EFTA01366928.pdf

Amendment #4 Page 499 of 868 it does roe own de lands (the lands on welch tie weld farm operates is leased) and its equipment does not fal antler the 'fixtures' dehniton of the tax law on which the property tares we lanai On May 28, 2014, Lob Ned a lawsur against the Municipalityof Rivas at the Contentious Adminstratwe Cote This process * expected to lake between ore a two years In Ire meantime the Mi.ncipalny is cieduCed from enforcing the tax assessment because Lob rendered a guarantee of USS14,730 as pad of Ire ccritertous process. The Company, after cone/tenon with its legal advisers. considers Wet there are Prong arguments to revert the lax assessment claimed and avoid payment Therefore. the finance statements as of March 31, 2015 do not contain a provision for th* matter 13. Subsequent events On Jure 12, 2015. a Stock Purchase Ageemert (SPA) was egned between Globelect Holdrgs (Americas Renewables) Larded and Mesoamerica Power Limited as sellers and an affiliate of SunEdson as purchaser, for the sale of a 100% interest ri We Company's upstream shareholder, Gloteleq Mesoarnerca Energy (Wind) Limited The SPA is sutra to varois conditions, not all of wroth have been net as of the sate of these finenoal statements There s ro guarantee that such transaction will be consummated F.179 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-0058456 CONFIDENTIAL SDNY_GM_00204640 EFTA01366928