Amendment #4 Page 670 of 868 Ile!tlf.ef Coefttelt taking rto aerate any discount or premien on accpsiten and lees or costs that we an integre pad of the EIR The EIR amen:eaten is recognized n the statement of comprehensive income as 'FinanceIncome' Losses resutog from impairment are recognized in the statement of comprehenswe income as a proviscn As d December 31. 2014 and 2013 the Company maintains cash and cash equivalents trade receivables accowts recewabies from related parties and other receivables in this category Derecognitcn— A firencial asset (a, where applicable apart of a f nancel asset or part of a group of similar financial assets) s derecognized wren the nghts to receive cash noes from the asset have expired Impairmert at finance) assets— At The end of eads penod under report, re Company assesses whether there is any otracute evidence het a f rancial asset or grow of ft-lancet assets is impaired revalue. A finanoal asset or group of financial assets is ccasidered imparted in value only if there is °tractive evidence that there was a loss in value as a result of one or more events that moored alter the Intel recoguten of the asset (the 'event that causes loss.), arid the event that caused the loss has an shier:twee estimated terse cash flows generated by the fnancial asset or group of financial assets, and that impact can be reasonably estimated Evidence of impairment may include, among otters. evidence that the debtors or a group of debtors are eXperienOng significant Islamist difficulty, default or CbloquenCy n paynlertS of debt principal a interest Financial assets carried at amortized cost— For financial assets earned at amortized cost. the Company fist assesses whether obectwe evidence of impairment exists. individually for Inertial assets that are irckydually scoificant of cdleCtivety for financial assets that are not indmdualty syndcant d the Company determines that no °tract re evidence Cl impairment for a finance] asset evalu