document_description: A Stock Purchase Agreement (SPA) was signed between Globeleq Holdings (Americas Renewables) Limited and Mesoamerica Power Limited as sellers and an affiliate of SunEdison as purchaser, for the sale of a 100% interest in Globeleq Mesoamerica Energy (Wind) Limited. The SPA is subject to various conditions, not all of which have been met as of the date of these financial statements.

document_subtype: Stock Purchase Agreement


source: doj

document_description: The document contains the interim condensed statements of financial position for Eolo de Nicaragua, S.A. as of March 31, 2016, and December 31, 2014, and 2013, expressed in US dollars. It includes details of assets, liabilities, and equity.

title: Interim Condensed Statements of Financial Position

document_type: tabular

document_subtype: financial statement


document_description: Interim condensed statements of comprehensive income for Eolo de Nicaragua, S.A. for the three-month periods ended March 31, 2015 and 2014, expressed in US dollars. The document includes details on income, operating costs, and other financial metrics.

title: Interim Condensed Statements of Comprehensive Income


document_description: The document contains interim condensed statements of changes in equity for Eolo de Nicaragua S.A. for the three-month periods ended March 31, 2015 and 2014, expressed in US dollars. It includes details on share capital, contributed capital, retained earnings, and total equity for the specified periods.

title: Interim condensed statements of changes in equity


document_description: The document is an interim condensed statement of cash flows for Eolo de Nicaragua, S.A., a Nicaraguan entity, for the three-month periods ended March 31, 2015, and 2014. It details operating, investing, and financing activities, showing net cash provided by operating activities, net cash provided by investing activities, and net cash used in financing activities. The statement concludes with the net increase or decrease in cash and cash balances at the beginning and end of the period.

title: Interim Condensed Statements of Cash Flows


document_description: Eolo de Nicaragua, S.A. is a Nicaraguan corporation generating electricity from a 44 MW wind power park in Rivas, Nicaragua. It is a subsidiary of Globeleq Mesoamerica Energy (Wind) Limited, with Actis Infrastructure Fund 2LP as the ultimate parent. The company has power purchase agreements with Dissur and Disnorte and is registered as a Clean Development Mechanism project. The interim financial statements are prepared for a securities filing related to the company's acquisition.

title: Eolo de Nicaragua, S.A. Notes to interim condensed financial statements

key_people:
Chief Executive Officer
Chief Financial Officer

document_type: financial

document_subtype: interim condensed financial statements

key_organizations: Distribuidora de Electricidad del Sur, S.A. (Dissur)

key_organizations: Distribuidora de Electricidad del Norte, S.A. (Disnorte)

key_organizations: United Nations Framework Convention on Climate Change


document_description: The document is an amendment to the interim condensed financial statements, addressing accounting errors retrospectively corrected. Key changes include reclassification of restricted cash, introduction of a decommissioning provision, and adjustments to reactor values for wind turbines. These corrections impact the financial statements, particularly in deferred income tax and expanded disclosures.

title: Amendment #4 to Financial Statements

document_subtype: financial statement amendment


document_description: This document contains financial data for EbbCompany, including a restated statement of comprehensive income and cash flows for the three-month period ended March 31, 2014. It also includes cash details as of March 31, 2015, and December 31, 2014.


document_description: The document provides financial information as of March 31, 2015, including cash deposits, restricted bank accounts, accounts and notes receivable, and balances with related parties. It details the cash restricted under financing documents, accounts receivable from related parties, and transactions with entities under common control of Globeleq Mesoamerica Energy (Wind) Limited.

key_organizations: Distribuidora de Electricidad del Norte, S.A (Disnorte)


document_description: The document provides a financial breakdown of transactions with related parties and details on property, plant, and equipment. It includes a note receivable from Globeleq Mesoamerica Energy (Wind) Limited, financial transactions with Administración de Energías Renovables, S.A, and a detailed table of property, plant, and equipment costs, additions, retirements, and depreciation as of March 31, 2015.

title: Amendment #4 - Financial Transactions and Property Details


document_description: The document details an agreement between Eolo and Enatrel regarding the transfer of substation components, with a cost of US$3,215,684. It also includes a table of intangible assets, showing costs, additions, accumulated amortization, and carrying amounts as of March 31, 2015.

key_organizations: Empresa Nacional de Transmisión Eléctrica (Enatrel)

key_organizations: Globeleg Mesoamerica Energy (Wind) Limited


document_description: The document outlines the financial arrangements made by the Company to finance a project, including four loan agreements totaling up to US$91,500,000. It details the interest rates, principal amounts, and deferred borrowing costs as of December 31, 2014, and March 31, 2015. The loans are secured by the project assets with Citibank, N.A. and Banco de America Central, S.A. acting as security trustees. Additionally, it discusses income tax and deferred income tax expenses for the three months ended March 31, 2015, and 2014.

title: Notes and Loans Payable

key_organizations: Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. (FMO)

key_organizations: Société de Promotion et de Participation pour la Coopération Economique (PROPARCO)

key_organizations: Deutsche Investitions-und Entwicklungsgesellschaft MBH (DEG)


document_description: The document discusses the fair value of the company's financial instruments, including cash, notes, accounts receivable, loans, and accounts payable. It provides a table with carrying amounts and fair values for various loans as of March 31, 2015, and December 31, 2014. It also mentions a tax assessment by the Municipality of Rivas, Nicaragua, for property taxes on land and equipment for the 2013 fiscal period, amounting to US$137,321.

title: Fair Value of Financial Instruments and Contingencies

key_organizations:
FMO
DEG
Proparco
Municipality of Rivas
Eolo


document_description: Eolo filed a lawsuit against the Municipality of Rivas at the Contentious Administrative Court regarding property tax assessment. The Municipality is precluded from enforcing the tax assessment due to a guarantee rendered by Eolo. The financial statements as of March 31, 2015, do not contain a provision for this matter. Additionally, a Stock Purchase Agreement was signed on June 12, 2015, for the sale of a 100% interest in the Company's upstream shareholder, subject to conditions.

document_type: legal

document_subtype: lawsuit

key_organizations: Globeleq Holdings (Americas Renewables) Limited

key_organizations: Globeleq Mesoamerica Energy (Wind) Limited


document_description: The document is an interim condensed statement of financial position for Inversiones &Micas de Orosi Dos, S.A., a Costa Rican entity, as of March 31, 2015, December 31, 2014, and December 31, 2013. It includes details on assets, liabilities, and equity, expressed in US dollars.

title: Inversiones &Micas de Orosi Dos, S.A. Interim Condensed Statements of Financial Position


document_description: The document is an interim condensed statement of comprehensive income for Inversiones &Micas de Orosl Dos, S.A., a Costa Rican entity, for the three-month periods ended March 31, 2015, and 2014. It includes details on revenues, construction costs, operating costs, and other income/expenses, resulting in a total comprehensive income of $1,372,379 for 2015 and a loss of $391,644 for 2014.

title: Inversiones &Micas de Orosl Dos, S.A. Interim Condensed Statements of Comprehensive Income


document_description: This document contains the interim condensed statements of changes in equity for Inversiones Eolicas de Orosi Dos, S.A., a Costa Rican entity, for the three-month periods ended March 31, 2015 and 2014. It includes details on share capital, contributed capital, deficit, and total equity.

title: Inversiones Eolicas de Orosi Dos, S.A. Interim Condensed Statements of Changes in Equity


document_description: The document is an interim condensed statement of cash flows for Inversiones &Micas de Orosl Dos, S.A., a Costa Rican entity, for the three-month periods ended March 31, 2015 and 2014. It details operating, investing, and financing activities, showing net cash provided by or used in each category, and the net decrease in cash over the periods.

title: Inversiones &Micas de Orosl Dos, S.A. Interim Condensed Statements of Cash Flows


document_description: Inversiones Eólicas de Orosi Dos, S.A. is a Costa Rican corporation involved in constructing a 50 MW wind farm in Guanacaste, Costa Rica. The project is financed through the company's capital and third-party borrowings, with a total investment of $119 million. A Power Purchase Agreement with Instituto Costarricense de Electricidad was signed under a build-operate-transfer modality for 20 years. The company signed an EPC agreement with Gamesa Wind US LLC for $97,220,640. The financial statements are prepared for a securities filing related to the company's acquisition.

title: Inversiones Eólicas de Orosi Dos, S.A. Notes to Interim Condensed Financial Statements

key_locations: Quebrada Grande de Liberia, Guanacaste, Costa Rica

key_organizations:
Inversiones Eólicas de Orosi Dos, S.A.
Inversiones Eólicas de Costa Rica, S.A.
Globeleq Mesoamerica (Wind) Limited
Actis Infrastructure Fund 2LP
Instituto Costarricense de Electricidad


document_description: The document is an amendment to the financial statements of a company, detailing the basis of preparation and accounting policies. It includes restatements for the interim condensed financial statements as of March 31, 2015, approved on June 13, 2015. The restatements address accounting errors related to restricted cash, decommissioning provisions, residual values for wind turbines, and deferred income taxes.

