EFTA Document EFTA01367072

Amendment #4 Page 643 of 868 10*..91.5.22! ent‘ Independent auditors' report The Beard Of Director EN Renewable Energy limited, EN %Ind Power Private limited and Generation Eotca Inca limited Report on the financial statements Vie hate 99.11ori The accompanying confined financial statements of EN Renewable Energy Loved EN Web Power Prmate li mited and Gene-soon Entice India Limited (togetrer referred to as The Group) which comprise Ire balance sheets as of December 31, 2014 and 2013, and the related statements of income changes in Karat and cash Oohs to tre years then &IMO, and ire relied notes to tie confined financial statements Management's responsibility forth* financial statements Management is responsible for Ire preparabon and fair presentation of these combined financial statements in accordance with U S generally accepted accounting prinoples, Iris includes Ire design, implementation, and maintenance of internal contra relevant to the preparation and fat presentation of combined financial statements that are free horn material misstatement whether doe to haul or error Auditors' responsibility Our responsibility is to express an opnuon an these carbced !manta I statements based on oar audits We conducted our cults in accordance wan autoteg standards generally accepted in trie United States al Amerce Those standards require that we plan and perform the ai.dt to ottain reasonatie assurance obeli whether the combined financial statements are free from material misstatement M audit nvofves performing mocedises to cetarn audit evidence about tie amounts and disclosues ri the comtmed financial statements The procedtres selected depend on Ite a:tritons' judgment, including the assessment of the risks of match*, misstatement ct the con-tired travel statements, whether due to fraud or error In making Mose risk assessments, the atxlta considers internal contra relevant to the entity's preparation and fair presentation of the combined financial statements in order to design audit procedures that are appropriate in ire circumstances, but not for the pupate of exaeshng an opinion on Ire effectmeness of the entity's internal control Ateordarly we express no such opinion An auld 9150 InCludieS eialuatog the appropriateness of accounting potties used and the reasonableness a significant accounting estimates made by management as wet as evaluatng the overall presentation of the combined financial statements We believe that Ire audit evidence we have obtained is sufficient and aPPrOlviate to provide a basis fa oil audit °Pitmen Opinion In our cpnon. Ito combined financial statements referred to above present fairly in all frotenal respects the financial position of the Group as of December 31 2014 and 2013. and the results Of their cperat oils and thee cash flaws for the years then ended in accordance with U $ generally accepted accounting principles is' [VICTIM NAME REDACTED] Gurgaon May 5 2015 F-323 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-0058600 CONFIDENTIAL SDNY_GM_00204784 EFTA01367072