The appropriate changes have been made to the specific cross currency interest rate swaps with related recognition and amortization in the income statement over the residual life of the hedging instrument. Disclosure under AASB 9 has ensured that hedge funds are quoted in the appropriate foreign currency denominated loans with recognition of the fair value of the ongoing foreign currency. Furthermore, the company's financial assets are classified as subsequently valued at amortization cost based on the contractual characteristics of the cash flows. Furthermore, in the financial statements, the roles of the directors are specified in such a way as to be separate and free from any interest, influence or association to a level that would affect financial equity.