key_organizations: International Financial Reporting Standards (IFRS)

key_organizations: International Accounting Standards Board


document_description: This document contains corrections impacting the interim condensed financial statements for the three-month period ended March 31, 2015, and the year ended December 31, 2014. It includes adjustments to current and non-current assets, liabilities, equity, revenues, operating expenses, income before taxes, comprehensive income, and cash flows.

title: Amendment #4 - Interim Condensed Financial Statements


document_description: This document is an excerpt from a financial statement amendment, detailing cash and account receivable information as of March 31, 2015. It includes cash balances, restricted cash details, and receivables from Gamesa Wind US LLC related to construction delays and liquidated damages.

title: Amendment #4 - Financial Statement Excerpt

key_organizations: Instituto Costarricense de Electricidad (ICE)


document_description: The document provides financial details related to Orosi's potential fines, prepaid sales tax, and intangible assets as of March 31, 2015. It includes information on fines related to the PPA contract with ICE, prepaid sales tax for import of generation equipment, and construction costs and revenues for a wind park project.

key_organizations:
Orosi
ICE
Ministry of Treasury
Gamesa


document_description: The document details the fair value of a derivative instrument used by the Company to hedge its variable interest rate exposure on a loan with BICSA. It also provides a breakdown of balances and transactions with related parties under the common control of Globeleq Mesoamerica Energy (Wind) Limited.

title: Amendment #4 - Fair value of derivative instrument and related party transactions

key_organizations: Administración de Energías Renovables, S.A.


document_description: The document outlines financial agreements and obligations related to a project, including management services, inspection contracts, and notes and loans payable. It details a monthly fee agreement for services, an inspection contract for wind turbines, and compensation arrangements for key management personnel. The document also provides a summary of notes and loans payable, including interest rates, maturity dates, and amounts for various financial institutions.

title: Amendment #4 - Financial Summary

key_people:
Hermanos Ocampo
Fernández

document_subtype: financial summary

key_organizations: Banco Internacional de Costa Rica, S.A. (BICSA)


document_description: The document outlines the provisions of construction loans included in various agreements, establishing covenants for the Company. The loans are secured by the Project and its assets, with Banco BCT, S.A. as the security trustee. An unsecured subordinated loan agreement was entered with Administración de Energías Renovables, S.A. on September 2, 2014. Debt payments are scheduled from 2015 to 2033. As of March 31, 2015, accrued interest on notes and loans payable amounts to $51,680,651.

document_subtype: loan agreement


document_description: The document discusses the fair value of the company's financial instruments, including cash, notes and accounts receivable, notes and loans payable, accounts payable, and accrued expenses. It provides a table comparing the carrying amounts and fair values of loans payable as of March 31, 2015, and December 31, 2014, categorized under Level 3 of the fair value hierarchy.

title: Fair Value of Financial Instruments

key_organizations: Administración Energías Renovables, S.A.


document_description: A Stock Purchase Agreement (SPA) was signed on June 12, 2015, between Globeleq Holdings Limited and an affiliate of SunEdison for the sale of a 100% interest in Globeleq Mesoamerica Energy (Wind) Limited. The SPA is subject to various conditions, not all of which have been met as of the date of these financial statements.


document_description: Audit report for SunEdison Emerging Markets Co. (Predecessor) for the years ended December 31, 2014 and 2013, conducted by KPMG LLP. The report provides an opinion on the financial statements' conformity with U.S. GAAP.

title: Report of independent registered public accounting firm

document_subtype: audit report

key_organizations: Public Company Accounting Oversight Board


document_description: The document contains the combined statements of operations for SunEdison Emerging Markets Co. for the years 2014 and 2013, detailing revenue, operating costs, and net loss.

title: SunEdison Emerging Markets Co. Combined Statements of Operations


document_description: The document contains the combined statements of comprehensive loss for SunEdison Emerging Markets Co. for the year 2014, detailing net loss and other comprehensive losses including net foreign currency translation adjustments and loss/gain on hedging instruments.

title: SunEdison Emerging Markets Co. Combined Statements of Comprehensive Loss


document_description: The document is a combined balance sheet for SunEdison Emerging Markets Co. as of December 31, 2014 and 2013, detailing assets, liabilities, and equity.

title: SunEdison Emerging Markets Co. Combined Balance Sheets


document_description: The document contains the combined statements of equity for SunEdison Emerging Markets Co. for the years ending December 31, 2012, 2013, and 2014. It includes details on net parent investment, accumulated other comprehensive loss, and total equity.

title: SunEdison Emerging Markets Co. Combined Statements of Equity


document_description: The document contains the combined statements of cash flows for SunEdison Emerging Markets Co. for the years 2014 and 2013, detailing cash flows from operating, investing, and financing activities, as well as supplemental disclosures of cash flow information.

title: SunEdison Emerging Markets Co. Combined Statements of Cash Flows


document_description: The document contains the combined financial statements of SunEdison Emerging Markets Co., prepared for the proposed IPO of TerraForm Global, Inc. It details the nature of operations, including solar energy projects in various countries, and provides a table of projects with their development stages and capacities.

title: SunEdison Emerging Markets Co. Notes to Combined Financial Statements

key_locations:
China
India
Malaysia
South Africa
Uruguay
Thailand

key_organizations:
SunEdison Emerging Markets Co.
TerraForm Global, Inc.
SunEdison, Inc.


document_description: The document presents the combined financial statements of a company for the years ended December 31, 2014, and 2013, prepared in accordance with U.S. GAAP. It includes allocations of corporate expenses from the Parent company and discusses the use of estimates in financial reporting. The document also outlines the treatment of cash and cash equivalents.

title: Amendment #4 - Basis of Presentation and Summary of Significant Accounting Policies

key_organizations: United States Securities and Exchange Commission


document_description: This document is an excerpt from a financial statement amendment, detailing cash commitments for construction projects, restricted cash, accounts receivable, and property and equipment related to solar energy systems. It includes information on loan proceeds, restricted cash usage, accounts receivable allowances, and asset retirement obligations.

title: Amendment 4 - Financial Statement Excerpt


document_description: The document discusses financial amendments related to capitalized interest, deferred financing costs, impairment of long-lived assets, revenue recognition, and income taxes for a company involved in solar energy systems. It includes financial figures for the years ended December 31, 2014 and 2013.

title: Amendment #4

document_subtype: financial amendment


document_description: The document discusses the recognition and measurement of deferred tax assets and liabilities, the impact of changes in tax rates, and the evaluation of tax positions for compliance with applicable laws. It also covers contingencies related to potential gains or losses in business operations and fair value measurements.

document_subtype: tax documentation


document_description: The document discusses the valuation hierarchy for assets and liabilities, foreign currency translation, comprehensive income and loss, and derivative financial instruments and hedging activities. It explains the three levels of valuation based on the reliability of inputs, the process for translating financial statements to U.S. Dollars, and the treatment of transaction gains and losses from exchange rate fluctuations. It also covers the recognition of derivative instruments in the balance sheet.

document_subtype: financial report


document_description: The document discusses various accounting standards and amendments issued by the FASB, including ASU 2013-11, ASU 2014-09, ASU 2014-15, ASU 2015-01, and ASU 2015-02. It covers topics such as cash flow hedges, income taxes, revenue recognition, going concern disclosures, and extraordinary items. The document outlines the effective dates and potential impacts of these standards on financial statements.

title: Amendment #4


document_description: The document provides financial details regarding property and equipment, asset retirement obligations, and debt as of December 31, 2014, and 2013. It includes tables showing the cost and depreciation of property and equipment, activity in asset retirement obligations, and details of debt including term debt and bridge facility.

title: Amendment #4 - Property and Equipment, Asset Retirement Obligations, and Debt


document_description: The document provides details on the fair value of outstanding debt obligations as of December 31, 2014, including term debt for solar energy systems in various countries and a bridge facility agreement. It outlines the interest rates, maturity dates, and refinancing activities related to these debts.

key_locations:
India
Malaysia
South Africa
Thailand

key_organizations:
SunEdison Emerging Markets Yield, LLC
JPMorgan Chase Bank, N.A


document_description: The document outlines the terms of a Bridge Facility used to fund project acquisitions and repay project-level debt. It includes details on interest rates, security interests, and debt maturities post-December 31, 2014.

title: Bridge Facility and Maturities

document_subtype: financial document

key_organizations:
Company
subsidiary guarantors


document_description: The document provides a detailed breakdown of income tax balances and effective tax rates for the years ended December 31, 2014, and 2013. It includes a comparison of current and deferred tax expenses across different countries and an analysis of the effective tax rate, highlighting differences from the statutory US federal income tax rate.

