EFTA01367243.pdf

Amendment #4 Page 814 of 868 lAtir fnmmt IFRS 3Business Comeinstons The an ent is appied prospectively and cartes for the scope exceptions mow) FRS 3 that a) pit arrangements not rust pint ventures are ?NSW& Ire scope of IFRS 3 and b) Iris snipe excepecn applies only lo the accounting in the financial statements of the pnt arrangement itself IFRS 8 Operatrg Segments The amendmeres are app red retrospectivey and clarifies that a) anenty must disclose the Judgments made by management in applying the aggregation omens in paragraph 12 of IFRS 8 I rcluda; a toner description of operateg segments tries have been aggregated and the economc otaractenstcs (e g sales arc gross margins) used to assess whetter the segments are 'similar' and b) the reconchation of segmert assets to total assets is oNy required to be disclosed if the reconciliation a reported to the chief operating decision maker, similar to tre required disclosire for segment liabilities *RS 13 Fay value hteasutemert Ire amendment is applied rtospearvely and cant es rat Ire portfolio exception in IFRS 13 can be arched rot orey to (mance' assets and (fiance] labiatieE, bit also to other cortractswithin the scope of IFRS 9 (or LAS 39 as appicabte) • IAS IP Property Awl and feat:merit at IAS 38 We/vele Assets Ire arnendmert is applied retrosreclivey arid cartes in IAS 16 and IAS 38 that the asset may be revalued by reference to observable data on ether the gross or tte net carrymg amour* In addmen. the accurrUabed depreciation or amortiza0cm is de difference between Ire gross and carrying amounts of tre asset LAS 24 Related Party Disclosures IAS 74 ReAvect Party Lksclosures The amendment a applied retrospective,/ sod clarifies that a management entity (an entity that provides key management personnel services) is a related party sobeact to the related party odsclowes In addfion, an entity that uses a management [malty a requred to (lactose the expenses scared for management services MS 40 Ireestrnent Properly The description of ancillary services in LAS 40 different ales between mvestmert property and owner-occupied property (i e property phial and equipment) The amendment is applied pospectively and carries that IFRS 3, and not the descriptor) of ancillary services in IAS 40, is used to deterrnre it the transacton is the purchase of an asset or business combination The Comparry fin rot yet evaluated the impact that the aforementioned new accounting standards will have on its finartial statements 6. Cash and restricted cash 2014 2013 Unregrocted cash Banks 961,166 S 4086.509 Petty cash 2 402 961,156 5 4088.911 Restricted cash in banks Cumeri 6.202446 S 6,988 114 Non-current 6273,044 4879 867 10,575,889 S 11,067,961 F-494 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-0058771 CONFIDENTIAL SDNY_GM_00204955 EFTA01367243