EFTA Document EFTA01367242

Amendment 114 Page 813 of 868 del.ttr. d1.5;9! win plants will remain in me scope Cl IAS 41 measured at fair value less costs to sel For government grants reiated to bearer pants, IAS 20 &coining for Government Grants and Dxsclosure & Government Assistance will apply Tre amendments are retrospectively elective fa annual periods beginning on a after January 1, 2016, with early adoption permitted. Amendments to lAS 19 Defined Bentifif Plans: Employee Contributions IAS 19 requires an city to consider contnblons from employees or (hod partes *ten accounrog for defined benefit pars Where the contributions are linked to service. they should te enrolled to periods of service as a regatrve benelt. These anendmerts clarity that, if the amount of the OdntribubOr6 re nropendent of the number of years of tenon an entity s permitted to recognize such comnbutons as a recluclon in the service cost in the period in which the service is rendered, instead of aficoatng the contributions to the periods of service. This amendment is effective for annual periods tegrong on or after July 1. 2014 Ameximents to lAS 27: Equity Method in Senn» Financial Statements The amendments win allow wanes to use tre equity method to acoxrd for investments In subselanes, pot ventures and associates in their separate financial statements. Entbes already applying IFRS and electing to change to the eony metrod in its separate Inarcial statement; will have to apply that change retrospectNely For first-brne adopters cf FRS electing to use the equity method in its separate financial statements, they will be required to apply this method from the date of transition to IFRS The amendments are effective for emu& periods begmng on or after January 1, 2016, with eary adoption permitted Amendments to MRS 11 Joint Animrsinonts: Accounting fee Acquisitions of Interests The amendments to IFRS 11 require that a tort operator accosting for the acquisition of an interest in a joint operation, in which the activity of the joint operation constitutes a business Frost apply the relevant IFRS 3 pimples for tininess combinations accounting The amendments also certy that a previously held interest in a joint operation is not re-measured on the acquisition of an additional Merest in the same port operation while joint control is reared In addition, a scope exciuson los been added to FRS 11 to specify that the athendmeres do not apply when Me parties sharing pinn control. including the rePOltng erotY. Ord odder common control of the same unmet, cottoning party. The amendments SW), le bath the acquisition d tre initial ~rest in a Pint operation and tre acqusiten of any additional interests in the same pint operation and are prospecevely effectwe for arvual periods begnrrg on or after January 1, 2016, with early adoption permitted Annual Improvenems from the 2010.2012 aud 2011.2019 Cycles Tre following list of impicnemerts to standards is effective Mar July 1, 2014 IFRS 2 Snenabasal Payment This nnavvvir t e applied prospectively ard clanfies various issues relating to the defniters of performance and senate corditora when are vesting cordnons 'FRS 3 Business Combinations The amendment is applied prospectseN and clarifies thet all conIngent consideration arrangementsdetailed as habeas (or assets) arising from a business combretion should be subsequently measured at far value through profit or loss whether or not they be within the span of IFRS 9 (or IAS 39, as septette) F.493 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-0058770 CONFIDENTIAL SDNY_GM_00204954 EFTA01367242