EFTA Document EFTA01366982

Amendment #4 Page 553 of 868 1 shit nt (Witten ts Bank gunnies commission h order to facilitate the term debt faddy from Indatrissl and Commensal Bank of Ch re Limed flat) an affiliate company tee provided a counter garantee to ICBC Against SuCh guarantee the affiliate charged a fee of WR 43,981,334 during the year 2013 and the same has been reported as pan of general and arrnmetratete expenses in Ire statement of operations Parent and affillates As d December 31, 2014 and 2013, the Company Owed alNiates INR 286,181 602 and INR 638,795,302 respectively Deperx1rg on the nature of the activity, snorts are either reflected in operating actmoes or as a non-cash ddltiOn to property and equipmert included in due to athletes 8. Commitments and Contingencies Legal proceedings Thom arc certain pciming I itigal orris renting to the apprOpnaleneSs of title cri certain portions of land held by the Corrceny. on whch the scrar energy systems are installed since the dale of purchase of Ire sad are The Corrpany believes that there are no irregularities in its Owners/hp tee are based on the ortolan 01 as legal coiner believes Mal the filcehhood or an unravouratie outcome of its ownership of the said land is rot probable In adaton. the Company tokens that no further settlement or any sgsficant actlitCnal liability is expected On accotnt of such OspaeS pending resolution Apart from this case from time to time. we are melted oi possible claims or assessmeres airing ri the normal mine of busa-ess operations Management continually evaluates such matters with legal counsel are beteves that athough the ultimate outcome rs net presently determinable, these meters vet not result in a material adverse impact on oil financial position or operations Comma:none The Company has entered into a Power Purchase Agreement (PPA) with NT PC VIEW Vyapar Ngam Larded, (NVVNL) on 27 January 2012 for implemereaton of a 23.9 MW Solar Frelovoltac Power Gererabon Lint ( Protect) n the State of Reesten under whch 4 has a commitment to sell electricity for a period of 25 years if the main= prescnbed units of electnaty is not generated and supplied, the Company is bade to pay corrpensabon in accordance with the power purchase agreen-ert 9. Segment Information The Company is ergaged in one reportable segment that operates a portfolo of solar energy generation assets The Company operates as a snge reportable segment based on a 'management' approach This approach designates the internal reporting used by rre nagement for malarg decisions and assessing performance as the source of the reportable segments Revenue for the years ended December 31. 2014 and 2013 was earned from one customer located in India namely. WPC Vidyst Vyapar fiagam Limited 10. Subsequent events True Company has evaluated sutsequent events from are balance sheet date through April 3, 2015, the date the firencel statements were available to be issued F-233 http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/[PHONE REDACTED]-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058510 CONFIDENTIAL SDNY_GM_00204694 EFTA01366982