EFTA Document EFTA01367272

Amendment #4 Page 843 of 868 1shir Con!eni. 4.10 Impairment of non•financtat assets The Company assesses tne carrying amounts of its noncurrent assets at each reporting date to determine reductions in value wren events or cecurretanoes inicate that recorded values may not be recovered II any such indication exots and trio carrying amount exceeds tre recoverable amount, the Company measures the assets or cash-generating ants at their recoverable amounts, defined as the greater of tea vak.e less selling costs or the value in use Resulting adjustments are recorded in the resultsof the year n when they are determined 4.11 Revenue recognition Tne Company meastres its revenue from ordinary attires using the fair value of the benefit received or to be received derived from revenue 4 17 I Revenue from constructor, sonoces The Company records revenue from constri.clon actfvtes usrg the percentage of completion method reco;nizing revenue in ?eaten to the physical progress of the Project 4 11 2 interest income from financial' mstruments Revenue anurg ficen financial instruments is rococo:zed in relation to the passage of time calculated over tre average monthly balances for the invested principal applying the effective interest method Interest income is included in liranee income in the statement of corrprerenswe macre 4.12 Borrowing costs Bonowng costs <Meetly attribulatle to the acquiebon construction or product:on of an asset That necessary takes a substantial period of time to get ready lot ;Is intended use or sale are capitalized as pan of the cost of the respective asset Borrowing costs include interest exchange differences and eerier borrowing costs Boirowng costs wet do not meet the criteria lot capitalization are recorded in the results Of the year in which they are incurred Borrowing costs, including transaction costs relater:Ito notes and bans payable for the fironcing of qualifying assets under const met on are tribally recognzed as a non. wren: asset and subsequerni reclassified to tee ba'arce of notes and loans payable when the fins from the financing have been substa realty withdrawn by the Comperi. 4.13 Benefits for termination of employment contracts in accotOarce win Costa Rica s Labor Coo:, severance compensations soot-mutated on behalf of employees shall be reimbursed in the evert of death. felllefrottA Of uniustthed termination Compensaton is determined as 8 33% of average monthly salaries earned try the empoyee dung the est sir months of work for each year worked. for a rIOXIM1111 of 8 years The Company transfers 3% of employees monthly salaries to the Conplemertary Pension Fund established by law My severance paid by the Company during terrnnation in excess of amounts transierred and the definite severance calmJafed based on the rata rights mentioned is recognized as an expense in the year in which it mows Gwen the limited nun-ter of employees, the Company believes that any potenbal future liablity related to current errpoyees s mmaterial b the accompanymg financial statements F423 http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058800 CONFIDENTIAL SDNY_GM_00204984 EFTA01367272