EFTA Document EFTA01367238

Amendment #4 Page 809 of 868 r Col ent 4. at Research and development costa Research coati are expensed as neared Development activities invoked a pan or design fa the construction of new wind power generaton projects. An intargde asset arising from the developrrert phase of a project is recognized if the Company can demonstrate all of the following the learscal feasibility of completing the asset so that be available for use or sale. Is intention to complete the asset and meta set it. its ability to use or sell the asset, how the intangible asset mil generate probable futire economic benefits. Iv availability d adequate technical and financial resources to concrete the development and to use or seethe asset and its ability to relied)/ measure the expenders* attributable to the intangible asset during its development The useful life fa intangible assets arising development costs is determined based on the FAA term of 20 years and arretzaton occurs on a straight-Ire basis. 49.2 Land usufruct rights Land usituct rights relate to tee norprefindatile prepayment made by Edo to third parties to be able to comp/ the farms where the Project is located (Note 20.2). The useful fif e assigned to these riles correspcnds to 20 years n accordance with the PPA term. and arrortrzaton occurs on a stragsane basis 49.3 Software Software represents the coat of accounbng software licenses Software is amortized o'er a useful life between ore and three years on a straightane teas 410 Impairment &non-financial assets The Company assesses ire carrying amounts of its nonfinancial assets at each reporting date to determine reductons in value when events or circumstances indicate that recorded vahes trey not be recovered. If any natation exists and the carrying amount exceeds the recoverable amount, the Conan/ measures the assets or cash-generating units at their recoverable amounts defined as the higher d fair value less costs to sell and its value in use Resunng adjustments are recorded in the resorts of the year n which they are determined 411 Revenue recognition The Company treasures as revenue from ordnary activities Lien° the lair value of the benefit received or to be recemed derrved from revenue 411.1 Revenue from energy fl ies Reverse from energy sales is recognized in the period in what energy a delivered lo the Company's customers Revenue from the eledroty generating capacity is recognized in the period in whch such capacity is made available to Company customers in ccacrinty with the terms speeded in the Power Purchase Agreements. No revenue is recognized if there are egrets/II uncertentes regarding recovery of the amount or its associatedcosts 411.2 Offerest Income from financial instruments Revenue arising from financial instruments is recognized in rdeton to the passage of time, calculated over the average monthly balances for the invested principal. applyingthe effective tient method Interest income is included in finance income in the statement of carprehensrve income F-489 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-0058766 CONFIDENTIAL SDNY_GM_00204950 EFTA01367238