EFTA01367132.pdf

Amendment #4 Page 703 of 868 1:0±..9t.C.euM.1 /AS 36 impaymonf o/ Assets (Arnandments) These amendments eliminate the unIcreseen consequences of 'FRS 13 on the dadosures required by IAS 36 In **Won. the amendments also requre osciceure of recoverable amounts of tre assets or cash-generating units for which an impairment loss is recognized or when reversals have been recognized in the period IAS 39 Notafroneemattios and cartinuity or nedge a:ccuntng (Amendments) These amendments provide an exception to Olcontrue hedge accourrong when the novaton of a derivative designated as a hedging inStrunert that meets ceitan enter* is given • :FRC 21 Laves IFRIC 21 clanks that an entity recognzes a batelity for a levy wren de achy ty giving nse to the payment as identified in the relevant legislation. performed For levies which are activated by a minimum tlyesholcf the interpretation clarifies that no habil ny shou'd be art unmated before reaching the mremum threshold specified Note 4 includes information abaci the judgments. Sgnecant accounting est metes and assumptions used by Management in the preparation of the accompanying triennial statements 3.2 Suminery of significant accounting principles and policies— Sgnthcart accouging policies Used Varegement tor Ire preparation of triennial statements are as folksy (a) Cash and cash equaarents— CaSh any Cash equivalent presented in me staernent of financeI pose on composes cash balances and current bark accouts and snort.team deposes with cognal makeibes less than three menthe For wposes Cf preparing the statement of Cash haws Cash and cash equivalent include cash and shortiterm deposits defied above (0) Fcreign currency transa:tons— (I) Functional arc pmentaton twenty— The Company s financial statements are presented in ihnusands of Nuevos Soles (except when ct nerwise indicated). wrier, is also the Company-s functional currency (n) Transactons and balances en foreign currency— The transactions carried cxx in a currency other Iran the functional arreeicy are considered as transactions in forego currency Transactions in foreign currencies are mosey recorded by the Company al tre functional currency rates prevailing at de date of the transaction Monetary assets arc hatnieles denomnated in foregn currencies are retranslated al Ire functional currency spa rate exchange rJ rig a: the reporting date Non-rionetary terns that are measured in terms of hstoncal cost in a fcregn currency are transatei using the exchange rates as of the dates of the inhal transactions F-363 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-0058660 CONFIDENTIAL SDNY_GM_00204844 EFTA01367132