EFTA01366916.pdf

Anienchrent .:4 Page 487 of 868 Eolo de Nicaragua, S.A. (A Nicaraguan Entity) Interim condensed statements of financial position As of March 31. 2016 and December 31, 2014 and 2013 (e, preSSed in US dollars) December 31, December 31, March 31 2014 2013 2015 tAuctiterg [Audited! Note. (Unakalite±:0 Restated Mob 2.2) ASSETS arrent assets Cash 5 1,226,473 $ 961.156 $ 4,016961 Restricted cash 3,610,099 5202845 6,988114 Accounts recentabie 6,336,368 5.138648 3,948370 Accounts recerrabb from related parcel — — 997 SPare parts imerton, 385,139 375,912 408909 Prepaid expenses and other current assets 103,938 552,628 1,566770 Total airent assets — f.' :C5 12226,189 17,000871 Noncurrent assets Restricted cash 7,664,726 5.373,044 4,879.867 Heldtomatunry awestments — — 40.226 Preyed experees — — 334373 Notes and accosts received* with related Partin 5 3,300,000 3395,540 3.216,257 GuaraMee deposits 632,711 538,591 437,547 Property, plant and &moment 7 70,669,006 71.520,238 75,193.168 Intan9de assets 8 3,132,429 3177481 3,358681 Meer financial assets 1,560 1,560 1,560 Total assets $ 98,880,637 5 96232,643 5 104,521,750 LIABILITIES AND EQUITY Current liabilities. Wes and ICons payable 9 $ 4,749,390 5 4,395,670 5 2740693 Accouts payable 728,684 684,174 265987 Accrued expenses and other accost payable 449,914 404,103 1,333138 Accrued interest payable 9 292.376 318,268 342403 Total current liablihrs 6.218.263 5.802221 4.692521 Non-currert liablites Lorgterm notes and bans payable 9 77,409,427 79 440,447 83.316144 Deferred income tax, ret 2,874,020 2.568,436 1,352,757 Deccmmisstoring provision 334,669 319,728 236184 Total !laterite: 98,896,279 88.130,832 93,661,806 Equity: Stare captal 3,000 3,000 3,000 Cortnbuted tapas' 7,942,C*4 9.942.084 22.758.446 Resealed earnings (deficit) 2,019,274 (1..843273) (7,901,302) Total equity 9,964,368 6.101,811 14,860,144 Total Imbibes and ed_udy $ 93.810,837 S 96232,643 5 104,521.750 TM focompanyect Mei ef•p•ii etre ettere earldifInd filartaiNMiami. F.167 http://cfdocs.btogo.com:27638/cf/dry7/pubtedgar/20 I 5/07/20/0001193125-15-25646I/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058444 CONFIDENTIAL SDNY_GM_00204628 EFTA01366916