EFTA Document EFTA01367172

Amendment #4 Page 743 of 868 dAe .d Col ant Annus! inprovements 2011-2013 Cycle In the 2011-2013 annual improvements cycles Me IAS8 issued fors arnendrnents to far standards, which included an amendment to IFRS 1 First-rite Adcoaco of international Financlat Reporting St31118g1S The aMendnient to FRS 1 is ef feCtwe immediate/ and. Pita br periods begnnng at January 1. 2014 and dances in the Bass br Conclustins mat an entity may Charifie to app/ attic a current standard or a new standard t