EFTA Document EFTA01367144

Amendment #4 Page 715 of 868 1:fill1/4.9!.(1.eittfitM Reconona:ion of ,rcome sta:eniert for tne year ended December 31 2013 Balances according to originally issued financial statements 31.122013 51.(000) AdJusments Riselastfications 81.(030) 6/4000) Restated balances at 31.122013 84(000) Statement of comprehensive income— Energy Sales 24,456 — — 24,493 Power Sa'es 1,590 — — 1,930 Ceer operating .morre 231 — — 231 Crier trim income — — — — 26,277 — — 26,277 Cost of sales (9,003) (9.03(7) Gross profit 17,277 — — 17,277 Canting Expenses klmnstrative expenses (931) — — (901) Cther expenses. net (179) — — (179) Operating profit 16197 — — 16,197 martial income 84 — — 84 martial expenses (9,122) (6074) — (15,196) Exchange gains (losses), net (9,033) — — (0,000) Loss before income tax (1,874) (6,074) — (7,90) ecome tax (i) 2,929 (2 987) (58) Net loss 1,055 (9 061) — Am" 4 judgments. estrtates and significant accounting astiarctiOne The preparation of financial statements requires Management to make tuCgments, accounting estimates and assumptions that affect the reported :motet ol revenue, expenses. asser badlags and didosure of contingent babel*, al the end of Da reporting period under renew These Judgments and estimates are based on Managements test knowledge about the relevant facts and circumstances. along into acrxiscit previous experience. however, the results may differ from the arnsunts nciLded en ire financial aatementa Information aØ stth Judgments and estimates is contained in the accounting policies and I or in the notes to the financial statements Tie main areas cl uncertainty associated with the 'striates and entail judgments made by Maragemert n the preparation of fro neat statements include Esternatien of useful life of property, plant and equipment and intangible assets, rasa:SO values and impairment. notes 3.2(e), 3.2(f) and 3.2(h). • Estimation of income tax, notes 3 2(0 • Contingencies, notes 3 20) Any dfiereeces in the eatmetes cosh subsequent actual resuts are reported in the year in synch they caw F.395 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-0058672 CONFIDENTIAL SDNY_GM_00204856 EFTA01367144