EFTA01366901.pdf

\fliendineni Page 472 of 868 Energia Eolica de Honduras, S.A. (A Honduran Entity) Interim condensed statements of financial position As of tilarch 31. 2016 and December 31, 2014 and 2013 (expressed in US dollars) March 31, December 31, December 31, 2016 2014 2013 (Unaudited) (Audited) (Audited) Notes Restated (Note 2.2) ASSETS arrent assets Cash 4 $ 2,188,664 S 4,468,345 S 3135060 Restricted cash 4 12.096,233 15,197,262 14.944.204 Arrant, recerrable 5 12.639.329 12,396,177 5.878148 Spare pans memory 3.036.273 3,030,477 2273,008 Prepaid expenses and other amen' assets 488.336 235,671 493,743 Total curent assets 30,347.825 35,327,932 26,724153 Noncvnert assets Restricted cash 4 26.703,953 18,171.075 18.188,292 Moo:sits receivable 5 1.719.343 2430,661 3,107503 Intargble assets 8 13.237,413 13.389,592 10.532,819 Profzerty, plant and easement 225.369.615 228,513,011 194,561,410 Deferred finance costs 1,277,712 Derrvathe finanoal 'sentiments lo 722.898 826,034 2,118,788 Deferred income tax, net 17 232,910 182,916 317 Other financial assets 13,618 13 797 14.967 Total assets 297,347,406 $ 298,856,018 S 256.525,966 LIABILITIES AND ECtUfTY Current liabilities. Notes and bens Payable 9 S 10,836.479 S 10.303.543 S 8.481,330 Accrued interest Payable 9 1,610.268 5,987,891 5.377,002 Accounts payable and accrued expenses 6660,039 9,254.830 655,260 Total current liabilities 17298,836 25,546,264 14613,592 Non-currert rabbles Long-term notes and bans payable 9 210,411,369 206,686,501 183.099,772 Denvative financial instruments 10 4,806,163 4,536,571 5.093,068 Decomnsssoneng and restoration provisions 6:28,166 792,588 467,971 Total liabilities 234.043.603 237.561.924 203.174.403 Equity. Store capital 48.003.866 48,000,856 48.000,856 ContntiLted capital 2.466.909 2465.9(39 Legal reserve 679.873 679,873 248,692 Other &hey componerss (3.827,636) (3,548,591) (3,412,977) Retuned earnings 16.984,800 13,695047 8514,992 Total ecuiN 63.303.903 61,293094 53.351,563 Total irabtrtes and equity 297,347,406 S 298.855018 S 256.525,966 n. iccompenvy nine maple cilia et.ren combine° Maros 'ma. F-152 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-0058429 CONFIDENTIAL SDNY GM_00204613 EFTA01366901