EFTA Document EFTA01367169

Amendment #4 Page 740 of 868 alth et Co tcm approved try the Company's auctatolders The accomperying restated financial statements have been prepared for use in a secunties filing in connection web the acquisitionof the Company as explained m Nxe 20 They have also been restated for the correction of certain errors as explained in Note 3 2 Ire Campania Chef Executive Officer and Chief Financial Officer approved these financial restated statements for issuance on June 13 2015 and subsequert events have been considered through trot later date 3.2 Restatement of financial statements Owing its preparaton of the accompanying restated fnarcial statements for the purpose described in Note 3 1. Ire Company identified certain accountng errors that are being retrospectively corrected herein They are explained as follows • The Company has olentted the need for a deconvnissoning pews/on in to accompanying financial statements gven obligasons tree n believes exist under AS 37 Prows-ors. Comment Latetbss en7Cortngent Assess Disclosure of such proviso) is presented in Note 12 • The Company has determined residual values for its wind turbines which resulted in a charge in the depteciat on expense • The aforementoned matters rove an road on deferred income tax • Coda n accounting dsdosures have been expanded from those previously presented F.420 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-0058697 CONFIDENTIAL SDNY_GM_00204881 EFTA01367169