title: Income Tax Balances and Effective Tax Rate

key_locations:
United States
India
Malaysia
South Africa
China


document_description: The document provides details on deferred tax assets and liabilities, including net operating loss carryforwards and their implications for U.S. and foreign tax purposes. It includes a table showing deferred tax assets and liabilities as of December 31, 2014 and 2013, with amounts in thousands. The document also discusses the valuation allowance and the availability of net operating loss carryforwards in various jurisdictions.

title: Deferred Tax Assets and Liabilities


document_description: The document provides a summary of tax holidays and derivative instruments for various countries as of December 31, 2014. It includes details on tax holidays in India, Malaysia, Thailand, South Africa, and China, as well as a table of interest rate and currency swap instruments.

title: Amendment #4 - Derivative Instruments Summary

key_locations:
India
China
Malaysia
Thailand
South Africa


document_description: The document provides details on derivative instruments, including interest rate swaps and currency swaps, used by the company as economic and cash flow hedges. It includes financial data for the years 2013 and 2014, detailing the fair value of these instruments and their impact on the company's financial statements.


document_description: The document discusses stock-based compensation related to the formation of TerraForm Global Inc. in September 2014, including the issuance of restricted stock awards and units under the TerraForm Global 2014 Equity Incentive Plan. It also covers related party transactions, specifically corporate allocations from the Parent company for general corporate overhead costs.

title: Stock-based compensation and related parties

key_organizations:
TerraForm Global Inc.
SunEdison


document_description: The document outlines the operations and maintenance services provided to the Company by affiliates of the Parent, including costs incurred for these services in 2014 and 2013. It details financial transactions between the Company, its Parent, and affiliates, including working capital loans, shareholder loans, and contributions. It also describes transactions with a third-party investor involving preference shares, shareholder loans, and fees for consulting and management services related to solar energy projects.

title: Amendment #4 - Operations and Maintenance

key_organizations:
Company
Parent
Third Party Investor


document_description: The document discusses financial details related to shareholder loans, preference shares, commitments, contingencies, and legal proceedings. It includes information on Tranche A and B shareholder loans, 8% non-cumulative redeemable preference shares, operating lease commitments, and legal proceedings involving Gujarat Urja Vikas Nigam Ltd (GUNVL).

title: Amendment #4


document_description: The document provides segment information for a company engaged in solar energy generation, detailing revenues and accounts receivable by customer and region for the years 2013 and 2014. It includes a breakdown of property and equipment values and revenues by country.

title: Amendment #4 - Segment Information

key_locations:
India
Malaysia
South Africa
Thailand
China
Uruguay


document_description: The document outlines several financial transactions and acquisitions by TerraForm Global in 2015, including equity interests in solar and wind energy projects in South Africa, India, China, and Peru. The transactions involve significant cash considerations and share exchanges.

title: Subsequent Events and Transactions

key_locations:
South Africa
India
China
Peru

document_subtype: financial transactions

key_organizations:
TerraForm Global
BioTherm
Chint Solar (Zhejiang) Co., Ltd.
Honiton Energy Cayman Limited
FERSA
LAP


document_description: The document outlines several financial transactions involving TerraForm Global in 2015, including acquisitions and private placements. Key transactions include the Renova, GME, and Solarpack acquisitions, as well as private placements with various investment groups. The document also details amendments to the Bridge Facility to fund acquisitions and reduce indebtedness.

title: Amendment #4 - Financial Transactions Summary

key_locations:
Brazil
Honduras
Costa Rica
Nicaragua
Uruguay

document_subtype: financial transaction summary

key_organizations:
TerraForm Global
Renova
GME
Solarpack Corporación Tecnológica
Blackstone Group
Everstream Opportunities Fund
Altai Capital Master Fund
Baron Funds
Capricorn Investment Group
GE
Glenview Capital Management
Kingdom Capital Management
Zimmer Partners
Barclays Bank PLC
Citibank, N.A.
Morgan Stanley Senior Funding, Inc.


document_description: The document is an independent auditors' report for SEI Solar Power Private Limited, covering the financial statements for the years ended December 31, 2014 and 2013. It includes the auditors' opinion on the financial statements' fairness and compliance with U.S. generally accepted accounting principles.

title: Independent Auditors' Report for SEI Solar Power Private Limited

document_subtype: Independent Auditors' Report

key_organizations:
SEI Solar Power Private Limited
KPMG


document_description: The document provides the statements of operations for SEI Solar Power Private Limited for the years ended 31 December 2014 and 31 December 2013, detailing revenue, operating expenses, and net income/loss.

title: SEI Solar Power Private Limited Statements of Operations


document_description: The balance sheet for SEI Solar Power Private Limited as of December 31, 2014, and December 31, 2013, detailing assets, liabilities, and equity.

title: SEI Solar Power Private Limited Balance Sheets

document_subtype: balance sheet


document_description: The document is a financial statement showing the cash flows of SEI Solar Power Private Limited for the years ending December 31, 2014, and December 31, 2013. It details cash flows from operating, investing, and financing activities, as well as changes in cash and cash equivalents.

title: SEI Solar Power Private Limited Statements of Cash Flows


document_description: The document provides a tabular representation of the changes in equity for SEI Solar Power Private Limited, detailing common stock, additional paid-in capital, accumulated deficit, and total equity from December 31, 2012, to December 31, 2014.

title: SEI Solar Power Private Limited Statements of Changes in Equity


document_description: SEI Solar Power Private Limited, domiciled in India, operates a 23.9 MW photovoltaic solar energy project in Rajasthan. As of December 31, 2014, Astroenergy Solar Korea Co. Ltd. holds 51% of shares, and SunEdison Energy Holding (Singapore) Pte. Ltd. holds 49%. The financial statements for 2013 and 2014 are prepared under U.S. GAAP. Key accounting policies include the use of estimates, cash equivalents, and restricted cash for debt agreements.

title: SEI Solar Power Private Limited - Notes to Financial Statements


document_description: This document is an excerpt from a financial statement amendment, detailing accounts receivable, property and equipment, capitalized interest, deferred financing costs, and impairment of long-lived assets. It includes financial data for the years ended December 31, 2014, and 2013.

title: Amendment #4 - Financial Statement Excerpt


document_description: The document discusses accounting policies related to impairment charges, revenue recognition, and income taxes. It details how impairment charges are measured, the revenue recognition process for energy sales under power purchase agreements, and the accounting for income taxes, including deferred tax assets and liabilities. The document also outlines the company's approach to dividend distribution tax and tax positions.


document_description: The document discusses contingencies, fair value measurements, and accounting pronouncements not yet effective. It outlines the conditions under which loss contingencies are accrued and describes the hierarchy for fair value measurements. It also mentions that certain accounting standards have been issued but not yet adopted by the company.


document_description: The document provides details on property and equipment, including land and solar energy systems, with total costs and accumulated depreciation. It also outlines debt information, including principal amounts and terms with various financial institutions as of December 31, 2014.

title: Property and Equipment, Debt

key_organizations:
International Finance Corporation
PTC India Financial Services Limited
Industrial and Commercial Bank of China


document_description: The document outlines the long-term debt obligations related to solar energy projects as of December 31, 2014. It details loans from the International Finance Corporation and PTC India Financial Services Limited, including repayment schedules, interest rates, and compliance with covenants. It also includes a summary of term debt as of December 31, 2013, and the aggregate amounts of payments on long-term debt due after December 31, 2014.

key_locations:
Mumbai, India
Zhejiang, China


document_description: The document provides a detailed breakdown of income tax expenses and deferred tax assets/liabilities for the years ended December 31, 2014, and December 31, 2013. It includes tax rate reconciliation, significant components of deferred tax assets and liabilities, and information on unabsorbed depreciation and net operating loss carryforwards for Indian income tax purposes.

title: Income Tax Expense and Deferred Tax Assets/Liabilities


document_description: The document discusses the company's tax holiday, equity structure, and related party transactions. The tax holiday is expected to apply from April 1, 2017, through March 31, 2027, providing a zero percent tax rate. The change in valuation allowance is noted for 2014 and 2013. The document also details the company's equity structure and related party transactions, including operations and maintenance services, erection and commissioning of solar energy systems, and corporate support services provided by affiliates.

title: Amendment #4

key_organizations:
SunEdison Inc.
Astronergy Solar Korea Co. Ltd
Chint Group Corp.


document_description: The document discusses financial details related to a bank guarantee commission, commitments, contingencies, and segment information for a company involved in solar energy. It includes information on legal proceedings, a power purchase agreement, and revenue details for 2013 and 2014.

key_locations: Rajasthan India

key_organizations: Industrial and Commercial Bank of China Limited


document_description: The document is an independent auditor's report for BioTherm Energy, covering the combined financial statements of several entities for the years ending December 31, 2014, and 2013. It includes the auditor's opinion on the financial statements' fairness and adherence to U.S. accounting principles.

