" xlink:to="_iascf-pfs_OtherCashCashEquivalents_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherCashCashEquivalents" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3267.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherCashCashEquivalents_link" xlink:to="iascf-pfs_OtherCashCashEquivalents" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherCashCashEquivalents_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3268.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherCashCashEquivalents_link" xlink:title="iascf-pfs_OtherCashCashEquivalents">
  3269.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3270.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3271.       <iascf-pfs:Paragraph>45</iascf-pfs:Paragraph>
  3272.     </reference>
  3273.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherCapitalisedCosts" xlink:label="iascf-pfs_OtherCapitalisedCosts" xlink:title="iascf-pfs_OtherCapitalisedCosts"/>
  3274.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherCapitalisedCosts" xlink:to="_iascf-pfs_OtherCapitalisedCosts_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherCapitalisedCosts" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3275.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherCapitalisedCosts_link" xlink:to="iascf-pfs_OtherCapitalisedCosts" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherCapitalisedCosts_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3276.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherCapitalisedCosts_link" xlink:title="iascf-pfs_OtherCapitalisedCosts">
  3277.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3278.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3279.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  3280.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  3281.     </reference>
  3282.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherBorrowingsNonCurrent" xlink:label="iascf-pfs_OtherBorrowingsNonCurrent" xlink:title="iascf-pfs_OtherBorrowingsNonCurrent"/>
  3283.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherBorrowingsNonCurrent" xlink:to="_iascf-pfs_OtherBorrowingsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherBorrowingsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3284.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherBorrowingsNonCurrent_link" xlink:to="iascf-pfs_OtherBorrowingsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherBorrowingsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3285.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherBorrowingsNonCurrent_link" xlink:title="iascf-pfs_OtherBorrowingsNonCurrent">
  3286.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3287.     </reference>
  3288.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherBorrowingsCurrent" xlink:label="iascf-pfs_OtherBorrowingsCurrent" xlink:title="iascf-pfs_OtherBorrowingsCurrent"/>
  3289.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherBorrowingsCurrent" xlink:to="_iascf-pfs_OtherBorrowingsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherBorrowingsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3290.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherBorrowingsCurrent_link" xlink:to="iascf-pfs_OtherBorrowingsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherBorrowingsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3291.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherBorrowingsCurrent_link" xlink:title="iascf-pfs_OtherBorrowingsCurrent">
  3292.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3293.     </reference>
  3294.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherAssetsTotal" xlink:label="iascf-pfs_OtherAssetsTotal" xlink:title="iascf-pfs_OtherAssetsTotal"/>
  3295.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherAssetsTotal" xlink:to="_iascf-pfs_OtherAssetsTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherAssetsTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3296.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherAssetsTotal_link" xlink:to="iascf-pfs_OtherAssetsTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherAssetsTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3297.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherAssetsTotal_link" xlink:title="iascf-pfs_OtherAssetsTotal">
  3298.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3299.     </reference>
  3300.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherAssetsNonCurrent" xlink:label="iascf-pfs_OtherAssetsNonCurrent" xlink:title="iascf-pfs_OtherAssetsNonCurrent"/>
  3301.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherAssetsNonCurrent" xlink:to="_iascf-pfs_OtherAssetsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherAssetsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3302.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherAssetsNonCurrent_link" xlink:to="iascf-pfs_OtherAssetsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherAssetsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3303.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherAssetsNonCurrent_link" xlink:title="iascf-pfs_OtherAssetsNonCurrent">
  3304.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3305.     </reference>
  3306.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherAssetsCurrent" xlink:label="iascf-pfs_OtherAssetsCurrent" xlink:title="iascf-pfs_OtherAssetsCurrent"/>
  3307.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherAssetsCurrent" xlink:to="_iascf-pfs_OtherAssetsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherAssetsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3308.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherAssetsCurrent_link" xlink:to="iascf-pfs_OtherAssetsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherAssetsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3309.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherAssetsCurrent_link" xlink:title="iascf-pfs_OtherAssetsCurrent">
  3310.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3311.     </reference>
  3312.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations" xlink:label="iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations" xlink:title="iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations"/>
  3313.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations" xlink:to="_iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OtherAdjustmentsReconcileProfitLossOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3314.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations_link" xlink:to="iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3315.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations_link" xlink:title="iascf-pfs_OtherAdjustmentsReconcileProfitLossOperations">
  3316.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3317.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3318.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  3319.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  3320.     </reference>
  3321.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OriginatedLoansReceivablesNonCurrent" xlink:label="iascf-pfs_OriginatedLoansReceivablesNonCurrent" xlink:title="iascf-pfs_OriginatedLoansReceivablesNonCurrent"/>
  3322.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OriginatedLoansReceivablesNonCurrent" xlink:to="_iascf-pfs_OriginatedLoansReceivablesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OriginatedLoansReceivablesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3323.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OriginatedLoansReceivablesNonCurrent_link" xlink:to="iascf-pfs_OriginatedLoansReceivablesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OriginatedLoansReceivablesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3324.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OriginatedLoansReceivablesNonCurrent_link" xlink:title="iascf-pfs_OriginatedLoansReceivablesNonCurrent">
  3325.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3326.     </reference>
  3327.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OriginatedLoansReceivablesCurrent" xlink:label="iascf-pfs_OriginatedLoansReceivablesCurrent" xlink:title="iascf-pfs_OriginatedLoansReceivablesCurrent"/>
  3328.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OriginatedLoansReceivablesCurrent" xlink:to="_iascf-pfs_OriginatedLoansReceivablesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OriginatedLoansReceivablesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3329.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OriginatedLoansReceivablesCurrent_link" xlink:to="iascf-pfs_OriginatedLoansReceivablesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OriginatedLoansReceivablesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3330.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OriginatedLoansReceivablesCurrent_link" xlink:title="iascf-pfs_OriginatedLoansReceivablesCurrent">
  3331.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3332.     </reference>
  3333.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesRestatedBalance" xlink:label="iascf-pfs_OptionReservesRestatedBalance" xlink:title="iascf-pfs_OptionReservesRestatedBalance"/>
  3334.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesRestatedBalance" xlink:to="_iascf-pfs_OptionReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3335.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesRestatedBalance_link" xlink:to="iascf-pfs_OptionReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3336.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesRestatedBalance_link" xlink:title="iascf-pfs_OptionReservesRestatedBalance">
  3337.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3338.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3339.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3340.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3341.     </reference>
  3342.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_OptionReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_OptionReservesPriorPeriodAdjustments"/>
  3343.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_OptionReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3344.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_OptionReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3345.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_OptionReservesPriorPeriodAdjustments">
  3346.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3347.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3348.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3349.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3350.     </reference>
  3351.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity"/>
  3352.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3353.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3354.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_OptionReservesFundamentalErrorsAffectingEquity">
  3355.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3356.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3357.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3358.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3359.     </reference>
  3360.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesEndingBalance" xlink:label="iascf-pfs_OptionReservesEndingBalance" xlink:title="iascf-pfs_OptionReservesEndingBalance"/>
  3361.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesEndingBalance" xlink:to="_iascf-pfs_OptionReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3362.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesEndingBalance_link" xlink:to="iascf-pfs_OptionReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3363.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesEndingBalance_link" xlink:title="iascf-pfs_OptionReservesEndingBalance">
  3364.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3365.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3366.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3367.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3368.     </reference>
  3369.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_OptionReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_OptionReservesChangesOtherMovementsEquity"/>
  3370.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_OptionReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3371.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_OptionReservesChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3372.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_OptionReservesChangesOtherMovementsEquity">
  3373.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3374.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3375.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3376.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3377.     </reference>
  3378.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration" xlink:label="iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration" xlink:title="iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration"/>
  3379.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration" xlink:to="_iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesChangesIssuanceOptionsConsideration" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3380.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration_link" xlink:to="iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3381.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration_link" xlink:title="iascf-pfs_OptionReservesChangesIssuanceOptionsConsideration">
  3382.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3383.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3384.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3385.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3386.     </reference>
  3387.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesChangesExpirationOptionsWarrants" xlink:label="iascf-pfs_OptionReservesChangesExpirationOptionsWarrants" xlink:title="iascf-pfs_OptionReservesChangesExpirationOptionsWarrants"/>
  3388.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesChangesExpirationOptionsWarrants" xlink:to="_iascf-pfs_OptionReservesChangesExpirationOptionsWarrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesChangesExpirationOptionsWarrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3389.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesChangesExpirationOptionsWarrants_link" xlink:to="iascf-pfs_OptionReservesChangesExpirationOptionsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesChangesExpirationOptionsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3390.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesChangesExpirationOptionsWarrants_link" xlink:title="iascf-pfs_OptionReservesChangesExpirationOptionsWarrants">
  3391.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3392.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3393.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3394.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3395.     </reference>
  3396.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants" xlink:label="iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants" xlink:title="iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants"/>
  3397.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants" xlink:to="_iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesChangesExerciseOptionsRightsWarrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3398.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants_link" xlink:to="iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3399.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants_link" xlink:title="iascf-pfs_OptionReservesChangesExerciseOptionsRightsWarrants">
  3400.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3401.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3402.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3403.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3404.     </reference>
  3405.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination"/>
  3406.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3407.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3408.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_OptionReservesChangesEquityMovementsResultingBusinessCombination">
  3409.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3410.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3411.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3412.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3413.     </reference>
  3414.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesChanges" xlink:label="iascf-pfs_OptionReservesChanges" xlink:title="iascf-pfs_OptionReservesChanges"/>
  3415.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesChanges" xlink:to="_iascf-pfs_OptionReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3416.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesChanges_link" xlink:to="iascf-pfs_OptionReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3417.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesChanges_link" xlink:title="iascf-pfs_OptionReservesChanges">
  3418.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3419.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3420.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3421.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3422.     </reference>
  3423.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity"/>
  3424.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3425.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3426.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_OptionReservesChangeAccountingPolicyAffectingEquity">
  3427.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3428.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3429.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3430.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3431.     </reference>
  3432.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OptionReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_OptionReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_OptionReservesBeginningBalanceOriginallyStated"/>
  3433.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OptionReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_OptionReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OptionReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3434.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OptionReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_OptionReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OptionReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3435.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OptionReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_OptionReservesBeginningBalanceOriginallyStated">
  3436.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3437.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3438.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3439.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3440.     </reference>
  3441.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OperatingRevenueNature" xlink:label="iascf-pfs_OperatingRevenueNature" xlink:title="iascf-pfs_OperatingRevenueNature"/>
  3442.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OperatingRevenueNature" xlink:to="_iascf-pfs_OperatingRevenueNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OperatingRevenueNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3443.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OperatingRevenueNature_link" xlink:to="iascf-pfs_OperatingRevenueNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OperatingRevenueNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3444.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OperatingRevenueNature_link" xlink:title="iascf-pfs_OperatingRevenueNature">
  3445.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3446.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3447.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  3448.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  3449.     </reference>
  3450.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OperatingExpensesNature" xlink:label="iascf-pfs_OperatingExpensesNature" xlink:title="iascf-pfs_OperatingExpensesNature"/>
  3451.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OperatingExpensesNature" xlink:to="_iascf-pfs_OperatingExpensesNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OperatingExpensesNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3452.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OperatingExpensesNature_link" xlink:to="iascf-pfs_OperatingExpensesNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OperatingExpensesNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3453.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OperatingExpensesNature_link" xlink:title="iascf-pfs_OperatingExpensesNature">
  3454.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3455.     </reference>
  3456.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OperatingExpensesFunction" xlink:label="iascf-pfs_OperatingExpensesFunction" xlink:title="iascf-pfs_OperatingExpensesFunction"/>
  3457.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OperatingExpensesFunction" xlink:to="_iascf-pfs_OperatingExpensesFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OperatingExpensesFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3458.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OperatingExpensesFunction_link" xlink:to="iascf-pfs_OperatingExpensesFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OperatingExpensesFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3459.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OperatingExpensesFunction_link" xlink:title="iascf-pfs_OperatingExpensesFunction">
  3460.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3461.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3462.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  3463.     </reference>
  3464.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OnerousContractsProvisionNonCurrent" xlink:label="iascf-pfs_OnerousContractsProvisionNonCurrent" xlink:title="iascf-pfs_OnerousContractsProvisionNonCurrent"/>
  3465.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OnerousContractsProvisionNonCurrent" xlink:to="_iascf-pfs_OnerousContractsProvisionNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OnerousContractsProvisionNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3466.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OnerousContractsProvisionNonCurrent_link" xlink:to="iascf-pfs_OnerousContractsProvisionNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OnerousContractsProvisionNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3467.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OnerousContractsProvisionNonCurrent_link" xlink:title="iascf-pfs_OnerousContractsProvisionNonCurrent">
  3468.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3469.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3470.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3471.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3472.     </reference>
  3473.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OnerousContractsProvisionNonCurrent_link" xlink:title="iascf-pfs_OnerousContractsProvisionNonCurrent">
  3474.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3475.       <iascf-pfs:Number>37</iascf-pfs:Number>
  3476.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3477.     </reference>
  3478.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_OnerousContractsProvisionCurrent" xlink:label="iascf-pfs_OnerousContractsProvisionCurrent" xlink:title="iascf-pfs_OnerousContractsProvisionCurrent"/>
  3479.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_OnerousContractsProvisionCurrent" xlink:to="_iascf-pfs_OnerousContractsProvisionCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: OnerousContractsProvisionCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3480.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_OnerousContractsProvisionCurrent_link" xlink:to="iascf-pfs_OnerousContractsProvisionCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_OnerousContractsProvisionCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3481.     <reference xlink:type="resource" xlink:label="_iascf-pfs_OnerousContractsProvisionCurrent_link" xlink:title="iascf-pfs_OnerousContractsProvisionCurrent">
  3482.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3483.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3484.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3485.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3486.     </reference>
  3487.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonInterestBearingBorrowingsTotal" xlink:label="iascf-pfs_NonInterestBearingBorrowingsTotal" xlink:title="iascf-pfs_NonInterestBearingBorrowingsTotal"/>
  3488.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonInterestBearingBorrowingsTotal" xlink:to="_iascf-pfs_NonInterestBearingBorrowingsTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonInterestBearingBorrowingsTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3489.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonInterestBearingBorrowingsTotal_link" xlink:to="iascf-pfs_NonInterestBearingBorrowingsTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonInterestBearingBorrowingsTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3490.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonInterestBearingBorrowingsTotal_link" xlink:title="iascf-pfs_NonInterestBearingBorrowingsTotal">
  3491.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3492.     </reference>
  3493.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonInterestBearingBorrowingsNonCurrent" xlink:label="iascf-pfs_NonInterestBearingBorrowingsNonCurrent" xlink:title="iascf-pfs_NonInterestBearingBorrowingsNonCurrent"/>
  3494.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonInterestBearingBorrowingsNonCurrent" xlink:to="_iascf-pfs_NonInterestBearingBorrowingsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonInterestBearingBorrowingsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3495.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonInterestBearingBorrowingsNonCurrent_link" xlink:to="iascf-pfs_NonInterestBearingBorrowingsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonInterestBearingBorrowingsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3496.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonInterestBearingBorrowingsNonCurrent_link" xlink:title="iascf-pfs_NonInterestBearingBorrowingsNonCurrent">
  3497.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3498.     </reference>
  3499.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonInterestBearingBorrowingsCurrent" xlink:label="iascf-pfs_NonInterestBearingBorrowingsCurrent" xlink:title="iascf-pfs_NonInterestBearingBorrowingsCurrent"/>
  3500.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonInterestBearingBorrowingsCurrent" xlink:to="_iascf-pfs_NonInterestBearingBorrowingsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonInterestBearingBorrowingsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3501.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonInterestBearingBorrowingsCurrent_link" xlink:to="iascf-pfs_NonInterestBearingBorrowingsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonInterestBearingBorrowingsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3502.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonInterestBearingBorrowingsCurrent_link" xlink:title="iascf-pfs_NonInterestBearingBorrowingsCurrent">
  3503.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3504.     </reference>
  3505.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent" xlink:label="iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent" xlink:title="iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent"/>
  3506.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent" xlink:to="_iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonCurrentLiabilitiesHedgingInstrumentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3507.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent_link" xlink:to="iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3508.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent_link" xlink:title="iascf-pfs_NonCurrentLiabilitiesHedgingInstrumentsNonCurrent">
  3509.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3510.     </reference>
  3511.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCurrentLiabilities" xlink:label="iascf-pfs_NonCurrentLiabilities" xlink:title="iascf-pfs_NonCurrentLiabilities"/>
  3512.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonCurrentLiabilities" xlink:to="_iascf-pfs_NonCurrentLiabilities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonCurrentLiabilities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3513.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCurrentLiabilities_link" xlink:to="iascf-pfs_NonCurrentLiabilities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCurrentLiabilities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3514.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCurrentLiabilities_link" xlink:title="iascf-pfs_NonCurrentLiabilities">
  3515.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3516.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3517.       <iascf-pfs:Paragraph>53</iascf-pfs:Paragraph>
  3518.     </reference>
  3519.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent" xlink:label="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent"/>
  3520.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent" xlink:to="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3521.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:to="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3522.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentOtherHedgingInstrumentsNonCurrent">
  3523.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3524.     </reference>
  3525.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent" xlink:label="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent"/>
  3526.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent" xlink:to="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3527.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent_link" xlink:to="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3528.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent_link" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentInterestRateSwapsNonCurrent">
  3529.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3530.     </reference>
  3531.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent" xlink:label="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent"/>
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  3533.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent_link" xlink:to="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3534.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent_link" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrentForwardCurrencyContractsNonCurrent">
  3535.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3536.     </reference>
  3537.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent" xlink:label="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent"/>
  3538.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent" xlink:to="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonCurrentAssetsHedgingInstrumentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3539.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent_link" xlink:to="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3540.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent_link" xlink:title="iascf-pfs_NonCurrentAssetsHedgingInstrumentsNonCurrent">
  3541.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3542.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3543.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3544.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3545.     </reference>
  3546.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCurrentAssets" xlink:label="iascf-pfs_NonCurrentAssets" xlink:title="iascf-pfs_NonCurrentAssets"/>
  3547.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonCurrentAssets" xlink:to="_iascf-pfs_NonCurrentAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonCurrentAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3548.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCurrentAssets_link" xlink:to="iascf-pfs_NonCurrentAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCurrentAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3549.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCurrentAssets_link" xlink:title="iascf-pfs_NonCurrentAssets">
  3550.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3551.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3552.       <iascf-pfs:Paragraph>53</iascf-pfs:Paragraph>
  3553.     </reference>
  3554.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent" xlink:label="iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent" xlink:title="iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent"/>
  3555.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent" xlink:to="_iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonClassifiedOtherFinancialAssetsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3556.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent_link" xlink:to="iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3557.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent_link" xlink:title="iascf-pfs_NonClassifiedOtherFinancialAssetsNonCurrent">
  3558.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3559.     </reference>
  3560.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent" xlink:label="iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent" xlink:title="iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent"/>
  3561.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent" xlink:to="_iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonClassifiedOtherFinancialAssetsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3562.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent_link" xlink:to="iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3563.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent_link" xlink:title="iascf-pfs_NonClassifiedOtherFinancialAssetsCurrent">
  3564.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3565.     </reference>
  3566.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities"/>
  3567.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NonCashAdjustmentsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3568.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3569.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_NonCashAdjustmentsRelatingCashFlowsOperatingActivities">
  3570.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3571.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3572.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  3573.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  3574.     </reference>
  3575.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NetProfitLossTransferredToEquity" xlink:label="iascf-pfs_NetProfitLossTransferredToEquity" xlink:title="iascf-pfs_NetProfitLossTransferredToEquity"/>
  3576.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NetProfitLossTransferredToEquity" xlink:to="_iascf-pfs_NetProfitLossTransferredToEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NetProfitLossTransferredToEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3577.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NetProfitLossTransferredToEquity_link" xlink:to="iascf-pfs_NetProfitLossTransferredToEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NetProfitLossTransferredToEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3578.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NetProfitLossTransferredToEquity_link" xlink:title="iascf-pfs_NetProfitLossTransferredToEquity">
  3579.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3580.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3581.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  3582.       <iascf-pfs:Subparagraph>i</iascf-pfs:Subparagraph>
  3583.     </reference>
  3584.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NetProfitLossOrdinaryActivities" xlink:label="iascf-pfs_NetProfitLossOrdinaryActivities" xlink:title="iascf-pfs_NetProfitLossOrdinaryActivities"/>
  3585.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NetProfitLossOrdinaryActivities" xlink:to="_iascf-pfs_NetProfitLossOrdinaryActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NetProfitLossOrdinaryActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3586.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NetProfitLossOrdinaryActivities_link" xlink:to="iascf-pfs_NetProfitLossOrdinaryActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NetProfitLossOrdinaryActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3587.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NetProfitLossOrdinaryActivities_link" xlink:title="iascf-pfs_NetProfitLossOrdinaryActivities">
  3588.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3589.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3590.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  3591.       <iascf-pfs:Subparagraph>i</iascf-pfs:Subparagraph>
  3592.     </reference>
  3593.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NetIncreaseDecreaseCashCashEquivalents" xlink:label="iascf-pfs_NetIncreaseDecreaseCashCashEquivalents" xlink:title="iascf-pfs_NetIncreaseDecreaseCashCashEquivalents"/>
  3594.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NetIncreaseDecreaseCashCashEquivalents" xlink:to="_iascf-pfs_NetIncreaseDecreaseCashCashEquivalents_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NetIncreaseDecreaseCashCashEquivalents" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3595.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NetIncreaseDecreaseCashCashEquivalents_link" xlink:to="iascf-pfs_NetIncreaseDecreaseCashCashEquivalents" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NetIncreaseDecreaseCashCashEquivalents_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3596.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NetIncreaseDecreaseCashCashEquivalents_link" xlink:title="iascf-pfs_NetIncreaseDecreaseCashCashEquivalents">
  3597.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3598.     </reference>
  3599.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NetCashFlowsUsedOperatingActivities" xlink:label="iascf-pfs_NetCashFlowsUsedOperatingActivities" xlink:title="iascf-pfs_NetCashFlowsUsedOperatingActivities"/>
  3600.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NetCashFlowsUsedOperatingActivities" xlink:to="_iascf-pfs_NetCashFlowsUsedOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NetCashFlowsUsedOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3601.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NetCashFlowsUsedOperatingActivities_link" xlink:to="iascf-pfs_NetCashFlowsUsedOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NetCashFlowsUsedOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3602.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NetCashFlowsUsedOperatingActivities_link" xlink:title="iascf-pfs_NetCashFlowsUsedOperatingActivities">
  3603.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3604.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3605.       <iascf-pfs:Paragraph>10</iascf-pfs:Paragraph>
  3606.     </reference>
  3607.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NetCashFlowsUsedInvestingActivities" xlink:label="iascf-pfs_NetCashFlowsUsedInvestingActivities" xlink:title="iascf-pfs_NetCashFlowsUsedInvestingActivities"/>
