EFTA Document EFTA01367036

Amendment #4 Page 607 of 868 IWalrMc These requirements apply regardless of the legal form d the transaction, e g whether the sale or cooticktion d assets occurs by an investor transferring shares in a subsidiary that holds tre assets (resulting n loss id control ce the subsidiary) or by the direct sale d tre assets themselves The amendments are appircable on a prospectnee toss to a sale or antributicei of assets occurring in a regal periods begnning en or after January 1. 2016 Amendments so /AS l 'Pnsponlatisr d Prnarvai Ststonenes--addresses perceived impediments to preparers exercising their lodgement in presenting their f cancel reports be making the followmg changes • GlariScation that information should not be obscured by aggregating or by providing immaterial information. materiality consderatons apply to the all pads of the financial statements and even when a standard reoures a specdc dsclosure materially oonvderatons do angt • Glarilcation dot the list of dine items to be presented in these statements can be osaggregated and 39/legated as relevant and wistbonal guclance on subtotals in these statements and clarification that an entty s share et GO of eczntreocounted associates and gird ventures should be presented in aggregate as vele lire items biased onwhetne• or rot $1 we subsequently be reclassrbed to petit or ass, • AO:Morel examples of possOle ways d ordering de notes to daffy that understandability and comparable), should be corsaered wren determining the order o/ the notes and to demonstrate that the rotes need not be presented in the order so far listed m paragraph 114 d IAS 1 The amendments are effective For annual periods tegknng ono. after JanoanY 1. 2010. 4. Cash and cash equivalents and short 4erm investments 12/31/10 12/31/13 01/01/13 Cash 1 2 1 Banks accounts 34,108 20.797 2.595 Short-term investments 24,477 40,567 40.956 Total 58,586 61,366 43.552 Stated as Gash and cash equkalentS 34.109 20.799 13.996 Snort-term nvestments 24,477 40,567 30,056 Total 58.586 61,366 43.552 The Group infests is excess, unrestncted cash in shorbterm investments, which are generally fixed.inceme instruments and investments funds that earn interest al rates ranging from 90% to 102% of the COI rate (Brazilian Interbank Certificate of Davos* rate) For hither oscusson regarding the Groups exposure to interest rate risk and a sensitivity analyst of financel assets and liabilities. see note 18 F.287 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-0058564 CONFIDENTIAL SDNY_GM_00204748 EFTA01367036