title: Independent Auditor's Report for BioTherm Energy

key_locations:
Fourways, South Africa
Johannesburg, South Africa

document_subtype: auditor's report

key_organizations: Klipheuwel-Dassiefontein Wind Energy Facility (RF) Proprietary Limited

key_organizations: Sevenstones 159 (RF) Proprietary Limited


document_description: The document contains the combined balance sheets for BioTherm Energy Projects as of December 31, 2014, and 2013. It details assets, liabilities, and shareholder's net investment in US dollars for both years.

title: BioTherm Energy Projects Combined Balance Sheets


document_description: The document contains the combined statements of income and comprehensive loss for BioTherm Energy Projects for the years ended 31 December 2014 and 2013. It includes details on revenue, operating expenses, income before taxes, and comprehensive loss.

title: BioTherm Energy Projects Combined Statements of Income and Comprehensive Loss


document_description: The document provides a combined statement of changes in shareholder's net investment for BioTherm Energy Projects for the years ended 31 December 2014 and 2013. It includes details on net income, comprehensive loss, and net contributions from members.

title: Combined statements of changes in shareholder's net investment


document_description: The document contains the combined statements of cash flows for BioTherm Energy Projects for the years ended 31 December 2014 and 2013. It details cash flows from operating, investing, and financing activities, as well as the effect of exchange rate movements on cash balances. The document also includes supplemental disclosures of cash flow information and non-cash investing and financing activities.

title: BioTherm Energy Projects Combined Statements of Cash Flows


document_description: The document provides notes to the combined financial statements of BioTherm Energy Projects, which includes Klipheuwel-Dassiefontein Wind Energy Facility, Sevenstones 159, and Limarco 77. These companies are under the common control of BTSA Netherlands Cooperatie U.A. and are engaged in electricity generation in South Africa. The financial statements are prepared in accordance with U.S. GAAP for inclusion in a filing with the U.S. SEC due to a proposed acquisition by TerraForm Global, Inc. The document discusses the basis of preparation, management fees, and the non-existence of the company as a legally constituted entity during the periods presented.

title: BioTherm Energy Projects - Notes to the Combined Financial Statements

key_people: Management of Klipheuwel-Dassiefontein Wind Energy Facility

key_locations:
South Africa
The Netherlands
Western Cape
Northern Cape

key_organizations:
BioTherm Energy Projects
BTSA Netherlands Cooperatie U.A.
TerraForm Global, Inc.
Eskom SOC Limited


document_description: The document outlines the company's revenue recognition from power purchase agreements with Eskom Holdings SOC Limited, a South African state-owned entity. It details the criteria for revenue recognition, the nature of power purchase agreements, and the accounting treatment as operating leases. It also discusses concentrations of credit risk, foreign currency translation, and reports a foreign currency translation net loss for the years ended 31 December 2014 and 2013.

title: Amendment #4 - Revenue and Financial Risk


document_description: The document provides details on cash and cash equivalents, accounts receivable, derivative instruments, property, plant and equipment, and impairment of long-lived assets as of December 31, 2014 and 2013. It includes information on cash deposits, interest rate swap agreements, and depreciation methods for energy facilities.

title: Amendment #4 Financial Statement


document_description: The document discusses financial aspects related to impairment loss measurement for long-lived assets, delayed liquidated damages, borrowing costs, and tax considerations. It includes details on impairment loss measurement, delayed liquidated damages recorded for specific energy facilities, borrowing costs capitalization, and sales tax collection.


document_description: The document outlines the company's financial policies and positions regarding deferred income taxes, operating leases, contingencies, and asset retirement obligations as of December 31, 2014. It includes details on the recognition of deferred income taxes using the liability method, the treatment of operating leases, and the handling of contingencies and asset retirement obligations.


document_description: The document provides a financial overview of shareholder's net investment, property, plant and equipment, and deferred tax assets and liabilities for the year 2014. It includes detailed tables of property, plant, and equipment costs, depreciation, and deferred tax assets and liabilities.

title: Amendment #4 - Financial Statement


document_description: The document discusses deferred tax assets, estimated tax losses, and derivative financial instruments related to interest rate swaps with Nedbank and Standard Bank of South Africa Limited. It includes details on notional amounts, fixed interest rates, and fair value hierarchy.

key_organizations: The Standard Bank of South Africa Limited


document_description: This document contains excerpts from a financial statement, including a reconciliation of the hedging reserve and details on accounts receivable. It provides information on the credit quality of trade receivables, which are due from Eskom Holdings SOC Limited.

title: Financial Statement Excerpt


document_description: The document provides a detailed table of borrowings in US dollars for the years 2014 and 2013. It includes information on loan facilities with The Standard Bank of South Africa Limited, Nedbank of South Africa Limited, and Industrial Development Corporation of South Africa Limited. The table outlines the amounts utilized, interest rates, repayment schedules, and maturity dates for each loan. Additionally, it provides a breakdown of payments due by period.

title: Borrowings


document_description: This document outlines the security arrangements in favor of senior lenders for a maximum amount of $85.1M first ranking debt funded through a Facility Agreement with The Standard Bank of South Limited, Nedbank of South Africa Limited, and the Industrial Development Corporation of South Africa Limited. It includes details on bonds, cessions, and compliance ratios for debt service cover. Financial figures for non-current and current liabilities for 2013 and 2014 are provided.

title: Amendment #4 - Security in favor of Senior Lenders

document_subtype: Facility Agreement Amendment


document_description: The document provides financial details including asset retirement obligations, accounts payable, revenue, interest income, and interest expense for the year 2014. It includes obligations related to the removal of structures from leased property, trade payables, revenue from electricity sales to Eskom Holdings SOC Limited, and interest income and expenses.

title: Financial Statement Excerpt

document_subtype: financial statement


document_description: The document provides financial details related to taxation, commitments and contingencies, operating leases, and related party transactions for the years 2014 and 2013. It includes tax expenses, commitments for future lease payments, and transactions with related parties.

title: Taxation, Commitments and Contingencies, Operating Lease, Related Parties

key_locations: Klipheuwel-Dassiefontein Wind Energy Facility

key_organizations: Friedshelf 1293 (RF) Proprietary Limited

key_organizations: BioTherm Operations and Maintenance (RF) Proprietary Limited


document_description: The document outlines the financial arrangements and agreements between Biotherm Energy Proprietary Limited and its fellow subsidiary companies, including development costs, administrative services, operations and maintenance services, and executive management services. It details the fees charged for these services in 2014 and their recording in financial statements. It also mentions subsequent events including dividends declared by subsidiary companies in early 2015.

title: Amendment #4


document_description: BTSA entered into securities purchase agreements to sell its interests in the Company to a subsidiary of TerraForm Global, Inc., an indirect subsidiary of SunEdison, Inc., for $56.3 million in aggregate consideration. No other subsequent events were identified during this period that would have a material impact on the combined financial statements.

document_subtype: amendment

key_organizations:
BTSA
TerraForm Global, Inc.
SunEdison, Inc.


document_description: This document is an independent auditors' report for Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited, covering the combined financial statements for the years ending December 31, 2013 and 2014. The report includes the auditors' opinion on the financial statements' fairness and adherence to U.S. generally accepted accounting principles.

title: Independent Auditors' Report for Honiton Energy Holdings

key_organizations:
Honiton Energy XIL Holdings Limited
Honiton Energy BAV Holdings Limited


document_description: This document contains the combined balance sheets for Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited as of December 31, 2014. It details the assets, liabilities, and shareholder's deficit of the companies, with amounts in thousands of US dollars.

title: Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited Combined Balance Sheets


document_description: The document contains the combined statements of comprehensive loss for Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited for the years ended December 31, 2013, and 2014. It includes details on revenues, costs, gross profit, expenses, and net loss.

title: Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited Combined statements of comprehensive loss


document_description: This document contains the combined statements of changes in shareholder's deficit for Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited, detailing share capital, additional paid-in capital, accumulated deficit, accumulated other comprehensive income, and total shareholder's deficit for the years 2013 and 2014.

title: Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited Combined statements of changes in shareholder's deficit


document_description: The document contains the combined statements of cash flows for Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited for the years ended 2013 and 2014. It details cash flows from operating, investing, and financing activities, as well as the effect of foreign currency exchange rate changes on cash.

title: Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited Combined Statements of Cash Flows


document_description: The document provides notes to the combined financial statements of Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited, focusing on their operations, revenue concentration, and significant accounting policies. The companies are engaged in wind energy projects in China and derive all revenues from Inner Mongolia Power (Group) Co., Ltd. The financial statements are prepared according to US GAAP and reflect a net loss and shareholder's deficit as of December 31, 2014.

title: Honiton Energy XIL Holdings Limited and Honiton Energy BAV Holdings Limited Notes to the Combined Financial Statements

key_locations:
Hong Kong Special Administration Region
Inner Mongolia
People's Republic of China

key_organizations:
Honiton Energy XIL Holdings Limited
Honiton Energy BAV Holdings Limited
Honiton Energy (Xilinguole) Co., Ltd.
Honiton Energy (Baotou) Co., Ltd.
Inner Mongolia Power (Group) Co., Ltd.
Honiton Energy Caymans Limited


document_description: The document discusses the financial support and commitments provided by Honiton Energy Caymans Limited (HECL) to the Combined Entity, including the conversion of debt into share capital and a share purchase agreement with TerraForm Inc. It also covers the basis of consolidation, use of estimates, and foreign currency translation in the financial statements.

