EFTA Document EFTA01367204

Amendment #4 Page 775 of 868 4.15.2 Deterred Income tax Deterred income tax is determned by applying the iiatday rretrod to all temporary Offerers:es eosbrg between the asset, liability, and ret Kash tax tare and the annuls recorded for Mandel plena as of the date d the statement of !dented potion Deferred 'n um - tax is caktfated using me tax rate expected to apply on the penod when the asset s realized or the liable/ is soiled Deterred tax Saes are recognized only when here is reasonable