EFTA Document EFTA01367103

Amendment #4 Page 674 of 868 tish_fr..0 Cepf.smi money and the nib ipecac to the asset. n determining far value less costs to sell. recent market transactions are taken rt0 account t available If ro such transactions can be identified an appropriate valuation model s used These calculations are corroborated by valuation multi lees, quoted share prices for publicly traded subeidones or other available far value indicators. The impairment losses are recognized in the statement of moire That