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EFTA01366832

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Amendment #4 Page 403 of 868 tablrer.ceMitnil Fain rake ci lemma, mstesneres—T he Group is exposed to the risks of changes in the fair value of its financial assets and hall ties The (wowing table summanzes the fair values and We carrying amounts of to Group's financial assets and liabilities at March 31 as level two 2015 aro Decanter 31 2014 All fair value presented below are classified Fair value Carrying amount March 31, 2016 December 31, 2014 March 31, 2016 December 3t, 2014 Financial assets Current Short-terms investments 36.784 2a477 36,784 24 477 Trade receivables 21,258 22475 21,258 27475 Noncurrent 171,019 160,488 171O19 160.488 Resaided deposits Financial liabilities Curers Trade payables 18.425 18,480 16,05 18 460 Borrowings 70,766 70.688 70.149 70 071 Noncurrent 884,211 901.271 876,141 893,046 Borrowings Far value measurement—The for values of Mennereal assets and lebilbes are defined as the price that would be received to sell an asset or paid to transfer a lawny in an orderly transaction between market parbcpa its at tie meastrernere date Methods and assumptions used in the es:masonof far value are based on available market inforrrabon and methccidcges applied ccrissteney for as periods presented Sgsficart Judgment is required to understand the market formation and esbmate the far value. Tie use of <Hewett market met rodologes or assumptions ray have a material erect on the estimated fair values The far values of shod-term investments, reetneed deposits. and trade recewables and payables approximate thee carrying values de to they short-term retire and as they have charaderettos similar to those that would be obtained had test financial instruments been traded in the market The far values forte Group's finanaal assets and Seabees tat are measured at fair value in Ine condensed combined interim financial statem erts. are classified based on the foltrwing fair value hierafilly depending on the i

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