key_organizations:
Honiton Energy Caymans Limited
Honiton Energy (Xilinguole) Co. Ltd.
Honiton Energy (Baotou) Co. Ltd.
TerraForm Inc.


document_description: The document provides details on the translation of assets and liabilities of entities with non-US functional currencies into US dollars, using exchange rates on the balance sheet date. It includes a table of cash deposits in different currencies and locations as of December 31, 2013 and 2014, and discusses the treatment of restricted cash and notes receivable. It also covers accounts receivable and the allowance for doubtful accounts.

key_locations:
PRC
HK SAR


document_description: The document outlines the accounting policies for property, plant, and equipment, including depreciation methods, land use rights, impairment of long-lived assets, and revenue recognition for a Combined Entity. It details the useful lives of various asset categories, the treatment of construction costs, and the amortization of land use rights. It also discusses the impairment review process and revenue recognition from wind power sales.

title: Amendment #4 - Property, Plant, and Equipment


document_description: The document outlines the revenue recognition criteria, employee benefits, government grants, and operating leases for the Combined Entity. Revenue is recognized when specific criteria are met, and PPAs are treated as operating leases. Employee benefits are accrued based on PRC regulations. Government grants are recognized based on assurance of receipt and compliance with conditions. Operating leases are recognized on a straight-line basis.


document_description: This document outlines the accounting methods for income taxes, commitments, contingencies, and fair value measurements for the Combined Entity. It details the asset and liability method for deferred income taxes, recognition of tax positions, and the classification of interest and penalties. It also covers the recognition of loss contingencies and the application of ASC Topic 820 for fair value measurements, including the fair value hierarchy.

title: Amendment #4 - Income Taxes, Commitments, and Fair Value Measurements


document_description: The document provides financial information about the Combined Entity, including fair value assessments of financial instruments, recently issued accounting standards, and details on property, plant, and equipment. It also mentions income tax provisions for certain entities.

key_organizations:
Financial Accounting Standards Board
Honiton XIL
Honiton BAV


document_description: The document outlines the components of loss (income) before income tax expense for Honiton Xilinguole and Honiton Bactou, subject to PRC Enterprise Income Tax at a rate of 25% for 2013 and 2014. It includes tables detailing the loss before income tax expense, actual income tax benefit, and deferred income tax assets and liabilities.

title: Components of Loss (Income) Before Income Tax Expense

key_locations:
PRC
Hong Kong

key_organizations:
Honiton Xilinguole
Honiton Bactou


document_description: The document details the movements of the valuation allowance for the years ended December 31, 2013 and 2014. It includes a table showing the balance at the beginning and end of each year, changes in valuation allowance, expiration of tax loss, and foreign currency translation adjustments. The document also discusses the deferred income tax assets of Honiton Xilinguole and Honiton Baotou, the realization of these assets, and the unrecognized tax benefits related to foreign currency exchange gains.

title: Valuation Allowance Movements

key_organizations:
Honiton Xilinguole
Honiton Baotou


document_description: The document provides details on long-term bank loans and related party transactions for the years ended December 31, 2013 and 2014. It includes information on loans from Standard Chartered Bank and Minsheng Bank, as well as related party transactions with Honiton Energy Caymans Limited and others.

title: Amendment #4 - Bank Loans and Related Party Transactions

key_locations:
Bailimiao wind farm Phase I
Xiwu wind farm Phase I

key_organizations:
Standard Chartered Bank
Minsheng Bank
Honiton Baotou
Honiton Xilinguole
Honiton Energy Caymans Limited
Honiton Energy Barbados Ltd
Windco Cayman Holdings Limited


document_description: The document provides a financial overview of balances with related parties as of December 31, 2013 and 2014, including amounts due from and to Honiton Energy Caymans Limited and Windco Cayman Holdings Limited. It also details operating lease commitments for office premises as of December 31, 2014, with future minimum lease payments outlined for 2015 and 2016.

title: Balances with Related Parties and Lease Commitments

key_organizations:
Honiton Energy Caymans Limited
Honiton Energy Barbados Ltd.
Windco Cayman Holdings Limited


document_description: The Combined Entity is involved in one arbitration and one lawsuit with a vendor providing wind turbine and maintenance services. The vendor filed claims against Honiton Baotou and Honiton Xilingguole in the PRC, seeking amounts of US$1,332 and US$10,724. Honiton Baotou counterclaimed for US$1,096. Subsequent events include a share purchase agreement by Honiton Energy Caymans Limited to sell interests in the Combined Entity to TerraForm Global, Inc. for US$105 million.

document_subtype: arbitration and lawsuit

key_organizations:
Honiton Baotou
Honiton Xilingguole
Honiton Energy Caymans Limited
TerraForm Global, Inc.
SunEdison, Inc.


document_description: The document is an independent auditors' report addressed to the shareholders, directors, and management of Renova Energia S.A and its affiliates. It covers the audit of combined balance sheets and related financial statements for the years ended December 31, 2014, and 2013, and January 1, 2013. The report outlines the responsibilities of management and auditors, the audit process, and provides an opinion on the financial statements' compliance with International Financial Reporting Standards.

title: Independent Auditors' Report for Renova Energia S.A and Affiliates

key_people:
Shareholders of Renova Energia S.A
Directors of Renova Energia S.A
Management of Renova Energia S.A

key_organizations: International Accounting Standards Board


document_description: Amendment #4 discusses the depreciation of property, plant, and equipment of the Group's power generation assets and the preparation of combined financial statements from the Group's individual legal entities and Renova Energia S.A. It notes that the financial statements include allocations of expenses for certain functions provided by Renova and may not reflect the results if the Group operated as a stand-alone entity.

title: Amendment #4 to Combined Financial Statements

document_subtype: financial statement amendment

key_organizations: Deloitte Touche Tohmatsu Auditores Independentes


document_description: This document contains the combined balance sheets for Renova Energy Projects I as of December 31, 2014, December 31, 2013, and January 1, 2013. It includes details of current and noncurrent assets, with amounts in thousands of Brazilian Reais.

title: Renova Energy Projects I Combined Balance Sheets


document_description: This document contains the combined balance sheets for Renova Energy Projects I as of December 31, 2014, December 31, 2013, and January 1, 2013. It details current and noncurrent liabilities, as well as the parent's net investment, with amounts in thousands of Brazilian Reais.


document_description: The document contains the combined income statements for Renova Energy Projects I for the years ended December 31, 2014, and 2013. It includes details on net revenue, cost of services provided, gross profit, operating income, finance income and expenses, and net income.

title: Renova Energy Projects I Combined Income Statements


document_description: The document contains the combined statements of comprehensive income for Renova Energy Projects I for the years ended December 31, 2014, and 2013. It includes net income and total comprehensive income figures for both years, with amounts in thousands of Brazilian Reais.


document_description: The document contains the combined statements of changes in parent's net investment for Renova Energy Projects I for the years ended December 31, 2014 and 2013. It includes details on net income, dividends, and other transfers from the parent.

title: Renova Energy Projects I Combined Statements


document_description: The document contains the combined statements of cash flows for Renova Energy Projects I for the years ended December 31, 2014 and 2013. It details cash flows from operating, investing, and financing activities, and the increase in cash and cash equivalents over the years.

title: Renova Energy Projects I Combined Statements of Cash Flows


document_description: The document provides notes to the combined financial statements of Renova Energy Projects I for the years ended December 31, 2014 and 2013. It details the organization and business description of the Group, which includes operating assets, liabilities, and activities of its Brazilian subsidiaries engaged in renewable energy projects. The Group operates small hydroelectric power plants and wind energy facilities in Brazil, selling energy under long-term power purchase agreements.

title: Renova Energy Projects I Notes to the combined financial statements

key_locations:
Brazil
State of Bahia

key_organizations: Eletrobras—Centrais Elétricas Brasileiras S.A.

key_organizations: Câmara de Comercialização de Energia Elétrica—CCEE


document_description: The document is a financial statement prepared by the Group in accordance with IFRS, reflecting the transition from BR GAAP to IFRS as of January 1, 2013. It includes financial information for the period ended December 31, 2014, and details the basis of presentation, including the application of IFRS 1 and the role of Renova in the Group's operations.

key_organizations: International Accounting Standards Board (IASB)

key_organizations: Agência Nacional de Energia Elétrica (ANEEL)


document_description: The document is an amendment to the financial statements of the Ire Group, authorized on May 6, 2015. It includes a summary of significant accounting policies, use of estimates, impairment of assets, useful lives and residual values of property, plant and equipment, commitments for social and environmental costs, valuation of financial instruments, and basis of combination.

