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EFTA01366825

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Amendment #4 Page 396 of 868 Iliekks! (tet an For the SHPPs, the Group considers these rates appropriate since toted on a legal assessment of the prevaing Nyasaland management's assessment of ANEEL Parmesan Res:aim granting a license to operate as an independent power generater. the Group will be indemnif ed forte residual value of the assets upon terrninabon of these licenses rl not renewed Management constricts the rerewal of operatrg licenses probable. As the regulatory agency issues new irformatcn or decisions, the osrent depreciation rates for such assets ray be clanged 8. Borrowings The Group's smal hiceoelectnc and wind energy generatrg far:Sties me owned and operated in separate legal entites for which the costs et development and construction have been Merced by borrowings with Brazilian development banks through project entity specific debt secured by the proect ernmy assets with no recourse to Ow Parent The outstanding balances under these financing arrangements at March 31. 2015 and December 31. 2014 are summarized as follows tricnal. leis Docarnber 31. 7014 Current Noncurrent Current Noncurrent eyes nee eon wet Wein Pri.siNI los nuts.. Sammy PSt#d fetid hnipa BNOE$ tsp . from 1.92% to 2,18% pa. 2,646 60.658 63,304 789,849 2,625 60,625 63,250 805,114 ENDES (Sub bans) TAP 17 1,525 1,542 5051 14 1,527 1,541 5.419 BNB 808% pa 23 5.897 5.920 89311 — 5897 5897 90.738 Borrowing subtotal 2,686 68.080 70 766 884211 2,839 68.049 70.038 901,271 (.) Debt issuance costs — (617) (617) (8,070) — (817j (617) (6225) Total 2.686 67.483 70,149 876.141 2,839 67.432 70.071 893,048 BNDES Agreements—The Group's verd energy generation projects have been financed through the Brazilian National Development Bank (Banco Nacional de Desermalomento Econ.:m*2e Sooa'-BNOES) in the total amour* of RS 893.457 Borrowings accrue interest at variable rates bawd cn the Longterm fairest Rate (Taxa de Junos d

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