(2)On 23 January 2020, the International Accounting Standards Board (‘IASB’) issued amendments to International Accounting Standard 1 – Presentation of Financial Statements (‘IAS 1’). The amendments specify how a company is to determine, in the statement of financial position, debt and other liabilities with an uncertain settlement date. According to those amendments, that debt or other liabilities are to be classified either as current (due or potentially due to be settled within one year) or non-current.