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sd-10-EFTA01367100Dept. of Justice

EFTA Document EFTA01367100

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Amendment #4 Page 671 of 868 tettlf"..0..cStIgefff.1 The carrying amount of the asset is reduced Waugh the use of an allowance account and the ample of the loss is recognized in the ea:erect of comprehensive income (a) Financial Imbibes- Inset recograton and measurement- Fire noel eatables within the scope d IAS 39 are classified as financial liablites at fair value through prole or loss kers and accosts payable. or as derivatives designated as hedging instruments in an elective hedge as

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Dept. of Justice
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sd-10-EFTA01367100
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