Amendment ;:4 Page 659 of 868 Report of independent auditors To the Sharehaders ic!n Eleanca de Junin S A C V* have audited the acccmoa-,iing 'ron: tai statements of Empresa de GeneracOn Electnca de Junin SAC (a Penmen company a direct subsidiary of Latin Arnenr.a Power Peru SAC and indirect suosidiary of Latin America Power Hotting BV.. domiciled Inane Netherlands), which comprise the statement of financial paten as d December 31. 2014 and 2013, and the related statements of income. arnprehenszve income, changes in slcdcholders' equity and cash Ibws for me years then ended, and the related notes to the financial statements. Managements responsolsy or the financial statements Management is responsible for Ire precerabon and fair presentation of these financial statements in conformly with Intematorel Financial Reporting Standards - IFRS as issued by the International Accounting Standards Board. Ors ncludes the design. inviemerdatiCil and maintenance of eternal control relevant to the preparation and fair presentation of financial statemerts that are free of material misslatencil, whether due to fraud or error Aucetoes respcnsrcdrty Our responsibility is to express an opinion on these financial statemertts based on our suits VVe conducted our audits n accordance with auditing standards generally accepted in the LIMed States as issued by the American Institute of Certfied Public Accountants These standards require that we plan and perform tre audi to obtain reasonable asextince about whether the financial statements are free of material misstatement. An audit involves performing proceckres to obtain audit evidence about the amounts and diseloates in the financial statements The procedures selected depend on the auditors Judgment, including the assessment of the risks of matenal misstatement of the franca statements, whether du, to fraud a era In mating those risk assessments, the auditor waders 'lomat control relevant to the eray s preparation and l