EFTA Document EFTA01367203

Amendment #4 Page 774 of 868 hark of Cloth', capacity is mace avalade to es customer ENEE inconformity veal the terms spectied re the PPA No revenue is reoegNzed if there are significant uncertainties regarding recovery d tre amount or is associated costs 4.12.2 Interest income from financial Instruments Revenue arising from financial nstruments is recognized in matron to the passage of tiny. calculated over the average monthly balances for the Invested principal. applying the Wooly° interest method. Interest income is included in finance ircome in the statement of comprehensive income 4.13 Borrowing costs Borrowing costs erectly alnOulable to the dOChndOn COnStsucton or or oducton a an asset that necessanly takes a sot:stoma] period of time to get ready for its intended use or sale are capitalized as port of the cost of the respects* asset Borrowing costs include interest, exchange differences and other borrows"; costs Borrow ng costs trot do nor meet the cetera for cap tetzation are recorded in the results ot bit year in which they are incurred Borrowing costs, including transaction costs related to notes and bans payable for the financing of qualifying asSetS under cOnStruCt On are initially re0ograed as a concurrent asset and subsequently reclassified to the bakirce of notes and loans payable when the lures from the foaming rave been substantalty wits:Sawn by the Gossiper", 4.14 Benefits for termination of employment contracts According to Decree No 150.2009 of November 5 2009 employees that are terminated without settled cause are entsled to a severance benefit eqUNDICII to one menthol salary for each year of service, up to a rroximan of 25 monde The Company is oNtgated to pay 35% of the severance benefit to thee& employees with more than 15 years of service at the Conpany, if they decode to volurlarty terminate the labor relationship Also the Company has lo pay 75% or the severance benefit to the beneficiaries of deceased employees who have se mote or more of service al the Company 4.16 Taxes The Company offsets es current and deterred tax assets with current and deferred tax liableies, respectrvely, f a legally enforceable right exists to set off the anoints recognized before the same taxation auhority and when t has the intention to lisprzete them for the net arncent or to realize the asset and settle the Sabel,/ simultaneousty 4.16.1 Currant Income tax The Corrpany carculates income lax by apptyng adfustmentsfrom certain dents erected by or suttecl to income tax. on conformity with current tax regulabons Ofrent tax, corresponding to present and pro' periods. is recognized by the Company as to the extent that it e rot settled If the amount already paid, which corresponds to present and prior periods, exceeds the amount payable for those periods the excess is remarried as an asset The Company recognizes currert income tax related to terra of other corryweheneave roorre directly in these Items and rot in the results ce the paned. F-454 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-0058731 CONFIDENTIAL SDNY_GM_00204915 EFTA01367203