EFTA Document EFTA01366925

Amendment #4 Page 496 of 868 The agreement with Empresa Nacional de TransmsiOn Macioce ol Nicarags (Enatrel), the Nicaraguan pudic trarernissen corrpany. comempates the transfer of certain components of the sutslmion to Enalrel. who unit reintourse Edo for the cost of such corrpcnerts As of March 31. 2015, Edo red communicated to Enatrel Mat the costs associated wen the eemerts b be transferred are US53.215.884. Enatrel, however. hds not ridded Eob of the acceptance of ens amount Edo corrtinue to classify the sitistat on as property. pant and equipment unti an agreement between the two parbes * reached because the substation * being used in its own cowmen% The Company has recognized a decommissioning wanton related to its wind farm & Intangible assets Development costs at Land usufruct rights bl Software cl Total Cost As of January 1, 2014 $ 2668,578 S 900.000 S 13,042 53,582,520 Additons 3,220 3,220 As of Decanter 31, 2014 OW March 31, 2015 $ 2.608.6/8 800.000 $ 17.102 53,686.740 Accurndated arnxteration, As of January 1, 2014 $ 144,548 $ 71,250 $ 8,042 $ 223,840 Arrorleation 133,429 45.000 5.990 184419 As of December 31, 2014 277,977 118,250 14,032 408,259 Amorteabon 35.267 11,260 245 44.862 As of March 31. 2015 $ 311,364 $ 127,500 $ 14,97 $ 463,111 Carrying amounts As of January 1, 2014 $ 2.524,030 5 828.750 5,900 $3,358.680 As of Decenter 31, 2014 S 2.390,001 783.750 5 3,130 $3,177,481 As of March 31, 2015 $ 2,367,244 $ 772,600 $ 2,885 $3,132,052 a( Prqect development costs merry include a fee of USS2,500,C00 pad n 2012 to Gtibereq Mesoamenca Energy 04Ind) Limited, EOLO s overt company. for certari services such as the repletion of the leder of agreement with Gamma Edica, S.L. (We wird park's constrizta). negotiation of the non-recourse project trance with lerders, and the negotebon of the political risk insurance policy br the Project Arrorbzation of developrnert costs began in December 2012 when the Project started sating energy and the amortization period is 20 years based on the PPA term b/ Land usjruct rights relate to the land where the Project is boated and are amortized over a 20-year period o Software is amortized over a two-year period. F-178 http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058453 CONFIDENTIAL SDNY GM_00204637 EFTA01366925