key_organizations:
Ire Group
Renova


document_description: The document outlines accounting policies related to common control transactions, functional currency, classification of assets and liabilities, financial instruments, and impairment of financial assets. It specifies how assets and liabilities are recorded, the functional currency used, and the classification criteria for current and noncurrent assets and liabilities. It also details the recognition and measurement of financial instruments and the process for assessing and recording impairment of financial assets.


document_description: This document outlines the financial liabilities and property, plant, and equipment of the Group. It details the accounting treatment of financial liabilities, derivative financial instruments, and the offsetting of financial assets and liabilities. It also describes the valuation and depreciation of property, plant, and equipment, including the capitalization of financing costs during construction. The document includes a table summarizing the estimated useful lives of various asset categories.

title: Amendment #4 - Financial Liabilities and Property, Plant, and Equipment


document_description: The document outlines the Group's accounting policies for impairment of assets, cash and cash equivalents, trade receivables, restricted deposits, borrowings, trade payables, and provisions. It details how the Group assesses impairment, manages cash, records receivables and payables, and recognizes provisions.


document_description: The document outlines the commitments for social and environmental costs related to energy generation projects, revenue recognition from the sale of electric energy under long-term power purchase agreements, and mechanisms for settling energy balance differences with Eletrobras and CCEE. It also discusses the impact of seasonality on operating results and details finance income and expenses.

title: Amendment #4 - Financial Report

key_organizations: Eletrobras CCEE


document_description: The document outlines the tax strategies and implications for the Group's legal entities in Brazil, including the use of separate tax returns, the real profit method, and the deemed profit method. It details the computation of income and social contribution taxes, the recognition of current and deferred income tax, and the treatment of uncertain tax positions.


document_description: This document outlines new standards, amendments, and interpretations of IFRS that have been issued but are not yet effective for the Group. It includes details on IFRS 9, IFRS 15, and amendments to IAS 16, IAS 38, IFRS 10, and IAS 28.

title: New standards, amendments and interpretations issued, but not effective

document_subtype: financial standards update


document_description: The document discusses amendments to financial reporting standards, specifically IAS 1, and provides a table of cash and cash equivalents and short-term investments as of 12/31/14, 12/31/13, and 01/01/13. It includes details on the Group's investment strategy and interest rate exposure.

title: Amendment #4 - Financial Statement


document_description: The document provides a detailed breakdown of trade receivables and energy balance as of December 31, 2014, and 2013. It includes tables showing the amounts receivable and payable to entities such as Camera de Comercialização de Energia and Centrais Elétricas Brasileiras-Eletrobras. The document also outlines changes in accounts receivable and payable over the specified periods.

title: Trade Receivables and Energy Balance


document_description: This document provides a detailed breakdown of property, plant, and equipment values, including historical cost, accumulated depreciation, and net value for the years ending 12/31/14, 12/31/13, and 01/01/13. It includes categories such as small hydroelectric power plants, reservoirs, dams, buildings, machinery, and wind energy facilities.

title: Property, Plant and Equipment


document_description: The document provides a detailed table showing changes in the balances of property, plant, and equipment from January 1, 2013, to December 31, 2014. It includes historical cost, additions, and accumulated depreciation for various categories such as small hydroelectric power plants, land, reservoirs, dams, watermains, buildings, civil works, machinery, and equipment. The document also mentions that no impairment losses were recognized for the assets as of December 31, 2014, and 2013.

title: Changes in the balances of property, plant and equipment


document_description: The document provides a summary of borrowings for the Group's small hydroelectric and wind energy generating facilities, financed by Brazilian development banks. It includes details of outstanding balances, interest rates, and maturity dates for the years 2013 and 2014. The borrowings are secured by project entity assets with no recourse to the Parent.

title: Borrowings Summary

key_locations: Brazil Bahia Salvador

key_organizations: Brazilian National Development Bank (BNDES)


document_description: The document provides a detailed table of changes in borrowings for the years ended December 31, 2014 and 2013, including principal, interest, and total amounts. It also includes scheduled maturities of borrowings recorded in noncurrent liabilities and a summary of restricted deposits by institution, interest rate, and amounts for specified dates.

title: Changes in Borrowings and Restricted Deposits

key_organizations:
Citibank
Banco do Nordeste


document_description: The document provides financial information related to restricted deposit accounts maintained by Citibank and Banco do Nordeste Espra for borrowings related to electricity generation and hydroelectric plant construction. It includes a reconciliation of the effective tax rate for the Group, highlighting differences from the statutory tax rate due to various factors. The document also discusses changes in tax law and their impact on the Group's financial statements.

title: Amendment #4 - Financial Information

key_organizations: Banco Nacional de Desenvolvimento Econômico Social


document_description: This document provides a detailed breakdown of taxes payable, prepaid and recoverable taxes, commitments for social and environmental costs, and parent net investment and related party transactions as of December 31, 2014. It includes tables with financial data for the years 2013 and 2014, and discusses the financial relationship between the Group and its parent company, Renova.

title: Amendment #4 - Taxes Payable and Related Financial Information


document_description: The document provides a financial overview of the Group's operating and corporate overhead functions, intercompany loans, dividends, guarantees, and net revenue for the years 2013 and 2014. It includes details on corporate expenses, intercompany loans, dividends paid, and guarantees issued by Renova. Additionally, it presents a table of net revenue from power generation and electric power supply, with deductions for federal sales taxes.

title: Amendment #4 - Financial Overview

key_people: Directors and key management personnel of Renova

key_organizations: Renova Enerbras Espra Bahia Salvador Eletrobras CCEE


document_description: The document provides a detailed breakdown of costs and expenses for the years 2014 and 2013, including distribution system fees, inspection fees, depreciation, third-party services, personnel expenses, rentals, insurance, and other expenses. It also includes finance income and expenses, and discusses financial instruments and risk management strategies.

title: Costs and Expenses by Nature


document_description: The document provides a summary of the Group's financial instruments by classification and related carrying amounts as recorded in the combined balance sheets at December 31, 2014 and 2013. It includes tables detailing financial assets and liabilities, both current and noncurrent, and their fair values and carrying amounts.

title: Categories of financial instruments


document_description: The document discusses the fair value hierarchy for the Group's financial assets and liabilities, classifying them into three levels based on the inputs used in valuation methods. It includes a table showing the classification of financial instruments measured at fair value as of December 31, 2014. The document also addresses market risk, particularly interest rate risk, and mentions the Group's borrowings with BNB and BNDES.

key_organizations: BNB BNDES


document_description: The document provides a detailed analysis of the sensitivity of financial assets and liabilities to interest rate changes as of December 31, 2014. It includes tables showing the impact on income and equity, liquidity risk, and credit risk. The document also outlines the contractual maturities of financial liabilities and the carrying amounts of financial assets for 2013 and 2014.


document_description: The document provides a financial overview including trade receivables, energy balance, capital management, operational risks, and insurance coverage. It highlights the power sector operations, derivative transactions, capital management objectives, and risks related to wind and hydrological conditions. It also includes a table of insurance coverage for various companies.

title: Amendment #4 - Financial Overview

key_organizations:
CCEE
Eletrobras
National Electric System Operator (ONS)
ANEEL


document_description: Renova's board approved a share contribution agreement with TerraForm Global, conditioned on regulatory approvals and TerraForm Global's IPO.

document_type: correspondence

key_organizations:
Renova
TerraForm Global, Inc.
SunEdison, Inc.


document_description: The document is an independent auditor's report by KPMG Inc. on the combined financial statements of Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited for the years ended December 31, 2014 and 2013. It includes the auditors' opinion that the financial statements present fairly, in all material respects, the financial position and results of operations in accordance with U.S. generally accepted accounting principles.

title: Independent Auditor's Report for Core Energy and Erika Energy

key_organizations:
Core Energy (RF) Proprietary Limited
Erika Energy (RF) Proprietary Limited
KPMG Inc.


document_description: The document contains the combined balance sheets for Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited as of December 31, 2014 and 2013. It details assets, liabilities, and invested equity in ZAR '000.

title: Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited Combined Balance Sheets

key_organizations:
Core Energy (RF) Proprietary Limited
Erika Energy (RF) Proprietary Limited


document_description: The document provides the combined statements of operations and comprehensive income for Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited for the years ended December 31, 2014 and 2013. It includes figures in ZAR '000 for power energy revenue, cost of operations, depreciation, accretion of asset retirement obligation, operating costs and expenses, gross profit, general and administrative expenses, operating income/loss, other income, other expenses, loss/gain on derivatives, net other expenses, loss before income tax, income tax expense, net loss, and total comprehensive loss.

title: Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited Combined statements of operations and comprehensive income


document_description: The document contains the combined statements of invested equity for Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited for the years ended December 31, 2014 and 2013. It includes figures in ZAR'000 for invested equity, contributions from investors, total comprehensive loss, and balances at the beginning and end of the years 2013 and 2014.

