EFTA01366934.pdf

Amendment tt4 Page 505 of 868 2 Basis of preparation of the financial statements and accounting policies The Company's alenm condensed financial statements as of March 31, 2015 were fist approved fa issuance by the Company' Chief E xccuttee Officer and Chief Finanoal Older on April 8, 2015, and were subsequently approved by the Company s marenaders The actorrserhing restated interim condensed financial statements lave been prepared for use in a secunbes filing in connection with the acquishon of the Company as explained in Note 12. They have also been restated for the correction of certain errors as explained in Note 2 2 The Cornpany's Chef Executhe Meer and Chief FrondeI Officer approved these financial restated statements for issuance en Jure 13, 2015 and subsequent events have been considered though net later dale 11 Basis of prepandion The interim condensed financial statements for the Ihree.rnonth period ended March 31, 2015 have been prepared n accordance with I AS 34 Inferno Fogeys& Reporting an accounting standard of the Inarratonal Financial Reportrg Standards (IFRS) as ssued by the International Accounbig Standards Board These financial statements are condensed and accordingly do rot include all dsciosures 'marred by the IFRS bra fall set of financial statements They should be read in conjunction with the Company's franca' statements as of and for the year ended Decent., 31, 2014 The results for the quarter ended March 31. 2015 are rot necessarily indicatsre of results that shard be expected for the ft.dl year ending Deserter 31. 2015. 22 Restatement of Interim condensed financial statements Ding its preparation of the accompanying rearm condensed fnancal statements for the purpose aforementioned described. the Company denbfied certain accounting errors that are being retrospective*, corrected herein They are explained as follows • The Company previously accounted for restricted cash as a canponent oe cash m its statement of cash flow It has corrected that cisesticatton to now occlude those amounts The Company atso modified the outlaw versus nro-current ciassecaron d restncted cash to cartel win consorts& terms • The Company has denoted the need fa a deocomssonng and testa—don provision in theaccompanying financial statements gmen ;eget obAgatons that Fr biWYeies exist under lAS 37 Previsions. Contrgent LiabOrnes and Contngeof Assets • The Company has determined resdual vat es fir is aird turbines each resultedin a orange el the depredator expense The ataementoned metiers have an mesa on deAtrred income taws Calatlaccarting dscaosures have been expanded from those prErnously presented F-185 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-0058462 CONFIDENTIAL SDNY_GM_00204646 EFTA01366934