Amendment #4 Page 467 of 868 Air .4 consign. Plantas EOlicas, S.R.L. (A Costa Rican Entity) Notes to interim condensed financial statements March 31, 2015 (expressed in US dollars) 1. Corporate information %riles En:cas SRL (' Plantas EMcas' or 'Me Company') was incorporated in mtordante with the laws of Ire Republic of Costa Rica on November 9, 1990 for a rarely-nine-year term rts legal ad ass is in the cly of Tlaran, Guanacaste Costa Rica The Company is a writitry-owned subsidiary of Inversions Etacas de Costa Rea, S A , whch in turn is control ed W Gocced Mesoarnenca (vMnd) Umited ('ME1Mricr) an entry domiceed in Bermuda and Orosrs ultimate parent is Acts Infrastructure Find 2LP The Ante parent of Plantes Elticas is Actis Infrastructure Fund 2LP The Company s main acuity a We generation or electncty from is 23 megawatt (MVV) wind electric power generating part located in Guanacaste. Costa Roca. All the electricty generated by the pant is sold to Institto Ccstarncense de Electncidad ICE) The Company ctee rot have traded debt or egaly in We public markets The accornparying financial statement have been prepared for use in a securities ling in connecton with the acassiton of Ire Company as eq:tored n Note 9 2. Basis of preparation of the financial statements and accounting policies The acoompanyng restated inenm condensed financial gatemerts rave been prepared for use in a seances filing n connection with the acqJranon of the Company as explained in Note 10 They have also been restated for the correction of certain errors as explained in Note 2.2 The Company'sChef Executwe Officer as of Decenter 31, 2014 and 2013 2.1 Basis of preparation The intenm condensed financial statements for the three-month period ended Mardi 31, 2015 rave been prepared n accordance with IAS 34 Interim Financial Reporting, an accourtrg standard of the Irtematonal Firencel Repalrg Standards (IFRS) as issued by the International Accounting Standards Board The Company's