EFTA01366897.pdf

Amendment #4 Page 468 of 868 shlr The Company fee determined resickial values br its wind turbines whicn resulted in a orange in the depreciation expense. The aforementioned matters rave an impact on deterred ircorre tax Chan accosting disclosures have teen expended from those pfewCuSly presented Thine carectent here impeded the acconeenying intenm condensed Inarboal statements as forlorn (amounts in US 00liara) Balance as of the year ended Balance as of the December 31, year ended 2014 December 31, as previously Retrospective 2014 reported adjustments as restated Statement of trOnCial posrt on Current assets 2.362.635 — 2.362.635 Non-Current assets 338,532 651,079 5139811 Total assets 2,701,167 651,079 3,352,246 Current liabilities 548,379 — 548,379 Noncurrerc tabbies — 634,754 634,754 Total liabilibeS 548.379 634,754 1.183.133 Equity 2.152.788 16,325 2.169.113 2.3 New standards, interpretations and amendments thereof, adopted by the Company The acoountng posoes applied by the Company in the preparalon of these inenm condensed financial eatemerts are consistent with those applied in the preparation of is annual Mandel statements Ice the year ended Decerrter 31. 2014 3. Seasonality of operations The Germany s revenue depends on the wind power. which is nurreey stronger during the dry season which in Costa Rica occurs from December through April Due to the seasonal nature of the bisiness and the difference in the rates. higher revenues and operating profits are usually expected from January to May (higher rates and wads) n companscn with the remaining period of the year. This information is provided to allow bra proper appreciation of the results however Management have corcluded DRS 4 does rot meet the debrelon of 'holly seasoner as considered by IAS 34 Interim Financial Reporbng 4. Cash Mardi 31 December 31 2016 2014 Cash in tent% and on hard. Banks 5846.231 $ 814,500 Petty cash 935 924 5847,1es S 815,424 Caen deposed A bank acCOuSS earns interest Cased on den. rates Cetera-tired, by the cocresporvfire banks As CO March 31, 2015 (Detente' 31 2014) t rere were no restrettorts on the use of cash balances F.148 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-0058425 CONFIDENTIAL SDNY GM_00204809 EFTA01366897