Amendment #4 Page 491 of 868 1 Ale Cont.-nit Eolo de Nicaragua, S.A. (A Nicaraguan Entity) Notes to interim condensed financial statements March 31. 2015 (amounts expressed in US dollars) 1. Corporate information Eolo de Ncaragua S A (Edo* or 'the Company') was organized as a corporation on July 1, 2008 under the laws of the Reputic of Nicaragua Edo is domiciled in Rivas, Nicaragua The Company is a wricerowned subsciary 04 Gbbeleq Mesoamenca Energy ()WO) Lunged (OME 1M 4) a company incorporated in Bermuda. and Eolds ultimate parent company is Pcts Infrastructure Fund 2LP The Company's main activity is the generation of electricity from its 44 megawatt weld electric power-generating park located in Rivas, Nicaragua One Prcrecil This inn* a regulated by Nicaraguan Law No 272 of June 23, 1998 Edo was warted the commercial operation status on December 1. 2012 by the Instituto Nicaraguense de Eneigla Energy sales began in Decerrter 3312 The Corrpany has entered into two power purchase agreements (PPAs) with Dstntudora de Electncidad del Sur. S A (Oosur) and Debituclora de Electnodad del Norte. S.A (Disixxle) to sell the Project's envoi Tre Project was registered as a Clean Development Mechanism (COM) project under the United Notices Framework Convention on Climate Change on June 18, 2012 and fora decamp penodf rem January 1, 2013 through December 31. 2019 The Protect is therefore eligible for Certrted Emission Reductions (CERs) starting an January 1, 2013. The Company Wes rot have traded deli or ecraly in the pubic markets The accompanying financial statements have teen prepared for rite in a secunses fang in connecton wen the acqustion d tre Company as explained m Note 13 Basis of preparation of the Interim condensed financial statements and accounting policies The Company's steam condensed financial statements as of March 31. 2015 were approved for issuance by tne Companya OW Executive Cater and Crier Financial Deter on Jule 13. 2015 The accom