EFTA01366575.pdf

Amendment Page 146 of 868 Note 3. Estimated purchase price and preliminary purchase price allocation The a5acalon of the pelmi nary parches° price to the far values of assets acquired and ieblibes assumed nobs:les pro forma adiustmentslo reflect the fair values of Acquarten's assets and la hetes at the acqustion date The final afccation of the purchase price could Offer inaterely from the prelimnary allOCatiOn toed fOr the unaudited pro forma condensed conscodated balance skeet pimany because power market vices. interest rates and other valuation variables will flueltete over time and Offer at the time of completion of the acquiston compared to the arreurts assumed in the pro forma adjustments The following is a summery of the preliminary purchase price allocations for the Acquisitions TWA MSS IlloTletn• Sotipan•Ath20 'U SA Nocul48 LAP Ronan 933E estwase0 th thotands) Ttnamen Thrtsanton Trnatil103 TIMMY lion Ttansathon Dniattion Tnnsiellen Tenaotlea ineCallea Pitpetly aid 34/43,3•01 3 37 KO 3 105 0)0 5 21203 3 01301 $ 15397 S 19.20) 3 7940C 1 MI.= 31335303 *her awns 9 100 46 033 27.100 9.79 37544 1.194 to) 715 105,704 3 33519 ISOM suds (019 278 I t5 39 12506 371 — _Scpii nag 280758 3 611014 Tole moth 4892•2 40 781 79 022 95 075 _Val S _115.,S0 Sae 90 722 2883301 CIS 241112 75.19 MAN 40.2211 SKIM 106.210 391294 412.543 1.304068 als ISM., 7.107 49 733 85790 _a 15171 37233 26381 it7208 354834 3013, 43M143 asiumea 32036 145 613 91.320 33316 44042 133050 411 WO 90,279 1,082882 142622neottn; nem — a0253 45.914 — — — — — ne Pvettsittprite 1 17 79 5 IC 031 5 47.760 S tal 5 105710 5 103 10) S 411364 X43 UMM11 Note 4. Significant accounting policies Based upon the predecessors initial review of the egret-cant acccuntng polies as disclosed in Is predecessor suckled combined financial statements OICIUded an this registration statement as well as en preliminary ciscussions with management of the businesses mat have been or will be sectored n the Paps:bons, the pro leans corsoldated combined firencsal statements assure Mere will be no sgrificart adjustments necessary to cortorm the accounting policies of the businesses That have been or will be acquired in the ACCIUMIC115 73 the predecessors accountirg policies (other than the asgnment of depreciable lives of property and equipment to Gotels accounting peaces as described in footnote (4) to the 1.21819R110 el0 fame COnden303 consolidated SteitelllehtS of operations) Upon completion of the acquisitions and a more comprehensive comparison and assessment. dfferences may be dented that would necessitate Oh321915 to the future accounting coheres of the Cusresses that have been or wilt be acquired in the Acquistons and such changes card result r material differences in httre reported results of operators ar4 the financial position for operations of the businesses that have been or wit be acquired in the Aolusitcre as compared to historically reported et11250t5 138 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-0058103 CONFIDENTIAL SONY GM_00204287 EFTA01366575