(7)The adoption of IFRS 6, IAS 19, IFRIC 4 and 5 implies, by way of consequence, amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards , IAS 1 Presentation of Financial Statements , IAS 16 Property, Plant and Equipment , IAS 24 Related Party Disclosures , IAS 38 Intangible Assets and IAS 39 Financial Instruments: Recognition and Measurement in order to ensure consistency between international accounting standards.