-revised IFRS 1, "First time Adoption of International Financial Reporting Standards ",which was adopted by the European Union on November 26, 2009 and has no impact on the Group' s financial statements... or their estimated value at the transfer date when supplied by the grantor... The foreign exchange risk in the consolidated balance sheet is managed either by matching with liabilities for acquisitions in the same currency, or by market hedging involving use of financial derivatives.