We belette that te molt evidente we have ottained rs suffetent and appioptee to provise a basis lor oei albe oenen Opinion our cpnon, tre restated Inentte statements referte.] to above present lady, n all matenat respects, the financier Kernen ot Piantas Eolicas, S R L as ot December 31. 2O14 and 2013.