EFTA Document EFTA01367162

Amendment #4 Page 733 of 868 . ent Independent auditors' report To the Board of Directers ard Crusaholders of Plantas Sakes, SR L tres have andeed the aceompanying restated frencial statements dl %raas Blees. S R L which tomprise the statements of financier positron as of December 31, 2014 and 2013. ard the retated statements ce comixehereave roomt changes in °zloty and cashflows for the years then ended. and the related notes to the 'manmal statements Management's responsibility (oe the financial statements Management a responsere lor tre preperabon and fair aesentation of these financial statements in corlorrnly with International amen:ral Report ing Standerds as issuod bv ihe I nlemmonal Aocorntire Stardards Board. this etudes the design. implementair:n and mantenanCe of interner control relevant to [ne pireparatron ard fair presenteren ce torent el statements pat are free of meetel rnsstatement. whether due to freud ce error AUCfitOr's responsibility Our responeblity n to express an oprson en these financial statements baseer on out audits. We Cao:inden our zouts n attordame wan euditirg standerds generalry accepted in the Unted Sortes of Arnerea ThCrie standerds requre Mat we plan and perken the audlts to Obtan reasorede alararee *teut %beller the frencial statements are free of materot msdatement An audet nvotves performng procedues to Mart audit «Mora about the &munt* and discbases in the financial statements. The procedures selected dopend on the auditors pridgmere incrudirg the assessment of the nets of materie] misstatement et the fnancel statements, whether dra to fraud ar error In marl; these nek arstesSments. the auditor con/aders inmat control relevant to the eney's eteparation and fax presentabon d the rinential statements hord« to design audit procedures Mat are approprete in the orcumstances, bul not lor tre ascese of expreseng an opmon ce the Sfectneness of the entity's Reral control. Acoordingiy. we express no such opinion An audt etso moutles aeluatng the approarateress of accounting poscies used ard the reasordbleness cr significant accokeneng esOmates mode by management. as wel as evaluatrig the overal presenteren of the financier statements We belette that te molt evidente we have ottained rs suffetent and appioptee to provise a basis lor oei albe oenen Opinion our cpnon, tre restated Inentte statements referte.] to above present lady, n all matenat respects, the financier Kernen ot Piantas Eolicas, S R L as ot December 31. 2O14 and 2013. and the resuits of ns operators and its cash fiows lor tre years tren endes in confonnty with International Friemel Reporting Standerds as issued by the irternatonal Standards Board F411 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-0058690 CONFIDENTIAL SDNY_GM_00204874 EFTA01367162