EFTA Document EFTA01366922

Amendment #4 Page 493 of 868 Balance for the three-Month period ended Match 31. 2014 as previously reported Retrospective adlustments Behinds for the three-rnonth period ended ketch 31, 2014 as restated Statement of comprehensive inoame Revenues 8.086.793 _ 8,086,793 Operating expenses 4,215,015 (24 3631 4,190,652 Income berOrt, income taxes 3,871,778 24.363 3.896,141 income taxes (301,078) (2,030) (303,128) Convene/1w. income 3,570,700 22313 3,593.013 Statement at cash flows Cash TIMM from operating act/goes 4,669,103 817 4,668,920 Cash flows from rwestrg acts/ties (4,575) 39.409 34,634 Cash flows from financing scowl*. (3,040,1M) (2,284948) (5,325,113) Cash at beginning of yea' 15,997.118 (14,408.650) 1.588.468 Caen at end of year 17,621.461 (16.653.372) 968.109 2.3 Now standards. interpretations and amendments thereof, adopted by Ebb Company Tre accourting polices aperied by the Con any n me pre pompon of mese rtenm condensed financial statements are consetent with those appeed in the preperabon of its annual financial statements fa the year ended December 31. 2014 3. Seasonality of operations The Company's revenue depend', on the wine power, which is normally stronger dumg the dry season, which in Nicaragua occurs from November through March Due to the seasonal nature of the business, higher revenues and operating profits are ovally expected in the first Quarter and in the fast hat of the year in comparison with the remaining period of tie year This nformaton is provided to mow for a proper appreciation of Me resets. however Managenert has concluded Mit 4 does rot meet tre demon et Map* seasoner as considered by lAS 34 Mfrs= Fmancra, Rept:rang 4 Cash March 31, 2015 December 31, 2014 Urrestncted cash. Banks f 1,223,10:0 961.156 Petty cash 2,384 $ 1,225,473 961,156 Restricted cash in banks Osten $ 3,090,010 S 5.202.845 Noncurrent 7,684,726 5,373,044 11,264,826 f 10,575,889 F.173 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-0058450 CONFIDENTIAL SDNY_GM_00204634 EFTA01366922