  3608.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NetCashFlowsUsedInvestingActivities" xlink:to="_iascf-pfs_NetCashFlowsUsedInvestingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NetCashFlowsUsedInvestingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3609.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NetCashFlowsUsedInvestingActivities_link" xlink:to="iascf-pfs_NetCashFlowsUsedInvestingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NetCashFlowsUsedInvestingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3610.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NetCashFlowsUsedInvestingActivities_link" xlink:title="iascf-pfs_NetCashFlowsUsedInvestingActivities">
  3611.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3612.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3613.       <iascf-pfs:Paragraph>10</iascf-pfs:Paragraph>
  3614.     </reference>
  3615.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NetCashFlowsUsedFinancingActivities" xlink:label="iascf-pfs_NetCashFlowsUsedFinancingActivities" xlink:title="iascf-pfs_NetCashFlowsUsedFinancingActivities"/>
  3616.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NetCashFlowsUsedFinancingActivities" xlink:to="_iascf-pfs_NetCashFlowsUsedFinancingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NetCashFlowsUsedFinancingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3617.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NetCashFlowsUsedFinancingActivities_link" xlink:to="iascf-pfs_NetCashFlowsUsedFinancingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NetCashFlowsUsedFinancingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3618.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NetCashFlowsUsedFinancingActivities_link" xlink:title="iascf-pfs_NetCashFlowsUsedFinancingActivities">
  3619.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3620.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3621.       <iascf-pfs:Paragraph>10</iascf-pfs:Paragraph>
  3622.     </reference>
  3623.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_NegativeGoodwillNet" xlink:label="iascf-pfs_NegativeGoodwillNet" xlink:title="iascf-pfs_NegativeGoodwillNet"/>
  3624.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_NegativeGoodwillNet" xlink:to="_iascf-pfs_NegativeGoodwillNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: NegativeGoodwillNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3625.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_NegativeGoodwillNet_link" xlink:to="iascf-pfs_NegativeGoodwillNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_NegativeGoodwillNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3626.     <reference xlink:type="resource" xlink:label="_iascf-pfs_NegativeGoodwillNet_link" xlink:title="iascf-pfs_NegativeGoodwillNet">
  3627.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3628.       <iascf-pfs:Number>22</iascf-pfs:Number>
  3629.       <iascf-pfs:Paragraph>64</iascf-pfs:Paragraph>
  3630.     </reference>
  3631.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MotorVehiclesNet" xlink:label="iascf-pfs_MotorVehiclesNet" xlink:title="iascf-pfs_MotorVehiclesNet"/>
  3632.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MotorVehiclesNet" xlink:to="_iascf-pfs_MotorVehiclesNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MotorVehiclesNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3633.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MotorVehiclesNet_link" xlink:to="iascf-pfs_MotorVehiclesNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MotorVehiclesNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3634.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MotorVehiclesNet_link" xlink:title="iascf-pfs_MotorVehiclesNet">
  3635.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3636.       <iascf-pfs:Number>16</iascf-pfs:Number>
  3637.       <iascf-pfs:Paragraph>60</iascf-pfs:Paragraph>
  3638.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3639.     </reference>
  3640.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MinorityInterestsNetAssets" xlink:label="iascf-pfs_MinorityInterestsNetAssets" xlink:title="iascf-pfs_MinorityInterestsNetAssets"/>
  3641.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MinorityInterestsNetAssets" xlink:to="_iascf-pfs_MinorityInterestsNetAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MinorityInterestsNetAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3642.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MinorityInterestsNetAssets_link" xlink:to="iascf-pfs_MinorityInterestsNetAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MinorityInterestsNetAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3643.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MinorityInterestsNetAssets_link" xlink:title="iascf-pfs_MinorityInterestsNetAssets">
  3644.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3645.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3646.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3647.       <iascf-pfs:Subparagraph>l</iascf-pfs:Subparagraph>
  3648.     </reference>
  3649.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MinorityInterestsNetAssets_link" xlink:title="iascf-pfs_MinorityInterestsNetAssets">
  3650.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3651.       <iascf-pfs:Number>27</iascf-pfs:Number>
  3652.       <iascf-pfs:Paragraph>26</iascf-pfs:Paragraph>
  3653.     </reference>
  3654.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MinorityInterestsIncludedGroupProfitLoss" xlink:label="iascf-pfs_MinorityInterestsIncludedGroupProfitLoss" xlink:title="iascf-pfs_MinorityInterestsIncludedGroupProfitLoss"/>
  3655.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MinorityInterestsIncludedGroupProfitLoss" xlink:to="_iascf-pfs_MinorityInterestsIncludedGroupProfitLoss_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MinorityInterestsIncludedGroupProfitLoss" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3656.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MinorityInterestsIncludedGroupProfitLoss_link" xlink:to="iascf-pfs_MinorityInterestsIncludedGroupProfitLoss" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MinorityInterestsIncludedGroupProfitLoss_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3657.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MinorityInterestsIncludedGroupProfitLoss_link" xlink:title="iascf-pfs_MinorityInterestsIncludedGroupProfitLoss">
  3658.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3659.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3660.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  3661.       <iascf-pfs:Subparagraph>h</iascf-pfs:Subparagraph>
  3662.     </reference>
  3663.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MinorityInterestsIncludedGroupProfitLoss_link" xlink:title="iascf-pfs_MinorityInterestsIncludedGroupProfitLoss">
  3664.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3665.       <iascf-pfs:Number>27</iascf-pfs:Number>
  3666.       <iascf-pfs:Paragraph>26</iascf-pfs:Paragraph>
  3667.     </reference>
  3668.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesRestatedBalance" xlink:label="iascf-pfs_MergerReservesRestatedBalance" xlink:title="iascf-pfs_MergerReservesRestatedBalance"/>
  3669.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesRestatedBalance" xlink:to="_iascf-pfs_MergerReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3670.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesRestatedBalance_link" xlink:to="iascf-pfs_MergerReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3671.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesRestatedBalance_link" xlink:title="iascf-pfs_MergerReservesRestatedBalance">
  3672.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3673.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3674.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3675.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3676.     </reference>
  3677.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_MergerReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_MergerReservesPriorPeriodAdjustments"/>
  3678.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_MergerReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3679.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_MergerReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3680.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_MergerReservesPriorPeriodAdjustments">
  3681.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3682.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3683.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3684.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3685.     </reference>
  3686.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity"/>
  3687.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3688.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3689.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_MergerReservesFundamentalErrorsAffectingEquity">
  3690.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3691.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3692.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3693.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3694.     </reference>
  3695.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesEndingBalance" xlink:label="iascf-pfs_MergerReservesEndingBalance" xlink:title="iascf-pfs_MergerReservesEndingBalance"/>
  3696.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesEndingBalance" xlink:to="_iascf-pfs_MergerReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3697.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesEndingBalance_link" xlink:to="iascf-pfs_MergerReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3698.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesEndingBalance_link" xlink:title="iascf-pfs_MergerReservesEndingBalance">
  3699.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3700.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3701.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3702.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3703.     </reference>
  3704.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangesReclassificationAssets" xlink:label="iascf-pfs_MergerReservesChangesReclassificationAssets" xlink:title="iascf-pfs_MergerReservesChangesReclassificationAssets"/>
  3705.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangesReclassificationAssets" xlink:to="_iascf-pfs_MergerReservesChangesReclassificationAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangesReclassificationAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3706.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangesReclassificationAssets_link" xlink:to="iascf-pfs_MergerReservesChangesReclassificationAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangesReclassificationAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3707.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangesReclassificationAssets_link" xlink:title="iascf-pfs_MergerReservesChangesReclassificationAssets">
  3708.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3709.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3710.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3711.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3712.     </reference>
  3713.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangesPaymentsCashDividends" xlink:label="iascf-pfs_MergerReservesChangesPaymentsCashDividends" xlink:title="iascf-pfs_MergerReservesChangesPaymentsCashDividends"/>
  3714.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangesPaymentsCashDividends" xlink:to="_iascf-pfs_MergerReservesChangesPaymentsCashDividends_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangesPaymentsCashDividends" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3715.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangesPaymentsCashDividends_link" xlink:to="iascf-pfs_MergerReservesChangesPaymentsCashDividends" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangesPaymentsCashDividends_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3716.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangesPaymentsCashDividends_link" xlink:title="iascf-pfs_MergerReservesChangesPaymentsCashDividends">
  3717.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3718.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3719.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3720.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3721.     </reference>
  3722.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_MergerReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_MergerReservesChangesOtherMovementsEquity"/>
  3723.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_MergerReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3724.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_MergerReservesChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3725.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_MergerReservesChangesOtherMovementsEquity">
  3726.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3727.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3728.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3729.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3730.     </reference>
  3731.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangesIssuanceShareDividends" xlink:label="iascf-pfs_MergerReservesChangesIssuanceShareDividends" xlink:title="iascf-pfs_MergerReservesChangesIssuanceShareDividends"/>
  3732.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangesIssuanceShareDividends" xlink:to="_iascf-pfs_MergerReservesChangesIssuanceShareDividends_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangesIssuanceShareDividends" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3733.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangesIssuanceShareDividends_link" xlink:to="iascf-pfs_MergerReservesChangesIssuanceShareDividends" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangesIssuanceShareDividends_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3734.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangesIssuanceShareDividends_link" xlink:title="iascf-pfs_MergerReservesChangesIssuanceShareDividends">
  3735.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3736.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3737.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3738.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3739.     </reference>
  3740.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangesIssuanceBonusShares" xlink:label="iascf-pfs_MergerReservesChangesIssuanceBonusShares" xlink:title="iascf-pfs_MergerReservesChangesIssuanceBonusShares"/>
  3741.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangesIssuanceBonusShares" xlink:to="_iascf-pfs_MergerReservesChangesIssuanceBonusShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangesIssuanceBonusShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3742.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangesIssuanceBonusShares_link" xlink:to="iascf-pfs_MergerReservesChangesIssuanceBonusShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangesIssuanceBonusShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3743.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangesIssuanceBonusShares_link" xlink:title="iascf-pfs_MergerReservesChangesIssuanceBonusShares">
  3744.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3745.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3746.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3747.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3748.     </reference>
  3749.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination"/>
  3750.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3751.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3752.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_MergerReservesChangesEquityMovementsResultingBusinessCombination">
  3753.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3754.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3755.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3756.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3757.     </reference>
  3758.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangesCapitalReduction" xlink:label="iascf-pfs_MergerReservesChangesCapitalReduction" xlink:title="iascf-pfs_MergerReservesChangesCapitalReduction"/>
  3759.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangesCapitalReduction" xlink:to="_iascf-pfs_MergerReservesChangesCapitalReduction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangesCapitalReduction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3760.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangesCapitalReduction_link" xlink:to="iascf-pfs_MergerReservesChangesCapitalReduction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangesCapitalReduction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3761.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangesCapitalReduction_link" xlink:title="iascf-pfs_MergerReservesChangesCapitalReduction">
  3762.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3763.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3764.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3765.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3766.     </reference>
  3767.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChanges" xlink:label="iascf-pfs_MergerReservesChanges" xlink:title="iascf-pfs_MergerReservesChanges"/>
  3768.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChanges" xlink:to="_iascf-pfs_MergerReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3769.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChanges_link" xlink:to="iascf-pfs_MergerReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3770.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChanges_link" xlink:title="iascf-pfs_MergerReservesChanges">
  3771.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3772.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3773.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3774.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3775.     </reference>
  3776.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity"/>
  3777.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3778.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3779.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_MergerReservesChangeAccountingPolicyAffectingEquity">
  3780.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3781.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3782.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3783.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3784.     </reference>
  3785.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MergerReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_MergerReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_MergerReservesBeginningBalanceOriginallyStated"/>
  3786.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MergerReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_MergerReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MergerReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3787.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MergerReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_MergerReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MergerReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3788.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MergerReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_MergerReservesBeginningBalanceOriginallyStated">
  3789.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3790.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3791.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3792.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3793.     </reference>
  3794.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Merchandise" xlink:label="iascf-pfs_Merchandise" xlink:title="iascf-pfs_Merchandise"/>
  3795.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Merchandise" xlink:to="_iascf-pfs_Merchandise_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Merchandise" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3796.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Merchandise_link" xlink:to="iascf-pfs_Merchandise" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Merchandise_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3797.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Merchandise_link" xlink:title="iascf-pfs_Merchandise">
  3798.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3799.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3800.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3801.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3802.     </reference>
  3803.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Merchandise_link" xlink:title="iascf-pfs_Merchandise">
  3804.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3805.       <iascf-pfs:Number>2</iascf-pfs:Number>
  3806.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  3807.     </reference>
  3808.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Merchandise_link" xlink:title="iascf-pfs_Merchandise">
  3809.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3810.       <iascf-pfs:Number>2</iascf-pfs:Number>
  3811.       <iascf-pfs:Paragraph>34</iascf-pfs:Paragraph>
  3812.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  3813.     </reference>
  3814.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_MarketingDistributionCostsFunction" xlink:label="iascf-pfs_MarketingDistributionCostsFunction" xlink:title="iascf-pfs_MarketingDistributionCostsFunction"/>
  3815.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_MarketingDistributionCostsFunction" xlink:to="_iascf-pfs_MarketingDistributionCostsFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: MarketingDistributionCostsFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3816.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_MarketingDistributionCostsFunction_link" xlink:to="iascf-pfs_MarketingDistributionCostsFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_MarketingDistributionCostsFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3817.     <reference xlink:type="resource" xlink:label="_iascf-pfs_MarketingDistributionCostsFunction_link" xlink:title="iascf-pfs_MarketingDistributionCostsFunction">
  3818.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3819.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3820.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  3821.     </reference>
  3822.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_LossRedemptionExtinguishmentDebt" xlink:label="iascf-pfs_LossRedemptionExtinguishmentDebt" xlink:title="iascf-pfs_LossRedemptionExtinguishmentDebt"/>
  3823.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_LossRedemptionExtinguishmentDebt" xlink:to="_iascf-pfs_LossRedemptionExtinguishmentDebt_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: LossRedemptionExtinguishmentDebt" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3824.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_LossRedemptionExtinguishmentDebt_link" xlink:to="iascf-pfs_LossRedemptionExtinguishmentDebt" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_LossRedemptionExtinguishmentDebt_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3825.     <reference xlink:type="resource" xlink:label="_iascf-pfs_LossRedemptionExtinguishmentDebt_link" xlink:title="iascf-pfs_LossRedemptionExtinguishmentDebt">
  3826.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3827.     </reference>
  3828.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_LoanRepaymentsReceived" xlink:label="iascf-pfs_LoanRepaymentsReceived" xlink:title="iascf-pfs_LoanRepaymentsReceived"/>
  3829.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_LoanRepaymentsReceived" xlink:to="_iascf-pfs_LoanRepaymentsReceived_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: LoanRepaymentsReceived" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3830.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_LoanRepaymentsReceived_link" xlink:to="iascf-pfs_LoanRepaymentsReceived" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_LoanRepaymentsReceived_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3831.     <reference xlink:type="resource" xlink:label="_iascf-pfs_LoanRepaymentsReceived_link" xlink:title="iascf-pfs_LoanRepaymentsReceived">
  3832.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3833.     </reference>
  3834.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_LiabilitiesEquity" xlink:label="iascf-pfs_LiabilitiesEquity" xlink:title="iascf-pfs_LiabilitiesEquity"/>
  3835.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_LiabilitiesEquity" xlink:to="_iascf-pfs_LiabilitiesEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: LiabilitiesEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3836.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_LiabilitiesEquity_link" xlink:to="iascf-pfs_LiabilitiesEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_LiabilitiesEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3837.     <reference xlink:type="resource" xlink:label="_iascf-pfs_LiabilitiesEquity_link" xlink:title="iascf-pfs_LiabilitiesEquity">
  3838.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3839.     </reference>
  3840.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Liabilities" xlink:label="iascf-pfs_Liabilities" xlink:title="iascf-pfs_Liabilities"/>
  3841.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Liabilities" xlink:to="_iascf-pfs_Liabilities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Liabilities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3842.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Liabilities_link" xlink:to="iascf-pfs_Liabilities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Liabilities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3843.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Liabilities_link" xlink:title="iascf-pfs_Liabilities">
  3844.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  3845.     </reference>
  3846.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_LegalProceedingsProvisionNonCurrent" xlink:label="iascf-pfs_LegalProceedingsProvisionNonCurrent" xlink:title="iascf-pfs_LegalProceedingsProvisionNonCurrent"/>
  3847.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_LegalProceedingsProvisionNonCurrent" xlink:to="_iascf-pfs_LegalProceedingsProvisionNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: LegalProceedingsProvisionNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3848.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_LegalProceedingsProvisionNonCurrent_link" xlink:to="iascf-pfs_LegalProceedingsProvisionNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_LegalProceedingsProvisionNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3849.     <reference xlink:type="resource" xlink:label="_iascf-pfs_LegalProceedingsProvisionNonCurrent_link" xlink:title="iascf-pfs_LegalProceedingsProvisionNonCurrent">
  3850.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3851.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3852.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3853.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3854.     </reference>
  3855.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_LegalProceedingsProvisionCurrent" xlink:label="iascf-pfs_LegalProceedingsProvisionCurrent" xlink:title="iascf-pfs_LegalProceedingsProvisionCurrent"/>
  3856.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_LegalProceedingsProvisionCurrent" xlink:to="_iascf-pfs_LegalProceedingsProvisionCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: LegalProceedingsProvisionCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3857.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_LegalProceedingsProvisionCurrent_link" xlink:to="iascf-pfs_LegalProceedingsProvisionCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_LegalProceedingsProvisionCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3858.     <reference xlink:type="resource" xlink:label="_iascf-pfs_LegalProceedingsProvisionCurrent_link" xlink:title="iascf-pfs_LegalProceedingsProvisionCurrent">
  3859.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3860.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3861.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3862.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3863.     </reference>
  3864.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_LeaseholdImprovementsNet" xlink:label="iascf-pfs_LeaseholdImprovementsNet" xlink:title="iascf-pfs_LeaseholdImprovementsNet"/>
  3865.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_LeaseholdImprovementsNet" xlink:to="_iascf-pfs_LeaseholdImprovementsNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: LeaseholdImprovementsNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3866.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_LeaseholdImprovementsNet_link" xlink:to="iascf-pfs_LeaseholdImprovementsNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_LeaseholdImprovementsNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3867.     <reference xlink:type="resource" xlink:label="_iascf-pfs_LeaseholdImprovementsNet_link" xlink:title="iascf-pfs_LeaseholdImprovementsNet">
  3868.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3869.       <iascf-pfs:Number>16</iascf-pfs:Number>
  3870.       <iascf-pfs:Paragraph>60</iascf-pfs:Paragraph>
  3871.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3872.     </reference>
  3873.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Land" xlink:label="iascf-pfs_Land" xlink:title="iascf-pfs_Land"/>
  3874.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Land" xlink:to="_iascf-pfs_Land_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Land" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3875.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Land_link" xlink:to="iascf-pfs_Land" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Land_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3876.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Land_link" xlink:title="iascf-pfs_Land">
  3877.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3878.       <iascf-pfs:Number>16</iascf-pfs:Number>
  3879.       <iascf-pfs:Paragraph>60</iascf-pfs:Paragraph>
  3880.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3881.     </reference>
  3882.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ItemsClassifiedInvestingActivities" xlink:label="iascf-pfs_ItemsClassifiedInvestingActivities" xlink:title="iascf-pfs_ItemsClassifiedInvestingActivities"/>
  3883.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ItemsClassifiedInvestingActivities" xlink:to="_iascf-pfs_ItemsClassifiedInvestingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ItemsClassifiedInvestingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3884.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ItemsClassifiedInvestingActivities_link" xlink:to="iascf-pfs_ItemsClassifiedInvestingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ItemsClassifiedInvestingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3885.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ItemsClassifiedInvestingActivities_link" xlink:title="iascf-pfs_ItemsClassifiedInvestingActivities">
  3886.       <iascf-pfs:Name>IAS-SC</iascf-pfs:Name>
  3887.     </reference>
  3888.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IssuedCapitalReserves" xlink:label="iascf-pfs_IssuedCapitalReserves" xlink:title="iascf-pfs_IssuedCapitalReserves"/>
  3889.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IssuedCapitalReserves" xlink:to="_iascf-pfs_IssuedCapitalReserves_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IssuedCapitalReserves" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3890.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IssuedCapitalReserves_link" xlink:to="iascf-pfs_IssuedCapitalReserves" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IssuedCapitalReserves_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3891.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IssuedCapitalReserves_link" xlink:title="iascf-pfs_IssuedCapitalReserves">
  3892.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3893.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3894.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3895.       <iascf-pfs:Subparagraph>m</iascf-pfs:Subparagraph>
  3896.     </reference>
  3897.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IssuedCapitalMovements" xlink:label="iascf-pfs_IssuedCapitalMovements" xlink:title="iascf-pfs_IssuedCapitalMovements"/>
  3898.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IssuedCapitalMovements" xlink:to="_iascf-pfs_IssuedCapitalMovements_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IssuedCapitalMovements" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3899.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IssuedCapitalMovements_link" xlink:to="iascf-pfs_IssuedCapitalMovements" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IssuedCapitalMovements_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3900.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IssuedCapitalMovements_link" xlink:title="iascf-pfs_IssuedCapitalMovements">
  3901.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3902.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3903.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  3904.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  3905.     </reference>
  3906.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IssuedCapital" xlink:label="iascf-pfs_IssuedCapital" xlink:title="iascf-pfs_IssuedCapital"/>
  3907.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IssuedCapital" xlink:to="_iascf-pfs_IssuedCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IssuedCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3908.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IssuedCapital_link" xlink:to="iascf-pfs_IssuedCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IssuedCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3909.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IssuedCapital_link" xlink:title="iascf-pfs_IssuedCapital">
  3910.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3911.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3912.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  3913.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  3914.     </reference>
  3915.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IssuedCapital_link" xlink:title="iascf-pfs_IssuedCapital">
  3916.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3917.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3918.       <iascf-pfs:Paragraph>72</iascf-pfs:Paragraph>
  3919.     </reference>
  3920.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InvestmentsSubsidiaries" xlink:label="iascf-pfs_InvestmentsSubsidiaries" xlink:title="iascf-pfs_InvestmentsSubsidiaries"/>
  3921.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InvestmentsSubsidiaries" xlink:to="_iascf-pfs_InvestmentsSubsidiaries_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InvestmentsSubsidiaries" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3922.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InvestmentsSubsidiaries_link" xlink:to="iascf-pfs_InvestmentsSubsidiaries" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InvestmentsSubsidiaries_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3923.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InvestmentsSubsidiaries_link" xlink:title="iascf-pfs_InvestmentsSubsidiaries">
  3924.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3925.       <iascf-pfs:Number>27</iascf-pfs:Number>
  3926.       <iascf-pfs:Paragraph>29</iascf-pfs:Paragraph>
  3927.     </reference>
  3928.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InvestmentsSubsidiaries_link" xlink:title="iascf-pfs_InvestmentsSubsidiaries">
  3929.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3930.       <iascf-pfs:Number>27</iascf-pfs:Number>
  3931.       <iascf-pfs:Paragraph>30</iascf-pfs:Paragraph>
  3932.     </reference>
  3933.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InvestmentsJointVentures" xlink:label="iascf-pfs_InvestmentsJointVentures" xlink:title="iascf-pfs_InvestmentsJointVentures"/>
  3934.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InvestmentsJointVentures" xlink:to="_iascf-pfs_InvestmentsJointVentures_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InvestmentsJointVentures" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3935.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InvestmentsJointVentures_link" xlink:to="iascf-pfs_InvestmentsJointVentures" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InvestmentsJointVentures_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3936.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InvestmentsJointVentures_link" xlink:title="iascf-pfs_InvestmentsJointVentures">
  3937.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3938.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3939.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3940.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3941.     </reference>
  3942.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InvestmentsJointVentures_link" xlink:title="iascf-pfs_InvestmentsJointVentures">
  3943.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3944.       <iascf-pfs:Number>31</iascf-pfs:Number>
  3945.       <iascf-pfs:Paragraph>47</iascf-pfs:Paragraph>
  3946.     </reference>
  3947.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InvestmentsAssociates" xlink:label="iascf-pfs_InvestmentsAssociates" xlink:title="iascf-pfs_InvestmentsAssociates"/>
  3948.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InvestmentsAssociates" xlink:to="_iascf-pfs_InvestmentsAssociates_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InvestmentsAssociates" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3949.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InvestmentsAssociates_link" xlink:to="iascf-pfs_InvestmentsAssociates" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InvestmentsAssociates_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3950.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InvestmentsAssociates_link" xlink:title="iascf-pfs_InvestmentsAssociates">
  3951.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3952.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3953.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3954.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  3955.     </reference>
  3956.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InvestmentsAssociates_link" xlink:title="iascf-pfs_InvestmentsAssociates">
  3957.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3958.       <iascf-pfs:Number>28</iascf-pfs:Number>
  3959.       <iascf-pfs:Paragraph>28</iascf-pfs:Paragraph>
  3960.     </reference>
  3961.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InvestmentProperty" xlink:label="iascf-pfs_InvestmentProperty" xlink:title="iascf-pfs_InvestmentProperty"/>
  3962.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InvestmentProperty" xlink:to="_iascf-pfs_InvestmentProperty_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InvestmentProperty" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3963.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InvestmentProperty_link" xlink:to="iascf-pfs_InvestmentProperty" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InvestmentProperty_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3964.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InvestmentProperty_link" xlink:title="iascf-pfs_InvestmentProperty">
  3965.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3966.       <iascf-pfs:Number>40</iascf-pfs:Number>
  3967.       <iascf-pfs:Paragraph>69</iascf-pfs:Paragraph>
  3968.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  3969.     </reference>
  3970.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Inventories" xlink:label="iascf-pfs_Inventories" xlink:title="iascf-pfs_Inventories"/>