title: Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited Combined statements of invested equity


document_description: The document contains the combined statements of cash flows for Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited for the years ended December 31, 2014 and 2013. It details cash flows from operating, investing, and financing activities, along with net cash changes and supplemental disclosures.

title: Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited Combined statements of cash flows


document_description: The document provides notes to the combined financial statements of Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited for the years ended December 31, 2014 and 2013. It details the nature of operations, basis of presentation, and significant accounting policies. The Operating Entities are under common control of SunEdison Green Power Renewable Energy Southern Africa Proprietary Limited and consist of two solar parks in South Africa with a maximum contracted capacity of 58 Megawatts. The financial statements are prepared in accordance with U.S. GAAP.

title: Core Energy (RF) Proprietary Limited and Erika Energy (RF) Proprietary Limited Notes to the combined financial statements

document_subtype: financial statements

key_organizations: National Energy Regulator of South Africa


document_description: This document provides details on revenue, leases, and income taxes related to the Operating Entities. It discusses the concentration risk due to reliance on Eskom for revenue through power purchase agreements (PPAs), the nature of operating leases for land used for solar energy systems, and the accounting for income taxes using the asset and liability method. Deferred tax assets and liabilities are explained, along with management's approach to estimating and realizing these tax assets.

title: Amendment #4 - Revenue, Leases, and Income Taxes


document_description: This document is an amendment detailing financial information related to cash and cash equivalents, restricted cash, accounts receivable, property, plant and equipment, borrowings, impairment of long-lived assets, and deferred financing costs. It includes changes to the descriptions and accounting treatments of these financial elements.

title: Amendment #4


document_description: This document outlines financial amendments related to debt issuance costs, commitment fees, derivatives, asset retirement obligations, commitments and contingencies, and fair value measurement. It includes changes in the amortization methods and conditions for various financial instruments and obligations.

title: Amendment #4


document_description: The document discusses fair value measurements for assets and liabilities, following ASC 820 guidelines. It categorizes inputs into three levels and details the classification of interest rate swaps as Level 2. It also provides methods for estimating the fair value of various financial instruments, including cash, cash equivalents, and long-term debt. The document includes a table of cash and cash equivalents as of December 31, 2014 and 2013.


document_description: The document provides financial details including restricted cash, accounts receivable, and property, plant, and equipment for the years ending December 31, 2013, and December 31, 2014. It includes details on loan agreements, trade debtors, and collateral pledges.

title: Amendment #4 - Financial Statement

key_organizations:
Eskom
South African Department of Energy


document_description: The document details financial information related to the Operating Entities' property, plant, and equipment expenses, solar energy systems, deferred financing costs, and derivatives for the years ended December 31, 2014 and 2013. It includes capitalized interest, asset retirement obligations, and collateral pledges. Deferred financing costs and commitment fees are also discussed, along with interest rate swaps used for risk management.

key_people: Core Erika


document_description: The document provides details on the fair value of interest rate swaps as of December 31, 2014 and 2013. It includes balance sheet classifications, notional amounts, and fair value movements for derivatives not designated as hedges. The document also outlines the maturities of interest rate swaps and the nature of the interest rate swap agreements.


document_description: The document provides a detailed summary of long-term debt as of December 31, 2014 and 2013, including term loans, accrued interest, and debt discounts. It includes a table of debt figures in ZAR '000, details of facility agreements with Standard Bank, interest rates, and fair value of outstanding debt obligations. It also outlines the contractual cash obligations for future years and mentions collateral pledged against long-term borrowings.

title: Long-term Debt Summary

key_organizations:
Core
Standard Bank


document_description: The document provides details on loans from shareholders related to the Engineering Procurement Contract, including interest rates and repayment terms. It includes tables listing shareholder loans for Core and Enka, with figures in ZAR for 2013 and 2014. Additionally, it outlines accruals for various fees as of December 31, 2014.

title: Loans from Shareholders and Accruals

key_organizations: SEGP Renewable Energy Southern Africa Proprietary Limited

key_organizations: Public Investment Corporation (SOC) Limited

key_organizations: Izingwe International Fund Proprietary Limited


document_description: This document contains financial data related to accounts payable, asset retirement obligations, and power energy revenue for the years ending December 31, 2014, and 2013. It includes tables with figures in ZAR '000 for trade creditors, related parties, asset retirement obligations, and revenue from power sales.

title: Amendment #4 - Accounts Payable, Asset Retirement Obligation, and Power Energy Revenue

key_organizations: SunEdison Green Power Southern Africa Proprietary Limited

key_organizations: SEGP Solar Power Southern Africa Proprietary Limited

key_organizations: SunEdison Energy Southern Africa Proprietary Limited


document_description: The document provides a financial summary of other income and expenses, as well as income taxes for the years ended December 31, 2014, and 2013. It includes details on interest income, interest expenses, and income tax expenses, along with effective tax rates and deferred taxes.

title: Other Income/Expenses and Income Taxes


document_description: The document provides a detailed breakdown of the Operating Entities' deferred tax assets and liabilities as of December 31, 2014, and December 31, 2013. It includes figures for current and non-current deferred tax assets and liabilities, as well as specific components such as net operating losses, pre-trade expenditures, accrued expenses, asset retirement obligations, and valuation allowances. The document also discusses the realization of deferred tax assets and the conditions affecting their realization.

title: Deferred Tax Assets and Liabilities


document_description: The document provides a fair value measurement of the Operating Entities' long-term debt using Level 2 inputs and a discounted cash flow approach. It includes a table of carrying amounts and fair values for 2014 and 2013. It also summarizes financial instruments measured at fair value on a recurring basis, classified in the fair value hierarchy. Additionally, it outlines commitments and contingencies, including future minimum lease commitments for operating leases related to solar energy systems.

title: Fair Value Measurement and Commitments


document_description: The document provides financial details related to rental expenses, land lease prepayments, plant construction commitments, and related party transactions for the years ended December 31, 2013, and 2014. It includes a table of related parties and their transactions with the Operating Entities, as well as financial figures in ZAR '000 for services provided by related parties.

title: Amendment #4 - Financial Report

key_locations:
Witkop Solar Plant
Soutpan Solar Plant


document_description: Management evaluated subsequent events for the combined financial statements as of December 31, 2014 and 2013, through May 6, 2015. No material events were identified after the reporting date.


document_description: The document is an independent auditors' report by KPMG on the combined financial statements of EN Renewable Energy Limited, EN Wind Power Private Limited, and Generacion Eolica India Limited for the years ended December 31, 2014 and 2013. It includes the auditors' opinion that the financial statements present fairly, in all material respects, the financial position of the Group in accordance with U.S. generally accepted accounting principles.

title: Independent Auditors' Report

document_subtype: audit report

key_organizations:
EN Renewable Energy Limited
EN Wind Power Private Limited
Generacion Eolica India Limited


document_description: The document contains the combined statements of income for EN Renewable Energy Limited, EN Wind Power Private Limited, and Generacion Eolica India Limited for the years ended December 31, 2014, and 2013. It includes details on revenue, operating costs, and net income in Indian Rupees (INR).

title: EN Renewable Energy Limited, EN Wind Power Private Limited and Generacion Eolica India Limited Combined statements of income


document_description: This document contains the combined balance sheets for EN Renewable Energy Limited, EN Wind Power Private Limited, and Generacion Eolica India Limited, detailing assets, liabilities, and equity as of December 31 for the years 2013 and 2014. All figures are in Indian Rupees (INR).

title: EN Renewable Energy Limited, EN Wind Power Private Limited and Generacion Eolica India Limited Combined Balance Sheets


document_description: The document is a combined statement of cash flows for EN Renewable Energy Limited, EN Wind Power Private Limited, and Generacion Eolica India Limited for the year ended 2014. It details cash flows from operating, investing, and financing activities, with figures in Indian Rupees (INR).

title: Combined statement of cash flows for EN Renewable Energy Limited, EN Wind Power Private Limited and Generacion Eolica India Limited


document_description: The document contains the combined statements of equity for EN Renewable Energy Limited, EN Wind Power Private Limited, and Generacion Eolica India Limited, detailing figures in Indian Rupees (INR) for the years ending December 31, 2012, 2013, and 2014. It includes net income, contributions from parent, dividends paid, and balance changes over the years.

title: EN Renewable Energy Limited, EN Wind Power Private Limited and Generacion Eolica India Limited Combined statements of equity


document_description: The document contains notes to the combined financial statements of EN Renewable Energy Limited, EN Wind Power Private Limited, and Generacion Eolica India Limited for the years ended December 31, 2014 and 2013. It includes information on the nature of operations, basis of presentation, and summary of significant accounting policies.

