(2)On 12 March 2009, the International Accounting Standard Board (IASB) published amendments to International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 9 Reassessment of Embedded Derivatives and International Accounting Standard 39 Financial Instruments: Recognition and Measurement hereinafter ‘amendments to IFRIC 9 and IAS 39’. The amendments to IFRIC 9 and IAS 39 clarify the treatment of derivative financial instruments embedded in other contracts when a hybrid financial asset is reclassified out of the fair value through profit or loss category.