  3971.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Inventories" xlink:to="_iascf-pfs_Inventories_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Inventories" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3972.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Inventories_link" xlink:to="iascf-pfs_Inventories" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Inventories_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3973.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Inventories_link" xlink:title="iascf-pfs_Inventories">
  3974.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3975.       <iascf-pfs:Number>1</iascf-pfs:Number>
  3976.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  3977.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  3978.     </reference>
  3979.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Inventories_link" xlink:title="iascf-pfs_Inventories">
  3980.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3981.       <iascf-pfs:Number>2</iascf-pfs:Number>
  3982.       <iascf-pfs:Paragraph>34</iascf-pfs:Paragraph>
  3983.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  3984.     </reference>
  3985.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestReceivedClassifiedOperating" xlink:label="iascf-pfs_InterestReceivedClassifiedOperating" xlink:title="iascf-pfs_InterestReceivedClassifiedOperating"/>
  3986.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestReceivedClassifiedOperating" xlink:to="_iascf-pfs_InterestReceivedClassifiedOperating_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestReceivedClassifiedOperating" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  3987.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestReceivedClassifiedOperating_link" xlink:to="iascf-pfs_InterestReceivedClassifiedOperating" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestReceivedClassifiedOperating_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  3988.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestReceivedClassifiedOperating_link" xlink:title="iascf-pfs_InterestReceivedClassifiedOperating">
  3989.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3990.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3991.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  3992.     </reference>
  3993.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestReceivedClassifiedOperating_link" xlink:title="iascf-pfs_InterestReceivedClassifiedOperating">
  3994.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  3995.       <iascf-pfs:Number>7</iascf-pfs:Number>
  3996.       <iascf-pfs:Paragraph>33</iascf-pfs:Paragraph>
  3997.     </reference>
  3998.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestReceivedClassifiedInvesting" xlink:label="iascf-pfs_InterestReceivedClassifiedInvesting" xlink:title="iascf-pfs_InterestReceivedClassifiedInvesting"/>
  3999.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestReceivedClassifiedInvesting" xlink:to="_iascf-pfs_InterestReceivedClassifiedInvesting_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestReceivedClassifiedInvesting" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4000.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestReceivedClassifiedInvesting_link" xlink:to="iascf-pfs_InterestReceivedClassifiedInvesting" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestReceivedClassifiedInvesting_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4001.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestReceivedClassifiedInvesting_link" xlink:title="iascf-pfs_InterestReceivedClassifiedInvesting">
  4002.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4003.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4004.       <iascf-pfs:Paragraph>33</iascf-pfs:Paragraph>
  4005.     </reference>
  4006.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestReceivedClassifiedInvesting_link" xlink:title="iascf-pfs_InterestReceivedClassifiedInvesting">
  4007.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4008.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4009.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  4010.     </reference>
  4011.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestRateSwapsNonCurrent" xlink:label="iascf-pfs_InterestRateSwapsNonCurrent" xlink:title="iascf-pfs_InterestRateSwapsNonCurrent"/>
  4012.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestRateSwapsNonCurrent" xlink:to="_iascf-pfs_InterestRateSwapsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestRateSwapsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4013.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestRateSwapsNonCurrent_link" xlink:to="iascf-pfs_InterestRateSwapsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestRateSwapsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4014.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestRateSwapsNonCurrent_link" xlink:title="iascf-pfs_InterestRateSwapsNonCurrent">
  4015.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4016.     </reference>
  4017.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestRateSwapsCurrent" xlink:label="iascf-pfs_InterestRateSwapsCurrent" xlink:title="iascf-pfs_InterestRateSwapsCurrent"/>
  4018.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestRateSwapsCurrent" xlink:to="_iascf-pfs_InterestRateSwapsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestRateSwapsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4019.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestRateSwapsCurrent_link" xlink:to="iascf-pfs_InterestRateSwapsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestRateSwapsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4020.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestRateSwapsCurrent_link" xlink:title="iascf-pfs_InterestRateSwapsCurrent">
  4021.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4022.     </reference>
  4023.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestPaidClassifiedOperating" xlink:label="iascf-pfs_InterestPaidClassifiedOperating" xlink:title="iascf-pfs_InterestPaidClassifiedOperating"/>
  4024.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestPaidClassifiedOperating" xlink:to="_iascf-pfs_InterestPaidClassifiedOperating_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestPaidClassifiedOperating" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4025.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestPaidClassifiedOperating_link" xlink:to="iascf-pfs_InterestPaidClassifiedOperating" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestPaidClassifiedOperating_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4026.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestPaidClassifiedOperating_link" xlink:title="iascf-pfs_InterestPaidClassifiedOperating">
  4027.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4028.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4029.       <iascf-pfs:Paragraph>33</iascf-pfs:Paragraph>
  4030.     </reference>
  4031.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestPaidClassifiedOperating_link" xlink:title="iascf-pfs_InterestPaidClassifiedOperating">
  4032.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4033.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4034.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  4035.     </reference>
  4036.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestPaidClassifiedFinancing" xlink:label="iascf-pfs_InterestPaidClassifiedFinancing" xlink:title="iascf-pfs_InterestPaidClassifiedFinancing"/>
  4037.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestPaidClassifiedFinancing" xlink:to="_iascf-pfs_InterestPaidClassifiedFinancing_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestPaidClassifiedFinancing" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4038.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestPaidClassifiedFinancing_link" xlink:to="iascf-pfs_InterestPaidClassifiedFinancing" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestPaidClassifiedFinancing_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4039.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestPaidClassifiedFinancing_link" xlink:title="iascf-pfs_InterestPaidClassifiedFinancing">
  4040.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4041.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4042.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  4043.     </reference>
  4044.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities"/>
  4045.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestIncomeRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4046.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4047.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_InterestIncomeRelatingCashFlowsOperatingActivities">
  4048.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4049.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4050.       <iascf-pfs:Paragraph>Appendix</iascf-pfs:Paragraph>
  4051.     </reference>
  4052.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestIncome" xlink:label="iascf-pfs_InterestIncome" xlink:title="iascf-pfs_InterestIncome"/>
  4053.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestIncome" xlink:to="_iascf-pfs_InterestIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4054.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestIncome_link" xlink:to="iascf-pfs_InterestIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4055.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestIncome_link" xlink:title="iascf-pfs_InterestIncome">
  4056.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4057.       <iascf-pfs:Number>18</iascf-pfs:Number>
  4058.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  4059.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4060.       <iascf-pfs:Clause>iii</iascf-pfs:Clause>
  4061.     </reference>
  4062.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestExpenseRedeemablePreferenceShares" xlink:label="iascf-pfs_InterestExpenseRedeemablePreferenceShares" xlink:title="iascf-pfs_InterestExpenseRedeemablePreferenceShares"/>
  4063.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestExpenseRedeemablePreferenceShares" xlink:to="_iascf-pfs_InterestExpenseRedeemablePreferenceShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestExpenseRedeemablePreferenceShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4064.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestExpenseRedeemablePreferenceShares_link" xlink:to="iascf-pfs_InterestExpenseRedeemablePreferenceShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestExpenseRedeemablePreferenceShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4065.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestExpenseRedeemablePreferenceShares_link" xlink:title="iascf-pfs_InterestExpenseRedeemablePreferenceShares">
  4066.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4067.     </reference>
  4068.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestExpenseOtherFinancingInstruments" xlink:label="iascf-pfs_InterestExpenseOtherFinancingInstruments" xlink:title="iascf-pfs_InterestExpenseOtherFinancingInstruments"/>
  4069.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestExpenseOtherFinancingInstruments" xlink:to="_iascf-pfs_InterestExpenseOtherFinancingInstruments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestExpenseOtherFinancingInstruments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4070.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestExpenseOtherFinancingInstruments_link" xlink:to="iascf-pfs_InterestExpenseOtherFinancingInstruments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestExpenseOtherFinancingInstruments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4071.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestExpenseOtherFinancingInstruments_link" xlink:title="iascf-pfs_InterestExpenseOtherFinancingInstruments">
  4072.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4073.     </reference>
  4074.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestExpenseNonRedeemablePreferenceShares" xlink:label="iascf-pfs_InterestExpenseNonRedeemablePreferenceShares" xlink:title="iascf-pfs_InterestExpenseNonRedeemablePreferenceShares"/>
  4075.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestExpenseNonRedeemablePreferenceShares" xlink:to="_iascf-pfs_InterestExpenseNonRedeemablePreferenceShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestExpenseNonRedeemablePreferenceShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4076.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestExpenseNonRedeemablePreferenceShares_link" xlink:to="iascf-pfs_InterestExpenseNonRedeemablePreferenceShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestExpenseNonRedeemablePreferenceShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4077.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestExpenseNonRedeemablePreferenceShares_link" xlink:title="iascf-pfs_InterestExpenseNonRedeemablePreferenceShares">
  4078.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4079.     </reference>
  4080.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestExpenseFinanceLeaseObligations" xlink:label="iascf-pfs_InterestExpenseFinanceLeaseObligations" xlink:title="iascf-pfs_InterestExpenseFinanceLeaseObligations"/>
  4081.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestExpenseFinanceLeaseObligations" xlink:to="_iascf-pfs_InterestExpenseFinanceLeaseObligations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestExpenseFinanceLeaseObligations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4082.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestExpenseFinanceLeaseObligations_link" xlink:to="iascf-pfs_InterestExpenseFinanceLeaseObligations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestExpenseFinanceLeaseObligations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4083.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestExpenseFinanceLeaseObligations_link" xlink:title="iascf-pfs_InterestExpenseFinanceLeaseObligations">
  4084.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4085.     </reference>
  4086.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestExpenseDebenturesOtherLoans" xlink:label="iascf-pfs_InterestExpenseDebenturesOtherLoans" xlink:title="iascf-pfs_InterestExpenseDebenturesOtherLoans"/>
  4087.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestExpenseDebenturesOtherLoans" xlink:to="_iascf-pfs_InterestExpenseDebenturesOtherLoans_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestExpenseDebenturesOtherLoans" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4088.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestExpenseDebenturesOtherLoans_link" xlink:to="iascf-pfs_InterestExpenseDebenturesOtherLoans" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestExpenseDebenturesOtherLoans_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4089.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestExpenseDebenturesOtherLoans_link" xlink:title="iascf-pfs_InterestExpenseDebenturesOtherLoans">
  4090.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4091.     </reference>
  4092.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestExpenseBankBorrowings" xlink:label="iascf-pfs_InterestExpenseBankBorrowings" xlink:title="iascf-pfs_InterestExpenseBankBorrowings"/>
  4093.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestExpenseBankBorrowings" xlink:to="_iascf-pfs_InterestExpenseBankBorrowings_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestExpenseBankBorrowings" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4094.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestExpenseBankBorrowings_link" xlink:to="iascf-pfs_InterestExpenseBankBorrowings" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestExpenseBankBorrowings_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4095.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestExpenseBankBorrowings_link" xlink:title="iascf-pfs_InterestExpenseBankBorrowings">
  4096.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4097.     </reference>
  4098.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestExpense" xlink:label="iascf-pfs_InterestExpense" xlink:title="iascf-pfs_InterestExpense"/>
  4099.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestExpense" xlink:to="_iascf-pfs_InterestExpense_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestExpense" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4100.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestExpense_link" xlink:to="iascf-pfs_InterestExpense" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestExpense_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4101.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestExpense_link" xlink:title="iascf-pfs_InterestExpense">
  4102.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4103.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4104.       <iascf-pfs:Paragraph>170</iascf-pfs:Paragraph>
  4105.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4106.       <iascf-pfs:Clause>i</iascf-pfs:Clause>
  4107.     </reference>
  4108.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestEarnedLoans" xlink:label="iascf-pfs_InterestEarnedLoans" xlink:title="iascf-pfs_InterestEarnedLoans"/>
  4109.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestEarnedLoans" xlink:to="_iascf-pfs_InterestEarnedLoans_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestEarnedLoans" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4110.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestEarnedLoans_link" xlink:to="iascf-pfs_InterestEarnedLoans" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestEarnedLoans_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4111.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestEarnedLoans_link" xlink:title="iascf-pfs_InterestEarnedLoans">
  4112.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4113.     </reference>
  4114.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestCapitalisedConstructionAssets" xlink:label="iascf-pfs_InterestCapitalisedConstructionAssets" xlink:title="iascf-pfs_InterestCapitalisedConstructionAssets"/>
  4115.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestCapitalisedConstructionAssets" xlink:to="_iascf-pfs_InterestCapitalisedConstructionAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestCapitalisedConstructionAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4116.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestCapitalisedConstructionAssets_link" xlink:to="iascf-pfs_InterestCapitalisedConstructionAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestCapitalisedConstructionAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4117.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestCapitalisedConstructionAssets_link" xlink:title="iascf-pfs_InterestCapitalisedConstructionAssets">
  4118.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4119.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4120.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  4121.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4122.     </reference>
  4123.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestBearingBorrowingsTotal" xlink:label="iascf-pfs_InterestBearingBorrowingsTotal" xlink:title="iascf-pfs_InterestBearingBorrowingsTotal"/>
  4124.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestBearingBorrowingsTotal" xlink:to="_iascf-pfs_InterestBearingBorrowingsTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestBearingBorrowingsTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4125.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestBearingBorrowingsTotal_link" xlink:to="iascf-pfs_InterestBearingBorrowingsTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestBearingBorrowingsTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4126.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestBearingBorrowingsTotal_link" xlink:title="iascf-pfs_InterestBearingBorrowingsTotal">
  4127.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4128.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4129.       <iascf-pfs:Paragraph>67</iascf-pfs:Paragraph>
  4130.     </reference>
  4131.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestBearingBorrowingsNonCurrent" xlink:label="iascf-pfs_InterestBearingBorrowingsNonCurrent" xlink:title="iascf-pfs_InterestBearingBorrowingsNonCurrent"/>
  4132.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestBearingBorrowingsNonCurrent" xlink:to="_iascf-pfs_InterestBearingBorrowingsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestBearingBorrowingsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4133.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestBearingBorrowingsNonCurrent_link" xlink:to="iascf-pfs_InterestBearingBorrowingsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestBearingBorrowingsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4134.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestBearingBorrowingsNonCurrent_link" xlink:title="iascf-pfs_InterestBearingBorrowingsNonCurrent">
  4135.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4136.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4137.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  4138.       <iascf-pfs:Subparagraph>k</iascf-pfs:Subparagraph>
  4139.     </reference>
  4140.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_InterestBearingBorrowingsCurrent" xlink:label="iascf-pfs_InterestBearingBorrowingsCurrent" xlink:title="iascf-pfs_InterestBearingBorrowingsCurrent"/>
  4141.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_InterestBearingBorrowingsCurrent" xlink:to="_iascf-pfs_InterestBearingBorrowingsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: InterestBearingBorrowingsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4142.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_InterestBearingBorrowingsCurrent_link" xlink:to="iascf-pfs_InterestBearingBorrowingsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_InterestBearingBorrowingsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4143.     <reference xlink:type="resource" xlink:label="_iascf-pfs_InterestBearingBorrowingsCurrent_link" xlink:title="iascf-pfs_InterestBearingBorrowingsCurrent">
  4144.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4145.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4146.       <iascf-pfs:Paragraph>67</iascf-pfs:Paragraph>
  4147.     </reference>
  4148.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IntangibleAssets" xlink:label="iascf-pfs_IntangibleAssets" xlink:title="iascf-pfs_IntangibleAssets"/>
  4149.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IntangibleAssets" xlink:to="_iascf-pfs_IntangibleAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IntangibleAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4150.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IntangibleAssets_link" xlink:to="iascf-pfs_IntangibleAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IntangibleAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4151.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IntangibleAssets_link" xlink:title="iascf-pfs_IntangibleAssets">
  4152.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4153.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4154.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  4155.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4156.     </reference>
  4157.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseWorkingCapital" xlink:label="iascf-pfs_IncreaseDecreaseWorkingCapital" xlink:title="iascf-pfs_IncreaseDecreaseWorkingCapital"/>
  4158.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseWorkingCapital" xlink:to="_iascf-pfs_IncreaseDecreaseWorkingCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseWorkingCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4159.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseWorkingCapital_link" xlink:to="iascf-pfs_IncreaseDecreaseWorkingCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseWorkingCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4160.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseWorkingCapital_link" xlink:title="iascf-pfs_IncreaseDecreaseWorkingCapital">
  4161.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4162.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4163.       <iascf-pfs:Paragraph>Appendix</iascf-pfs:Paragraph>
  4164.     </reference>
  4165.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseTradeOtherReceivables" xlink:label="iascf-pfs_IncreaseDecreaseTradeOtherReceivables" xlink:title="iascf-pfs_IncreaseDecreaseTradeOtherReceivables"/>
  4166.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseTradeOtherReceivables" xlink:to="_iascf-pfs_IncreaseDecreaseTradeOtherReceivables_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseTradeOtherReceivables" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4167.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseTradeOtherReceivables_link" xlink:to="iascf-pfs_IncreaseDecreaseTradeOtherReceivables" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseTradeOtherReceivables_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4168.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseTradeOtherReceivables_link" xlink:title="iascf-pfs_IncreaseDecreaseTradeOtherReceivables">
  4169.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4170.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4171.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4172.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4173.     </reference>
  4174.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseTradeOtherPayables" xlink:label="iascf-pfs_IncreaseDecreaseTradeOtherPayables" xlink:title="iascf-pfs_IncreaseDecreaseTradeOtherPayables"/>
  4175.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseTradeOtherPayables" xlink:to="_iascf-pfs_IncreaseDecreaseTradeOtherPayables_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseTradeOtherPayables" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4176.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseTradeOtherPayables_link" xlink:to="iascf-pfs_IncreaseDecreaseTradeOtherPayables" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseTradeOtherPayables_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4177.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseTradeOtherPayables_link" xlink:title="iascf-pfs_IncreaseDecreaseTradeOtherPayables">
  4178.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4179.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4180.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4181.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4182.     </reference>
  4183.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseTaxPayable" xlink:label="iascf-pfs_IncreaseDecreaseTaxPayable" xlink:title="iascf-pfs_IncreaseDecreaseTaxPayable"/>
  4184.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseTaxPayable" xlink:to="_iascf-pfs_IncreaseDecreaseTaxPayable_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseTaxPayable" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4185.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseTaxPayable_link" xlink:to="iascf-pfs_IncreaseDecreaseTaxPayable" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseTaxPayable_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4186.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseTaxPayable_link" xlink:title="iascf-pfs_IncreaseDecreaseTaxPayable">
  4187.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4188.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4189.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4190.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4191.     </reference>
  4192.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities"/>
  4193.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4194.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4195.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_IncreaseDecreaseProvisionsRelatingCashFlowsOperatingActivities">
  4196.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4197.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4198.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4199.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4200.     </reference>
  4201.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreasePrepayments" xlink:label="iascf-pfs_IncreaseDecreasePrepayments" xlink:title="iascf-pfs_IncreaseDecreasePrepayments"/>
  4202.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreasePrepayments" xlink:to="_iascf-pfs_IncreaseDecreasePrepayments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreasePrepayments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4203.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreasePrepayments_link" xlink:to="iascf-pfs_IncreaseDecreasePrepayments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreasePrepayments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4204.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreasePrepayments_link" xlink:title="iascf-pfs_IncreaseDecreasePrepayments">
  4205.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4206.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4207.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4208.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4209.     </reference>
  4210.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent" xlink:label="iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent" xlink:title="iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent"/>
  4211.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent" xlink:to="_iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseOtherLiabilitiesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4212.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent_link" xlink:to="iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4213.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent_link" xlink:title="iascf-pfs_IncreaseDecreaseOtherLiabilitiesCurrent">
  4214.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4215.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4216.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4217.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4218.     </reference>
  4219.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseOtherAssetsCurrent" xlink:label="iascf-pfs_IncreaseDecreaseOtherAssetsCurrent" xlink:title="iascf-pfs_IncreaseDecreaseOtherAssetsCurrent"/>
  4220.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseOtherAssetsCurrent" xlink:to="_iascf-pfs_IncreaseDecreaseOtherAssetsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseOtherAssetsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4221.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseOtherAssetsCurrent_link" xlink:to="iascf-pfs_IncreaseDecreaseOtherAssetsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseOtherAssetsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4222.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseOtherAssetsCurrent_link" xlink:title="iascf-pfs_IncreaseDecreaseOtherAssetsCurrent">
  4223.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4224.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4225.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4226.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4227.     </reference>
  4228.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseInventories" xlink:label="iascf-pfs_IncreaseDecreaseInventories" xlink:title="iascf-pfs_IncreaseDecreaseInventories"/>
  4229.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseInventories" xlink:to="_iascf-pfs_IncreaseDecreaseInventories_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseInventories" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4230.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseInventories_link" xlink:to="iascf-pfs_IncreaseDecreaseInventories" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseInventories_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4231.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseInventories_link" xlink:title="iascf-pfs_IncreaseDecreaseInventories">
  4232.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4233.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4234.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4235.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4236.     </reference>
  4237.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations" xlink:label="iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations" xlink:title="iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations"/>
  4238.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations" xlink:to="_iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseinPostEmploymentBenefitObligations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4239.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations_link" xlink:to="iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4240.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations_link" xlink:title="iascf-pfs_IncreaseDecreaseinPostEmploymentBenefitObligations">
  4241.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4242.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4243.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4244.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4245.     </reference>
  4246.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading" xlink:label="iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading" xlink:title="iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading"/>
  4247.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading" xlink:to="_iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseFinancialInstrumentsHeldTrading" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4248.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading_link" xlink:to="iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4249.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading_link" xlink:title="iascf-pfs_IncreaseDecreaseFinancialInstrumentsHeldTrading">
  4250.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4251.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4252.       <iascf-pfs:Paragraph>15</iascf-pfs:Paragraph>
  4253.     </reference>
  4254.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities"/>
  4255.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4256.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4257.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_IncreaseDecreaseDeferredItemsRelatingCashFlowsOperatingActivities">
  4258.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4259.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4260.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  4261.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4262.     </reference>
  4263.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress" xlink:label="iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress" xlink:title="iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress"/>
  4264.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress" xlink:to="_iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncreaseDecreaseConstructionContractWorkProgress" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4265.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress_link" xlink:to="iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4266.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress_link" xlink:title="iascf-pfs_IncreaseDecreaseConstructionContractWorkProgress">
  4267.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4268.     </reference>
  4269.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities"/>
  4270.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4271.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4272.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_IncomeTaxExpenseIncomeRelatingCashFlowsOperatingActivities">
  4273.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4274.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4275.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  4276.     </reference>
  4277.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncomeTaxExpenseIncome" xlink:label="iascf-pfs_IncomeTaxExpenseIncome" xlink:title="iascf-pfs_IncomeTaxExpenseIncome"/>
  4278.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncomeTaxExpenseIncome" xlink:to="_iascf-pfs_IncomeTaxExpenseIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncomeTaxExpenseIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4279.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncomeTaxExpenseIncome_link" xlink:to="iascf-pfs_IncomeTaxExpenseIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncomeTaxExpenseIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4280.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncomeTaxExpenseIncome_link" xlink:title="iascf-pfs_IncomeTaxExpenseIncome">
  4281.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4282.       <iascf-pfs:Number>12</iascf-pfs:Number>
  4283.       <iascf-pfs:Paragraph>77</iascf-pfs:Paragraph>
  4284.     </reference>
  4285.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncomeTaxExpenseIncome_link" xlink:title="iascf-pfs_IncomeTaxExpenseIncome">
  4286.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4287.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4288.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  4289.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  4290.     </reference>
  4291.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncomeTaxesRefunded" xlink:label="iascf-pfs_IncomeTaxesRefunded" xlink:title="iascf-pfs_IncomeTaxesRefunded"/>
  4292.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncomeTaxesRefunded" xlink:to="_iascf-pfs_IncomeTaxesRefunded_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncomeTaxesRefunded" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4293.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncomeTaxesRefunded_link" xlink:to="iascf-pfs_IncomeTaxesRefunded" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncomeTaxesRefunded_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4294.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncomeTaxesRefunded_link" xlink:title="iascf-pfs_IncomeTaxesRefunded">
  4295.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4296.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4297.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  4298.     </reference>
  4299.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncomeTaxesPaid" xlink:label="iascf-pfs_IncomeTaxesPaid" xlink:title="iascf-pfs_IncomeTaxesPaid"/>
  4300.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncomeTaxesPaid" xlink:to="_iascf-pfs_IncomeTaxesPaid_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncomeTaxesPaid" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4301.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncomeTaxesPaid_link" xlink:to="iascf-pfs_IncomeTaxesPaid" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncomeTaxesPaid_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4302.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncomeTaxesPaid_link" xlink:title="iascf-pfs_IncomeTaxesPaid">
  4303.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4304.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4305.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  4306.     </reference>
  4307.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncomeStatement" xlink:label="iascf-pfs_IncomeStatement" xlink:title="iascf-pfs_IncomeStatement"/>
  4308.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncomeStatement" xlink:to="_iascf-pfs_IncomeStatement_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncomeStatement" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4309.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncomeStatement_link" xlink:to="iascf-pfs_IncomeStatement" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncomeStatement_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4310.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncomeStatement_link" xlink:title="iascf-pfs_IncomeStatement">
  4311.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4312.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4313.       <iascf-pfs:Paragraph>7</iascf-pfs:Paragraph>
