EFTA Document EFTA01367179

Amendment #4 Page 750 of 868 tialgr.21. (ter an • IFRS 3 Business Com bnabols. The amendment is applied prospectively and dunes that an oorangert considerate[ airangemeres dander] as [abates (or assets) arising from a baness combnaton should be subseguerdy measured at far value through prole or loss whether or not they fall within the scope of IFRS 9 (or IAS 39. as applicable) • IFRS 3 Sunless Comore:Ices The amendment is applied prosµctvey and cartes for the scope exceptons wrthn IFRS 3