EFTA Document EFTA01367188

Amendment #4 Page 759 of 868 imhlr 21 Contyni, To the Board of Directors and Shareholders of Energia E6lica de Honduras, S.A. Restatement of financial statements As discussed in Note 3.2. the financial statements have been restated for the oxrectpon al erica rite a:coaling for de:ownset:wing and restoration provisions. depreciatun of property. plant and equipment, deferred income taxes and the classificabco of the restricted cash Ins restatement has a,so resulted in tne discloscre the Jaruary 1. 2013 statement of financial position. Our °Omen is not meddled WO respect to this matter IV Ernst & Young. S A Ernst & Young, S A San Jose, Costa Rea Jure 13, 2015 F.439 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-0058716 CONFIDENTIAL SDNY_GM_00204900 EFTA01367188