EFTA01367100.pdf

Amendment #4 Page 671 of 868 tettlf"..0..cStIgefff.1 The carrying amount of the asset is reduced Waugh the use of an allowance account and the ample of the loss is recognized in the ea:erect of comprehensive income (a) Financial Imbibes— Inset recograton and measurement— Fire noel eatables within the scope d IAS 39 are classified as financial liablites at fair value through prole or loss kers and accosts payable. or as derivatives designated as hedging instruments in an elective hedge as swoon*. The Company determines the otassfication of financial leidlibeS at inmai recognition All financial hatables are recognized neatly al far value (n the case of loans and payables carried at arnorteed cost) Pus transaction costs decent attributable The Ccmpanys finarcial babbles include acetates payable. accounts payable to related parties, other accounts payable and financial obligetcres Subseo.en: measurement— The subsequent measurement of fnancal Imbibes depends on thew classfic:aten As of December 31. 2014 and 2013, the Company oily stains loans arc borrowings as felons. Debt and interest besting loans— After nrhal recognition. financial Sabena ant measured at amortized cost, usrg the effective irterest rate method Gains and losses are recognized in the ststement of oornaehensive income when the latrines are derecogrized as well as through the amortization process. using Ire effective interest rate method Amortized cost is calculated by talong no account any clecount or prerrnrn on acquiseen and fees or costs tat are an integral part of the effective interest rate. The amortization of the effectwe interest rate is recograzed as 'Finance cost' in the statement of convehensne income. Derecognitcn— A financial liability is derecogneed when the relevant otegaton s discharged or canceled or expires. Wren an existing faience' lately is replaced by another from the same lender on substantially <afferent terms, or ere terms are substa-itelh/ modified, such repLacement or amendment a treated as a derecogneen d the cngnal labety and the recognition of a new kabaty, and the Weer*e intte respective carryrg amounts is recognized in the stammers of comprehensive ncome gin Offsetting of financial nstrurneres— Fmarcial assets and financial Stones ye ofset arc the net amount reported tithe statement of financial position if, and ony I there is a currently enforceable legal nigit b offset the recognized amounts arc there is an intention to settle on a net bass a to realize the asset and settle the liability simultaneousty. F-351 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-0058628 CONFIDENTIAL SDNY_GM_00204812 EFTA01367100