Amendment #4 Page 759 of 868
imhlr 21 Contyni,
To the Board of Directors and Shareholders of
Energia E6lica de Honduras, S.A.
Restatement of financial statements
As discussed in Note 3.2. the financial statements have been restated for the oxrectpon al erica rite a:coaling for de:ownset:wing and restoration provisions.
depreciatun of property. plant and equipment, deferred income taxes and the classificabco of the restricted cash Ins restatement has a,so resulted in tne discloscre
the Jaruary 1. 2013 statement of financial position. Our °Omen is not meddled WO respect to this matter
IV Ernst & Young. S A
Ernst & Young, S A
San Jose, Costa Rea
Jure 13, 2015
F.439
http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015
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