EFTA01367009.pdf

Amendment #4 Page 580 of 868 71.0.Sr. .cc!! an, Assets and Imbibes of the elites with futtonal currencies other Man USS are translated info USS using the exchange rate oXl the balance sheet date Revenues and expenses ere translated nto US$ at average rates prevailing dung Ire reporong pens. The resulting foreign cuTency translation abustrneres are recorded in accumulated other comprehensive income yam shareholder's Cefot Since RMB is rot a fully corwenible currency, at fuegn exchange transactions invoMrg RMB must take pace either through the Peones Bank of China (tte •F130C- ) or other fl atten authorized to t.4 and sell foreign exchange. The exchange rates sabred for the foreign exchange transaction are the rates of exchange quoted by the PBOC • as and res0icted en Cash consists or the following December 31. 2013 2014 US$ US$ RMB denominated bank depositsvon financial nal:tuba. in the PRC 4,722 4,300 US dollar denominated bank deposits with financial institutions an HK SAP aos so US dollar denorrerered bank deposits with friarcial rettusons n the PRC 6 6 Total 4233 4,386 Cash deposits in bark that ale restricted as to wthdraxel or usage for up to 12 months are reported as restncted cash in the combined balance sheets and excluded from cash in the combned statements of cash flows Cash deposits that are restncted for paned beyond 12 meths from the balance sheet date are included in ether non- covert assets n the combined balance sheets Cash deposits that are pledged as collateral for long-term bank ben are reported as restricted cash and amounted to USS3.238 and USS3.251 as of December 31. 2013 and 2014, respectively Mole 5) Cash deposits totaling USS1.704 were restricted due to the arbitration and lawsut as of December 31 2014 (rote 7). of which USS1.333 is needed in restricted cash and USS371 is included in other noncurrent assets / Notes receivable Notes receivable represert tent( acceptance tills endorsed by the customer to the Combined Ertity for the payment of wind power generated by Ile Cones,] Entity. The Combined Entity receives peyments from the Wesel irettakins upon maturity of the tills. which is normally 3.6 ImaINS g accents receivable Accounts receivable are recorded at the mowed amount and do not beer interest The Combined Entity montane an allowance for doubtful accosts for esamated losses inherert in its accounts recervade ',DON* In ester:washing the required allowance, management considers hostoncal losses adjusted to take into account current market conditions zed customer's financial condition, the amount d recentades in depute accarts receivables aging and current collection patterns Account balances are charged oft aganst the allowance after Orleans of collection have been exhausted arid the potenbal for recovery is considered remote The Combed Entity does not have am, ofl-balance-sheet bode exposure related to its customs, . As of December 31, 2013 and 2014. there was no allowance for doubtful accents. F.260 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-0058537 CONFIDENTIAL SONY GM_00204721 EFTA01367009