EFTA Document EFTA01367105

Amendment #4 Page 676 of 868 1.0*..91..(24Smit The net arnourt of VAT recoverable from, or payable to the taxaton authority is included as part of other accounts recevade or pays de in the statemert of firerc at position 13 New accounting pronouncements Tre Company has deeded not to early adopt Ire following sterctards and irterprelatons that were ssued by the IASS bit are rot effective at December 31, 2014 FRS 9 -Financial Insfaments crasstacaton and measurement' In July 2014. the !AS