EFTA01367135.pdf

Amendment #4 Page 706 of 868 Subsequent measuremert — The subsequent measurement of Inancel Sables; depends on their clasalicaton As of December 31 2014 and 2013, the Company oily maintains loans and borrowings as felon Debt and interest beazirg loans— After ntal recopeon, amino's' liabilities are measured at an tined cost, usng the effective severest rate method Gains and losses are recognized in to statement of comprehensive income when the liabilities are dereccgnzed as well as through the amortization process using the &lease merest rate method Amortized cost is calculated by !along vie account any dscount or premium on acqusaon and lees Or costs fret are an integral part of ire effective interest rate The amortization of the effective interest rate is renegued as 'Fiance cost in the stdenswl of comprehensave 'neon e Derecogniton— A financial liability is derecogvzed when the relevant obligation s dscharged or canceled or espies When an ousting linanoal lab( ty is replaced by another from the same lender on substantially Offerer* terra. Or the temn are sut:elantialty mOdified such replacement or amendments treated as a derecogneon cal the original Satiety and the recognition of a new habety. and the diletence in the respective CaitYvtl amounts is recognized in ale slatemert of comprehensive income fin) glean) of Mance] instruments— Fina mot assets and financial let:elan tee Offset and the net amount reported in the Statement el financial mignon if and Orgy t there is a currently enforceable legal Kat to offset the recognized amounts and there is an intention to settle on a net bass or to realize the asset and settle the liability simultaneously (iv) Far value of frontal instruments— The fair value a the price that would be received to sell an asset or paid to transfer a lability n an orderly transaction between market participants at the measuremert date The fair value of an asset or lately is measured using to assimpbons that market pancipants would use to rank the asset or liability value, asurnrig that market participants act in their best economic interest Tie fair value measivernent of non-fnanaal assets takes ova account the ability of a market parbapant to generate economic benefits through more and better use Cl the asset a selling it to another market participant that would use the assets in the best possible way The Company uses valuation tedniques that are appropriate in the circumstances and for when sultoent eformabon rs available to measure fair value maximizing the use of relevant observable inputs and minimize the use of unobservable inputs F-386 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-0058663 CONFIDENTIAL SDNY_GM_00204847 EFTA01367135