EFTA Document EFTA01366906

Amendment #4 Page 477 of 868 110.11(fil. . (to cni SI Basle of poperatiort Tne interim condensed financial statements for the the:0.month period ended March 31.2015 have been prepared in accordance with IBS 34 Irdefim Financial Repenting an accountng standard of tre Intematonal Financial Rowing Standards (IFRS) as issued by We International Aocounting Standards Beard These financial statements are condensed and accordingly 03 rid include all cladosures reqsred by the IFRS for a full set of Aran:el statements They should be read in conjunction with the Company's firompal statements as of and for the year ended December 31. 2014 The results for the puede. ended March 31. 20t5 are not necessaity indicative of results mat should be expected for the full year ending Decent:or 31. 2015 52 Restatement of interim condensed financial statements Dump cis preparation of the accompanying restated Ina foal statements for the purpose aforementioned described the Company dotted cenan acoouneng errors that are beep retrospectively pounded herein They are explained as follows • The Company oennotely accounted for restricted cash as a ccmponent of cash in its statement of cash flows. It has corrected that classrfication to row exclude those amounts The Company also modeled the current versus noncisrent claudication of restricted cash its stelernert of financial position to correspond with contractual terms • The Company has derailed the need for a decormnissioneg provision in the accompanying Inancel statements given oblpabons that 4 believes exist under IAS 37 Provisions. ocnangenr Liablibes and Contingent Asses The Company has determned resicesal values for its wind tutees whOn resulted in a orange in the depreciation expense The aforementioned matters rave an inpael on oserrea insome tax Certain accosting disclosures have been expended from those prevcialy presented F•i 57 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-0058434 CONFIDENTIAL SDNY_GM_00204618 EFTA01366906