EFTA01367258.pdf

Amendment #4 Page 829 of 868 1.hir •If Cnn!eni. INDEPENDENT AUDITORS' REPORT To the Board of Crectas and Shareholders of Inverscces Edlicas de Orosl Dos. S A We have audted the accompanying restated francial statements of Inversions &Aces de Orosl Dos. S A,. which comprise the statements of financial position as of Decerrter 31. 2014 and 2013. and the related statements of comprehensive income, charges n equty and cash haws for the years than ended and the related notes to the financial statements Managernenrs Responsibility for UseFinancial Statements Managements responside for Ire preparation and fair presentation of these financial statements in conformity with I ntemalonal Financial Reporting Standards as ssued by the International Accanfing Standards Board. the rcludes the design. implementation and manlenanoe of internal control relevant to the preparation and fair presentation d financial statements that are free of material misstaternmt. whether due to fraud or errs Auditor's Responsibility Cur response:flay s lo express an °Wren On Mete financial StatementS baSedOn Our suits We conducted our /suits n accordance with audarg standards generally accepted in the Unted States of America ThOSS standards recluse that we plan and perform the audits to obtain reasonade assurance about whether the financial statements are free of material rnsstaternent An atilt involves performing proceckres to obtan audit evidence about the amounts and disclosures in the financial statements The procedires selected depend on the auditors ;Ailment, including the assessment of the risks of material mestatemert of the franca' statements, whether des to fraud or era In making those risk assessments. the auckla conaders Memel control relevant to the ert4y s preparation and fair presentation of the financial statements n order to design audit procedures that are appropriate n the circumstances, but not for the purpose of expressing an opinion al the electiveness of the enttysrternal control Accordingly. we express ro such opnion An suit also includes evaluating the approphateness of accounting policies used and the reasorobleness of significant act:arena estimates rnadt by management, as sea as evalualng the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis fa as audit Opirton Opinion In our q:inon, the restated Inancial statements referred to above present fairy, n 8a material respects, the financial position et Intervenes Et:aces de Oros' Dos, SA as of Decerrter 31. 2014 and 2013, and the resat' of its operations and its cash flows for the years then ended n conforrnity with International Financial Reporting Standards as issued by the Irternalccol Accounting Standards Board Restatement of financial statements As dsossed in Note 3 2, the fire rcial statements have been restated for the correction of errors in the accounting for restoration provisions, and tre classifcaticn of the restncted cash. Also tie previousiy issued froncia statemeMs were restated to reflect the change in the current balance d prepaid sales tax to reflect intimation known to the Company subsequent to the statement of fnanoal position date This restatement has also resulted in the disclosure cif the January 1. 2013 statement ci financial position. Our opnon s not nodded with respect 10 this metier Is/ Ernst & Young. S A Ernst & Young $ A. San Jose. Costa Rica Are 13.2015 F-509 http://cfdocs.btogo. corn:27638/cf/dna/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) DB-SDNY-0058786 CONFIDENTIAL SDNY_GM_00204970 EFTA01367258