EFTA Document EFTA01367194

Amendment Page 765 of 868 3. Basis of preparation of the financial statements 3.1 Statement of co/magenta The Company'sMane:el statements as of December 31 2014 and 2013 were prepared in accordance wen International Financial Reporong Standards (IFRS) as issued by the International Accounts g Standards Board The Company's Mental statements as of December 31. 2014 were Itst approved for issuance by the Company s Chef Execterve after and Chef Financial Officer on January 8. 2015. and were subsequently approved by the COmparyS sharehOderS The accompanying restated financial statements have teen prepared for use in a securees Sling in connection with the aconstion of the Company as explained in Note 23 They have also been restated for the correction of certain errors as explained in Note 32 The Company's Cher ExeCdNeOffdef and Chef Financial after approved Wyse financial restated statements for enuande CO June 13. 2015 and subsequent events nave been cOnSgfered tIVOugh that tater date 3.2 Restatement of financial statements Dying its preparation of the accompanying restated fro mai statements for the purpose descnbed in Note 3 1 the Company de mired certain accounting errors that are being retrospectively corrected herein They are explained as fotiows The Company previously accounted for restricted Cads as a component of cash in es statement of cash flows It has corrected that classification to now exclude those amounts The Company also (nodded !re current versus noncurrent cissOcaticn of reacted cash to correspond with contractual terms The Company has identified the need for a deconvnissonng and restoration provisions in the accompanying financial statements given obligations that it believes ex et under IPS 37 Pit:wisps/a Conttvent LabitiiteS WC) Cott ingerlt Assets Crsdoaure of sues 'Stewarding 9re presented in Note 14 The Company hag del:errand(' reardual values for ors wind turbeet Myth restated in a change in the depreciation expense The aforementioned matters rave an impact on deferred income tax Certa n accounting enclosures have teen expanded from nose preciously presented F-445 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-0058722 CONFIDENTIAL SDNY_GM_00204908 EFTA01367194