EFTA01367226.pdf

Amendment rr4 Page 797 of 868 1.1111t •1 ( ?dn. nt. Eolo de Nicaragua, S.A. (A Nicaraguan Entity) Statements of financial position As of December 31. 2014 and 2013 and January 1.2013 (expressed in US dollars) December 31. December 31. January 1, 2014 2013 2013 Notes Restated (Hote 3.2) ASSETS Orient assets. Cash 6 961,156 S 4088,911 S 18.106,279 Restricted cash 6 5,202,816 6.988,114 2.301,900 Accounts receivable 7 6,133,848 3.946,370 2,742,759 Accounts receivable from related panes 9 997 18.135 Spare parts inventory 375,972 408,909 395.937 Repaid expenses and oMer current assets 8 562,028 1368.770 1,363,033 Taal carrel assets 12,228189 17,000,071 24.928723 Noncurrere assets Restricted cash 6 6,373,044 4,879,957 Held.to-matunty investments 43,226 43226 Repaid expenses a 334,373 7.337.490 Guarantee deposits 201 638,691 497,547 904.769 Notes recevable with related parties 9 3,396,640 3,216,257 3.025.842 Property. plant and eiasiment 10 71820.238 75,793,168 78,708,358 Inurgble asses 11 3,177,481 3,358,681 3541,727 Ohm financial assets 1,540 1.550 1.560 Total assets 95,2'12 043 104521.750 S 172 488693 UASILITIES AND EOLIFTY Orient liabilities: Wes and bans payable 12 S 4,396,870 S. 2,740,933 254065 Accotnn Payable 13 684,174 265,957 149.409 Accrued expenses and other accocra payable 14 404.109 1,333,138 26 584.956 Accrued interest Payable 12 318,268 342,433 271.033 Total current liabilities 5,802.221 4,682,521 27.259,543 NancurrerS Satiates Long-term notes and bans payable 12 79.440,447 83,388,144 71,640,522 Deferred income tax, net 16 2.408,438 1,352,757 102,841 Decommissioning provision 15 319,728 238,184 270,750 Todd Sables 88,130,832 89861,936 98273,866 &MY: Share capital 17 3,000 3,033 3,000 Contntuted capital 17 9.942.084 22,768,446 22.758.446 Accurndated deficit (1,813,273) (7.901.3021 (9,546409) Toed equity 8.101.817 14,8,30,144 13215,037 Total babbles and pussy s suasion s 104,521,750 S 112.488.693 The soconfanyng nal= anpod of Me foveae, delsaanis F-477 http://cfdocs.btogo. com:27638/cf/drv7/pub/edgar/2015/07/20/0001193 I 25-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058754 CONFIDENTIAL SDNY_GM_00204938 EFTA01367226