EFTA01367264.pdf

Amendment Page 835 of 868 2. Law on Autonomous or Parallel Generation of Electric Power The Company is bound to the Costa Rican Law N 7200 dated September 28 1990, and the amendments thereto thrown Law IT 7508 of 30. Apnl 1995 VIM define autonomous or parallel romance) 01 electric poser as energy produced by limited capacity power plants owned by private companies or cooperalwes trot can be rtegratecl into the national electric power grid 3. Basis of preparation of the financial statements • Statetrtant of eatspilenee Tie Company's financial statements as of Decenter 31. 2014 and 2013 were prepared in accordance with trternabral Finanpal Reporbrg Standards (FRS) as issued by the Intamatonal Accounbng Stentlards Board The Company s firencol statements as of December 31, 2014 were fist approved for issuance ty the Company s Chef Eyecilwe Officer and Chef Financial Officer at January 8, 2015, and were subsequently approved by the Company's shareholders The accompanyirg restated financial staterrerts have been prepared for use n a securobes Meg in connection with the acqusition of the Company as enplaned in Note 25 They have also teen restated for he correction of certain errors as explained in Note 3 2 befow The Company's Chef Exec...Me Officer and Chief Fnancial Officer approved these financial restated statements fix issuance on June 13. 2015 and subsequent events have teen considered trough that later date 3.2 Restatement of lesascial statements Dumg its preparation of t re accompanyorg resided financial statements for the purpose described in Note 3 1. the Company identified certain acoounbrg errors that are being retrospectwely corrected herein. They are explained as foltows • The Company previously accointed for restnaed cash as a component of cash in its uatement of cash flows It has corrected that classification to raw exclude those amounts. The Comperry also modified the current versus non-current classification et restricted cash to correspond with contractual terms • The Company has cientree tie need fa a restorabon provision in the accornpenywg Mantel statements gven obligators that it believes most under lAS 37 Provisions, emergent Letbeibos and Coteespeel Assets Disclosure of such provision is presented in Note 15. • The Company Ins also retrospectively adjusted the carent and noncurrent classification of prepaid sales taxes to reflect information existing as of the date of the re. approval of these restated financial statements • The aforementioned matters hove an impact on deferred income tax • Certan accounting dsdosures have been expanded from those previously presented F.515 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-0058792 CONFIDENTIAL SDNY_GM_00204976 EFTA01367264