EFTA Document EFTA01367245

Amendment #4 Page 816 of 868 I ,,hk elf Cn!nem. 9. Balances and transactions with related parties The ratted panics with whom the Company maintains balances and performs Ira nsaC,ons arc entities under the common control of ire parent company, Globeleq Mesoamence Energy (itAnd) 0min:0AD/eats:town of these balances and Ire respective terms and [Cations. rs as brows 2014 2013 Accounts receivable (current) AdraistraciOn de Energies Renovables, S A 997 Notes receivable (noncurrent) Globeleq Mesoamence Energy (War) Limted 3.3,9640 3,216,257 S 3,396,640 S 3,217,254 As explained n Note 1. the Company es controlled Globeeer♦ Mesoamenca Energy (4Mnd) Limbed, which in him is created by Globeleq Holdings (Americas Renewables) Limited The note receivable from GlobeleciMesoarnenca Energy (Wind) United originated on May 23. 2012 The note old not bear 'Merest taint March 2013 when t was amended to incorporate a faced interest rate of 6.21% pad semi-amualy, is unsecured and full collection of principal shall coca no later then December 31. 2032 As explained in Note 24, on June 12, 2015 a Stock Purchase Agreement (SPA) was egad between Globeleq holdings (Americas Renewables) Limited and Mesoamenca Power Limited as sellers and an a relate of SuiEdson as purchaser. A breakdown of transactions performed with rated pens is summarized beta 2014 2013 Globeleq Mesoarnerica Energy (Ward) Limited Firarr-e tame from note receivable S 179,292 $ 190.416 Adminrstractin de Energies Renovables. S.A. (AER), Professional services related to the construction of the Project (capitalized under properly. plant and equipment in 2013) 902,4137 S 780,000 CR Operacones y Martenimento S A Professional services S 10,676 S — (*) The Carper& and AER, a related party under common control, entered irto a Management Services Agreement on March 1, 2012 whereby Eolo engaged AER to perform certain rrenagement acetones such as prepanng and mantaning the accounting records, treasury, tax mid legal matters, arrorg others The Agreernent is for an inlet nate penod urtess termireted by a party icon wrtten nonce to the other party. Compensation to key management personnel The Company does rot directly incur compensation for key persornel because AdminstraciOn de Energies Rem:rabies. S A provides the requred management services, however the allocation of key personnel compensation at Atininishamen de Energies Renovates, S A INN is attnOttable to the Company amounts to USS145,431 in 2014 (2013 US S119,239) F-496 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-0058773 CONFIDENTIAL SDNY_GM_00204957 EFTA01367245