EFTA01367288.pdf

Amendment #4 Page 859 of 868 IA* et fLI • I As d December 31, 2014 the far value of banks bans taking into account current market interest rates ate ire following. Carrying Levels amount Fair value 2014 2014 Ea.im $ 62,016,373 $ 63,888,896 PER 18,222,767 18,222,757 F140 14,248,889 14,662402 BICSA 12,090,000 12,041,196 Herrn/MOS Ocampo Fernandez. S A 130,000 130,000 Total $ 16,708,909 $ 18833,479 25. Subsequent events Dung 2014. Ofosi sgrec a I witty anstructon contract (EPC) wen Garnesa Wind US LLC (Games) lot ire construction a a wart-power park Due to delays in the construct= screoJe OfOSInegoleted a Letter Agreement with Garnesa which allowed Orosl to nvoce USS8,600.000 for 'delay liqudaled carers' per article 8 of the EPC. while at the same tme agreeng to pay Gameta US$2,000,000 asscceted with various charge orders. Crest received the full amount of the liquidated damages during April and May 2015 The final liquidated damages could reach up to approximately USS9.707.000. equwalent to 10% ci the EPC value. which is sutred to change due to potential change orders. It is now estimated that the park w9 gad COMMOKVIcperatons Wring the third quarter of 2015. The dates agreed with Institut° Costancense de Electricdad (ICE) fa the panel and total start of operators were May 12 and June 2, 2015 Orosi could therefore be exposed to fines per what 4.91 of tre PPA contract with ICE for apaox matey US52.550.000 Co June 12, 2015, a Stork Purchase Agreement (SPA)was sgned between Gbbeleq Holdings (Arnencas Renewables) Lirrited and Mesoamenca Power Lenited as sellers and an affiliate of SinEdison as pschaser, for tre sale of a 100% nterest in the Corrceny's reayseam shareholder. Oh:beteg Mesoamenca Energy (Vend) landed Tre PSA 15 subrect to venous cot econs. rot all of which have been met as Cl Ire date of these financial statements There is no guarantee rat such transaction will be consummated. F-539 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-0058816 CONFIDENTIAL SDNY_GM_00205000 EFTA01367288