EFTA Document EFTA01367224

Amendment #4 Page 795 of 868 tiskfr..0 . Cs!! mi• Independent auditors' report To the Board of Directors and Shareholders of Edo de teraragua, SA We have atched the accompanying restated financial statements d Edo de Nicaragua. S A which comprise the stmements of trend) positron as of December 31. 2014 and 2013 and the related statementsof cornprehensive income changes in equity and cash flows for the years then ended. and the related notes to the financial staternerts Management S fespcnsavay for the financw statements Management 6 responsible for the peparabon and fair presentation 01 these financial statements in conformity with International Financial Reporting Standards 8S awed by the International Accotnbng Standards Board this includes the design implementation and maintenance of internal control relevant to the preparation and fair presentation of financ al statements that are free of material rrisstztement, whether due to fraud or error Audfor'S teSpanSztarty Our responsibility s to express an opnion on these financial statements based on our walls 'Moors:tidedour audits in accordance with auditing standards generally accepted $n the tinted States of Amerce Those standards reduce that we plan and perform the audits to Oda n reasOrede assurance abbut whether the foarCal statements are free of material msdaternent An audit nvosres performing proceddes to Wan audit evdence about the amounts and disclosrses in the financial statements The procedures selected depend on the auditor s fr-dgment. inOuding the assessment of the roks d material misstatement of the franca' statements. whether due to fraud or error In making those risk assessments. We auditor convders internal control relevant to the ray s preparation and fair presentation of the financial statements n order to design audit procedures that are appropriate in the orcumstanms. but not for the p.rpose of expressing an op non on the offedneneSS of the entitYs eternal control Accordingly we express ro such opnion An audt also ir.d ides evaluating the adxopriateness of accounting pokoes used and the reasorodeness of significant accounting estimates made by worOgernent. as well as evaluating tIna overall presentation of the fi martial statements We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ou audt opinon Opinion In our oproon the restated financial statements referred to above desert fairly in all material respects the frercial post on of Edo de dengue S A as of Decerrizer 31. 2014 and 2013 and the results of its operators and its cash flows for Ire years then ended in confornnty with International Financial Reporting Standards as issued by the International Acoa.ning Standards Board F-47S http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/20 15/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058752 CONFIDENTIAL SIDNY_ GM_ 00204936 EFTA01367224