  4314.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4315.     </reference>
  4316.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_IncomeLossInvestments" xlink:label="iascf-pfs_IncomeLossInvestments" xlink:title="iascf-pfs_IncomeLossInvestments"/>
  4317.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_IncomeLossInvestments" xlink:to="_iascf-pfs_IncomeLossInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: IncomeLossInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4318.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_IncomeLossInvestments_link" xlink:to="iascf-pfs_IncomeLossInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_IncomeLossInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4319.     <reference xlink:type="resource" xlink:label="_iascf-pfs_IncomeLossInvestments_link" xlink:title="iascf-pfs_IncomeLossInvestments">
  4320.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4321.     </reference>
  4322.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities"/>
  4323.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ImpairmentChargeReversalRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4324.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4325.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_ImpairmentChargeReversalRelatingCashFlowsOperatingActivities">
  4326.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4327.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4328.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  4329.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4330.     </reference>
  4331.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HeldTradingNonCurrent" xlink:label="iascf-pfs_HeldTradingNonCurrent" xlink:title="iascf-pfs_HeldTradingNonCurrent"/>
  4332.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HeldTradingNonCurrent" xlink:to="_iascf-pfs_HeldTradingNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HeldTradingNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4333.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HeldTradingNonCurrent_link" xlink:to="iascf-pfs_HeldTradingNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HeldTradingNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4334.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HeldTradingNonCurrent_link" xlink:title="iascf-pfs_HeldTradingNonCurrent">
  4335.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4336.     </reference>
  4337.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HeldTradingCurrent" xlink:label="iascf-pfs_HeldTradingCurrent" xlink:title="iascf-pfs_HeldTradingCurrent"/>
  4338.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HeldTradingCurrent" xlink:to="_iascf-pfs_HeldTradingCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HeldTradingCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4339.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HeldTradingCurrent_link" xlink:to="iascf-pfs_HeldTradingCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HeldTradingCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4340.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HeldTradingCurrent_link" xlink:title="iascf-pfs_HeldTradingCurrent">
  4341.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4342.     </reference>
  4343.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HeldMaturityInvestmentsNonCurrent" xlink:label="iascf-pfs_HeldMaturityInvestmentsNonCurrent" xlink:title="iascf-pfs_HeldMaturityInvestmentsNonCurrent"/>
  4344.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HeldMaturityInvestmentsNonCurrent" xlink:to="_iascf-pfs_HeldMaturityInvestmentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HeldMaturityInvestmentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4345.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HeldMaturityInvestmentsNonCurrent_link" xlink:to="iascf-pfs_HeldMaturityInvestmentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HeldMaturityInvestmentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4346.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HeldMaturityInvestmentsNonCurrent_link" xlink:title="iascf-pfs_HeldMaturityInvestmentsNonCurrent">
  4347.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4348.     </reference>
  4349.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HeldMaturityInvestmentsCurrent" xlink:label="iascf-pfs_HeldMaturityInvestmentsCurrent" xlink:title="iascf-pfs_HeldMaturityInvestmentsCurrent"/>
  4350.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HeldMaturityInvestmentsCurrent" xlink:to="_iascf-pfs_HeldMaturityInvestmentsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HeldMaturityInvestmentsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4351.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HeldMaturityInvestmentsCurrent_link" xlink:to="iascf-pfs_HeldMaturityInvestmentsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HeldMaturityInvestmentsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4352.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HeldMaturityInvestmentsCurrent_link" xlink:title="iascf-pfs_HeldMaturityInvestmentsCurrent">
  4353.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4354.     </reference>
  4355.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesRestatedBalance" xlink:label="iascf-pfs_HedgingReservesRestatedBalance" xlink:title="iascf-pfs_HedgingReservesRestatedBalance"/>
  4356.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesRestatedBalance" xlink:to="_iascf-pfs_HedgingReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4357.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesRestatedBalance_link" xlink:to="iascf-pfs_HedgingReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4358.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesRestatedBalance_link" xlink:title="iascf-pfs_HedgingReservesRestatedBalance">
  4359.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4360.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4361.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4362.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4363.     </reference>
  4364.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_HedgingReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_HedgingReservesPriorPeriodAdjustments"/>
  4365.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_HedgingReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4366.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_HedgingReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4367.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_HedgingReservesPriorPeriodAdjustments">
  4368.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4369.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4370.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4371.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4372.     </reference>
  4373.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity"/>
  4374.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4375.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4376.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_HedgingReservesFundamentalErrorsAffectingEquity">
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  4379.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4380.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4381.     </reference>
  4382.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesEndingBalance" xlink:label="iascf-pfs_HedgingReservesEndingBalance" xlink:title="iascf-pfs_HedgingReservesEndingBalance"/>
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  4386.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4387.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4388.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4389.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4390.     </reference>
  4391.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesRealisationCashFlowHedgesRemovedEquity" xlink:label="iascf-pfs_HedgingReservesChangesRealisationCashFlowHedgesRemovedEquity" xlink:title="iascf-pfs_HedgingReservesChangesRealisationCashFlowHedgesRemovedEquity"/>
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  4395.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4396.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4397.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4398.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4399.     </reference>
  4400.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_HedgingReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_HedgingReservesChangesOtherMovementsEquity"/>
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  4404.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4405.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4406.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4407.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4408.     </reference>
  4409.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesNetGainsLossesNotRecognisedIncome" xlink:label="iascf-pfs_HedgingReservesChangesNetGainsLossesNotRecognisedIncome" xlink:title="iascf-pfs_HedgingReservesChangesNetGainsLossesNotRecognisedIncome"/>
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  4413.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4414.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4415.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4416.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4417.     </reference>
  4418.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesGrossCashFlowHedgeGainsLosses" xlink:label="iascf-pfs_HedgingReservesChangesGrossCashFlowHedgeGainsLosses" xlink:title="iascf-pfs_HedgingReservesChangesGrossCashFlowHedgeGainsLosses"/>
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  4422.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4423.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4424.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  4425.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4426.     </reference>
  4427.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_HedgingReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_HedgingReservesChangesEquityMovementsResultingBusinessCombination"/>
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  4431.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4432.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4433.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4434.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4435.     </reference>
  4436.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment" xlink:label="iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment" xlink:title="iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment"/>
  4437.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment" xlink:to="_iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesChangesDeferredTaxAdjustment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4438.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment_link" xlink:to="iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
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  4440.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4441.       <iascf-pfs:Number>12</iascf-pfs:Number>
  4442.       <iascf-pfs:Paragraph>62</iascf-pfs:Paragraph>
  4443.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4444.     </reference>
  4445.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment">
  4446.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4447.       <iascf-pfs:Number>12</iascf-pfs:Number>
  4448.       <iascf-pfs:Paragraph>63</iascf-pfs:Paragraph>
  4449.     </reference>
  4450.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_HedgingReservesChangesDeferredTaxAdjustment">
  4451.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4452.       <iascf-pfs:Number>12</iascf-pfs:Number>
  4453.       <iascf-pfs:Paragraph>64</iascf-pfs:Paragraph>
  4454.     </reference>
  4455.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesConversionDebtEquity" xlink:label="iascf-pfs_HedgingReservesChangesConversionDebtEquity" xlink:title="iascf-pfs_HedgingReservesChangesConversionDebtEquity"/>
  4456.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesChangesConversionDebtEquity" xlink:to="_iascf-pfs_HedgingReservesChangesConversionDebtEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesChangesConversionDebtEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4457.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesChangesConversionDebtEquity_link" xlink:to="iascf-pfs_HedgingReservesChangesConversionDebtEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesChangesConversionDebtEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
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  4459.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4460.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4461.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4462.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4463.     </reference>
  4464.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment" xlink:label="iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment" xlink:title="iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment"/>
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  4468.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4469.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4470.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  4471.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4472.       <iascf-pfs:Clause>iii</iascf-pfs:Clause>
  4473.     </reference>
  4474.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedInventory" xlink:label="iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedInventory" xlink:title="iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedInventory"/>
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  4478.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4479.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4480.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  4481.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4482.       <iascf-pfs:Clause>iii</iascf-pfs:Clause>
  4483.     </reference>
  4484.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedIncome" xlink:label="iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedIncome" xlink:title="iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedIncome"/>
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  4487.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedIncome_link" xlink:title="iascf-pfs_HedgingReservesChangesCashFlowHedgeGainsLossesTransferedIncome">
  4488.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4489.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4490.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  4491.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4492.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  4493.     </reference>
  4494.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChanges" xlink:label="iascf-pfs_HedgingReservesChanges" xlink:title="iascf-pfs_HedgingReservesChanges"/>
  4495.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesChanges" xlink:to="_iascf-pfs_HedgingReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4496.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesChanges_link" xlink:to="iascf-pfs_HedgingReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4497.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesChanges_link" xlink:title="iascf-pfs_HedgingReservesChanges">
  4498.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4499.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4500.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4501.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4502.     </reference>
  4503.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity"/>
  4504.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4505.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4506.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_HedgingReservesChangeAccountingPolicyAffectingEquity">
  4507.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4508.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4509.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4510.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4511.     </reference>
  4512.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated"/>
  4513.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: HedgingReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4514.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4515.     <reference xlink:type="resource" xlink:label="_iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_HedgingReservesBeginningBalanceOriginallyStated">
  4516.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4517.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4518.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4519.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  4520.     </reference>
  4521.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GrossProfitFunction" xlink:label="iascf-pfs_GrossProfitFunction" xlink:title="iascf-pfs_GrossProfitFunction"/>
  4522.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GrossProfitFunction" xlink:to="_iascf-pfs_GrossProfitFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GrossProfitFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4523.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GrossProfitFunction_link" xlink:to="iascf-pfs_GrossProfitFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GrossProfitFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4524.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GrossProfitFunction_link" xlink:title="iascf-pfs_GrossProfitFunction">
  4525.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4526.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4527.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  4528.     </reference>
  4529.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GovernmentGrantsReceived" xlink:label="iascf-pfs_GovernmentGrantsReceived" xlink:title="iascf-pfs_GovernmentGrantsReceived"/>
  4530.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GovernmentGrantsReceived" xlink:to="_iascf-pfs_GovernmentGrantsReceived_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GovernmentGrantsReceived" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4531.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GovernmentGrantsReceived_link" xlink:to="iascf-pfs_GovernmentGrantsReceived" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GovernmentGrantsReceived_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4532.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GovernmentGrantsReceived_link" xlink:title="iascf-pfs_GovernmentGrantsReceived">
  4533.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4534.     </reference>
  4535.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GovernmentGrantsNonCurrent" xlink:label="iascf-pfs_GovernmentGrantsNonCurrent" xlink:title="iascf-pfs_GovernmentGrantsNonCurrent"/>
  4536.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GovernmentGrantsNonCurrent" xlink:to="_iascf-pfs_GovernmentGrantsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GovernmentGrantsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4537.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GovernmentGrantsNonCurrent_link" xlink:to="iascf-pfs_GovernmentGrantsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GovernmentGrantsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4538.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GovernmentGrantsNonCurrent_link" xlink:title="iascf-pfs_GovernmentGrantsNonCurrent">
  4539.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4540.       <iascf-pfs:Number>20</iascf-pfs:Number>
  4541.       <iascf-pfs:Paragraph>24</iascf-pfs:Paragraph>
  4542.     </reference>
  4543.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GovernmentGrantsCurrent" xlink:label="iascf-pfs_GovernmentGrantsCurrent" xlink:title="iascf-pfs_GovernmentGrantsCurrent"/>
  4544.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GovernmentGrantsCurrent" xlink:to="_iascf-pfs_GovernmentGrantsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GovernmentGrantsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4545.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GovernmentGrantsCurrent_link" xlink:to="iascf-pfs_GovernmentGrantsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GovernmentGrantsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4546.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GovernmentGrantsCurrent_link" xlink:title="iascf-pfs_GovernmentGrantsCurrent">
  4547.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4548.       <iascf-pfs:Number>20</iascf-pfs:Number>
  4549.       <iascf-pfs:Paragraph>24</iascf-pfs:Paragraph>
  4550.     </reference>
  4551.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GoodwillNet" xlink:label="iascf-pfs_GoodwillNet" xlink:title="iascf-pfs_GoodwillNet"/>
  4552.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GoodwillNet" xlink:to="_iascf-pfs_GoodwillNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GoodwillNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4553.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GoodwillNet_link" xlink:to="iascf-pfs_GoodwillNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GoodwillNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4554.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GoodwillNet_link" xlink:title="iascf-pfs_GoodwillNet">
  4555.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4556.       <iascf-pfs:Number>22</iascf-pfs:Number>
  4557.       <iascf-pfs:Paragraph>88</iascf-pfs:Paragraph>
  4558.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  4559.       <iascf-pfs:Clause>ix</iascf-pfs:Clause>
  4560.     </reference>
  4561.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Goodwill" xlink:label="iascf-pfs_Goodwill" xlink:title="iascf-pfs_Goodwill"/>
  4562.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Goodwill" xlink:to="_iascf-pfs_Goodwill_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Goodwill" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4563.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Goodwill_link" xlink:to="iascf-pfs_Goodwill" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Goodwill_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4564.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Goodwill_link" xlink:title="iascf-pfs_Goodwill">
  4565.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4566.       <iascf-pfs:Number>38</iascf-pfs:Number>
  4567.       <iascf-pfs:Paragraph>107</iascf-pfs:Paragraph>
  4568.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4569.     </reference>
  4570.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Goodwill_link" xlink:title="iascf-pfs_Goodwill">
  4571.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4572.       <iascf-pfs:Number>22</iascf-pfs:Number>
  4573.       <iascf-pfs:Paragraph>88</iascf-pfs:Paragraph>
  4574.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  4575.       <iascf-pfs:Clause>ix</iascf-pfs:Clause>
  4576.     </reference>
  4577.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainRedemptionExtinguishmentDebt" xlink:label="iascf-pfs_GainRedemptionExtinguishmentDebt" xlink:title="iascf-pfs_GainRedemptionExtinguishmentDebt"/>
  4578.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainRedemptionExtinguishmentDebt" xlink:to="_iascf-pfs_GainRedemptionExtinguishmentDebt_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainRedemptionExtinguishmentDebt" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4579.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainRedemptionExtinguishmentDebt_link" xlink:to="iascf-pfs_GainRedemptionExtinguishmentDebt" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainRedemptionExtinguishmentDebt_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4580.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainRedemptionExtinguishmentDebt_link" xlink:title="iascf-pfs_GainRedemptionExtinguishmentDebt">
  4581.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4582.     </reference>
  4583.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossTradingInvestments" xlink:label="iascf-pfs_GainLossTradingInvestments" xlink:title="iascf-pfs_GainLossTradingInvestments"/>
  4584.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainLossTradingInvestments" xlink:to="_iascf-pfs_GainLossTradingInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainLossTradingInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4585.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossTradingInvestments_link" xlink:to="iascf-pfs_GainLossTradingInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossTradingInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4586.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossTradingInvestments_link" xlink:title="iascf-pfs_GainLossTradingInvestments">
  4587.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4588.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4589.       <iascf-pfs:Paragraph>170</iascf-pfs:Paragraph>
  4590.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4591.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  4592.     </reference>
  4593.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets" xlink:label="iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets" xlink:title="iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets"/>
  4594.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets" xlink:to="_iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainLossRemeasurementAvailableSaleFinancialAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4595.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets_link" xlink:to="iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4596.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets_link" xlink:title="iascf-pfs_GainLossRemeasurementAvailableSaleFinancialAssets">
  4597.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4598.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4599.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  4600.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4601.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  4602.     </reference>
  4603.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges" xlink:label="iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges" xlink:title="iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges"/>
  4604.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges" xlink:to="_iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainLossFinancialInstrumentsDesignatedCashFlowHedges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4605.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges_link" xlink:to="iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4606.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges_link" xlink:title="iascf-pfs_GainLossFinancialInstrumentsDesignatedCashFlowHedges">
  4607.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4608.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4609.       <iascf-pfs:Paragraph>170</iascf-pfs:Paragraph>
  4610.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4611.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  4612.     </reference>
  4613.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDisposalTradingInvestments" xlink:label="iascf-pfs_GainLossDisposalTradingInvestments" xlink:title="iascf-pfs_GainLossDisposalTradingInvestments"/>
  4614.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainLossDisposalTradingInvestments" xlink:to="_iascf-pfs_GainLossDisposalTradingInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainLossDisposalTradingInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4615.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossDisposalTradingInvestments_link" xlink:to="iascf-pfs_GainLossDisposalTradingInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossDisposalTradingInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4616.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossDisposalTradingInvestments_link" xlink:title="iascf-pfs_GainLossDisposalTradingInvestments">
  4617.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4618.     </reference>
  4619.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDisposalPropertyPlantEquipmentRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_GainLossDisposalPropertyPlantEquipmentRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_GainLossDisposalPropertyPlantEquipmentRelatingCashFlowsOperatingActivities"/>
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  4623.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4624.     </reference>
  4625.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDisposalIntangibleAssetsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_GainLossDisposalIntangibleAssetsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_GainLossDisposalIntangibleAssetsRelatingCashFlowsOperatingActivities"/>
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  4629.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4630.     </reference>
  4631.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDisposalFinancialInstrumentsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_GainLossDisposalFinancialInstrumentsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_GainLossDisposalFinancialInstrumentsRelatingCashFlowsOperatingActivities"/>
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  4635.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4636.     </reference>
  4637.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities"/>
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  4639.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4640.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_GainLossDisposalDiscontinuingOperationsRelatingCashFlowsOperatingActivities">
  4641.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4642.       <iascf-pfs:Number>7</iascf-pfs:Number>
  4643.       <iascf-pfs:Paragraph>40</iascf-pfs:Paragraph>
  4644.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4645.     </reference>
  4646.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDisposalDiscontinuingOperation" xlink:label="iascf-pfs_GainLossDisposalDiscontinuingOperation" xlink:title="iascf-pfs_GainLossDisposalDiscontinuingOperation"/>
  4647.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainLossDisposalDiscontinuingOperation" xlink:to="_iascf-pfs_GainLossDisposalDiscontinuingOperation_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainLossDisposalDiscontinuingOperation" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4648.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossDisposalDiscontinuingOperation_link" xlink:to="iascf-pfs_GainLossDisposalDiscontinuingOperation" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossDisposalDiscontinuingOperation_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4649.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossDisposalDiscontinuingOperation_link" xlink:title="iascf-pfs_GainLossDisposalDiscontinuingOperation">
  4650.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4651.       <iascf-pfs:Number>35</iascf-pfs:Number>
  4652.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  4653.     </reference>
  4654.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDisposalAvailableSaleInvestments" xlink:label="iascf-pfs_GainLossDisposalAvailableSaleInvestments" xlink:title="iascf-pfs_GainLossDisposalAvailableSaleInvestments"/>
  4655.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainLossDisposalAvailableSaleInvestments" xlink:to="_iascf-pfs_GainLossDisposalAvailableSaleInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainLossDisposalAvailableSaleInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4656.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossDisposalAvailableSaleInvestments_link" xlink:to="iascf-pfs_GainLossDisposalAvailableSaleInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossDisposalAvailableSaleInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4657.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossDisposalAvailableSaleInvestments_link" xlink:title="iascf-pfs_GainLossDisposalAvailableSaleInvestments">
  4658.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4659.     </reference>
  4660.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets" xlink:label="iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets" xlink:title="iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets"/>
  4661.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets" xlink:to="_iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: GainLossDerecognitionAvailableSaleFinancialAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4662.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets_link" xlink:to="iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4663.     <reference xlink:type="resource" xlink:label="_iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets_link" xlink:title="iascf-pfs_GainLossDerecognitionAvailableSaleFinancialAssets">
  4664.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4665.       <iascf-pfs:Number>39</iascf-pfs:Number>
  4666.       <iascf-pfs:Paragraph>170</iascf-pfs:Paragraph>
  4667.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4668.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  4669.     </reference>
  4670.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ForwardCurrencyContractsNonCurrent" xlink:label="iascf-pfs_ForwardCurrencyContractsNonCurrent" xlink:title="iascf-pfs_ForwardCurrencyContractsNonCurrent"/>
  4671.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ForwardCurrencyContractsNonCurrent" xlink:to="_iascf-pfs_ForwardCurrencyContractsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ForwardCurrencyContractsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4672.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ForwardCurrencyContractsNonCurrent_link" xlink:to="iascf-pfs_ForwardCurrencyContractsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ForwardCurrencyContractsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4673.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ForwardCurrencyContractsNonCurrent_link" xlink:title="iascf-pfs_ForwardCurrencyContractsNonCurrent">
  4674.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4675.     </reference>
  4676.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ForwardCurrencyContractsCurrent" xlink:label="iascf-pfs_ForwardCurrencyContractsCurrent" xlink:title="iascf-pfs_ForwardCurrencyContractsCurrent"/>
  4677.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ForwardCurrencyContractsCurrent" xlink:to="_iascf-pfs_ForwardCurrencyContractsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ForwardCurrencyContractsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4678.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ForwardCurrencyContractsCurrent_link" xlink:to="iascf-pfs_ForwardCurrencyContractsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ForwardCurrencyContractsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4679.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ForwardCurrencyContractsCurrent_link" xlink:title="iascf-pfs_ForwardCurrencyContractsCurrent">
  4680.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4681.     </reference>
  4682.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts" xlink:label="iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts" xlink:title="iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts"/>
  4683.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts" xlink:to="_iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4684.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts_link" xlink:to="iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4685.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts_link" xlink:title="iascf-pfs_ForeignExchangeLossesForeignCurrencyBorrowingsRelatedInterestCosts">
  4686.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4687.       <iascf-pfs:Number>23</iascf-pfs:Number>
  4688.       <iascf-pfs:Paragraph>5</iascf-pfs:Paragraph>
  4689.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  4690.     </reference>
  4691.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts" xlink:label="iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts" xlink:title="iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts"/>
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  4693.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts_link" xlink:to="iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4694.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts_link" xlink:title="iascf-pfs_ForeignExchangeGainForeignCurrencyBorrowingsRelatedInterestCosts">
  4695.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4696.       <iascf-pfs:Number>23</iascf-pfs:Number>
  4697.       <iascf-pfs:Paragraph>5</iascf-pfs:Paragraph>
  4698.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  4699.     </reference>
  4700.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FixturesFittingsNet" xlink:label="iascf-pfs_FixturesFittingsNet" xlink:title="iascf-pfs_FixturesFittingsNet"/>
  4701.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FixturesFittingsNet" xlink:to="_iascf-pfs_FixturesFittingsNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FixturesFittingsNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4702.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FixturesFittingsNet_link" xlink:to="iascf-pfs_FixturesFittingsNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FixturesFittingsNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4703.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FixturesFittingsNet_link" xlink:title="iascf-pfs_FixturesFittingsNet">
  4704.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4705.       <iascf-pfs:Number>16</iascf-pfs:Number>
  4706.       <iascf-pfs:Paragraph>60</iascf-pfs:Paragraph>
  4707.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  4708.     </reference>
  4709.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FinishedGoods" xlink:label="iascf-pfs_FinishedGoods" xlink:title="iascf-pfs_FinishedGoods"/>
  4710.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FinishedGoods" xlink:to="_iascf-pfs_FinishedGoods_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FinishedGoods" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4711.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FinishedGoods_link" xlink:to="iascf-pfs_FinishedGoods" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FinishedGoods_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4712.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinishedGoods_link" xlink:title="iascf-pfs_FinishedGoods">
  4713.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4714.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4715.       <iascf-pfs:Paragraph>73</iascf-pfs:Paragraph>
  4716.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4717.     </reference>
  4718.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinishedGoods_link" xlink:title="iascf-pfs_FinishedGoods">
  4719.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4720.       <iascf-pfs:Number>2</iascf-pfs:Number>
  4721.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  4722.     </reference>
  4723.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinishedGoods_link" xlink:title="iascf-pfs_FinishedGoods">
  4724.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4725.       <iascf-pfs:Number>2</iascf-pfs:Number>
  4726.       <iascf-pfs:Paragraph>34</iascf-pfs:Paragraph>
  4727.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  4728.     </reference>
  4729.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FinancingTaxationFlows" xlink:label="iascf-pfs_FinancingTaxationFlows" xlink:title="iascf-pfs_FinancingTaxationFlows"/>
