EFTA01367182.pdf

Amendment #4 Page 753 of 868 1 obit of Content Lege/ reserve In accordance with Costa Rican legislation, all corporations must record a legal reserve equal to 5% of the net income fa the year until reaching 10% c4 the common share capital. DAidends CI, June 2014 the Corrpany declared dividends n cash for 1531.450.000, equivalent to USW 75 per quota (2013. USS1.000.000 equivalent to USS0 52 per qxta). 12. Decommissioning provision The Company has recognized a provision for decanmesonog cbtgatons associated with rts wind farm In catermining the far value of the provision. assumparts and estimates are made in relation to discount rates. the expected cost to dismantle and remove the plant from the site and the expected limng of those costs. Plantes Eacas estimates that the decommssicorg costs would be realized in 6 years' time Loon the expraton of tM PPA The Camper./ calculates the provaion rang the °scourged cash flex ..mizmA based on the followng assurrptons a) moat estimated range of cost per weal turtane, and b) dacount rate The mato/ward of the decommissioning provision rs as follows 2014 2013 Fiance at oegirnrg of year f 637,6 3 5550,236 unwinding of discount and charges in the dscount rate 43.8116 (22.673) Balance at year end S 671.448 5 527.563 13. Income tax Plantes Edlicas is subject to income tax. therefore tax robins are prepared and Med wih the corresponcbng tar a/barb's. The income tax rate in effect fa the fiscal years endng December 31 2014 and 2013 was 30% A breakdown of the irtorr tax components presented n the statenwd of comprehensive income is provided below 2014 2013 Qment intones 2,380 S 393,710 Recognition and reverse) of temporary differences 8,034 6,802 720.364 f 400.512 The assent mune tax calculabon ts presented in the reconalaton tebm 2014 2013 Income before tax 3 2207,029 3 1.308571 Add—non-deductitte expenses 138.732 14862 Deduct—ren-taxable income (467) (16.890) Differences in exchange rates between the fnarcissi and tax ben 64310 28,498 Tinatte ircome 3 2,401214 S 1 335041 arrett income tax at °flossy, rate of 30% in 2014 (2013.30%) 3 720.364 3 400.512 F.433 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-0058710 CONFIDENTIAL SDNY_GM_00204894 EFTA01367182