EFTA Document EFTA01367168

Amendment #4 Page 739 of 868 Air Cps,. Plantas Edlicas, S.R.L. (A Costa Rican Entity) Notes to Financial Statements December 31, 2014 and 2013 (amounts expressed In US dollars) 1. Corporate information Plantas Barites S R L ('F1anWs ECacas' or 'Me Company') was incorporated on accordance with the laws or Ire Republic of Costa Rica on November 9, 1990 for a ninety-nine-year term its legal addeSS is in the cry of T reran, Guanacaste Costa Rica The Company is a writ:ay-owned sutsockary of Inversiones ECdiCas de Costa Rca, S A when in turn is controlled by Geteeci hlescernerica (Wind) Limited (-GUS 1Mnd') an entty donsesed in Bermuda and Orosi's ultimate parent is Acts Infrastructure Find 2LP The utrrate parent of Plantes Elects is Acts Infrastructure Fund 2LP The Company's main actanty is We generation of elecIncty from is 23 megawatt (MYV) wind electric power generabng part located in Guanacaste. Costa Roca. All the electroty generated by the pant is add to Institto Ccstarncense de Electncidad r ICE) The Company tee rot have traded debt or egaty in the public markets The accompanying financial stalemerts have been prepared for use in a securities ling on connecton with the acqsaden of The Company as ea:eared n Note 20 2. Power purchase agreement and regulations governing autonomous or parallel generation of electricity 2.1 Electric power purchase and sale agreement On January 19. 1505 the Company entered into an centric power purchase and sale agreement (PPA') with the ICE for an initial 15-year pence The PPA term may be extended by mutual agreemert of the parties provided dart the Company requests Tie extensen m wane from ICE at least six maths prior to eoprabon On September 25. 2014 the PPA between ICE and Plates Races was extended unbl November 28. 2020. This extension was ratted by the regulator (ARESEP) on October 15. 2014 2.2 Law on Autonomous or Parallel Generation of Electric Power The Company a subject to Costa Rican Law N 7200 dated September 28. 1990. and the amendments thereto through Law N- 79)8 or April 30. 1995 which define autonomous er parallel generation of electric power as energy produCed by fl ed-capacity power plants owned by prorate converses er co.:petals/a that Can to Integrated into the rational electric power and 3. Basis of preparation 3.1 Statement of compliance The financial statements of Rantas E6:.±cas as ot December 31, 2014 and 2013 were papered in accordance with International Financial Receding Standards (IFRS) as issued by tre Imernabonsi Accounting Standards Soled The Canpany-s financial statements as of December 31. 2014 won fest approved for manna by the Company s Chef Execterve Officer and Chief Financial aficet on January 8, 2015, and were subsequenly F.419 http://cfdocs.btogo com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-25646 Ud78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058696 CONFIDENTIAL SDNY_GM_00204880 EFTA01367168