  4730.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FinancingTaxationFlows" xlink:to="_iascf-pfs_FinancingTaxationFlows_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FinancingTaxationFlows" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4731.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FinancingTaxationFlows_link" xlink:to="iascf-pfs_FinancingTaxationFlows" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FinancingTaxationFlows_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4732.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinancingTaxationFlows_link" xlink:title="iascf-pfs_FinancingTaxationFlows">
  4733.       <iascf-pfs:Name>IAS-SC</iascf-pfs:Name>
  4734.     </reference>
  4735.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FinanceLeasesNonCurrent" xlink:label="iascf-pfs_FinanceLeasesNonCurrent" xlink:title="iascf-pfs_FinanceLeasesNonCurrent"/>
  4736.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FinanceLeasesNonCurrent" xlink:to="_iascf-pfs_FinanceLeasesNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FinanceLeasesNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4737.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FinanceLeasesNonCurrent_link" xlink:to="iascf-pfs_FinanceLeasesNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FinanceLeasesNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4738.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinanceLeasesNonCurrent_link" xlink:title="iascf-pfs_FinanceLeasesNonCurrent">
  4739.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4740.     </reference>
  4741.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FinanceLeasesCurrent" xlink:label="iascf-pfs_FinanceLeasesCurrent" xlink:title="iascf-pfs_FinanceLeasesCurrent"/>
  4742.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FinanceLeasesCurrent" xlink:to="_iascf-pfs_FinanceLeasesCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FinanceLeasesCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4743.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FinanceLeasesCurrent_link" xlink:to="iascf-pfs_FinanceLeasesCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FinanceLeasesCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4744.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinanceLeasesCurrent_link" xlink:title="iascf-pfs_FinanceLeasesCurrent">
  4745.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  4746.     </reference>
  4747.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FinanceLeaseReceivablesNetNonCurrent" xlink:label="iascf-pfs_FinanceLeaseReceivablesNetNonCurrent" xlink:title="iascf-pfs_FinanceLeaseReceivablesNetNonCurrent"/>
  4748.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FinanceLeaseReceivablesNetNonCurrent" xlink:to="_iascf-pfs_FinanceLeaseReceivablesNetNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FinanceLeaseReceivablesNetNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4749.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FinanceLeaseReceivablesNetNonCurrent_link" xlink:to="iascf-pfs_FinanceLeaseReceivablesNetNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FinanceLeaseReceivablesNetNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4750.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinanceLeaseReceivablesNetNonCurrent_link" xlink:title="iascf-pfs_FinanceLeaseReceivablesNetNonCurrent">
  4751.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4752.       <iascf-pfs:Number>17</iascf-pfs:Number>
  4753.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  4754.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4755.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  4756.     </reference>
  4757.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinanceLeaseReceivablesNetNonCurrent_link" xlink:title="iascf-pfs_FinanceLeaseReceivablesNetNonCurrent">
  4758.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4759.       <iascf-pfs:Number>17</iascf-pfs:Number>
  4760.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  4761.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4762.       <iascf-pfs:Clause>iii</iascf-pfs:Clause>
  4763.     </reference>
  4764.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FinanceLeaseReceivablesNetCurrent" xlink:label="iascf-pfs_FinanceLeaseReceivablesNetCurrent" xlink:title="iascf-pfs_FinanceLeaseReceivablesNetCurrent"/>
  4765.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FinanceLeaseReceivablesNetCurrent" xlink:to="_iascf-pfs_FinanceLeaseReceivablesNetCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FinanceLeaseReceivablesNetCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4766.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FinanceLeaseReceivablesNetCurrent_link" xlink:to="iascf-pfs_FinanceLeaseReceivablesNetCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FinanceLeaseReceivablesNetCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4767.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinanceLeaseReceivablesNetCurrent_link" xlink:title="iascf-pfs_FinanceLeaseReceivablesNetCurrent">
  4768.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4769.       <iascf-pfs:Number>17</iascf-pfs:Number>
  4770.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  4771.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4772.       <iascf-pfs:Clause>i</iascf-pfs:Clause>
  4773.     </reference>
  4774.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_FinanceCosts" xlink:label="iascf-pfs_FinanceCosts" xlink:title="iascf-pfs_FinanceCosts"/>
  4775.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_FinanceCosts" xlink:to="_iascf-pfs_FinanceCosts_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: FinanceCosts" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4776.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_FinanceCosts_link" xlink:to="iascf-pfs_FinanceCosts" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_FinanceCosts_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4777.     <reference xlink:type="resource" xlink:label="_iascf-pfs_FinanceCosts_link" xlink:title="iascf-pfs_FinanceCosts">
  4778.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4779.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4780.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  4781.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4782.     </reference>
  4783.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax" xlink:label="iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax" xlink:title="iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax"/>
  4784.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax" xlink:to="_iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ExtraordinaryItemsIncomeExpenseBeforeTax" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4785.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax_link" xlink:to="iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4786.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax_link" xlink:title="iascf-pfs_ExtraordinaryItemsIncomeExpenseBeforeTax">
  4787.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4788.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4789.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  4790.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  4791.     </reference>
  4792.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax" xlink:label="iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax" xlink:title="iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax"/>
  4793.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax" xlink:to="_iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ExtraordinaryItemsIncomeExpenseAfterTax" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4794.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax_link" xlink:to="iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4795.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax_link" xlink:title="iascf-pfs_ExtraordinaryItemsIncomeExpenseAfterTax">
  4796.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4797.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4798.       <iascf-pfs:Paragraph>75</iascf-pfs:Paragraph>
  4799.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  4800.     </reference>
  4801.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalRestatedBalance" xlink:label="iascf-pfs_EquityTotalRestatedBalance" xlink:title="iascf-pfs_EquityTotalRestatedBalance"/>
  4802.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalRestatedBalance" xlink:to="_iascf-pfs_EquityTotalRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4803.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalRestatedBalance_link" xlink:to="iascf-pfs_EquityTotalRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4804.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalRestatedBalance_link" xlink:title="iascf-pfs_EquityTotalRestatedBalance">
  4805.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4806.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4807.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4808.     </reference>
  4809.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalPriorPeriodAdjustments" xlink:label="iascf-pfs_EquityTotalPriorPeriodAdjustments" xlink:title="iascf-pfs_EquityTotalPriorPeriodAdjustments"/>
  4810.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalPriorPeriodAdjustments" xlink:to="_iascf-pfs_EquityTotalPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4811.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalPriorPeriodAdjustments_link" xlink:to="iascf-pfs_EquityTotalPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4812.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalPriorPeriodAdjustments_link" xlink:title="iascf-pfs_EquityTotalPriorPeriodAdjustments">
  4813.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4814.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4815.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4816.     </reference>
  4817.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity"/>
  4818.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4819.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4820.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_EquityTotalFundamentalErrorsAffectingEquity">
  4821.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4822.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4823.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4824.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  4825.     </reference>
  4826.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalEndingBalance" xlink:label="iascf-pfs_EquityTotalEndingBalance" xlink:title="iascf-pfs_EquityTotalEndingBalance"/>
  4827.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalEndingBalance" xlink:to="_iascf-pfs_EquityTotalEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4828.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalEndingBalance_link" xlink:to="iascf-pfs_EquityTotalEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4829.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalEndingBalance_link" xlink:title="iascf-pfs_EquityTotalEndingBalance">
  4830.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4831.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4832.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4833.     </reference>
  4834.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesTransferTreasurySharesOut" xlink:label="iascf-pfs_EquityTotalChangesTransferTreasurySharesOut" xlink:title="iascf-pfs_EquityTotalChangesTransferTreasurySharesOut"/>
  4835.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesTransferTreasurySharesOut" xlink:to="_iascf-pfs_EquityTotalChangesTransferTreasurySharesOut_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesTransferTreasurySharesOut" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4836.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesTransferTreasurySharesOut_link" xlink:to="iascf-pfs_EquityTotalChangesTransferTreasurySharesOut" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesTransferTreasurySharesOut_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4837.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesTransferTreasurySharesOut_link" xlink:title="iascf-pfs_EquityTotalChangesTransferTreasurySharesOut">
  4838.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4839.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4840.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4841.     </reference>
  4842.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesTransferSharePremium" xlink:label="iascf-pfs_EquityTotalChangesTransferSharePremium" xlink:title="iascf-pfs_EquityTotalChangesTransferSharePremium"/>
  4843.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesTransferSharePremium" xlink:to="_iascf-pfs_EquityTotalChangesTransferSharePremium_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesTransferSharePremium" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4844.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesTransferSharePremium_link" xlink:to="iascf-pfs_EquityTotalChangesTransferSharePremium" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesTransferSharePremium_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4845.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesTransferSharePremium_link" xlink:title="iascf-pfs_EquityTotalChangesTransferSharePremium">
  4846.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4847.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4848.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4849.     </reference>
  4850.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesSurplusDeficitRevaluationAssets" xlink:label="iascf-pfs_EquityTotalChangesSurplusDeficitRevaluationAssets" xlink:title="iascf-pfs_EquityTotalChangesSurplusDeficitRevaluationAssets"/>
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  4854.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4855.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4856.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4857.     </reference>
  4858.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesSaleTreasuryShares" xlink:label="iascf-pfs_EquityTotalChangesSaleTreasuryShares" xlink:title="iascf-pfs_EquityTotalChangesSaleTreasuryShares"/>
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  4860.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesSaleTreasuryShares_link" xlink:to="iascf-pfs_EquityTotalChangesSaleTreasuryShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesSaleTreasuryShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4861.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesSaleTreasuryShares_link" xlink:title="iascf-pfs_EquityTotalChangesSaleTreasuryShares">
  4862.       <iascf-pfs:Name>SIC</iascf-pfs:Name>
  4863.       <iascf-pfs:Number>16</iascf-pfs:Number>
  4864.       <iascf-pfs:Paragraph>5</iascf-pfs:Paragraph>
  4865.     </reference>
  4866.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesSaleTreasuryShares_link" xlink:title="iascf-pfs_EquityTotalChangesSaleTreasuryShares">
  4867.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4868.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4869.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4870.     </reference>
  4871.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesSaleSubscribedCapital" xlink:label="iascf-pfs_EquityTotalChangesSaleSubscribedCapital" xlink:title="iascf-pfs_EquityTotalChangesSaleSubscribedCapital"/>
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  4873.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesSaleSubscribedCapital_link" xlink:to="iascf-pfs_EquityTotalChangesSaleSubscribedCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesSaleSubscribedCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4874.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesSaleSubscribedCapital_link" xlink:title="iascf-pfs_EquityTotalChangesSaleSubscribedCapital">
  4875.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4876.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4877.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4878.     </reference>
  4879.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesReleasedToRetainedEarnings" xlink:label="iascf-pfs_EquityTotalChangesReleasedToRetainedEarnings" xlink:title="iascf-pfs_EquityTotalChangesReleasedToRetainedEarnings"/>
  4880.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesReleasedToRetainedEarnings" xlink:to="_iascf-pfs_EquityTotalChangesReleasedToRetainedEarnings_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesReleasedToRetainedEarnings" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
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  4883.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4884.       <iascf-pfs:Number>12</iascf-pfs:Number>
  4885.       <iascf-pfs:Paragraph>64</iascf-pfs:Paragraph>
  4886.     </reference>
  4887.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:label="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:title="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity"/>
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  4889.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity_link" xlink:to="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4890.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity_link" xlink:title="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsLiabilityEquity">
  4891.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4892.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4893.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4894.     </reference>
  4895.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability" xlink:label="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability" xlink:title="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability"/>
  4896.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability" xlink:to="_iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4897.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:to="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4898.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability_link" xlink:title="iascf-pfs_EquityTotalChangesReclassificationFinancialInstrumentsEquityLiability">
  4899.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4900.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4901.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4902.     </reference>
  4903.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesReclassificationAssets" xlink:label="iascf-pfs_EquityTotalChangesReclassificationAssets" xlink:title="iascf-pfs_EquityTotalChangesReclassificationAssets"/>
  4904.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesReclassificationAssets" xlink:to="_iascf-pfs_EquityTotalChangesReclassificationAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesReclassificationAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4905.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesReclassificationAssets_link" xlink:to="iascf-pfs_EquityTotalChangesReclassificationAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesReclassificationAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4906.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesReclassificationAssets_link" xlink:title="iascf-pfs_EquityTotalChangesReclassificationAssets">
  4907.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4908.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4909.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4910.     </reference>
  4911.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity" xlink:label="iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity" xlink:title="iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity"/>
  4912.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity" xlink:to="_iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesRealisationCashFlowHedgesRemovedEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4913.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity_link" xlink:to="iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4914.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity_link" xlink:title="iascf-pfs_EquityTotalChangesRealisationCashFlowHedgesRemovedEquity">
  4915.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4916.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4917.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4918.     </reference>
  4919.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesPurchaseTreasuryShares" xlink:label="iascf-pfs_EquityTotalChangesPurchaseTreasuryShares" xlink:title="iascf-pfs_EquityTotalChangesPurchaseTreasuryShares"/>
  4920.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesPurchaseTreasuryShares" xlink:to="_iascf-pfs_EquityTotalChangesPurchaseTreasuryShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesPurchaseTreasuryShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4921.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesPurchaseTreasuryShares_link" xlink:to="iascf-pfs_EquityTotalChangesPurchaseTreasuryShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesPurchaseTreasuryShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4922.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesPurchaseTreasuryShares_link" xlink:title="iascf-pfs_EquityTotalChangesPurchaseTreasuryShares">
  4923.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4924.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4925.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4926.     </reference>
  4927.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesPaymentsCashDividends" xlink:label="iascf-pfs_EquityTotalChangesPaymentsCashDividends" xlink:title="iascf-pfs_EquityTotalChangesPaymentsCashDividends"/>
  4928.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesPaymentsCashDividends" xlink:to="_iascf-pfs_EquityTotalChangesPaymentsCashDividends_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesPaymentsCashDividends" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4929.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesPaymentsCashDividends_link" xlink:to="iascf-pfs_EquityTotalChangesPaymentsCashDividends" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesPaymentsCashDividends_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4930.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesPaymentsCashDividends_link" xlink:title="iascf-pfs_EquityTotalChangesPaymentsCashDividends">
  4931.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4932.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4933.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4934.     </reference>
  4935.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesOtherMovementsEquity" xlink:label="iascf-pfs_EquityTotalChangesOtherMovementsEquity" xlink:title="iascf-pfs_EquityTotalChangesOtherMovementsEquity"/>
  4936.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesOtherMovementsEquity" xlink:to="_iascf-pfs_EquityTotalChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4937.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_EquityTotalChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4938.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_EquityTotalChangesOtherMovementsEquity">
  4939.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4940.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4941.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4942.     </reference>
  4943.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity" xlink:label="iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity" xlink:title="iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity"/>
  4944.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity" xlink:to="_iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesNetProfitLossTransferredToEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4945.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity_link" xlink:to="iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4946.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity_link" xlink:title="iascf-pfs_EquityTotalChangesNetProfitLossTransferredToEquity">
  4947.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4948.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4949.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4950.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  4951.     </reference>
  4952.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesNetGainsLossesNotRecognisedIncome" xlink:label="iascf-pfs_EquityTotalChangesNetGainsLossesNotRecognisedIncome" xlink:title="iascf-pfs_EquityTotalChangesNetGainsLossesNotRecognisedIncome"/>
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  4955.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesNetGainsLossesNotRecognisedIncome_link" xlink:title="iascf-pfs_EquityTotalChangesNetGainsLossesNotRecognisedIncome">
  4956.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4957.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4958.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4959.     </reference>
  4960.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration" xlink:label="iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration" xlink:title="iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration"/>
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  4962.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration_link" xlink:to="iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4963.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration_link" xlink:title="iascf-pfs_EquityTotalChangesIssuanceWarrantsConsideration">
  4964.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4965.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4966.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4967.     </reference>
  4968.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesIssuanceShareDividends" xlink:label="iascf-pfs_EquityTotalChangesIssuanceShareDividends" xlink:title="iascf-pfs_EquityTotalChangesIssuanceShareDividends"/>
  4969.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesIssuanceShareDividends" xlink:to="_iascf-pfs_EquityTotalChangesIssuanceShareDividends_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesIssuanceShareDividends" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4970.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesIssuanceShareDividends_link" xlink:to="iascf-pfs_EquityTotalChangesIssuanceShareDividends" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesIssuanceShareDividends_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4971.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesIssuanceShareDividends_link" xlink:title="iascf-pfs_EquityTotalChangesIssuanceShareDividends">
  4972.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4973.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4974.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4975.     </reference>
  4976.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesIssuancePreferenceShares" xlink:label="iascf-pfs_EquityTotalChangesIssuancePreferenceShares" xlink:title="iascf-pfs_EquityTotalChangesIssuancePreferenceShares"/>
  4977.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesIssuancePreferenceShares" xlink:to="_iascf-pfs_EquityTotalChangesIssuancePreferenceShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesIssuancePreferenceShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4978.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesIssuancePreferenceShares_link" xlink:to="iascf-pfs_EquityTotalChangesIssuancePreferenceShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesIssuancePreferenceShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4979.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesIssuancePreferenceShares_link" xlink:title="iascf-pfs_EquityTotalChangesIssuancePreferenceShares">
  4980.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4981.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4982.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4983.     </reference>
  4984.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares" xlink:label="iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares" xlink:title="iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares"/>
  4985.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares" xlink:to="_iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesIssuanceOrdinaryShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4986.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares_link" xlink:to="iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4987.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares_link" xlink:title="iascf-pfs_EquityTotalChangesIssuanceOrdinaryShares">
  4988.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4989.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4990.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4991.     </reference>
  4992.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration" xlink:label="iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration" xlink:title="iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration"/>
  4993.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration" xlink:to="_iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesIssuanceOptionsConsideration" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  4994.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration_link" xlink:to="iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  4995.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration_link" xlink:title="iascf-pfs_EquityTotalChangesIssuanceOptionsConsideration">
  4996.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  4997.       <iascf-pfs:Number>1</iascf-pfs:Number>
  4998.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  4999.     </reference>
  5000.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesIssuanceKindDividends" xlink:label="iascf-pfs_EquityTotalChangesIssuanceKindDividends" xlink:title="iascf-pfs_EquityTotalChangesIssuanceKindDividends"/>
  5001.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesIssuanceKindDividends" xlink:to="_iascf-pfs_EquityTotalChangesIssuanceKindDividends_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesIssuanceKindDividends" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5002.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesIssuanceKindDividends_link" xlink:to="iascf-pfs_EquityTotalChangesIssuanceKindDividends" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesIssuanceKindDividends_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5003.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesIssuanceKindDividends_link" xlink:title="iascf-pfs_EquityTotalChangesIssuanceKindDividends">
  5004.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5005.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5006.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5007.     </reference>
  5008.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesIssuanceBonusShares" xlink:label="iascf-pfs_EquityTotalChangesIssuanceBonusShares" xlink:title="iascf-pfs_EquityTotalChangesIssuanceBonusShares"/>
  5009.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesIssuanceBonusShares" xlink:to="_iascf-pfs_EquityTotalChangesIssuanceBonusShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesIssuanceBonusShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5010.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesIssuanceBonusShares_link" xlink:to="iascf-pfs_EquityTotalChangesIssuanceBonusShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesIssuanceBonusShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5011.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesIssuanceBonusShares_link" xlink:title="iascf-pfs_EquityTotalChangesIssuanceBonusShares">
  5012.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5013.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5014.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5015.     </reference>
  5016.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses" xlink:label="iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses" xlink:title="iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses"/>
  5017.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses" xlink:to="_iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesGrossCashFlowHedgeGainsLosses" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5018.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses_link" xlink:to="iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5019.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses_link" xlink:title="iascf-pfs_EquityTotalChangesGrossCashFlowHedgeGainsLosses">
  5020.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5021.       <iascf-pfs:Number>39</iascf-pfs:Number>
  5022.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  5023.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5024.     </reference>
  5025.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect" xlink:label="iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect" xlink:title="iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect"/>
  5026.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect" xlink:to="_iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesForeignCurrencyTranslationEffect" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5027.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect_link" xlink:to="iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5028.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect_link" xlink:title="iascf-pfs_EquityTotalChangesForeignCurrencyTranslationEffect">
  5029.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5030.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5031.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5032.     </reference>
  5033.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesExpirationOptionsWarrants" xlink:label="iascf-pfs_EquityTotalChangesExpirationOptionsWarrants" xlink:title="iascf-pfs_EquityTotalChangesExpirationOptionsWarrants"/>
  5034.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesExpirationOptionsWarrants" xlink:to="_iascf-pfs_EquityTotalChangesExpirationOptionsWarrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesExpirationOptionsWarrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5035.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesExpirationOptionsWarrants_link" xlink:to="iascf-pfs_EquityTotalChangesExpirationOptionsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesExpirationOptionsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5036.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesExpirationOptionsWarrants_link" xlink:title="iascf-pfs_EquityTotalChangesExpirationOptionsWarrants">
  5037.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5038.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5039.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5040.     </reference>
  5041.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants" xlink:label="iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants" xlink:title="iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants"/>
  5042.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants" xlink:to="_iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesExerciseOptionsRightsWarrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5043.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants_link" xlink:to="iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5044.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants_link" xlink:title="iascf-pfs_EquityTotalChangesExerciseOptionsRightsWarrants">
  5045.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5046.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5047.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5048.     </reference>
  5049.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination"/>
  5050.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5051.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5052.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_EquityTotalChangesEquityMovementsResultingBusinessCombination">
  5053.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5054.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5055.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5056.     </reference>
  5057.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesDisposalAssets" xlink:label="iascf-pfs_EquityTotalChangesDisposalAssets" xlink:title="iascf-pfs_EquityTotalChangesDisposalAssets"/>
  5058.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesDisposalAssets" xlink:to="_iascf-pfs_EquityTotalChangesDisposalAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesDisposalAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5059.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesDisposalAssets_link" xlink:to="iascf-pfs_EquityTotalChangesDisposalAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesDisposalAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5060.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesDisposalAssets_link" xlink:title="iascf-pfs_EquityTotalChangesDisposalAssets">
  5061.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5062.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5063.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5064.     </reference>
  5065.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesDeferredTaxAdjustment" xlink:label="iascf-pfs_EquityTotalChangesDeferredTaxAdjustment" xlink:title="iascf-pfs_EquityTotalChangesDeferredTaxAdjustment"/>
  5066.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesDeferredTaxAdjustment" xlink:to="_iascf-pfs_EquityTotalChangesDeferredTaxAdjustment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesDeferredTaxAdjustment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5067.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesDeferredTaxAdjustment_link" xlink:to="iascf-pfs_EquityTotalChangesDeferredTaxAdjustment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesDeferredTaxAdjustment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5068.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_EquityTotalChangesDeferredTaxAdjustment">
  5069.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5070.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5071.       <iascf-pfs:Paragraph>62</iascf-pfs:Paragraph>
  5072.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5073.     </reference>
  5074.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_EquityTotalChangesDeferredTaxAdjustment">
  5075.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5076.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5077.       <iascf-pfs:Paragraph>64</iascf-pfs:Paragraph>
  5078.     </reference>
  5079.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesDeferredTaxAdjustment_link" xlink:title="iascf-pfs_EquityTotalChangesDeferredTaxAdjustment">
  5080.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5081.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5082.       <iascf-pfs:Paragraph>63</iascf-pfs:Paragraph>
  5083.     </reference>
  5084.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesConversionEquityDebt" xlink:label="iascf-pfs_EquityTotalChangesConversionEquityDebt" xlink:title="iascf-pfs_EquityTotalChangesConversionEquityDebt"/>
  5085.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesConversionEquityDebt" xlink:to="_iascf-pfs_EquityTotalChangesConversionEquityDebt_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesConversionEquityDebt" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5086.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesConversionEquityDebt_link" xlink:to="iascf-pfs_EquityTotalChangesConversionEquityDebt" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesConversionEquityDebt_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5087.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesConversionEquityDebt_link" xlink:title="iascf-pfs_EquityTotalChangesConversionEquityDebt">
  5088.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5089.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5090.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5091.     </reference>
  5092.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesConversionDebtEquity" xlink:label="iascf-pfs_EquityTotalChangesConversionDebtEquity" xlink:title="iascf-pfs_EquityTotalChangesConversionDebtEquity"/>
