Amendment #4 Page 492 of 868
Lade nf ennenl•
2.2 Restatement of Interim condensed financial statements
Duey its preparation of tne tr.comparryirg (Plated interim condensed Marcel statement fa the purpose aforeme ntorsed described the Company identified
certain accounting errors that are tong retrospects/et/ corrected herein They are explained as follows
The Company pavan& accounted for restricted cash as a component of cash in AS statement of cash flows. It his corrected tnat classification to
now exclude those amounts. The Company also Melded the current versus nxxi.corrent daSseicatial d restricted cash to correspond with
contractual terms
• The Company has identied he need for a decommissoorung pronsion in die accompanying financial statements gven obligations that R believes
exist under IAS 37 !Damsons Con:macs* babokbes and Contnoenf Assets
The Company has deterrnned reactor values for its wind turbines which resulted in a charge in the deprecation expense
• The aforementoted matters have an impact on deterred income tar(
• Certain accounting disclosures hive teen expended from Indite previously presented
These corrections have impacted the accornpanyng financeI statements as follows (amounts in US dollars)
Balance as of the
sear ended Balance as of the
December 31, 2014 year ended
as previously Retrospective December 31, 2014
reported adjustments as restated
Statement of fnancial pOS40.1
anent assets 18 137,824 (5 911 635) 12.=5.189
Noncurrert assets 77,568,202 6,438.252 84,036,454
Total assets 95,706,026 526.617 96,232,643
Orent liabilities 5802,221 — 5,802,221
Non-currere totalities 81,943,449 379.162 82328,611
Total Imbibes 87,751.870 379.162 88.130.832
Equity 7,954.356 147.455 8.101.811
F.172
http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015
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