text: (cid:129)*IFRS 9, Financial Instruments (IFRS 9)*– The IASB issued IFRS 9, which 
  and 
  replaces 
  Measurement, establishes principles for the financial reporting of 
  financial assets and financial liabilities that will present relevant and 
  useful 
  their 
  assessment of the amounts, timing and uncertainty of an entity’s 
  future cash flows. This new standard also includes a new general 
  hedge accounting standard which will align hedge accounting more 
  closely with risk management. It does not fundamentally change the 
  types of hedging relationships or the requirement to measure and 
  recognize ineffectiveness, however it will provide more hedging 
  strategies that are used for risk management to qualify for hedge 
  accounting and introduce more judgment to assess the effectiveness 
  of a hedging relationship. The IASB has not yet communicated the 
  mandatory effective date of IFRS 9. We are assessing the impact of 
  this new standard on our consolidated financial statements. 
  
  IAS  39,  Financial  Instruments:  Recognition 
  
  information to users of  financial  statements  for 