EFTA Document EFTA01367140

Amendment #4 Page 711 of 868 requirements for the classification and measurernert. Irma Merit arc redge accounting. IFRS 9 is effective for annual periods tegnnirg on or after January 1, 2018 wrth early appricaton permitted Retrospective application is required, but the corner-awe information is rot mandatory The early application of the previous versons of IFRS 912009. 2010 and 2013) is allowed it the date of intial application is before February 1, 2015 The adoption of IFRS 9 we have an e