EFTA01367137.pdf

Amendment #4 Page 708 of 868 leftet..(1e0Safga Lana is not depreciated Depreciation a calculated following the straight-lore method using the following estimated useful Ines Years Buldirgs 33 to 45 Macrwery and edripment 10 to 45 Vehcles 5 Furniture and Wises 10 Other equipment 4 to 10 Residual values usefti Wes and depreomon methods are renewed at each reporting period, and adorned prospactwely f appropriate. An dem of property, plant arc equipment or a vgnficant component is removed upon disposal or when r More economic benefits are expected from es use or disposal Any gen or loss aristg on derecogrcmon of the asset (calculated as thedlerence between the ret disposal proceeds and the carrying amount of the asset) is included n the statement of comprehensive income in the year the asset is derecognzed. Infrastructure assets are controlled by the Company and so are wooded for under IAS 16 Property. pent and equoment rather than viler FRC 12 Service concession arrangements (0 )ntanyde assets— intangde assets are recorded at cost and are presented net of accumtiated amortization. Amortization is recogreed as an expense and is determined using the straight-Me method based on estimated uselL1 Ines d assets which has teen estimated between 5 and 10 years. The estimate of the usefd fife le reviewed penolcally to ensure that the amodeaton period is consistent with the expected pattern of future economic teneles from mese assets (c]) Leases— The Company recognizes finance leases recording assets and Sabah's at the begening of contracts in the statement of financial position for an amount eqUal to the lair mite of the leased asset or, if lower. the presort rake of the lease asset Initial direct costs are considered as Part of the asset Lease payments are apportioned between fironce charges and reduction of the lease liabdy Finance charges are allocated over the term of the lease liability to generate interest expense on the balance of the liability for each period and are recognize as fidircial expenses in the statement d comprehensive income The tease generates deprecation expense for the asset as well as interest expense for each according period. The depreciation policy for leased assets rs consistent with the poiticy for otter depreciable assetsowned by toe Company. Leases where the lessor effective), femme sutetantelly all the nsics and rewards of ownership of the leased benefits are classded as operating teases Cperatrn lease payments are recognized as expenses in the statement of comprehensive income based on the straightsne method over the term of the contract F-368 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-0058665 CONFIDENTIAL SDNY_GM_00204849 EFTA01367137