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he of (Omen EN Renewable Energy Limited, EN Wind Power Private Limited and Generacion Eolica India Limi
r 31. 2014 and 2013. The combined financial statements have teen prepared in accordance with U S generally accepted sob:ochre principles (11 S GAAP) The Francial Accounting Standards Board (TASB1 Accounting Standards Codification ('ASC') a the source of atithaltatwe U S GAAP lobe applied by nongovernmental entrees These combined financ
en company a direct subsidiary of Latin Arnenr.a Power Peru SAC and indirect suosidiary of Latin America
r 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 statemert
0 (a Peruvian company, subsidiary of Latin Amenca Power Pei: SAC and redirect subsiary a Lan AMENIC3 Pow
the preparation and fair presentation of Mese finarcial statements in conformly with International Financial Reporting Standards - IFRS as issued by the Irternational Accounting Standards Board. the ncludes the desgn. implementabon and maintenance of eternal control relevant to the preparation and fair presentation of financial *teacarts th
Entities connected to both Samantha Power and Governmental Accounting Standards Board

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