EFTA Document EFTA01367185

Amendment #4 Page 756 of 868 Tutee The following table sunrnanzes assets and le di it es drornnated in foreign currencies and expressed in US (tears 2014 2013 Assets: Cash S 489,213 3 108801 Accounts receivable 126 2,150 Prepaid expenses 1,646 2471 Other financial assets 11.867 14.660 troome tax romped — 112 682 02,742 240.764 Uablibes Accourts payable (39.780) (12,100) Accounts payable with related parties (72.290) (83,545) Accrued experses (87.704) (44,781) Ircome tax payable (291.090) — (490,834) (140,426) Net exposure to foreign offrency S (8092) 41°0.3a:I Sensebyty analysts The effect of an exchange rate vanabon of in a range of .8%7 -8% (.1 1.1 %In 2013) on the monetary assets and Imbibes as of December 31, 2014 and 2013, assuming that the remaining variables are held constant would impact the period results by USS648 (2013: (1SS1,272). 17.2 Credit risk Credt risk is the risk that a corner party we rd meet as obbgabons under a financial instrument or customer contract leadirg to a financial loss The Company is exposed to credit risk from its operating activbes (onmanly trade receivables) and from its financing actrobes. incluing deposits with barks and financial institutions Plardal Edon' sole customer is ICE Under the Power Purchase Agreement, credit terms are 30 days and recewatie balances with ICE are current as ci December 31, 2014 and 2013 An impairment anatyse 19 Wormed at each reporting date on an inoviduai bees fa major customers, roe/ever an impairment allowance has not been recogxzed as customers' balances are not pest due With regards to credit risk on other financial assets, the maximum expostre to Ms risk is represented by the babnces recorded for each financial asset Exposue 10 credit risk is monitored constantly in accordance with the deblets payment behavior 17.3 Liquidity risk The Company monitors its loudly on a daily bast maintanng greater lcuid easels than hood ',theses, consbering the maturity of its financial assets It performs Cash how dcmclons one penodc basis In ceder to trial/ detect potential cash shortages or excesses to support its operations The Company s financial hattlt•es based on contractual terms, matore within six months from the late d the staterront of firercel position. F.436 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-0058713 CONFIDENTIAL SDNY_GM_00204897 EFTA01367185