EFTA01366923.pdf

Amendment #4 Page 494 of 868 .(tat all Cash departed n bank acooLnts earns interest based on daffy rates detemwed by the conesponceng banks As d March 31, 2015, US511,254 825 in cash (December 31 2014 US$ LASS10 575,889) is resin:Wet under trie franong documents between Edo and the Lenders (Note 9) Under the terms of its debt agreements the Company tea a series of retarded bank accounts both *oosnores in Nicaragua. and also orf. shore Cosh receipts from operations are inn elIf deposited dreary into these restnded axons and then based on contractually agreed provisore are alio:abed into a seres et sub-accounts, footnoted for specific operatonal and other purposes including, but not Whited to, constructen deft service, crept maintenance, insurarce aria shareholders distnbutore Except as expressly provided n these debt agreements, the restricted bank accounts are Lnder the control of a trustee and the Company has the Nil tot...0,08w amender funds on/y as expressly provided in those debt agreements S. Accounts and notes receivable March 31, December 31, 2016 2014 Aocoints and notes receivable wan reeted panes (Note 6) S 3,441.229 S 3.395.541 Distribucora de Electncidad del Sur. S A (Drake) 3,021,904 2 488061 Drstritudora do Electricdad del Nxte. S A (Disnorte) 3,021.904 2.488061 'Advance peyments to vendors 128,081 148.618 Cter receivables 22.239 8.907 9,635,366 8.529.188 Less noncurrent telexes with related patties (8600,000) (3.395.540) S 6,336,358 5133,648 Tne outstanding balances de from Dissur and Owed, correspond to trade receivables for the sale of electric power. Terms of these accotnts receivable extend to 33 days from the correspormrp invoices *sue dales, are not sited to early.peyrnent discounts. are do not generate interest except for late charges. As at March 31, 2015 anti December 31 2014 receivable balances were not past due Based entre collection analyse performed by Management, it has been determned Mat no impairment existed as of those dates 4 Balances and transactions with related parties The related parties with *nom the Company rreavains balances and performs Ira rea=ns are entities under the common Control Cl the paten: Comnarq Gbbeleq Mesoarrenca Energy (lAtnd) Limited A breakdown of these balances and the respective terms and condemns is as follows March 31, December 31, 2016 2014 Notes receivable 6 3.300.030 Accounts receivable 124,384 ACCrued interest on notes recenable 16244 3.441.228 F.174 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-0058451 CONFIDENTIAL SDNY GM_00204835 EFTA01366923