EFTA Document EFTA01367236

Amendment #4 Page 807 of 868 1140.* 0.cp0.•rt impairment of financial easels recorded it amortized cost Wien the Company determines that it has incurred in an enpairmere loss in the vak,e of its financial assets earned at amortized cost c estimates the loss amount as the cirtbrence between the asset's carryng aware and the present value of future cash flaws discounted at the financial assets original effective irterest rate. it deducts the bss from the assets carryrg amount and recogrees s