Table:
| At 31 March | 2019 £m | 2018 £m | 2017 £m |
| --- | --- | --- | --- |
| Non-current assets | 48 | - | - |
| Fair value through other comprehensive income | - | 46 | 37 |
| Available-for-sale | 6 | 7 | 7 |
| Fair value through profit or loss | 54 | 53 | 44 |
| Current assets |  |  |  |
| Fair value through other comprehensive income | - | - | - |
| Available-for-sale | - | 2,575 | 1,437 |
| Investments held at amortised cost | 3,214 | - | - |
| Loans and receivables | - | 447 | 83 |
|  | 3,214 | 3,022 | 1,520 |
Paragraphs:
23. Investments continued
IFRS 9 was applied for the first time on 1 April 2018 and introduces new classifications for financial instruments, including investments. Under IAS 39, we classified investments as available-for-sale, loans and receivables, and fair value through profit or loss. On transition to IFRS 9 we have reclassified them as fair value through other comprehensive income, fair value through profit or loss, and amortised cost, as set out in note 1. The current year figures in the following table reflect the classifications under IFRS 9, and the prior year figures reflect the previous classifications under IAS 39.
Investments held at amortised cost consist of investments previously classified as loans and receivables and relate to money market investments denominated in sterling of £2,687m (2017/18: £416m, 2016/17: £35m), in US dollars of £26m (2017/18: £27m, 2016/17: £30m) in euros of £499m (2017/18: £nil, 2016/17: £nil) and in other currencies £2m (2017/18: £4m, 2016/17: £18m). They also include investments in liquidity funds of £2,522m (2017/18: £2,575m, 2016/17: £1,437m) held to collect contractual cash flows. In prior years these were classified as available-for-sale.
Question:
When was the IFRS 9 applied?
Answer: 1 April 2018