EFTA01367192.pdf

\mendmeni Page 763 of 868 Energia Eolica de Honduras, S.A. (A Honduran Entity) Statements of Cash Flows Years ended December 31, 2014 and 2013 (CuPlassal in VS chars) 2014 2013 Restated (Note 3.2) Notes cperabng arontas ;roam° before mown tax S 13,316.122 S 8.413.324 Atustments to reconcile income before pricerse tax to cash flows from operating actrroes Interest income (82,913) (43.900) Finance costs from loans and rotes payable 16.975.471 15,791,655 Finance costs from provisions 42,462 42,142 Deccennssvontrg and environmental poisons (MOMS) (135158) Change in fair value of denvatwe enamel nstrumerts 878.0389 (886,306) Depreciation expense 9 10,480,187 10041.837 Arnorteabon expense 8 604.681 603,815 (Gan) loss on disposal of property pant and equipment (8,608) 5.795 40096.686 34.036,384 allingeS n Operating assets and dealt es Acodints receivable (5.841.182) (452,573) Spare parts inventory (767,431) 39.318 Prepaid expenses 268,072 836.359 Clher assets 1,170 5,186 Accounts payable and accrued expenses 0.302.127 (1,478,033) Net cash provided by operate.; actsettes 43.448.404 32 986 581 tweeting actMlies Atoms to property part and equipment 9 (44.416,8101 (8,832,243) Additions to imangitte assets 8 (30 810 64) (11,264) Proceeds from sale of property, plant and equipment 12.632 — Interest received 02.913 40,900 Net cash used in investing acantes (47,701,719) (8.802.607) Amercing achwbes (Increase) decrease et restricted cash &cowls designated for finanong 3COVIllet (236,841) 18,957,962 New loans 30.773.682 — Loan settlements (3074213) (9.229.016) Finance costs peel (17.473.280) (17,257,703) Cwdends 15 (7,869,567) (5.881.217) Contnbited capital 0.392.546 19,512,790 Caput wththawn 3.828 037) (27,026,846) Net cash provided by (used in) financing *cavities 6086,610 (23.824,030) Net increase n cash 1,333,296 359,944 Cash at Cede-imp of year 3 136 060 2775,106 Cash at end of year 6 4.488,346 S 3 135 050 The accompenyng notes are pan of the Irencel statements. F.443 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-0058720 CONFIDENTIAL SDNY_GM_00204904 EFTA01367192