(2)On 12 October 2017, the International Accounting Standards Board (IASB) published Long Term Interests in Associates and Joint Ventures (Amendments to IAS 28), in the framework of its regular improvement process which aims at streamlining and clarifying the standards. The objective of the amendments is to clarify that the impairment requirements of International Financial Reporting Standard (IFRS) 9 Financial Instruments apply to Long Term Interests in Associates and Joint Ventures.