EFTA Document EFTA01366921

Amendment #4 Page 492 of 868 Lade nf ennenl• 2.2 Restatement of Interim condensed financial statements Duey its preparation of tne tr.comparryirg (Plated interim condensed Marcel statement fa the purpose aforeme ntorsed described the Company identified certain accounting errors that are tong retrospects/et/ corrected herein They are explained as follows The Company pavan& accounted for restricted cash as a component of cash in AS statement of cash flows. It his corrected tnat classification to now exclude those amounts. The Company also Melded the current versus nxxi.corrent daSseicatial d restricted cash to correspond with contractual terms • The Company has identied he need for a decommissoorung pronsion in die accompanying financial statements gven obligations that R believes exist under IAS 37 !Damsons Con:macs* babokbes and Contnoenf Assets The Company has deterrnned reactor values for its wind turbines which resulted in a charge in the deprecation expense • The aforementoted matters have an impact on deterred income tar( • Certain accounting disclosures hive teen expended from Indite previously presented These corrections have impacted the accornpanyng finance I statements as follows (amounts in US dollars) Balance as of the sear ended Balance as of the December 31, 2014 year ended as previously Retrospective December 31, 2014 reported adjustments as restated Statement of fnancial pOS40.1 anent assets 18 137,824 (5 911 635) 12.=5.189 Noncurrert assets 77,568,202 6,438.252 84,036,454 Total assets 95,706,026 526.617 96,232,643 Orent liabilities 5802,221 — 5,802,221 Non-currere totalities 81,943,449 379.162 82328,611 Total Imbibes 87,751.870 379.162 88.130.832 Equity 7,954.356 147.455 8.101.811 F.172 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-0058449 CONFIDENTIAL SDNY_GM_00204633 EFTA01366921