EFTA01366929.pdf

Amendment #4 Page 500 of 868 1 vohle .4 (ontrnl. Inversiones &Micas de Orosi Dos, S.A. (A Costa Rican Entity) Interim Condensed Statements of Financial Position As of March 31, 2015 and December 31, 2014 and 2013 (eApresseci In US dole's) March 31 December 31 December 31 2016 2014 2013 (Audited) (Audited) Restated Restated Notes (Unaudited) (Note 2.2) Mote 2.2) ASSETS (/1430t assets. Cash 3 $ 3,465.416 S 6.314,132 3 5,695.826 RASIOCted COSA 3 39,888 228,323 — Accounts receivable 4 8,612,025 17,364 20.457 Pleprild expenses 13.679 3.960 — Prepocl sales tax 5 1469 651 409.626 - Total current assets 13,600,656 6.973.45 5.717.283 1,4)Acurrert assets Prepael sales tax 5 5.820,436 6.74,445 — Intanable assets 6 111.468,763 90,506,733 18,945,663 Poled equipment 427.398 437.595 94.659 Dern/awe I inancel iretruments 7 321,288 426296 _ Deferred income tax, net 10 1,667,766 1.529.119 1,597,423 Deferred finance costs — — 2354,062 Cher assets 3,336 25,860 7,369 TOPAI assets $ 133.299522 $ 115.642,243 S 28 716459 LIABILITIES AND EQUIP( Current liabilities Notes and bars payable 9 $ 2.386.239 S 2385,238 S 130.000 Aocoints Metier 123,231 123,044 305,939 Deterred revenue 4 2,910,788 — — Provision for stan•up penalties 2,552,937 .... — Restoration provision 60,480 46,959 — Mewed expenses and other Der:011ft payable 18,761,984 10.991,136 229.976 Accrued interest payable 9 1,880,651 643,229 — Income tax payable 1664 387 — — Total current liabilities 30.129,678 14,239.606 665,915 Non-currerc 1661164S Restoration promo° 181,299 187,834 — Notes and mans payable 9 89.027.596 88634 232 3 414 SOO Total lila:424Y 119,346,672 103061,672 4,060,515 Equity Store caplet 20 20 20 Contnblied capital 17,687,469 17087.469 29,425.953 De14/ 4 (3,734,539) O,106.918) (4.790.029) Taal equity 13,962.960 12.580.571 24 635,944 Total lialaliters and equity S 133,299,622 S 115 642 243 S 28 716 459 tar SeerterVietneris ~et errsMen earbietnedinerteerealeeletil F.180 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-0058457 CONFIDENTIAL SDNY_GM_00204641 EFTA01366929