EFTA Document EFTA01367174

Amendment #4 Page 745 of 868 Toile einem% Impalmtent of financial assets recorded a amortized cost Wren tre Compare Ceterrnnes that it has incurred in an impairment loss in the valued its financial assets tamed at amortized cost, it estimates the loss amount as the dfference between the assets carrying amount arc the present vette of future cash flows discounted at the frontal asset s ongnal effective interest rate. a deducts the loss from tre assets carrying empire and recognizes such loss in the results of lie year in which it cccus it in a subsewent period the amour of the loss dye to imminent decreases and may be objectrcely related to an event subsequent to the recorder, of impairment the el:alurea loss is reversed Once the reversal is recorded. the carrying amount of the fnancial asset cannot exceed the ongral am orteed amount The amount of the reversal is reccrized in the resits of the year n wroth it oocus 4.4A Derecognition of financial assets Franca! assets are derecogszed by ere Comparry when tre nghts to receive cash Woes from the asset have exp red, or when the financial asset is transferred along with its inherent nsks anti benefits and contactual rights to receive cash flows from the asset are surrendered or when tre Company retains the contractual rights to receive cash flows are assumes the obligation to pay them to ore or more panes 4.5 Financial liabilities 4.6.1 Initial recognition and measurement Financial lababes within the scope of LAS 39 are classified as financel liabilities at far value through prole or IC66 ben,/ and borrowings or as dem/dives designated as hedging instrumerts in an effective hedge, as appropnate The Company determines tie dassncation of its finance/ lad ties at meat recognition The Company recognizes all keno* liablees matey at fair value on the date of acceptance or contractrg of tie lability put in the case of Mars arc toratxvings cirecty sttribdable transacton costs The Company s financial labile°, include trade poyables and accrued oxPereee 4.6.2 Subsequent measurement The SVtSQCZrJet measurement ce financial idbites depends on thee dassacation as descnbed below Trade payables and accrued aspens°. After initial recordion, trade payables and accrued expenses are subsequent,/ measued at amortized cost usng Me effective interest method The Compare recognizes gains a tones in the interne *Moment wren the (room& liability 4 ckreOzt/ftrel as well as through the amortization process 4.6.3 Derecognition Francel liabilities are derecognized wren the Wigton has been paid cancelled or expires When a financial ',defy 6 replaced by arother, the Company derecodszes the original and recognizes a new batrIty Differences that may fetal IrOni these Mantral handily replacements are recognized I trough tnCOnle or ass when incurred 4.6 Spare parts inventory Inventories are valued at the lower of cost and net reakzabfe yak.* on a weighted average bans F.425 http://cfdocs.btogo. corn :27638/cf/dna/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) DB-SDNY-0058702 CONFIDENTIAL SDNY_GM_00204886 EFTA01367174