  5093.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesConversionDebtEquity" xlink:to="_iascf-pfs_EquityTotalChangesConversionDebtEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesConversionDebtEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5094.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesConversionDebtEquity_link" xlink:to="iascf-pfs_EquityTotalChangesConversionDebtEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesConversionDebtEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5095.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesConversionDebtEquity_link" xlink:title="iascf-pfs_EquityTotalChangesConversionDebtEquity">
  5096.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5097.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5098.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5099.     </reference>
  5100.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment" xlink:label="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment" xlink:title="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment"/>
  5101.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment" xlink:to="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5102.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment_link" xlink:to="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5103.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment_link" xlink:title="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedPropertyPlantEquipment">
  5104.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5105.       <iascf-pfs:Number>39</iascf-pfs:Number>
  5106.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  5107.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5108.       <iascf-pfs:Clause>iii</iascf-pfs:Clause>
  5109.     </reference>
  5110.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory" xlink:label="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory" xlink:title="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory"/>
  5111.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory" xlink:to="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5112.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory_link" xlink:to="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5113.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory_link" xlink:title="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedInventory">
  5114.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5115.       <iascf-pfs:Number>39</iascf-pfs:Number>
  5116.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  5117.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5118.       <iascf-pfs:Clause>iii</iascf-pfs:Clause>
  5119.     </reference>
  5120.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome" xlink:label="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome" xlink:title="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome"/>
  5121.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome" xlink:to="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5122.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome_link" xlink:to="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5123.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome_link" xlink:title="iascf-pfs_EquityTotalChangesCashFlowHedgeGainsLossesTransferedIncome">
  5124.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5125.       <iascf-pfs:Number>39</iascf-pfs:Number>
  5126.       <iascf-pfs:Paragraph>169</iascf-pfs:Paragraph>
  5127.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5128.       <iascf-pfs:Clause>ii</iascf-pfs:Clause>
  5129.     </reference>
  5130.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:label="iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:title="iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate"/>
  5131.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:to="_iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5132.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:to="iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5133.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate_link" xlink:title="iascf-pfs_EquityTotalChangesCashDividendsDeclaredAfterBalanceSheetDate">
  5134.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5135.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5136.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5137.     </reference>
  5138.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesCapitalReduction" xlink:label="iascf-pfs_EquityTotalChangesCapitalReduction" xlink:title="iascf-pfs_EquityTotalChangesCapitalReduction"/>
  5139.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesCapitalReduction" xlink:to="_iascf-pfs_EquityTotalChangesCapitalReduction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesCapitalReduction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5140.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesCapitalReduction_link" xlink:to="iascf-pfs_EquityTotalChangesCapitalReduction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesCapitalReduction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5141.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesCapitalReduction_link" xlink:title="iascf-pfs_EquityTotalChangesCapitalReduction">
  5142.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5143.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5144.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5145.     </reference>
  5146.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesCancellationTreasuryShares" xlink:label="iascf-pfs_EquityTotalChangesCancellationTreasuryShares" xlink:title="iascf-pfs_EquityTotalChangesCancellationTreasuryShares"/>
  5147.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesCancellationTreasuryShares" xlink:to="_iascf-pfs_EquityTotalChangesCancellationTreasuryShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesCancellationTreasuryShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5148.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesCancellationTreasuryShares_link" xlink:to="iascf-pfs_EquityTotalChangesCancellationTreasuryShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesCancellationTreasuryShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5149.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesCancellationTreasuryShares_link" xlink:title="iascf-pfs_EquityTotalChangesCancellationTreasuryShares">
  5150.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5151.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5152.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5153.     </reference>
  5154.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesCancellationSubscribedCapital" xlink:label="iascf-pfs_EquityTotalChangesCancellationSubscribedCapital" xlink:title="iascf-pfs_EquityTotalChangesCancellationSubscribedCapital"/>
  5155.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesCancellationSubscribedCapital" xlink:to="_iascf-pfs_EquityTotalChangesCancellationSubscribedCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesCancellationSubscribedCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5156.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesCancellationSubscribedCapital_link" xlink:to="iascf-pfs_EquityTotalChangesCancellationSubscribedCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesCancellationSubscribedCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5157.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesCancellationSubscribedCapital_link" xlink:title="iascf-pfs_EquityTotalChangesCancellationSubscribedCapital">
  5158.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5159.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5160.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5161.     </reference>
  5162.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome" xlink:label="iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome" xlink:title="iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome"/>
  5163.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome" xlink:to="_iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangesAvailableforSaleReserveTransferedIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5164.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome_link" xlink:to="iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5165.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome_link" xlink:title="iascf-pfs_EquityTotalChangesAvailableforSaleReserveTransferedIncome">
  5166.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5167.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5168.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5169.     </reference>
  5170.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChanges" xlink:label="iascf-pfs_EquityTotalChanges" xlink:title="iascf-pfs_EquityTotalChanges"/>
  5171.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChanges" xlink:to="_iascf-pfs_EquityTotalChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5172.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChanges_link" xlink:to="iascf-pfs_EquityTotalChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5173.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChanges_link" xlink:title="iascf-pfs_EquityTotalChanges">
  5174.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5175.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5176.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5177.     </reference>
  5178.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity"/>
  5179.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5180.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5181.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_EquityTotalChangeAccountingPolicyAffectingEquity">
  5182.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5183.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5184.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5185.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5186.     </reference>
  5187.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityTotalBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_EquityTotalBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_EquityTotalBeginningBalanceOriginallyStated"/>
  5188.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityTotalBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_EquityTotalBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityTotalBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5189.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityTotalBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_EquityTotalBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityTotalBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5190.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityTotalBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_EquityTotalBeginningBalanceOriginallyStated">
  5191.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5192.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5193.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5194.     </reference>
  5195.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EquityCompensationPlansNature" xlink:label="iascf-pfs_EquityCompensationPlansNature" xlink:title="iascf-pfs_EquityCompensationPlansNature"/>
  5196.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EquityCompensationPlansNature" xlink:to="_iascf-pfs_EquityCompensationPlansNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EquityCompensationPlansNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5197.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EquityCompensationPlansNature_link" xlink:to="iascf-pfs_EquityCompensationPlansNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EquityCompensationPlansNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5198.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EquityCompensationPlansNature_link" xlink:title="iascf-pfs_EquityCompensationPlansNature">
  5199.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5200.       <iascf-pfs:Number>19</iascf-pfs:Number>
  5201.       <iascf-pfs:Paragraph>147</iascf-pfs:Paragraph>
  5202.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5203.     </reference>
  5204.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Equity" xlink:label="iascf-pfs_Equity" xlink:title="iascf-pfs_Equity"/>
  5205.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Equity" xlink:to="_iascf-pfs_Equity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Equity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5206.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Equity_link" xlink:to="iascf-pfs_Equity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Equity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5207.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Equity_link" xlink:title="iascf-pfs_Equity">
  5208.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5209.     </reference>
  5210.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EmployeeExpensesNature" xlink:label="iascf-pfs_EmployeeExpensesNature" xlink:title="iascf-pfs_EmployeeExpensesNature"/>
  5211.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EmployeeExpensesNature" xlink:to="_iascf-pfs_EmployeeExpensesNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EmployeeExpensesNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5212.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EmployeeExpensesNature_link" xlink:to="iascf-pfs_EmployeeExpensesNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EmployeeExpensesNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5213.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EmployeeExpensesNature_link" xlink:title="iascf-pfs_EmployeeExpensesNature">
  5214.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5215.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5216.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  5217.     </reference>
  5218.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EffectExchangeRateChangesCashCashEquivalents" xlink:label="iascf-pfs_EffectExchangeRateChangesCashCashEquivalents" xlink:title="iascf-pfs_EffectExchangeRateChangesCashCashEquivalents"/>
  5219.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EffectExchangeRateChangesCashCashEquivalents" xlink:to="_iascf-pfs_EffectExchangeRateChangesCashCashEquivalents_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EffectExchangeRateChangesCashCashEquivalents" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5220.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EffectExchangeRateChangesCashCashEquivalents_link" xlink:to="iascf-pfs_EffectExchangeRateChangesCashCashEquivalents" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EffectExchangeRateChangesCashCashEquivalents_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5221.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EffectExchangeRateChangesCashCashEquivalents_link" xlink:title="iascf-pfs_EffectExchangeRateChangesCashCashEquivalents">
  5222.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5223.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5224.       <iascf-pfs:Paragraph>28</iascf-pfs:Paragraph>
  5225.     </reference>
  5226.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EffectExchangeRateChangesCashCashEquivalents_link" xlink:title="iascf-pfs_EffectExchangeRateChangesCashCashEquivalents">
  5227.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5228.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5229.       <iascf-pfs:Paragraph>25</iascf-pfs:Paragraph>
  5230.     </reference>
  5231.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_EarningsPerShare" xlink:label="iascf-pfs_EarningsPerShare" xlink:title="iascf-pfs_EarningsPerShare"/>
  5232.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_EarningsPerShare" xlink:to="_iascf-pfs_EarningsPerShare_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: EarningsPerShare" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5233.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_EarningsPerShare_link" xlink:to="iascf-pfs_EarningsPerShare" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_EarningsPerShare_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5234.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EarningsPerShare_link" xlink:title="iascf-pfs_EarningsPerShare">
  5235.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5236.       <iascf-pfs:Number>33</iascf-pfs:Number>
  5237.       <iascf-pfs:Paragraph>48</iascf-pfs:Paragraph>
  5238.     </reference>
  5239.     <reference xlink:type="resource" xlink:label="_iascf-pfs_EarningsPerShare_link" xlink:title="iascf-pfs_EarningsPerShare">
  5240.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5241.       <iascf-pfs:Number>33</iascf-pfs:Number>
  5242.       <iascf-pfs:Paragraph>47</iascf-pfs:Paragraph>
  5243.     </reference>
  5244.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendsTradingInvestments" xlink:label="iascf-pfs_DividendsTradingInvestments" xlink:title="iascf-pfs_DividendsTradingInvestments"/>
  5245.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendsTradingInvestments" xlink:to="_iascf-pfs_DividendsTradingInvestments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendsTradingInvestments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5246.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendsTradingInvestments_link" xlink:to="iascf-pfs_DividendsTradingInvestments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendsTradingInvestments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5247.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsTradingInvestments_link" xlink:title="iascf-pfs_DividendsTradingInvestments">
  5248.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5249.     </reference>
  5250.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendsReceivedClassifiedOperating" xlink:label="iascf-pfs_DividendsReceivedClassifiedOperating" xlink:title="iascf-pfs_DividendsReceivedClassifiedOperating"/>
  5251.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendsReceivedClassifiedOperating" xlink:to="_iascf-pfs_DividendsReceivedClassifiedOperating_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendsReceivedClassifiedOperating" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5252.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendsReceivedClassifiedOperating_link" xlink:to="iascf-pfs_DividendsReceivedClassifiedOperating" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendsReceivedClassifiedOperating_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5253.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsReceivedClassifiedOperating_link" xlink:title="iascf-pfs_DividendsReceivedClassifiedOperating">
  5254.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5255.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5256.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  5257.     </reference>
  5258.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsReceivedClassifiedOperating_link" xlink:title="iascf-pfs_DividendsReceivedClassifiedOperating">
  5259.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5260.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5261.       <iascf-pfs:Paragraph>33</iascf-pfs:Paragraph>
  5262.     </reference>
  5263.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendsReceivedClassifiedInvesting" xlink:label="iascf-pfs_DividendsReceivedClassifiedInvesting" xlink:title="iascf-pfs_DividendsReceivedClassifiedInvesting"/>
  5264.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendsReceivedClassifiedInvesting" xlink:to="_iascf-pfs_DividendsReceivedClassifiedInvesting_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendsReceivedClassifiedInvesting" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5265.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendsReceivedClassifiedInvesting_link" xlink:to="iascf-pfs_DividendsReceivedClassifiedInvesting" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendsReceivedClassifiedInvesting_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5266.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsReceivedClassifiedInvesting_link" xlink:title="iascf-pfs_DividendsReceivedClassifiedInvesting">
  5267.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5268.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5269.       <iascf-pfs:Paragraph>33</iascf-pfs:Paragraph>
  5270.     </reference>
  5271.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsReceivedClassifiedInvesting_link" xlink:title="iascf-pfs_DividendsReceivedClassifiedInvesting">
  5272.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5273.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5274.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  5275.     </reference>
  5276.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendsPaidReportingEnterprise" xlink:label="iascf-pfs_DividendsPaidReportingEnterprise" xlink:title="iascf-pfs_DividendsPaidReportingEnterprise"/>
  5277.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendsPaidReportingEnterprise" xlink:to="_iascf-pfs_DividendsPaidReportingEnterprise_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendsPaidReportingEnterprise" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5278.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendsPaidReportingEnterprise_link" xlink:to="iascf-pfs_DividendsPaidReportingEnterprise" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendsPaidReportingEnterprise_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5279.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsPaidReportingEnterprise_link" xlink:title="iascf-pfs_DividendsPaidReportingEnterprise">
  5280.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5281.     </reference>
  5282.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendsPaidMinorityInterests" xlink:label="iascf-pfs_DividendsPaidMinorityInterests" xlink:title="iascf-pfs_DividendsPaidMinorityInterests"/>
  5283.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendsPaidMinorityInterests" xlink:to="_iascf-pfs_DividendsPaidMinorityInterests_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendsPaidMinorityInterests" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5284.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendsPaidMinorityInterests_link" xlink:to="iascf-pfs_DividendsPaidMinorityInterests" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendsPaidMinorityInterests_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5285.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsPaidMinorityInterests_link" xlink:title="iascf-pfs_DividendsPaidMinorityInterests">
  5286.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5287.     </reference>
  5288.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendsPaidClassifiedOperating" xlink:label="iascf-pfs_DividendsPaidClassifiedOperating" xlink:title="iascf-pfs_DividendsPaidClassifiedOperating"/>
  5289.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendsPaidClassifiedOperating" xlink:to="_iascf-pfs_DividendsPaidClassifiedOperating_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendsPaidClassifiedOperating" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5290.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendsPaidClassifiedOperating_link" xlink:to="iascf-pfs_DividendsPaidClassifiedOperating" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendsPaidClassifiedOperating_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5291.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsPaidClassifiedOperating_link" xlink:title="iascf-pfs_DividendsPaidClassifiedOperating">
  5292.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5293.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5294.       <iascf-pfs:Paragraph>34</iascf-pfs:Paragraph>
  5295.     </reference>
  5296.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsPaidClassifiedOperating_link" xlink:title="iascf-pfs_DividendsPaidClassifiedOperating">
  5297.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5298.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5299.       <iascf-pfs:Paragraph>33</iascf-pfs:Paragraph>
  5300.     </reference>
  5301.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendsPaidClassifiedFinancing" xlink:label="iascf-pfs_DividendsPaidClassifiedFinancing" xlink:title="iascf-pfs_DividendsPaidClassifiedFinancing"/>
  5302.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendsPaidClassifiedFinancing" xlink:to="_iascf-pfs_DividendsPaidClassifiedFinancing_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendsPaidClassifiedFinancing" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5303.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendsPaidClassifiedFinancing_link" xlink:to="iascf-pfs_DividendsPaidClassifiedFinancing" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendsPaidClassifiedFinancing_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5304.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendsPaidClassifiedFinancing_link" xlink:title="iascf-pfs_DividendsPaidClassifiedFinancing">
  5305.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5306.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5307.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  5308.     </reference>
  5309.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities"/>
  5310.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendIncomeRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5311.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5312.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_DividendIncomeRelatingCashFlowsOperatingActivities">
  5313.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5314.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5315.       <iascf-pfs:Paragraph>31</iascf-pfs:Paragraph>
  5316.     </reference>
  5317.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DividendIncome" xlink:label="iascf-pfs_DividendIncome" xlink:title="iascf-pfs_DividendIncome"/>
  5318.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DividendIncome" xlink:to="_iascf-pfs_DividendIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DividendIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5319.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DividendIncome_link" xlink:to="iascf-pfs_DividendIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DividendIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5320.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DividendIncome_link" xlink:title="iascf-pfs_DividendIncome">
  5321.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5322.       <iascf-pfs:Number>18</iascf-pfs:Number>
  5323.       <iascf-pfs:Paragraph>35</iascf-pfs:Paragraph>
  5324.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5325.       <iascf-pfs:Clause>v</iascf-pfs:Clause>
  5326.     </reference>
  5327.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities" xlink:label="iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities" xlink:title="iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities"/>
  5328.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities" xlink:to="_iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DisposalsRelatingCashFlowsInvestingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5329.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities_link" xlink:to="iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5330.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities_link" xlink:title="iascf-pfs_DisposalsRelatingCashFlowsInvestingActivities">
  5331.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5332.     </reference>
  5333.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations" xlink:label="iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations" xlink:title="iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations"/>
  5334.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations" xlink:to="_iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DilutedEarningsLossPerShareIncludingDiscontinuingOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5335.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations_link" xlink:to="iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5336.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations_link" xlink:title="iascf-pfs_DilutedEarningsLossPerShareIncludingDiscontinuingOperations">
  5337.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5338.     </reference>
  5339.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations" xlink:label="iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations" xlink:title="iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations"/>
  5340.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations" xlink:to="_iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DilutedEarningsLossPerShareExcludingDiscontinuingOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5341.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations_link" xlink:to="iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5342.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations_link" xlink:title="iascf-pfs_DilutedEarningsLossPerShareExcludingDiscontinuingOperations">
  5343.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5344.     </reference>
  5345.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DilutedEarningsLossPerShare" xlink:label="iascf-pfs_DilutedEarningsLossPerShare" xlink:title="iascf-pfs_DilutedEarningsLossPerShare"/>
  5346.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DilutedEarningsLossPerShare" xlink:to="_iascf-pfs_DilutedEarningsLossPerShare_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DilutedEarningsLossPerShare" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5347.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DilutedEarningsLossPerShare_link" xlink:to="iascf-pfs_DilutedEarningsLossPerShare" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DilutedEarningsLossPerShare_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5348.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DilutedEarningsLossPerShare_link" xlink:title="iascf-pfs_DilutedEarningsLossPerShare">
  5349.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5350.       <iascf-pfs:Number>33</iascf-pfs:Number>
  5351.       <iascf-pfs:Paragraph>47</iascf-pfs:Paragraph>
  5352.     </reference>
  5353.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DilutedEarningsLossPerShare_link" xlink:title="iascf-pfs_DilutedEarningsLossPerShare">
  5354.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5355.       <iascf-pfs:Number>33</iascf-pfs:Number>
  5356.       <iascf-pfs:Paragraph>48</iascf-pfs:Paragraph>
  5357.     </reference>
  5358.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DevelopmentCostsNet" xlink:label="iascf-pfs_DevelopmentCostsNet" xlink:title="iascf-pfs_DevelopmentCostsNet"/>
  5359.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DevelopmentCostsNet" xlink:to="_iascf-pfs_DevelopmentCostsNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DevelopmentCostsNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5360.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DevelopmentCostsNet_link" xlink:to="iascf-pfs_DevelopmentCostsNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DevelopmentCostsNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5361.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DevelopmentCostsNet_link" xlink:title="iascf-pfs_DevelopmentCostsNet">
  5362.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5363.       <iascf-pfs:Number>38</iascf-pfs:Number>
  5364.       <iascf-pfs:Paragraph>107</iascf-pfs:Paragraph>
  5365.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5366.     </reference>
  5367.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities"/>
  5368.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DepreciationRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5369.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5370.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_DepreciationRelatingCashFlowsOperatingActivities">
  5371.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5372.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5373.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  5374.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5375.     </reference>
  5376.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities"/>
  5377.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DepreciationAmortisationRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5378.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5379.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_DepreciationAmortisationRelatingCashFlowsOperatingActivities">
  5380.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5381.     </reference>
  5382.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DepreciationAmortisationNature" xlink:label="iascf-pfs_DepreciationAmortisationNature" xlink:title="iascf-pfs_DepreciationAmortisationNature"/>
  5383.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DepreciationAmortisationNature" xlink:to="_iascf-pfs_DepreciationAmortisationNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DepreciationAmortisationNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5384.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DepreciationAmortisationNature_link" xlink:to="iascf-pfs_DepreciationAmortisationNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DepreciationAmortisationNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5385.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DepreciationAmortisationNature_link" xlink:title="iascf-pfs_DepreciationAmortisationNature">
  5386.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5387.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5388.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  5389.     </reference>
  5390.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DeferredTaxLiabilities" xlink:label="iascf-pfs_DeferredTaxLiabilities" xlink:title="iascf-pfs_DeferredTaxLiabilities"/>
  5391.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DeferredTaxLiabilities" xlink:to="_iascf-pfs_DeferredTaxLiabilities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DeferredTaxLiabilities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5392.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DeferredTaxLiabilities_link" xlink:to="iascf-pfs_DeferredTaxLiabilities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DeferredTaxLiabilities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5393.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredTaxLiabilities_link" xlink:title="iascf-pfs_DeferredTaxLiabilities">
  5394.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5395.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5396.       <iascf-pfs:Paragraph>69</iascf-pfs:Paragraph>
  5397.     </reference>
  5398.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredTaxLiabilities_link" xlink:title="iascf-pfs_DeferredTaxLiabilities">
  5399.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5400.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5401.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  5402.       <iascf-pfs:Subparagraph>i</iascf-pfs:Subparagraph>
  5403.     </reference>
  5404.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DeferredTaxAssets" xlink:label="iascf-pfs_DeferredTaxAssets" xlink:title="iascf-pfs_DeferredTaxAssets"/>
  5405.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DeferredTaxAssets" xlink:to="_iascf-pfs_DeferredTaxAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DeferredTaxAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5406.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DeferredTaxAssets_link" xlink:to="iascf-pfs_DeferredTaxAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DeferredTaxAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5407.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredTaxAssets_link" xlink:title="iascf-pfs_DeferredTaxAssets">
  5408.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5409.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5410.       <iascf-pfs:Paragraph>69</iascf-pfs:Paragraph>
  5411.     </reference>
  5412.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredTaxAssets_link" xlink:title="iascf-pfs_DeferredTaxAssets">
  5413.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5414.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5415.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  5416.       <iascf-pfs:Subparagraph>i</iascf-pfs:Subparagraph>
  5417.     </reference>
  5418.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredTaxAssets_link" xlink:title="iascf-pfs_DeferredTaxAssets">
  5419.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5420.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5421.       <iascf-pfs:Paragraph>70</iascf-pfs:Paragraph>
  5422.     </reference>
  5423.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DeferredIncomeTotal" xlink:label="iascf-pfs_DeferredIncomeTotal" xlink:title="iascf-pfs_DeferredIncomeTotal"/>
  5424.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DeferredIncomeTotal" xlink:to="_iascf-pfs_DeferredIncomeTotal_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DeferredIncomeTotal" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5425.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DeferredIncomeTotal_link" xlink:to="iascf-pfs_DeferredIncomeTotal" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DeferredIncomeTotal_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5426.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredIncomeTotal_link" xlink:title="iascf-pfs_DeferredIncomeTotal">
  5427.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5428.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5429.       <iascf-pfs:Paragraph>67</iascf-pfs:Paragraph>
  5430.     </reference>
  5431.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DeferredIncomeNonCurrent" xlink:label="iascf-pfs_DeferredIncomeNonCurrent" xlink:title="iascf-pfs_DeferredIncomeNonCurrent"/>
  5432.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DeferredIncomeNonCurrent" xlink:to="_iascf-pfs_DeferredIncomeNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DeferredIncomeNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5433.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DeferredIncomeNonCurrent_link" xlink:to="iascf-pfs_DeferredIncomeNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DeferredIncomeNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5434.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredIncomeNonCurrent_link" xlink:title="iascf-pfs_DeferredIncomeNonCurrent">
  5435.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5436.     </reference>
  5437.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DeferredIncomeCurrent" xlink:label="iascf-pfs_DeferredIncomeCurrent" xlink:title="iascf-pfs_DeferredIncomeCurrent"/>
  5438.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DeferredIncomeCurrent" xlink:to="_iascf-pfs_DeferredIncomeCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DeferredIncomeCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5439.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DeferredIncomeCurrent_link" xlink:to="iascf-pfs_DeferredIncomeCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DeferredIncomeCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5440.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DeferredIncomeCurrent_link" xlink:title="iascf-pfs_DeferredIncomeCurrent">
  5441.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5442.     </reference>
  5443.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DebenturesOtherLoansNonCurrent" xlink:label="iascf-pfs_DebenturesOtherLoansNonCurrent" xlink:title="iascf-pfs_DebenturesOtherLoansNonCurrent"/>
  5444.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DebenturesOtherLoansNonCurrent" xlink:to="_iascf-pfs_DebenturesOtherLoansNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DebenturesOtherLoansNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5445.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DebenturesOtherLoansNonCurrent_link" xlink:to="iascf-pfs_DebenturesOtherLoansNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DebenturesOtherLoansNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5446.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DebenturesOtherLoansNonCurrent_link" xlink:title="iascf-pfs_DebenturesOtherLoansNonCurrent">
