EFTA01367231.pdf

Amendment #4 Page 802 of 868 t7PM.,e prepared for use in a secures fling in connection wth the aoqusition of theGorman/ as explained inNote 24. They have also been restated for the correction of certain errors as preened in Note 3 2 below The Conpanyt Chief Executive Officer and Chef Financial Ginter approved these restated financial statemerts for issuance on June 13. 2015 and subsequent events have been considered through trot later date 3.2 Restatement of RnemAst statements Doing its preparation of the accompanying restated financial statements for the picas. descnbed in Note 3 1, the Compeny identified certan accounbng errors that are berg retrospectively corrected herein They are explained as follows • The Company prenatal/ accounted for restricted cash as a component of cash in es statement or cash flows it res corrected that classification to row exclude those amounts The Company also mootedIre current versus noncurrent classification of restricted cash to correspond with cortreaual teme. The Company has identified the need for a decorrrnissoning promsen In the accompanying friancal statements Oven obligabons that it believes exist veer IAS 37 Prowssans. Cznengenr Latates end Conungere Assets Disclosure of such provision is presented in Note 15. • The Company has determined residual values for its wind turbines which resulted in a change n the deprecation expense. • The aforementioned matters have an in-pact on deferred income tax Certain accarting dsdosures have been expanded from those previously presented F.482 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-0058759 CONFIDENTIAL SDNY_GM_00204943 EFTA01367231