EFTA01367244.pdf

Amendment #4 Page 815 of 868 ibMi.,p Col cm Cash deposited n bank accounts earns interest based on oat), rates detemwed by the corresponong Pena Cash balances for 1.6510,575,669 and USS11,867,981 as of December 31, 2014 and 2013, respectively. are restricted under the ?ensnare documents between Euro and the Lenders (Note 12) Under tre terms of ds cebt agreements, the Company has a seoes of restncted bank accosts both -on.shore* in Nicaragua, and also ollerore Cash recepts Iron operations are initially deposited directly into these reanded accounts and then based on cordractually agreed provisions are aaxated into a series of subeitodunts, restrcted tor specific openmensi and other purposes nickelna. b's not Sneed to, constructon, debt service, map, rissintenarce, insurarce, and srerendoers distnbuscns. Except as expressly provided m those debt agreement. the restricted bank accounts are under to control of a trustee and the Ccenceny has tne right to widetaw or transfer funds only as expressly provided in those debt agreement 7. Accounts receivable 2014 2013 Distribukbra de Etectrcidad del Sur, S A (Deem) S 2.488,061 S 1.961.102 Distnbuidora de Eleancided del Norte, S A (Duarte) 2.488,061 1,961 102 Advance payments to vendors 148,618 V.934 Others 8,906 1 232 3 6,133,648 5 3946 370 7 re outeanong balances due from Dissur and Denny correspond to trade recervableS for the Sae of etectnc power Terms d these accounts receivable extend to 30 days from the conespanding invoice's issue dates; are not inbred to eartypayment discounts, arc do not generate Interest except for late charges As or December 31 2014 and 2013 recervatle balances were not past due Based on the correction analyse performed by Management it hes been determined mat no impairment existed as of hose dates Prepaid expense and other curtail asses 2014 2013 Prepaid Project maintenance 5334.372 S 1.671.863 CERs — 27,133 Others 218,266 204 147 643.428 1,903,143 Less - Non-current portion of the Pentad mairdenanCe — (334 373) 5662.628 5 1568 770 The Ergneenrig, Procurement and Constructen agreement with Gamest EOlica, S. L (Note 20.3) contemplated a maintenance and repair service fee for tie wind park equernent that was prepaid which was based on USS60 796 per wed turbine for a foal d U652,674,9,30 Met covered the first two years of opt/aeons starling on April 1, 2013 F.445 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-0058772 CONFIDENTIAL SDNY_GM_00204956 EFTA01367244