EFTA01367208.pdf

Amendment #4 Page 779 of 868 lithe If comer. obseivatie data on either the gross or the net carrying amount In additon the accurnSated deprecation a arroneaton is Ire aderence between the gross and cerrying amounts of the asset IAS 24 Related Party Disclosures • FAS 24 ReVoc/Party Orsciosacts The amendment is applied retrospective/ and clarifies that a management entity (an entity that provides key management personnel services) is a related party subiect to the related party Wolof...me In ackleon. an entity that uses a management empty S rectum] to disclose the expenses masted for management services • MS 40Irreestment Pnverty The description of ancelbry services in AS 40 difOmniales between imestment property and owner-occupied property (re. property, pert and equipment) Ire amendnem is applied prospectively arc Ct3fileS tret IFRS 3. and rot the description of ancillary services in lAS 40, is used to deletnerr if the transacton a the purchase of an asset or tusness combination 'Re Coppery has not yet evaluated to mpect Wet the aforementioned new accounbng standards will have on es (manual statements 6. Cash and restricted cash 2314 2013 Unrestricted cash Banks s 4,483,167 3, 3,129,324 Petty cash 6,188 5,726 $ 4.488,346 $ 3.135.00 Restricted cash intenks Correct 16,197,282 14,944,204 Noncurrent 18,171,076 18,188,292 33.348,337 3, 33.132.496 Cash deposited el tenk accounts earns interest based on daily rates determined by the corresponding banks Cash balances for USS33.368.337 and USS33.132.496 as of December 31.2014 and 2013, respectively. are rests cled under the firrancrng documents between Energy Biwa and the Lenders (Nob 10) Under the terms of its debt agreements. the Company tea a series of restricted bark accounts both 'on.shore' in Honduras and also offehom Cash receipts from operations are motel), deposited directly no these restricted accounts and then based on contractually agreed provisions are allocated into a series d sub-accounts. restnced fa specific operabcnal am other purposes nolo:ling but not limited to construction, debt service, map, mortenance, inurance and shereholders distribubcns Except as expressly provided in those debt agreements, the ',sacked bank accounts are under the control of a trustee and the Company has the right bo wittxtare or transfer funds only as expressly provided in those debt agreements. F.459 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-0058736 CONFIDENTIAL SDNY GM_00204920 EFTA01367208