EFTA Document EFTA01367200

Amendment #4 Page 771 of 868 1:01.7 OccOlit• 4.7 Derivative financial instruments and hedge accounting 4.7.1 Initial recognition and subsequent measurement The Company triesderrative financial Instruments, interest rate swaps and caps, to hedge the risk of interest rate fluctuations and does not hold a issue dermreve finance' instrumerts fa tracing purposes Such derradne financial ristnrnents are meetly recognzed at far value on the date on which a derivabve contract is ottanect and are s