  5447.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5448.     </reference>
  5449.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DebenturesOtherLoansCurrent" xlink:label="iascf-pfs_DebenturesOtherLoansCurrent" xlink:title="iascf-pfs_DebenturesOtherLoansCurrent"/>
  5450.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_DebenturesOtherLoansCurrent" xlink:to="_iascf-pfs_DebenturesOtherLoansCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: DebenturesOtherLoansCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5451.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_DebenturesOtherLoansCurrent_link" xlink:to="iascf-pfs_DebenturesOtherLoansCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_DebenturesOtherLoansCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5452.     <reference xlink:type="resource" xlink:label="_iascf-pfs_DebenturesOtherLoansCurrent_link" xlink:title="iascf-pfs_DebenturesOtherLoansCurrent">
  5453.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5454.     </reference>
  5455.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentTaxReceivables" xlink:label="iascf-pfs_CurrentTaxReceivables" xlink:title="iascf-pfs_CurrentTaxReceivables"/>
  5456.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentTaxReceivables" xlink:to="_iascf-pfs_CurrentTaxReceivables_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentTaxReceivables" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5457.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentTaxReceivables_link" xlink:to="iascf-pfs_CurrentTaxReceivables" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentTaxReceivables_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5458.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentTaxReceivables_link" xlink:title="iascf-pfs_CurrentTaxReceivables">
  5459.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5460.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5461.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  5462.       <iascf-pfs:Subparagraph>i</iascf-pfs:Subparagraph>
  5463.     </reference>
  5464.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentTaxReceivables_link" xlink:title="iascf-pfs_CurrentTaxReceivables">
  5465.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5466.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5467.       <iascf-pfs:Paragraph>69</iascf-pfs:Paragraph>
  5468.     </reference>
  5469.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentTaxPayables" xlink:label="iascf-pfs_CurrentTaxPayables" xlink:title="iascf-pfs_CurrentTaxPayables"/>
  5470.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentTaxPayables" xlink:to="_iascf-pfs_CurrentTaxPayables_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentTaxPayables" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5471.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentTaxPayables_link" xlink:to="iascf-pfs_CurrentTaxPayables" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentTaxPayables_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5472.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentTaxPayables_link" xlink:title="iascf-pfs_CurrentTaxPayables">
  5473.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5474.       <iascf-pfs:Number>12</iascf-pfs:Number>
  5475.       <iascf-pfs:Paragraph>69</iascf-pfs:Paragraph>
  5476.     </reference>
  5477.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentTaxPayables_link" xlink:title="iascf-pfs_CurrentTaxPayables">
  5478.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5479.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5480.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  5481.       <iascf-pfs:Subparagraph>i</iascf-pfs:Subparagraph>
  5482.     </reference>
  5483.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent" xlink:label="iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent" xlink:title="iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent"/>
  5484.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent" xlink:to="_iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentLiabilitiesHedgingInstrumentsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5485.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent_link" xlink:to="iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5486.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent_link" xlink:title="iascf-pfs_CurrentLiabilitiesHedgingInstrumentsCurrent">
  5487.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5488.     </reference>
  5489.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentLiabilities" xlink:label="iascf-pfs_CurrentLiabilities" xlink:title="iascf-pfs_CurrentLiabilities"/>
  5490.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentLiabilities" xlink:to="_iascf-pfs_CurrentLiabilities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentLiabilities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5491.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentLiabilities_link" xlink:to="iascf-pfs_CurrentLiabilities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentLiabilities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5492.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentLiabilities_link" xlink:title="iascf-pfs_CurrentLiabilities">
  5493.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5494.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5495.       <iascf-pfs:Paragraph>53</iascf-pfs:Paragraph>
  5496.     </reference>
  5497.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent" xlink:label="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent"/>
  5498.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent" xlink:to="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5499.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:to="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5500.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent_link" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentOtherHedgingInstrumentsNonCurrent">
  5501.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5502.     </reference>
  5503.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent" xlink:label="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent"/>
  5504.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent" xlink:to="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5505.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent_link" xlink:to="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5506.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent_link" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentInterestRateSwapsNonCurrent">
  5507.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5508.     </reference>
  5509.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent" xlink:label="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent"/>
  5510.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent" xlink:to="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5511.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent_link" xlink:to="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5512.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent_link" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrentForwardCurrencyContractsNonCurrent">
  5513.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5514.     </reference>
  5515.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent" xlink:label="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent"/>
  5516.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent" xlink:to="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentAssetsHedgingInstrumentsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5517.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent_link" xlink:to="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5518.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent_link" xlink:title="iascf-pfs_CurrentAssetsHedgingInstrumentsCurrent">
  5519.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5520.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5521.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  5522.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5523.     </reference>
  5524.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CurrentAssets" xlink:label="iascf-pfs_CurrentAssets" xlink:title="iascf-pfs_CurrentAssets"/>
  5525.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CurrentAssets" xlink:to="_iascf-pfs_CurrentAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CurrentAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5526.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CurrentAssets_link" xlink:to="iascf-pfs_CurrentAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CurrentAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5527.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CurrentAssets_link" xlink:title="iascf-pfs_CurrentAssets">
  5528.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5529.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5530.       <iascf-pfs:Paragraph>53</iascf-pfs:Paragraph>
  5531.     </reference>
  5532.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CostSalesFunction" xlink:label="iascf-pfs_CostSalesFunction" xlink:title="iascf-pfs_CostSalesFunction"/>
  5533.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CostSalesFunction" xlink:to="_iascf-pfs_CostSalesFunction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CostSalesFunction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5534.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CostSalesFunction_link" xlink:to="iascf-pfs_CostSalesFunction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CostSalesFunction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5535.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CostSalesFunction_link" xlink:title="iascf-pfs_CostSalesFunction">
  5536.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5537.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5538.       <iascf-pfs:Paragraph>82</iascf-pfs:Paragraph>
  5539.     </reference>
  5540.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CostSalesFunction_link" xlink:title="iascf-pfs_CostSalesFunction">
  5541.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5542.       <iascf-pfs:Number>2</iascf-pfs:Number>
  5543.       <iascf-pfs:Paragraph>37</iascf-pfs:Paragraph>
  5544.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  5545.     </reference>
  5546.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ConvertibleBorrowingsNonCurrent" xlink:label="iascf-pfs_ConvertibleBorrowingsNonCurrent" xlink:title="iascf-pfs_ConvertibleBorrowingsNonCurrent"/>
  5547.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ConvertibleBorrowingsNonCurrent" xlink:to="_iascf-pfs_ConvertibleBorrowingsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ConvertibleBorrowingsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5548.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ConvertibleBorrowingsNonCurrent_link" xlink:to="iascf-pfs_ConvertibleBorrowingsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ConvertibleBorrowingsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5549.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ConvertibleBorrowingsNonCurrent_link" xlink:title="iascf-pfs_ConvertibleBorrowingsNonCurrent">
  5550.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5551.     </reference>
  5552.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ConvertibleBorrowingCurrent" xlink:label="iascf-pfs_ConvertibleBorrowingCurrent" xlink:title="iascf-pfs_ConvertibleBorrowingCurrent"/>
  5553.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ConvertibleBorrowingCurrent" xlink:to="_iascf-pfs_ConvertibleBorrowingCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ConvertibleBorrowingCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5554.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ConvertibleBorrowingCurrent_link" xlink:to="iascf-pfs_ConvertibleBorrowingCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ConvertibleBorrowingCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5555.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ConvertibleBorrowingCurrent_link" xlink:title="iascf-pfs_ConvertibleBorrowingCurrent">
  5556.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5557.     </reference>
  5558.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ConstructionProgressCurrent" xlink:label="iascf-pfs_ConstructionProgressCurrent" xlink:title="iascf-pfs_ConstructionProgressCurrent"/>
  5559.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ConstructionProgressCurrent" xlink:to="_iascf-pfs_ConstructionProgressCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ConstructionProgressCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5560.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ConstructionProgressCurrent_link" xlink:to="iascf-pfs_ConstructionProgressCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ConstructionProgressCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5561.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ConstructionProgressCurrent_link" xlink:title="iascf-pfs_ConstructionProgressCurrent">
  5562.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5563.       <iascf-pfs:Number>16</iascf-pfs:Number>
  5564.       <iascf-pfs:Paragraph>61</iascf-pfs:Paragraph>
  5565.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5566.     </reference>
  5567.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ConstructionProgress" xlink:label="iascf-pfs_ConstructionProgress" xlink:title="iascf-pfs_ConstructionProgress"/>
  5568.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ConstructionProgress" xlink:to="_iascf-pfs_ConstructionProgress_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ConstructionProgress" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5569.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ConstructionProgress_link" xlink:to="iascf-pfs_ConstructionProgress" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ConstructionProgress_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5570.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ConstructionProgress_link" xlink:title="iascf-pfs_ConstructionProgress">
  5571.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5572.       <iascf-pfs:Number>16</iascf-pfs:Number>
  5573.       <iascf-pfs:Paragraph>61</iascf-pfs:Paragraph>
  5574.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5575.     </reference>
  5576.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ComputerSoftware" xlink:label="iascf-pfs_ComputerSoftware" xlink:title="iascf-pfs_ComputerSoftware"/>
  5577.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ComputerSoftware" xlink:to="_iascf-pfs_ComputerSoftware_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ComputerSoftware" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5578.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ComputerSoftware_link" xlink:to="iascf-pfs_ComputerSoftware" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ComputerSoftware_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5579.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ComputerSoftware_link" xlink:title="iascf-pfs_ComputerSoftware">
  5580.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5581.       <iascf-pfs:Number>38</iascf-pfs:Number>
  5582.       <iascf-pfs:Paragraph>107</iascf-pfs:Paragraph>
  5583.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5584.     </reference>
  5585.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature" xlink:label="iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature" xlink:title="iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature"/>
  5586.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature" xlink:to="_iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: ChangesInventoriesFinishedGoodsWorkProgressNature" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5587.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature_link" xlink:to="iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5588.     <reference xlink:type="resource" xlink:label="_iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature_link" xlink:title="iascf-pfs_ChangesInventoriesFinishedGoodsWorkProgressNature">
  5589.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5590.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5591.       <iascf-pfs:Paragraph>80</iascf-pfs:Paragraph>
  5592.     </reference>
  5593.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashRestrictedPledged" xlink:label="iascf-pfs_CashRestrictedPledged" xlink:title="iascf-pfs_CashRestrictedPledged"/>
  5594.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashRestrictedPledged" xlink:to="_iascf-pfs_CashRestrictedPledged_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashRestrictedPledged" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5595.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashRestrictedPledged_link" xlink:to="iascf-pfs_CashRestrictedPledged" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashRestrictedPledged_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5596.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashRestrictedPledged_link" xlink:title="iascf-pfs_CashRestrictedPledged">
  5597.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5598.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5599.       <iascf-pfs:Paragraph>57</iascf-pfs:Paragraph>
  5600.     </reference>
  5601.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashReceiptsGovernmentGrants" xlink:label="iascf-pfs_CashReceiptsGovernmentGrants" xlink:title="iascf-pfs_CashReceiptsGovernmentGrants"/>
  5602.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashReceiptsGovernmentGrants" xlink:to="_iascf-pfs_CashReceiptsGovernmentGrants_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashReceiptsGovernmentGrants" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5603.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashReceiptsGovernmentGrants_link" xlink:to="iascf-pfs_CashReceiptsGovernmentGrants" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashReceiptsGovernmentGrants_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5604.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashReceiptsGovernmentGrants_link" xlink:title="iascf-pfs_CashReceiptsGovernmentGrants">
  5605.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5606.     </reference>
  5607.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashReceiptsCustomers" xlink:label="iascf-pfs_CashReceiptsCustomers" xlink:title="iascf-pfs_CashReceiptsCustomers"/>
  5608.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashReceiptsCustomers" xlink:to="_iascf-pfs_CashReceiptsCustomers_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashReceiptsCustomers" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5609.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashReceiptsCustomers_link" xlink:to="iascf-pfs_CashReceiptsCustomers" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashReceiptsCustomers_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5610.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashReceiptsCustomers_link" xlink:title="iascf-pfs_CashReceiptsCustomers">
  5611.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5612.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5613.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  5614.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5615.     </reference>
  5616.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashReceiptsCustomers_link" xlink:title="iascf-pfs_CashReceiptsCustomers">
  5617.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5618.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5619.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  5620.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  5621.     </reference>
  5622.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsWarrantyClaims" xlink:label="iascf-pfs_CashPaymentsWarrantyClaims" xlink:title="iascf-pfs_CashPaymentsWarrantyClaims"/>
  5623.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsWarrantyClaims" xlink:to="_iascf-pfs_CashPaymentsWarrantyClaims_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsWarrantyClaims" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5624.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsWarrantyClaims_link" xlink:to="iascf-pfs_CashPaymentsWarrantyClaims" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsWarrantyClaims_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5625.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsWarrantyClaims_link" xlink:title="iascf-pfs_CashPaymentsWarrantyClaims">
  5626.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5627.     </reference>
  5628.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsThirdPartiesShareOptions" xlink:label="iascf-pfs_CashPaymentsThirdPartiesShareOptions" xlink:title="iascf-pfs_CashPaymentsThirdPartiesShareOptions"/>
  5629.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsThirdPartiesShareOptions" xlink:to="_iascf-pfs_CashPaymentsThirdPartiesShareOptions_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsThirdPartiesShareOptions" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5630.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsThirdPartiesShareOptions_link" xlink:to="iascf-pfs_CashPaymentsThirdPartiesShareOptions" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsThirdPartiesShareOptions_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5631.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsThirdPartiesShareOptions_link" xlink:title="iascf-pfs_CashPaymentsThirdPartiesShareOptions">
  5632.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5633.     </reference>
  5634.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsSuppliersEmployees" xlink:label="iascf-pfs_CashPaymentsSuppliersEmployees" xlink:title="iascf-pfs_CashPaymentsSuppliersEmployees"/>
  5635.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsSuppliersEmployees" xlink:to="_iascf-pfs_CashPaymentsSuppliersEmployees_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsSuppliersEmployees" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5636.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsSuppliersEmployees_link" xlink:to="iascf-pfs_CashPaymentsSuppliersEmployees" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsSuppliersEmployees_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5637.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsSuppliersEmployees_link" xlink:title="iascf-pfs_CashPaymentsSuppliersEmployees">
  5638.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5639.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5640.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  5641.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5642.     </reference>
  5643.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsSuppliers" xlink:label="iascf-pfs_CashPaymentsSuppliers" xlink:title="iascf-pfs_CashPaymentsSuppliers"/>
  5644.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsSuppliers" xlink:to="_iascf-pfs_CashPaymentsSuppliers_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsSuppliers" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5645.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsSuppliers_link" xlink:to="iascf-pfs_CashPaymentsSuppliers" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsSuppliers_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5646.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsSuppliers_link" xlink:title="iascf-pfs_CashPaymentsSuppliers">
  5647.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5648.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5649.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  5650.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5651.     </reference>
  5652.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsRestructuringExpenditures" xlink:label="iascf-pfs_CashPaymentsRestructuringExpenditures" xlink:title="iascf-pfs_CashPaymentsRestructuringExpenditures"/>
  5653.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsRestructuringExpenditures" xlink:to="_iascf-pfs_CashPaymentsRestructuringExpenditures_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsRestructuringExpenditures" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5654.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsRestructuringExpenditures_link" xlink:to="iascf-pfs_CashPaymentsRestructuringExpenditures" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsRestructuringExpenditures_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5655.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsRestructuringExpenditures_link" xlink:title="iascf-pfs_CashPaymentsRestructuringExpenditures">
  5656.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5657.     </reference>
  5658.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsResearchDevelopmentExpenditures" xlink:label="iascf-pfs_CashPaymentsResearchDevelopmentExpenditures" xlink:title="iascf-pfs_CashPaymentsResearchDevelopmentExpenditures"/>
  5659.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsResearchDevelopmentExpenditures" xlink:to="_iascf-pfs_CashPaymentsResearchDevelopmentExpenditures_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsResearchDevelopmentExpenditures" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5660.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsResearchDevelopmentExpenditures_link" xlink:to="iascf-pfs_CashPaymentsResearchDevelopmentExpenditures" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsResearchDevelopmentExpenditures_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5661.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsResearchDevelopmentExpenditures_link" xlink:title="iascf-pfs_CashPaymentsResearchDevelopmentExpenditures">
  5662.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5663.     </reference>
  5664.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes" xlink:label="iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes" xlink:title="iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes"/>
  5665.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes" xlink:to="_iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsReceivedRemittedValueAddedTaxes" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5666.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes_link" xlink:to="iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5667.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes_link" xlink:title="iascf-pfs_CashPaymentsReceivedRemittedValueAddedTaxes">
  5668.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5669.     </reference>
  5670.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsEmployees" xlink:label="iascf-pfs_CashPaymentsEmployees" xlink:title="iascf-pfs_CashPaymentsEmployees"/>
  5671.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsEmployees" xlink:to="_iascf-pfs_CashPaymentsEmployees_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsEmployees" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5672.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsEmployees_link" xlink:to="iascf-pfs_CashPaymentsEmployees" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsEmployees_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5673.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsEmployees_link" xlink:title="iascf-pfs_CashPaymentsEmployees">
  5674.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5675.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5676.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  5677.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5678.     </reference>
  5679.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashPaymentsEmployeeBenefitPlans" xlink:label="iascf-pfs_CashPaymentsEmployeeBenefitPlans" xlink:title="iascf-pfs_CashPaymentsEmployeeBenefitPlans"/>
  5680.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashPaymentsEmployeeBenefitPlans" xlink:to="_iascf-pfs_CashPaymentsEmployeeBenefitPlans_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashPaymentsEmployeeBenefitPlans" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5681.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashPaymentsEmployeeBenefitPlans_link" xlink:to="iascf-pfs_CashPaymentsEmployeeBenefitPlans" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashPaymentsEmployeeBenefitPlans_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5682.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashPaymentsEmployeeBenefitPlans_link" xlink:title="iascf-pfs_CashPaymentsEmployeeBenefitPlans">
  5683.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5684.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5685.       <iascf-pfs:Paragraph>14</iascf-pfs:Paragraph>
  5686.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  5687.     </reference>
  5688.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashHand" xlink:label="iascf-pfs_CashHand" xlink:title="iascf-pfs_CashHand"/>
  5689.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashHand" xlink:to="_iascf-pfs_CashHand_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashHand" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5690.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashHand_link" xlink:to="iascf-pfs_CashHand" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashHand_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5691.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashHand_link" xlink:title="iascf-pfs_CashHand">
  5692.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5693.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5694.       <iascf-pfs:Paragraph>45</iascf-pfs:Paragraph>
  5695.     </reference>
  5696.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsUsedOperationsIndirectMethod" xlink:label="iascf-pfs_CashFlowsUsedOperationsIndirectMethod" xlink:title="iascf-pfs_CashFlowsUsedOperationsIndirectMethod"/>
  5697.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsUsedOperationsIndirectMethod" xlink:to="_iascf-pfs_CashFlowsUsedOperationsIndirectMethod_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsUsedOperationsIndirectMethod" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5698.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsUsedOperationsIndirectMethod_link" xlink:to="iascf-pfs_CashFlowsUsedOperationsIndirectMethod" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsUsedOperationsIndirectMethod_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5699.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsUsedOperationsIndirectMethod_link" xlink:title="iascf-pfs_CashFlowsUsedOperationsIndirectMethod">
  5700.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5701.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5702.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  5703.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5704.     </reference>
  5705.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsUsedOperationsDirectMethod" xlink:label="iascf-pfs_CashFlowsUsedOperationsDirectMethod" xlink:title="iascf-pfs_CashFlowsUsedOperationsDirectMethod"/>
  5706.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsUsedOperationsDirectMethod" xlink:to="_iascf-pfs_CashFlowsUsedOperationsDirectMethod_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsUsedOperationsDirectMethod" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5707.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsUsedOperationsDirectMethod_link" xlink:to="iascf-pfs_CashFlowsUsedOperationsDirectMethod" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsUsedOperationsDirectMethod_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5708.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsUsedOperationsDirectMethod_link" xlink:title="iascf-pfs_CashFlowsUsedOperationsDirectMethod">
  5709.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5710.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5711.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  5712.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  5713.     </reference>
  5714.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting" xlink:label="iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting" xlink:title="iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting"/>
  5715.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting" xlink:to="_iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsUsedExtraordinaryItemsInvesting" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5716.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting_link" xlink:to="iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5717.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting_link" xlink:title="iascf-pfs_CashFlowsUsedExtraordinaryItemsInvesting">
  5718.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5719.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5720.       <iascf-pfs:Paragraph>29</iascf-pfs:Paragraph>
  5721.     </reference>
  5722.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsExtraordinaryItemsOperating" xlink:label="iascf-pfs_CashFlowsExtraordinaryItemsOperating" xlink:title="iascf-pfs_CashFlowsExtraordinaryItemsOperating"/>
  5723.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsExtraordinaryItemsOperating" xlink:to="_iascf-pfs_CashFlowsExtraordinaryItemsOperating_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsExtraordinaryItemsOperating" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5724.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsExtraordinaryItemsOperating_link" xlink:to="iascf-pfs_CashFlowsExtraordinaryItemsOperating" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsExtraordinaryItemsOperating_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5725.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsExtraordinaryItemsOperating_link" xlink:title="iascf-pfs_CashFlowsExtraordinaryItemsOperating">
  5726.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5727.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5728.       <iascf-pfs:Paragraph>29</iascf-pfs:Paragraph>
  5729.     </reference>
  5730.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsExtraordinaryItemsFinancing" xlink:label="iascf-pfs_CashFlowsExtraordinaryItemsFinancing" xlink:title="iascf-pfs_CashFlowsExtraordinaryItemsFinancing"/>
  5731.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsExtraordinaryItemsFinancing" xlink:to="_iascf-pfs_CashFlowsExtraordinaryItemsFinancing_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsExtraordinaryItemsFinancing" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5732.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsExtraordinaryItemsFinancing_link" xlink:to="iascf-pfs_CashFlowsExtraordinaryItemsFinancing" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsExtraordinaryItemsFinancing_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5733.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsExtraordinaryItemsFinancing_link" xlink:title="iascf-pfs_CashFlowsExtraordinaryItemsFinancing">
  5734.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5735.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5736.       <iascf-pfs:Paragraph>29</iascf-pfs:Paragraph>
  5737.     </reference>
  5738.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity" xlink:label="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity" xlink:title="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity"/>
  5739.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity" xlink:to="_iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5740.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity_link" xlink:to="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5741.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity_link" xlink:title="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity">
  5742.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5743.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5744.       <iascf-pfs:Paragraph>18</iascf-pfs:Paragraph>
  5745.       <iascf-pfs:Subparagraph>b</iascf-pfs:Subparagraph>
  5746.     </reference>
  5747.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations" xlink:label="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations" xlink:title="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations"/>
  5748.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations" xlink:to="_iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsBeforeChangesWorkingCapitalProfitLossOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5749.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations_link" xlink:to="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5750.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations_link" xlink:title="iascf-pfs_CashFlowsBeforeChangesWorkingCapitalProfitLossOperations">
  5751.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5752.     </reference>
  5753.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashFlowsBeforeChangesWorkingCapital" xlink:label="iascf-pfs_CashFlowsBeforeChangesWorkingCapital" xlink:title="iascf-pfs_CashFlowsBeforeChangesWorkingCapital"/>
  5754.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashFlowsBeforeChangesWorkingCapital" xlink:to="_iascf-pfs_CashFlowsBeforeChangesWorkingCapital_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashFlowsBeforeChangesWorkingCapital" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5755.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashFlowsBeforeChangesWorkingCapital_link" xlink:to="iascf-pfs_CashFlowsBeforeChangesWorkingCapital" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashFlowsBeforeChangesWorkingCapital_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5756.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashFlowsBeforeChangesWorkingCapital_link" xlink:title="iascf-pfs_CashFlowsBeforeChangesWorkingCapital">
  5757.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5758.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5759.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
  5760.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  5761.     </reference>
  5762.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashCashEquivalentsEndingBalance" xlink:label="iascf-pfs_CashCashEquivalentsEndingBalance" xlink:title="iascf-pfs_CashCashEquivalentsEndingBalance"/>
  5763.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashCashEquivalentsEndingBalance" xlink:to="_iascf-pfs_CashCashEquivalentsEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashCashEquivalentsEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5764.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashCashEquivalentsEndingBalance_link" xlink:to="iascf-pfs_CashCashEquivalentsEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashCashEquivalentsEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5765.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashCashEquivalentsEndingBalance_link" xlink:title="iascf-pfs_CashCashEquivalentsEndingBalance">
  5766.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5767.     </reference>
  5768.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashCashEquivalentsBeginningBalance" xlink:label="iascf-pfs_CashCashEquivalentsBeginningBalance" xlink:title="iascf-pfs_CashCashEquivalentsBeginningBalance"/>
  5769.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashCashEquivalentsBeginningBalance" xlink:to="_iascf-pfs_CashCashEquivalentsBeginningBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashCashEquivalentsBeginningBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5770.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashCashEquivalentsBeginningBalance_link" xlink:to="iascf-pfs_CashCashEquivalentsBeginningBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashCashEquivalentsBeginningBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5771.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashCashEquivalentsBeginningBalance_link" xlink:title="iascf-pfs_CashCashEquivalentsBeginningBalance">
