EFTA Document EFTA01367247

Amendment #4 Page 818 of 868 leklr..9Wel656.1 11. Intangible man Land Development usufruct Software costs al rights la/ or Total Cost As of Decerrter 31. 2012 S 2669,578 5900,000 S 11,790 S 3,580,368 Adlitons — — 2,153 Z 1S3 As of December 31. 2013 2888,578 930,000 13,94 3,582,521 Mcmons — — 3,219 3,219 As of Decerrter 31. 2019 S 2,888,578 S 0:0,000 S 17,142 S 3,385,740 Accurntlated Amortedbon As of December 31, 2012 S 11119 S 26.250 S 1,272 $ 38,641 Ainorteation 133429 46000 6 770 185,199 As of Decernber 31, 2013 14454 71.250 8042 223,840 Amod44030 133,420 48,080 6.990 184,419 As of Decenter 31, 2014 5 Min S 116,260 S 14,032 S 408,358 Carrying amounts As of Decernter 31, 2012 S 2657 459 S 673 750 S 10,518 S 3,541,727 As of Otcernber 31, 2013 S 2524 030 5 828 750 S 5,901 S 3,358, 651 As of December 31, 2014 S 2.380.601 $ 783,750 5 3,130 S 3,177,481 W Project development costs mainly ;noire a fee of US$2,500,030 pad II 22112 to GIcteled Itesoamer•ca Energy Wind) L;m1e4 EOLOs pored company. for cotes', services aunt in the negctoton of the wrier of agreement wm Garnesa [erica S L (eve wind park s constr uttaj. negobatiOn 01 V* ft*feCOLsive project thence with leners. and the negotiation of the palatal nsk inv.rance policy br tre Project Amortization of development costs began in December 2012 when Ire Project started seing energy and the amorteaton period is 20 years based on the PPA tens b/ Land usufruct rights relate to the land where the Project e located and are amortized over a 20-year penod Cl Software is amortized over a two-year period. F.498 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-0058775 CONFIDENTIAL SONY GM_00204959 EFTA01367247