text: *Instruments: Presentation (IAS 32)*– In December 
  2011, the IASB amended IAS 32 to clarify the meaning of when an 
  set-off. The 
  entity has a current 
  amendments are effective for annual periods beginning on or after 
  January 1, 2014 and are required to be applied retrospectively. We 
  do not expect this to have a significant impact on our consolidated 
  financial statements. 
  
  legally enforceable right of 
  
  (cid:129)*IAS 39,*
  
  *Instruments: Recognition and Measurement*
  *(IAS 39)*– In June 2013, the IASB amended IAS 39 to provide relief 
  from discontinuing an existing hedging relationship when a novation 
  that was not contemplated in the original hedging documentation 
  meets specific criteria. The amendments are effective for annual 
  periods beginning on or after January 1, 2014 and are required to be 
  applied retrospectively. We are assessing the impact of 
  this 
  amendment on our consolidated financial statements. 
  
  *Financial*