these standards, which were endorsed by the European Union on June 12, 2009, will apply to business combinations that take place in financial years starting on or after July 1, 2009 (i. e. from January 1, 2010 for the Group... -amendments to IAS 39 on" Eligible hedged items", which were adopted by the European Union on September 16, 2009 and applied to financial years starting on or after July 1, 2009 (i. e. from January 1, 2010 for EDF.