EFTA Document EFTA01367178

Amendment #4 Page 749 of 868 ehir tF toi du. property, plant and equipment and may only be used in very limited orcurstances to anomie intangible assets Tne amendments are ettectwe prospectivety for arntel penods begmrg on of after January 1 2016 with early adoption pe minted Amendments to IAS le end NS 41 Agriculture: Soarer Plants The amendments change the accounting requirements for biologoal assets that meat the definition of bearer plants Under the amendments, biological assets that meet the definrtion of tearer plants will no longer be withn the scope of IAS 41 Instead IAS 16 will apply After initial reconnect,. tearer plants wit be measured under IAS 16 at accurnUated cost (belore maturity) and usrg ether the cost model or revaluation model (after matunty) The amendments also requite that placate that gran on beater plants will remain in the scope of lAS 41 measured at far value less COPE to see For government grants reeled to bearer plants IAS 20 Accountrg fa Gonernment Grants and Disclosure or Govenvneni Assestancevidi apply TM amendments are ref rospectwey effective for annual periods beginning on or alter January 1. 2016 with early adoption permitted Amendments to IAS 19 Defined Benefit Plans: Employee Contributions IAS 19 requires an entity to consider contntutons horn employees or Mud panes when acoountrg for defined benefit plans Where t e contntutions are linked to service. they should be attnbuted to perods of service as a negetrve benefit These amendments clarify that, if the amount of the contnbutens is ndependem of the rumba( of years of service, an entry is permitted to recogroze such contntutons as a reduction in the service cost n the period in the service is rendered, instead d allocating the antritutons lo the periods of service Ins arrerOnent is effective lam annual periods tegnning on or after Jay 1, 2014 Amendments to IAS 27: Equity Method in Separate Financial Statements We amendments we allow entities to use the equity method to account for investments in subsdanes. pre ventures and associates in their separate financial statements Entibes already aperyirg IFRS and electing to change to the equity method in its separate Mondial statements will have to apply that change retrospectively For frst-time adopters of IFRS treeing to use the equty method n its separate financial statements. they will be requred to apply this method from the date of transition to IFRS The amenderientS ere erect we for annual periods begnning on or after January 1. 2016 with early adoption remitted Ainendinefts to IFRS 11 Joint Arrangements: Accounting for Acquisitions of Interests The amendments to IFRS 11 require het a pint operator accounting for the acquisitor, of an orterest in a pint operation in which Wear:Orgy Of the pint operation OD nsuutes a business must apply fie relevant IFRS 3 pnnoples for business combinatons accounting The arnerximents abo darn, ttet a wet/cosy held interest in a pnt operator is not re-measured on the acquisition clan additional interest in the same joint operation while joint control is retained In addition, a scope exckeion has been added to IFRS 11 to specify that the amendments do not apply when the partes sharing on control, induidng the reporting entity. are under common control Of the same Literate controlling party The arrendrmnts appry to both the acquisition of the nail intones-Insert operation and the acquisition of any additional irterests in the same rant operation and are prospectively effectMs for annual periods beginning on or after January 1, 2016with early adoption permitted Annual improvements from the 2010.2012 and 2011-2013 Cycles The tolbwing list of irrprovemeres to standards is effeetnte from July 1, 2014' • :FRS 2 Snarebased Payment Trill improvement is arcked prospectively and cartes various issLes relatag to the deflnitors of ()edam:ince and service conditions which are vesting conditions. F-429 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-0058706 CONFIDENTIAL SDNY_GM_00204890 EFTA01367178