EFTA01367207.pdf

Amendment #4 Page 778 of 868 Tetli,i4.ccii en Amendments to (AS 27 Equity Methodm Separate Francis/ Statements The amendmentswin allow enebes to use the equty method to accost for investments in subsolanes, pa ventures and associates in their separate financial statements Pates already applying IFRS and electing to change to the equity method in its separate financial statements will have to apply that change retrospectively For fasten* adopters of FRS electing to ate the equity method in as separate Mantel statements, they wen be required to apply the method from the date of transition to IFRS The amendments we effective for annual par begrong on or after January 1, 2016 with early adoption permitted Amendments to (FRS If Jant Anengemerts Accameng fa Acquisitions of interests T re amendments to IFRS 11 require tat a pint operator accounting for the acquisition of an interest in a pint operation, in which the activity of the pint operation constitutes a business mist apply he relevant 'FRS 3 pinnapes foe business combinations accountirg The amendhents also cagy trot a prevoustr held interest in a pint operation is rot rte./matured on the acquisition of an additional rterest in the same port operation while pint control is retaned In Wilton, a scope exclusion tea been added to FRS 11 to specify that the amendments do not apply omen the patties Penn° pint control, including the reporbrg way, are titer common control d re an ultimate contictlirg party The amendments apply to loth he acquit/bon d the meal interest m a poi operation and tat acousecn of any additional interests in the same pit operation and are prospectively effective for annual periods begnring on or after „Orrery 1, 2016 with early adoption pervaded. Anneal enprovements from the 2010-2012 and 2011-2013 CAA* The following list of improvements to standards rs effective from Sty 1, 2014: • ;FRS 2 Sharebesed Payment Tres improvement is applied prospects* rd deities venous *sues relating to de Winton' d performance and service conditions which are vesting conditions • ;FRS 3 &amass Combinanals The amendment is applied prospectwely and canna net al contrgert conwerason arrangements assured as sabdities (or assets) arising from a business combration should be subsequently treasured at fw value through profit or loss whether or not trey tall wen n the scope of IFRS 9 (or MS 39, as applicable) • IFRS 3Btsmres Combinsuons The amendment is applied prospectively and cedes for the scope exceptions within FRS 3 that a) ion( arrangements not lust pint ventures, are outside the scope of IFRS 3. and b) the scope exception applies onty to the am-cording in the financial statements of the pint arrangement itself • IFRS 8 Operating Segments The amendments are applied retrospectively and candies that a) an entity must disclose the pdgmeMs made IN management in applying the aggregabon criteria in paragraph 12 of IFRS 8. including a brief descnpeon of operating segments that have been aggregated and the econormc charadenstics (eg. sales and gross margins) used to assess whether the segments are 'similar' and b) the reconciliaton of segment assets to total assets is only required to be disclosed if the reconcihation is reported to the chef operating decision maker, wrier to the required declostre for segment habits* • !FRS 73 Far Vats Weesurenesnt Ire ernenirrent is applied prospectrvely and clerics that the portfolio exception in IFRS 13 can be applied not only to (mantel assets and fnancel IeGlees, but also to other contracts within the scope of IFRS 9 (or IAS 39. as applicable). • IAS 16 Property. Plant and &moment and IAS 38 intangible Assets. The amendment is applied rerospecreary and den ies in IAS 16 and IAS 38 that the asset may be revalued by reference to F-458 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-0058735 CONFIDENTIAL SDNY GM_00204919 EFTA01367207