strement. impairment and hedge accountirg IFRS 95 effect eve for trawl periods tegririrg on or after Ja nary 1 2018, with ea rif appicabon permitted Retrospectve afar:katon is required. but Ire cameralrye informalon is nct maexiitcry The early application of the previous versons of !FRS 9 (2009, 2010 and 2013