EFTA01367098.pdf

Amendment #4 Page 669 of 868 let* vf ef t i (0) Paagn currency aansacGons— (i) Functonai and presentation osrency— The Canpanys financial statements are presented in Nuevos Soles (except Mien otherwise tnificated), which is also the Company -% functional cadency (II) Transactors and balances r faecal currency— The trarsactions canied out in a currency other than the functional curency are considered as transactions in faegn currency Transactions in foreign currencies are Melly recorded by Me Company al the functional currency rates prevalirg at the dale of the transaction Monetary assets and banishes denonweted in foreign currencies are retranslated at the functional currency spa rate exchange ruing at the reporting dale Non•moretary tents trial are measured in terms of hstoncai cost in a !cc egn currency are trarstated using the exchange rates as of the dates of the intel trarsactions (c) Financier Instruments Intaarlaccgrobon and subsequent measuement— (I) assets— Intel recognition and measurement— Financial assetsvidan the scope of Irtematonal Accoureng Standard (LAS) 39, 'Friarrial Statements Recognition and measurements, are deserved as financial assets at far value through add or loss, loans and receivables. held-tornatunly investments. available-for- sale reefers, ineestments, or as derivatives designated as hedging instruments n an effective hedge, as appropriate. The Company deleimres the classficaton of its financial assets at initial recognition Al financial assets are recognized lately at fair value and in the case of assets earned at far value through profit or loss (tiredly alert:stab* transaction costs Purchases or sales d financial assets that requre desvery of assets within a Ime period established by regulaton or market convention are recognized on the trade date. Much represents the date that the Company commits to porches° a sell the asset. Subsequere measuremert — The subsequent measurement of fnanaal assets depends on their classification. As of December 31. 2014 arid 2013, me Company any maintains bars and receivables. as described below. Loans and recervades— Loans and receivables are non-derivative financial assets with fixed or determined° payments that are not quoted in an active market for Mach the early hes no rdention of selling indrectS, nor n Ire near future and have no nsk other than credit impairmert Ater initial recognition, such financial assets are measured at amortized cost ming the effective grimed rate method (EIR), less any impairment AMOrtiZed cost is Calculated by F-349 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-0058626 CONFIDENTIAL SDNY_GM_00204810 EFTA01367098