Amendment #4 Page 607 of 868 IWalrMc These requirements apply regardless of the legal form d the transaction, e g whether the sale or cooticktion d assets occurs by an investor transferring shares in a subsidiary that holds tre assets (resulting n loss id control ce the subsidiary) or by the direct sale d tre assets themselves The amendments are appircable on a prospectnee toss to a sale or antributicei of assets occurring in a regal periods begnning en or after January 1. 2016 Amendments so /AS l 'Pnsponlatisr d Prnarvai Ststonenes--addresses perceived impediments to preparers exercising their lodgement in presenting their f cancel reports be making the followmg changes • GlariScation that information should not be obscured by aggregating or by providing immaterial information. materiality consderatons apply to the all pads of the financial statements and even when a standard reoures a specdc dsclosure materially oonvderatons do angt • Glarilcation dot the list of dine items to be presented in these statements can be osaggregated and 39/legated as relevant and wistbonal guclance on subtotals in these statements and clarification that an entty s share et GO of eczntreocounted associates and gird ventures should be presented in aggregate as vele lire items biased onwhetne• or rot $1 we subsequently be reclassrbed to petit or ass, • AO:Morel examples of possOle ways d ordering de notes to daffy that understandability and comparable), should be corsaered wren determining the order o/ the notes and to demonstrate that the rotes need not be presented in the order so far listed m paragraph 114 d IAS 1 The amendments are effective For annual periods tegknng ono. after JanoanY 1. 2010. 4. Cash and cash equivalents and short 4erm investments 12/31/10 12/31/13 01/01/13 Cash 1 2 1 Banks accounts 34,108 20.797 2.595 Short-term investments 24,477 40,567 40.956 Total 58,586 61,366 43.552 Stated as Gash and cash equkalentS 34.109 20.799 13.9