EFTA01367229.pdf

Amendment jr4 Page 800 of 868 1.1111t •1 ( ?dn. nt. Eolo de Nicaragua, S.A. (A Nicaraguan Entity) Statements of cash flows Years ended December 31, 2014 and 2013 (expressed in US dollars) 2014 2013 Notes Restated (Nate 3.21_ Cperabng actnetes Ircome before income tax S 7,273.708 2.895.023 Adjustments to reconcile 'come before income tax to cash flows fromoperating acts/ties. Prancing costs from bans and notes payed° 7,939,811 7,537,464 Finance income from rotes feces/able adn related parses 9 (179,282) (190,416) Decommisvorwg provision 21,961 21.768 Depredation expense 10 3.861.278 3.850,215 Amonization expense 11 1134,419 185.199 Loss in asposal of property, pant and equipment 7,147 2,668 Interest income (26,019) (50 932) 19.074,023 14,250,929 Changes in operating assets and liabilities Arxotnts received° (1,187,278) (1.203.611) Accounts recerva de from related parties 997 17,138 Prepaid expenses 1.360.616 798,010 Spare parts inventory 30,997 (10,922) Acccurts payable I o related Parties (2.502.294) Accounts payable 418,187 116,578 AG:axed expenses (868,448) (221103.858) Net cash provided by (used in) operating activtes 18,817,1995 (11,338,030) Investing activities Additons b popeny. part and equipment 10 (186,496) (337.894) Additions to intangt4e assets 11 (3,219) (2,153) irwesiments 40.226 Interest mowed 25.019 50992 Net (payments) proceeds from guarantee deposes (41.044) 407 222 Net cash (used in) provided by investing activties (164.514) 118,367 Foaming activates Increase (decrease) ri restricted cash axoLrits designated for finnan° activities 1282,0302 (9,566 0431) New loans 14,492.891 Loan settlements (2,740,032) (258.361) Capital withdrawn 17 (12,816.312) Fran erg costs paid (7,616,984) (7.466,154) Net cash used in listing admires (21,781.238) (2117.705) Net decrease in cash (3,127.756) (14.017368) Cash at beginning el year 988,911 18 106 279 Cash at end d year S 961,166 S 42036,911 Tha decospanobvicdai ep•ndIMMstStIYtYls F-480 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-0058757 CONFIDENTIAL SDNY_GM_00204941 EFTA01367229