EFTA01367133.pdf

Amendment #4 Page 704 of 868 lakk..0..f.tstebtful (C) Financial Instruments Mai teccgrutron fl SubSOCASIlf measurement— (q Financial assets— Inlet recognition and measurement— Fine noel assets within the scope of International Accounting Standard (AS) 39. 'F.narcal Statemerts Recogrut on and measurement. are classified as financial assets al far value through prof* or loss. loans and recematiles heirno-raatunty onvestrnerts available.for. sale financial investments. or as deneatwes designated as hedging instrurrents in an effective hedge. as appropriate. The Company *termnes the classfication of its finance' asses at initial recognition All finance' assets are recognized initially at fair value and in the case or assets carried at fie value ttvOugh Wait or less. cirecty transacton costs Purchases or sales el finanoal assets mat requre delivery of assets within a Ime period established by regulation or market corwenbon are recognized on the trade date which represents the date that the Company commits to purchase a sell the asset Sutsequent measurement— The subsequent measurement of franca' assets depends on their classecaten As of December 31 2014 and 2013, the Company any maintains ears and receivables as described below Loans and receivables— Loans and receivables are nonderwrawe financial assets with fixed or determinable payments that are not quoted n an active market for welch the early has no 'Noreen of selling ndrecty nor in the near fulue and have no risk other than credit impainned. After tribal recOgnitOn, such financial assets are mended at amortized cost using the effective rarest rate method (EIR), less any impairment Arnonized coat is calculated of talorg coo accoint any discount or premium on acquisiton and fees or costs that are an ittegral part or the EIR The ElR amortization is recognzed in the statement of comprehensive income as 'Financial income losses resulting from impairment are recognized in the 'teemed d comprehensive ncome as a pamsion As d Decanter 31.2014 and 2013. the Company minters cash and cash eqavalent trade receivables and otter receivables n the Category DlinICOgratiOn-- A firenciel asset (or, where applicable a part of a fnancial asset or part of a group of sender financial assets) is detect:grazed when the rigtes to raceme cash fkrr/s from the asset have expired. F-384 http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058661 CONFIDENTIAL SDNY_GM_00204845 EFTA01367133