EFTA Document EFTA01367269

Amendment #4 Page 840 of 868 slit of fbaMml• Impairment of 'inertial assets recorded at arnoneed cost Wren tre Company deterrnnes that it res incurred in an impairment Ices in the value of its financial assets tamed at a morteed cost, it estimates the loss amount as the cifference between tre assets carrying amount and the present value or future cash flows Oscouled at tre ferercel asset's signal effective interest rate. t deduce. the loss from the asset's carrying ataxia and recognizes suc