  5772.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5773.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5774.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  5775.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  5776.     </reference>
  5777.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashCashEquivalents" xlink:label="iascf-pfs_CashCashEquivalents" xlink:title="iascf-pfs_CashCashEquivalents"/>
  5778.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashCashEquivalents" xlink:to="_iascf-pfs_CashCashEquivalents_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashCashEquivalents" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5779.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashCashEquivalents_link" xlink:to="iascf-pfs_CashCashEquivalents" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashCashEquivalents_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5780.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashCashEquivalents_link" xlink:title="iascf-pfs_CashCashEquivalents">
  5781.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5782.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5783.       <iascf-pfs:Paragraph>66</iascf-pfs:Paragraph>
  5784.       <iascf-pfs:Subparagraph>g</iascf-pfs:Subparagraph>
  5785.     </reference>
  5786.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashAdvancesRelatedParties" xlink:label="iascf-pfs_CashAdvancesRelatedParties" xlink:title="iascf-pfs_CashAdvancesRelatedParties"/>
  5787.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashAdvancesRelatedParties" xlink:to="_iascf-pfs_CashAdvancesRelatedParties_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashAdvancesRelatedParties" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5788.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashAdvancesRelatedParties_link" xlink:to="iascf-pfs_CashAdvancesRelatedParties" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashAdvancesRelatedParties_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5789.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashAdvancesRelatedParties_link" xlink:title="iascf-pfs_CashAdvancesRelatedParties">
  5790.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5791.     </reference>
  5792.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CashAdvancesLoans" xlink:label="iascf-pfs_CashAdvancesLoans" xlink:title="iascf-pfs_CashAdvancesLoans"/>
  5793.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CashAdvancesLoans" xlink:to="_iascf-pfs_CashAdvancesLoans_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CashAdvancesLoans" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5794.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CashAdvancesLoans_link" xlink:to="iascf-pfs_CashAdvancesLoans" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CashAdvancesLoans_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5795.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CashAdvancesLoans_link" xlink:title="iascf-pfs_CashAdvancesLoans">
  5796.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5797.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5798.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  5799.       <iascf-pfs:Subparagraph>e</iascf-pfs:Subparagraph>
  5800.     </reference>
  5801.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesRestatedBalance" xlink:label="iascf-pfs_CapitalRedemptionReservesRestatedBalance" xlink:title="iascf-pfs_CapitalRedemptionReservesRestatedBalance"/>
  5802.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesRestatedBalance" xlink:to="_iascf-pfs_CapitalRedemptionReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5803.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesRestatedBalance_link" xlink:to="iascf-pfs_CapitalRedemptionReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5804.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesRestatedBalance_link" xlink:title="iascf-pfs_CapitalRedemptionReservesRestatedBalance">
  5805.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5806.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5807.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5808.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5809.     </reference>
  5810.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments"/>
  5811.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5812.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5813.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_CapitalRedemptionReservesPriorPeriodAdjustments">
  5814.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5815.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5816.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5817.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5818.     </reference>
  5819.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity"/>
  5820.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5821.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5822.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_CapitalRedemptionReservesFundamentalErrorsAffectingEquity">
  5823.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5824.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5825.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5826.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5827.     </reference>
  5828.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesEndingBalance" xlink:label="iascf-pfs_CapitalRedemptionReservesEndingBalance" xlink:title="iascf-pfs_CapitalRedemptionReservesEndingBalance"/>
  5829.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesEndingBalance" xlink:to="_iascf-pfs_CapitalRedemptionReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5830.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesEndingBalance_link" xlink:to="iascf-pfs_CapitalRedemptionReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5831.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesEndingBalance_link" xlink:title="iascf-pfs_CapitalRedemptionReservesEndingBalance">
  5832.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5833.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5834.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5835.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5836.     </reference>
  5837.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets" xlink:label="iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets"/>
  5838.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets" xlink:to="_iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChangesReclassificationAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5839.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5840.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesReclassificationAssets">
  5841.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5842.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5843.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5844.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5845.     </reference>
  5846.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares" xlink:label="iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares"/>
  5847.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares" xlink:to="_iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChangesPurchaseTreasuryShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5848.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5849.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesPurchaseTreasuryShares">
  5850.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5851.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5852.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5853.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5854.     </reference>
  5855.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity" xlink:label="iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity"/>
  5856.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity" xlink:to="_iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5857.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5858.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesOtherMovementsEquity">
  5859.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5860.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5861.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5862.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5863.     </reference>
  5864.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares" xlink:label="iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares"/>
  5865.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares" xlink:to="_iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChangesIssuanceBonusShares" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5866.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5867.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesIssuanceBonusShares">
  5868.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5869.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5870.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5871.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5872.     </reference>
  5873.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination"/>
  5874.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5875.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5876.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesEquityMovementsResultingBusinessCombination">
  5877.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5878.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5879.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5880.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5881.     </reference>
  5882.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction" xlink:label="iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction"/>
  5883.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction" xlink:to="_iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChangesCapitalReduction" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5884.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5885.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChangesCapitalReduction">
  5886.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5887.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5888.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5889.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5890.     </reference>
  5891.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChanges" xlink:label="iascf-pfs_CapitalRedemptionReservesChanges" xlink:title="iascf-pfs_CapitalRedemptionReservesChanges"/>
  5892.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChanges" xlink:to="_iascf-pfs_CapitalRedemptionReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5893.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChanges_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5894.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChanges_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChanges">
  5895.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5896.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5897.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5898.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5899.     </reference>
  5900.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity"/>
  5901.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5902.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5903.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_CapitalRedemptionReservesChangeAccountingPolicyAffectingEquity">
  5904.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5905.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5906.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5907.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  5908.     </reference>
  5909.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated"/>
  5910.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalRedemptionReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5911.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5912.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_CapitalRedemptionReservesBeginningBalanceOriginallyStated">
  5913.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5914.       <iascf-pfs:Number>1</iascf-pfs:Number>
  5915.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  5916.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  5917.     </reference>
  5918.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_CapitalisedDevelopmentCosts" xlink:label="iascf-pfs_CapitalisedDevelopmentCosts" xlink:title="iascf-pfs_CapitalisedDevelopmentCosts"/>
  5919.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_CapitalisedDevelopmentCosts" xlink:to="_iascf-pfs_CapitalisedDevelopmentCosts_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: CapitalisedDevelopmentCosts" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5920.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_CapitalisedDevelopmentCosts_link" xlink:to="iascf-pfs_CapitalisedDevelopmentCosts" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_CapitalisedDevelopmentCosts_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5921.     <reference xlink:type="resource" xlink:label="_iascf-pfs_CapitalisedDevelopmentCosts_link" xlink:title="iascf-pfs_CapitalisedDevelopmentCosts">
  5922.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5923.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5924.       <iascf-pfs:Paragraph>16</iascf-pfs:Paragraph>
  5925.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  5926.     </reference>
  5927.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BuildingsNet" xlink:label="iascf-pfs_BuildingsNet" xlink:title="iascf-pfs_BuildingsNet"/>
  5928.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BuildingsNet" xlink:to="_iascf-pfs_BuildingsNet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BuildingsNet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5929.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BuildingsNet_link" xlink:to="iascf-pfs_BuildingsNet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BuildingsNet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5930.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BuildingsNet_link" xlink:title="iascf-pfs_BuildingsNet">
  5931.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5932.       <iascf-pfs:Number>16</iascf-pfs:Number>
  5933.       <iascf-pfs:Paragraph>60</iascf-pfs:Paragraph>
  5934.       <iascf-pfs:Subparagraph>d</iascf-pfs:Subparagraph>
  5935.     </reference>
  5936.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BiologicalAssets" xlink:label="iascf-pfs_BiologicalAssets" xlink:title="iascf-pfs_BiologicalAssets"/>
  5937.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BiologicalAssets" xlink:to="_iascf-pfs_BiologicalAssets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BiologicalAssets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5938.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BiologicalAssets_link" xlink:to="iascf-pfs_BiologicalAssets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BiologicalAssets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5939.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BiologicalAssets_link" xlink:title="iascf-pfs_BiologicalAssets">
  5940.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5941.       <iascf-pfs:Number>41</iascf-pfs:Number>
  5942.       <iascf-pfs:Paragraph>39</iascf-pfs:Paragraph>
  5943.     </reference>
  5944.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations" xlink:label="iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations" xlink:title="iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations"/>
  5945.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations" xlink:to="_iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BasicEarningsLossPerShareIncludingDiscontinuedOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5946.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations_link" xlink:to="iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5947.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations_link" xlink:title="iascf-pfs_BasicEarningsLossPerShareIncludingDiscontinuedOperations">
  5948.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5949.     </reference>
  5950.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations" xlink:label="iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations" xlink:title="iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations"/>
  5951.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations" xlink:to="_iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BasicEarningsLossPerShareExcludingDiscontinuedOperations" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5952.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations_link" xlink:to="iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5953.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations_link" xlink:title="iascf-pfs_BasicEarningsLossPerShareExcludingDiscontinuedOperations">
  5954.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5955.     </reference>
  5956.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BasicEarningsLossPerShare" xlink:label="iascf-pfs_BasicEarningsLossPerShare" xlink:title="iascf-pfs_BasicEarningsLossPerShare"/>
  5957.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BasicEarningsLossPerShare" xlink:to="_iascf-pfs_BasicEarningsLossPerShare_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BasicEarningsLossPerShare" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5958.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BasicEarningsLossPerShare_link" xlink:to="iascf-pfs_BasicEarningsLossPerShare" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BasicEarningsLossPerShare_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5959.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BasicEarningsLossPerShare_link" xlink:title="iascf-pfs_BasicEarningsLossPerShare">
  5960.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5961.       <iascf-pfs:Number>33</iascf-pfs:Number>
  5962.       <iascf-pfs:Paragraph>47</iascf-pfs:Paragraph>
  5963.     </reference>
  5964.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BasicEarningsLossPerShare_link" xlink:title="iascf-pfs_BasicEarningsLossPerShare">
  5965.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5966.       <iascf-pfs:Number>33</iascf-pfs:Number>
  5967.       <iascf-pfs:Paragraph>48</iascf-pfs:Paragraph>
  5968.     </reference>
  5969.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BankOverdraftsIncreasedDecreased" xlink:label="iascf-pfs_BankOverdraftsIncreasedDecreased" xlink:title="iascf-pfs_BankOverdraftsIncreasedDecreased"/>
  5970.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BankOverdraftsIncreasedDecreased" xlink:to="_iascf-pfs_BankOverdraftsIncreasedDecreased_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BankOverdraftsIncreasedDecreased" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5971.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BankOverdraftsIncreasedDecreased_link" xlink:to="iascf-pfs_BankOverdraftsIncreasedDecreased" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BankOverdraftsIncreasedDecreased_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5972.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BankOverdraftsIncreasedDecreased_link" xlink:title="iascf-pfs_BankOverdraftsIncreasedDecreased">
  5973.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5974.     </reference>
  5975.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BankOverdrafts" xlink:label="iascf-pfs_BankOverdrafts" xlink:title="iascf-pfs_BankOverdrafts"/>
  5976.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BankOverdrafts" xlink:to="_iascf-pfs_BankOverdrafts_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BankOverdrafts" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5977.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BankOverdrafts_link" xlink:to="iascf-pfs_BankOverdrafts" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BankOverdrafts_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5978.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BankOverdrafts_link" xlink:title="iascf-pfs_BankOverdrafts">
  5979.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5980.     </reference>
  5981.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BankBorrowingsNonCurrent" xlink:label="iascf-pfs_BankBorrowingsNonCurrent" xlink:title="iascf-pfs_BankBorrowingsNonCurrent"/>
  5982.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BankBorrowingsNonCurrent" xlink:to="_iascf-pfs_BankBorrowingsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BankBorrowingsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5983.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BankBorrowingsNonCurrent_link" xlink:to="iascf-pfs_BankBorrowingsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BankBorrowingsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5984.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BankBorrowingsNonCurrent_link" xlink:title="iascf-pfs_BankBorrowingsNonCurrent">
  5985.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5986.     </reference>
  5987.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BankBorrowingCurrent" xlink:label="iascf-pfs_BankBorrowingCurrent" xlink:title="iascf-pfs_BankBorrowingCurrent"/>
  5988.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BankBorrowingCurrent" xlink:to="_iascf-pfs_BankBorrowingCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BankBorrowingCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5989.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BankBorrowingCurrent_link" xlink:to="iascf-pfs_BankBorrowingCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BankBorrowingCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5990.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BankBorrowingCurrent_link" xlink:title="iascf-pfs_BankBorrowingCurrent">
  5991.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  5992.     </reference>
  5993.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BankBalances" xlink:label="iascf-pfs_BankBalances" xlink:title="iascf-pfs_BankBalances"/>
  5994.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BankBalances" xlink:to="_iascf-pfs_BankBalances_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BankBalances" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  5995.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BankBalances_link" xlink:to="iascf-pfs_BankBalances" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BankBalances_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  5996.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BankBalances_link" xlink:title="iascf-pfs_BankBalances">
  5997.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  5998.       <iascf-pfs:Number>7</iascf-pfs:Number>
  5999.       <iascf-pfs:Paragraph>45</iascf-pfs:Paragraph>
  6000.     </reference>
  6001.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_BalanceSheet" xlink:label="iascf-pfs_BalanceSheet" xlink:title="iascf-pfs_BalanceSheet"/>
  6002.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_BalanceSheet" xlink:to="_iascf-pfs_BalanceSheet_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: BalanceSheet" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6003.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_BalanceSheet_link" xlink:to="iascf-pfs_BalanceSheet" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_BalanceSheet_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6004.     <reference xlink:type="resource" xlink:label="_iascf-pfs_BalanceSheet_link" xlink:title="iascf-pfs_BalanceSheet">
  6005.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6006.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6007.       <iascf-pfs:Paragraph>7</iascf-pfs:Paragraph>
  6008.       <iascf-pfs:Subparagraph>a</iascf-pfs:Subparagraph>
  6009.     </reference>
  6010.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleReservesRestatedBalance" xlink:label="iascf-pfs_AvailableSaleReservesRestatedBalance" xlink:title="iascf-pfs_AvailableSaleReservesRestatedBalance"/>
  6011.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleReservesRestatedBalance" xlink:to="_iascf-pfs_AvailableSaleReservesRestatedBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleReservesRestatedBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6012.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleReservesRestatedBalance_link" xlink:to="iascf-pfs_AvailableSaleReservesRestatedBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleReservesRestatedBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6013.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleReservesRestatedBalance_link" xlink:title="iascf-pfs_AvailableSaleReservesRestatedBalance">
  6014.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6015.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6016.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6017.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6018.     </reference>
  6019.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments" xlink:label="iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments" xlink:title="iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments"/>
  6020.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments" xlink:to="_iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleReservesPriorPeriodAdjustments" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6021.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments_link" xlink:to="iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6022.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments_link" xlink:title="iascf-pfs_AvailableSaleReservesPriorPeriodAdjustments">
  6023.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6024.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6025.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6026.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6027.     </reference>
  6028.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity" xlink:label="iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity" xlink:title="iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity"/>
  6029.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity" xlink:to="_iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleReservesFundamentalErrorsAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6030.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity_link" xlink:to="iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6031.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity_link" xlink:title="iascf-pfs_AvailableSaleReservesFundamentalErrorsAffectingEquity">
  6032.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6033.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6034.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6035.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  6036.     </reference>
  6037.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleReservesEndingBalance" xlink:label="iascf-pfs_AvailableSaleReservesEndingBalance" xlink:title="iascf-pfs_AvailableSaleReservesEndingBalance"/>
  6038.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleReservesEndingBalance" xlink:to="_iascf-pfs_AvailableSaleReservesEndingBalance_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleReservesEndingBalance" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6039.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleReservesEndingBalance_link" xlink:to="iascf-pfs_AvailableSaleReservesEndingBalance" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleReservesEndingBalance_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6040.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleReservesEndingBalance_link" xlink:title="iascf-pfs_AvailableSaleReservesEndingBalance">
  6041.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6042.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6043.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6044.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6045.     </reference>
  6046.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleReservesChanges" xlink:label="iascf-pfs_AvailableSaleReservesChanges" xlink:title="iascf-pfs_AvailableSaleReservesChanges"/>
  6047.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleReservesChanges" xlink:to="_iascf-pfs_AvailableSaleReservesChanges_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleReservesChanges" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6048.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleReservesChanges_link" xlink:to="iascf-pfs_AvailableSaleReservesChanges" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleReservesChanges_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6049.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleReservesChanges_link" xlink:title="iascf-pfs_AvailableSaleReservesChanges">
  6050.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6051.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6052.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6053.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6054.     </reference>
  6055.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity" xlink:label="iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity" xlink:title="iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity"/>
  6056.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity" xlink:to="_iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleReservesChangeAccountingPolicyAffectingEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6057.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity_link" xlink:to="iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6058.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity_link" xlink:title="iascf-pfs_AvailableSaleReservesChangeAccountingPolicyAffectingEquity">
  6059.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6060.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6061.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6062.       <iascf-pfs:Subparagraph>c</iascf-pfs:Subparagraph>
  6063.     </reference>
  6064.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated" xlink:label="iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated" xlink:title="iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated"/>
  6065.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated" xlink:to="_iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleReservesBeginningBalanceOriginallyStated" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6066.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated_link" xlink:to="iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6067.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated_link" xlink:title="iascf-pfs_AvailableSaleReservesBeginningBalanceOriginallyStated">
  6068.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6069.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6070.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6071.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6072.     </reference>
  6073.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleInvestmentsNonCurrent" xlink:label="iascf-pfs_AvailableSaleInvestmentsNonCurrent" xlink:title="iascf-pfs_AvailableSaleInvestmentsNonCurrent"/>
  6074.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleInvestmentsNonCurrent" xlink:to="_iascf-pfs_AvailableSaleInvestmentsNonCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleInvestmentsNonCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6075.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleInvestmentsNonCurrent_link" xlink:to="iascf-pfs_AvailableSaleInvestmentsNonCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleInvestmentsNonCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6076.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleInvestmentsNonCurrent_link" xlink:title="iascf-pfs_AvailableSaleInvestmentsNonCurrent">
  6077.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  6078.     </reference>
  6079.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleInvestmentsCurrent" xlink:label="iascf-pfs_AvailableSaleInvestmentsCurrent" xlink:title="iascf-pfs_AvailableSaleInvestmentsCurrent"/>
  6080.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleInvestmentsCurrent" xlink:to="_iascf-pfs_AvailableSaleInvestmentsCurrent_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleInvestmentsCurrent" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6081.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleInvestmentsCurrent_link" xlink:to="iascf-pfs_AvailableSaleInvestmentsCurrent" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleInvestmentsCurrent_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6082.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleInvestmentsCurrent_link" xlink:title="iascf-pfs_AvailableSaleInvestmentsCurrent">
  6083.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  6084.     </reference>
  6085.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleChangesOtherMovementsEquity" xlink:label="iascf-pfs_AvailableSaleChangesOtherMovementsEquity" xlink:title="iascf-pfs_AvailableSaleChangesOtherMovementsEquity"/>
  6086.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleChangesOtherMovementsEquity" xlink:to="_iascf-pfs_AvailableSaleChangesOtherMovementsEquity_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleChangesOtherMovementsEquity" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6087.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleChangesOtherMovementsEquity_link" xlink:to="iascf-pfs_AvailableSaleChangesOtherMovementsEquity" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleChangesOtherMovementsEquity_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6088.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleChangesOtherMovementsEquity_link" xlink:title="iascf-pfs_AvailableSaleChangesOtherMovementsEquity">
  6089.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6090.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6091.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6092.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6093.     </reference>
  6094.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome" xlink:label="iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome" xlink:title="iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome"/>
  6095.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome" xlink:to="_iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleChangesNetGainsLossesNotRecognisedIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6096.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome_link" xlink:to="iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6097.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome_link" xlink:title="iascf-pfs_AvailableSaleChangesNetGainsLossesNotRecognisedIncome">
  6098.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6099.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6100.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6101.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6102.     </reference>
  6103.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination" xlink:label="iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination" xlink:title="iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination"/>
  6104.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination" xlink:to="_iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleChangesEquityMovementsResultingBusinessCombination" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6105.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination_link" xlink:to="iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6106.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination_link" xlink:title="iascf-pfs_AvailableSaleChangesEquityMovementsResultingBusinessCombination">
  6107.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6108.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6109.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6110.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6111.     </reference>
  6112.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome" xlink:label="iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome" xlink:title="iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome"/>
  6113.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome" xlink:to="_iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AvailableSaleChangesAvailableforSaleReserveTransferedIncome" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6114.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome_link" xlink:to="iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6115.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome_link" xlink:title="iascf-pfs_AvailableSaleChangesAvailableforSaleReserveTransferedIncome">
  6116.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6117.       <iascf-pfs:Number>1</iascf-pfs:Number>
  6118.       <iascf-pfs:Paragraph>86</iascf-pfs:Paragraph>
  6119.       <iascf-pfs:Subparagraph>f</iascf-pfs:Subparagraph>
  6120.     </reference>
  6121.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_Assets" xlink:label="iascf-pfs_Assets" xlink:title="iascf-pfs_Assets"/>
  6122.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_Assets" xlink:to="_iascf-pfs_Assets_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: Assets" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6123.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_Assets_link" xlink:to="iascf-pfs_Assets" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_Assets_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6124.     <reference xlink:type="resource" xlink:label="_iascf-pfs_Assets_link" xlink:title="iascf-pfs_Assets">
  6125.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  6126.     </reference>
  6127.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities" xlink:label="iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities" xlink:title="iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities"/>
  6128.     <referenceArc xlink:type="arc" xlink:from="iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities" xlink:to="_iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities_link" xlink:show="embed" xlink:actuate="onRequest" xlink:title="Go up to: AmortisationRelatingCashFlowsOperatingActivities" xlink:arcrole="http://www.xbrl.org/linkprops/arc/element-reference"/>
  6129.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities_link" xlink:to="iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6130.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities_link" xlink:title="iascf-pfs_AmortisationRelatingCashFlowsOperatingActivities">
  6131.       <iascf-pfs:Name>IAS</iascf-pfs:Name>
  6132.       <iascf-pfs:Number>7</iascf-pfs:Number>
  6133.       <iascf-pfs:Paragraph>20</iascf-pfs:Paragraph>
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  6221.       <iascf-pfs:Number>7</iascf-pfs:Number>
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  6228.       <iascf-pfs:Name>IAS-SC</iascf-pfs:Name>
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  6230.     <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities" xlink:label="iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities" xlink:title="iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities"/>
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  6232.     <referenceArc xlink:type="arc" xlink:from="_iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities_link" xlink:to="iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities" xlink:show="replace" xlink:actuate="onRequest" xlink:title="Go down to: _iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities_link" xlink:arcrole="http://www.xbrl.org/linkprops/arc/reference-element"/>
  6233.     <reference xlink:type="resource" xlink:label="_iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities_link" xlink:title="iascf-pfs_AcquisitionsRelatingCashFlowsInvestingActivities">
  6234.       <iascf-pfs:Name>IAS-CP</iascf-pfs:Name>
  6235.     </reference>
  6236.   </referenceLink>
  6237. </linkbase>
  6238.