EFTA Document EFTA01367173

Amendment #4 Page 744 of 868 I Alt CoIntel% Fair value-The fair value of a financial instrument negotiated in an organized financial market is determined using as reference the prices quoted in that Mental market for regalia: ors performed as of the date of the statement of financial position Vath respect to finance I instruments for which there is no active financial market, the fair value is determined usrig valuaton techniques. These techniques nude recent market transachens between in