EFTA01366763.pdf

Amendment #4 Page 334 of 868 Ale Col cott (1) Represents the actual ter antopated commercial operation date, as applicable. finless otherwise indicated (2) Nameplate capacity represents the maximum generating capacity at standard test conditions of a facility mulcted by our percentage of economc ownership of that facility after Meng into account any redeemable preference shares and sharehol0er bans that we hold. For more information about our protects. ircluding int/tenets:47 related to our economc ownership see 'Business—Cur portfclic—thrbal portfolio.' For points referenced herein that have not yet achieved ter commercial operation date, the figures reflect expected final capacty. Basis ofpro...M.6m The Company has presented tenon combined financial statements for the three months ended March 31 2015 and 2014 and as of March 31. 2015 and December 31. 2014 The ntenm Company s combined financial statements have been prepared in accordance with U.S generally accepted accounting prriceles rU S OW) The Financial Accounting Standards Board r FASET ) Accounting Standards Codifcaton ('ASC') is the source of authonlatwe U S GAAP to be appeed by nongovernmental elates In addition the rUes and nierixelatve releases of the Unted States Securities and Exchange Canrnisson rSEC') wider authcnty of federal securibes Lows are also sources of authoritative U.S GAAP fa SEC repaired& The accounting policies followed in the preparaton of the interim cantineclfnarcial statements are consistent n all matenal reseed; with those presented in Note 1 to the combined Irma& statements for the years ended December 31. 2014 and 2013 TreCanparry currently operates as part of the Parent. The interrn corrtred fnancial statements were prepared using the Parents historical basis in certain assets and liabilities, and induce all revenues, expenses, assets and liabilities attnbuted to the assets to be acquired. The historical interim combined frencel statements also include allocations of certain corporate expenses of the Parent Management believes the assumptions and methodology underlyng the allocation of the Parent's corporate expenses reasoratty reflect all of the costs of doing business d the Company However such expenses may not be indicative of the actual level of expense Mal would have been rcurred by the Company e e had operated as an independent public,/ traded company during the periods prior to the Offering or of the costs expected to be incurred in the future. The intenm combined balance sheets do rot separately present certain of the Parents assets or imbues where management deemed t riaPProinate due toire underlying nature cf those assets and Middies The Parent performs financing, cash management treasury and other services for the Company on a centralized tesr3 Charges in the net parent investment account n Ma combined balance sheets related to these activities have been considered cash receipts and payments for purposes of the comoned statements of cashhoot and are reflected in financing actweres Granges in the net parent investment acccure resitting from Parent coneitadns of assets and labeles have teen considered non-cash financing actothes for purposes cl the combined statements of cash Won These "tenni C0irOnedfranCiat StaterrentS and rated roles tO the Combined financial statements am presented on a consistent base for al periods presented All licricant intercompany transactions and balances have been elmooted n the combined financial statements For fitter orformaticn includng the Company s egnf cart accounting policies, refer to the audted financial statements and the notes thereto as of December 37, 2014 and 2013 and for the years ended December 37. 2014 and 2013. included n our registration on Form S-1 F-14 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-0058291 CONFIDENTIAL SDNY GM_00204475 EFTA01366763