EFTA Document EFTA01366599

Amendment #4 Page 170 of 868 .1111t .-!( tort, rit Derivative financial Instruments and hedging tiCtIVItleS All dement instruments are recocyszed in the combined balance sheet at far value Denvaaves not designated tor redge accounting and used to hedge foreign. currency denortilreted balance street dens are reported directly in earnings along with offsetting transaction gains and losses cri the /ems erg hedged Demettres used to hedge foreignourtency denomnated cash flows and floattg rate d