title: Notes to Combined Financial Statements

key_locations: India Spain

key_organizations:
EN Renewable Energy Limited
EN Wind Power Private Limited
Generacion Eolica India Limited
Fersa Energia Renovables S.A
Fersa India Private Limited


document_description: The document provides details on cash and cash equivalents, restricted cash, accounts receivable, property and equipment, capitalized interest, and deferred financing costs. It includes information on the accounting treatment and financial figures for the years ended December 31, 2014 and 2013.


document_description: The document provides financial details including amortization of deferred financing costs, impairment of long-lived assets, asset retirement obligations, revenue recognition from power purchase agreements and grants, and income tax reporting methods. It covers financial data for the years ended December 31, 2014 and 2013.

title: Amendment #4


document_description: The document discusses the recognition and measurement of deferred tax assets and liabilities, the conditions for establishing valuation allowances, and the accounting for dividend distribution tax. It also covers the company's approach to tax positions and contingencies, including the criteria for accruing loss contingencies and the treatment of legal costs.


document_description: The document discusses fair value measurements and new accounting standards. It outlines the hierarchy for inputs used in measuring fair value, detailing levels 1, 2, and 3 based on the reliability of inputs. It also covers new accounting standards issued by the FASB in 2014, including ASU No. 2014-05, ASU No. 2014-09, and ASU No. 2014-15, and their potential impacts on financial statements.

title: Amendment #4 - Fair Value Measurements and New Accounting Standards


document_description: The document provides details on property and equipment, including wind energy systems, office equipment, and other assets as of December 31, 2014 and 2013. It also discusses depreciation expenses and other assets such as advance recoverable from suppliers, GBI receivables, and prepaid land-lease rent.

title: Amendment #4 - Property and Equipment


document_description: The document provides a summary of asset retirement obligations and debt for the years ended December 31, 2014 and 2013. It includes tables detailing the activity in asset retirement obligations and the composition of debt, as well as descriptions of loan agreements executed by ENRE, ENWP, and GEI with the Indian Renewable Energy Development Agency Limited (IREDA).

title: Asset Retirement Obligations and Debt Summary


document_description: The document provides details on interest rates, repayment schedules, maturities of long-term debt, accrued expenses, and income taxes for GEI. It includes a table of maturities of long-term debt from 2015 to 2019 and thereafter, as well as accrued expenses and income tax expenses for the years 2013 and 2014.

title: Amendment #4 Financial Report

key_organizations:
GEI
Enercon India Limited


document_description: The document provides a detailed breakdown of income tax rates, deferred tax assets and liabilities, and the impact of tax holidays for the years ended December 31, 2014, and December 31, 2013. It includes specific percentages for tax rates, the impact of valuation allowances, and tax holidays. Additionally, it outlines the significant components of deferred tax assets and liabilities, including minimum alternate tax credits and asset retirement obligations. The document also discusses the unabsorbed depreciation available for offsetting future taxable income and the conditions of the tax holiday for the companies involved.

title: Amendment #4 - Income Tax and Deferred Tax Details

key_organizations: GEL ENRE ENWP GEI


document_description: The document discusses changes in valuation allowance, unrecognized tax benefits, related party transactions, and commitments and contingencies for the years ended December 31, 2014 and 2013. It includes details on tax positions, technical and management services agreements, and pending legal matters related to land sub-leases.

key_organizations: FERSA ENRE GEI ENWP


document_description: The document provides financial information related to operating leases, purchase commitments, segment information, and subsequent events for the years ended December 31, 2014 and 2013. It includes details on rent expenses, future lease payments, agreements with Wind World (India) Limited, and revenue from major customers.

title: Amendment #4 - Financial Information

key_organizations:
ENWP
Wind World (India) Limited
WWIL


document_description: The document is an audit report for Empresa de Generación Eléctrica de Junín S.A.C., a Peruvian company, for the financial years ending December 31, 2014, and 2013. The audit was conducted in accordance with U.S. auditing standards and the financial statements were found to be in conformity with International Financial Reporting Standards (IFRS).

title: Audit Report of Empresa de Generación Eléctrica de Junín S.A.C.

key_locations:
Lima, Peru
Netherlands

document_subtype: Audit Report

key_organizations: American Institute of Certified Public Accountants


document_description: This document is a financial statement showing the financial position of Empresa de Generación Eléctrica de Junin S.A.C. as of December 31, 2014 and 2013. It includes details on assets, liabilities, and equity.

title: Empresa de Generación Eléctrica de Junin S.A.C. Statements of Financial Position


document_description: This document is a financial statement showing the comprehensive income for Empresa de Generación Eléctrica de Junín S.A.C. for the years ended December 31, 2014, and 2013. It includes details on revenue, cost of sales, gross profit, administrative expenses, other income and expenses, operating profit, financial income and expenses, exchange gains and losses, loss before income tax, deferred income tax, net loss, and total comprehensive income for the year.

title: Statements of Comprehensive Income for Empresa de Generación Eléctrica de Junín S.A.C.


document_description: This document contains the statements of changes in equity for Empresa de Generaci6n Electrica de Junin S.A.C. for the years ended December 31, 2014 and 2013. It includes details on share capital, legal reserve, accumulated losses, and total equity for the specified periods.

title: Statements of changes in equity for Empresa de Generaci6n Electrica de Junin S.A.C.


document_description: This document is a financial statement detailing the cash flows of Empresa de Generación Eléctrica de Junin S.A.C. for the years ended December 31, 2014, and 2013. It includes sections on operating, investing, and financing activities, as well as net changes in cash and cash equivalents.

title: Empresa de Generación Eléctrica de Junin S.A.C. Statements of Cash Flows


document_description: The document provides notes to the financial statements of Empresa de Generación Eléctrica de Junín S.A.C. as of December 31, 2014, and 2013. It includes details about the company's identification, business activities, and concessions awarded by the Peruvian State for hydroelectric plants.

title: Empresa de Generación Eléctrica de Junín S.A.C. Financial Statements

key_locations:
Lima, Peru
Runatullo III Hydroelectric Plant
Mariscal Castilla
Comas
Concepción
Junín

key_organizations: Supervising Agency of Investments in Energy and Mining (OSINERGMIN)


document_description: The document outlines the EPC contract between the Company and GCZ Ingenieros S.A.C. for the construction of Runatullo II and III Hydroelectric Plants. It includes payment terms, guarantees, and an addendum for delivery dates.

title: Engineering, Procurement and Construction (EPC) Contract for Runatullo II and Runatullo III Hydroelectric Plants

key_locations:
Runatullo River
Junin

document_subtype: contract

key_organizations:
GCZ Ingenieros S.A.C.
GCZ Energia S.A.C.
Hidroeléctrica Santa Cruz S.AC.


document_description: Amendment #4 to a trust agreement between the Company and La Fiduciaria S.A. to constitute an irrevocable trust for financial obligations related to hydroelectric plant construction. It includes approval of financial statements and regulations affecting the electricity industry in Peru.

document_subtype: Trust Agreement Amendment

key_organizations: Economic Operation Committee of the National Interconnected System (COES-SINAC)

reference_numbers:
Decree-Law N°25844
Supreme Decree N° 009-93-EM
Law N° 28832


document_description: The document discusses the promotion of investment in electricity generation using renewable energy resources (RER) as per Legislative Decree N° 1002 and N° 1058. It outlines the national interest in using RER, defines eligible operations, and details the auction scheme for electricity generated with RER. It also covers the investment promotional framework for electricity generation using water resources and other renewable resources, including benefits like accelerated depreciation for new plants.

title: Amendment #4

document_subtype: legislative amendment

key_organizations: International Accounting Standards Board

reference_numbers:
Legislative Decree N° 1002
Legislative Decree N° 1058


document_description: The document discusses the adoption of new IFRS and revised IAS standards by the Company, which had no significant effect on its financial position and results of operation. It includes amendments to IAS 32, IAS 36, IAS 39, and IFRIC 21, and provides a summary of significant accounting principles and policies, including cash and cash equivalents.

title: Amendment #4


document_description: This document outlines the company's policies on foreign currency transactions and financial instruments. It specifies that the company's financial statements are presented in Nuevos Soles, which is also the functional currency. It details how transactions in foreign currencies are recorded and how financial assets are initially recognized and subsequently measured according to IAS 39.

title: Amendment #4 - Foreign Currency Transactions and Financial Instruments

document_subtype: financial


document_description: The document discusses the recognition and impairment of financial assets, including cash, cash equivalents, trade receivables, and receivables from related parties. It outlines the criteria for derecognition and impairment assessment, emphasizing the need for objective evidence of impairment and the method for measuring impairment losses.


document_description: The document discusses the recognition, measurement, and derecognition of financial liabilities in accordance with IAS 39. It covers initial recognition and measurement, subsequent measurement, and conditions for derecognition of financial liabilities. The document also addresses the offsetting of financial instruments.

title: Amendment #4


document_description: The document discusses the fair value measurement of financial instruments, property, plant, and equipment. It outlines the fair value hierarchy levels and the company's approach to valuation techniques, asset and liability classification, and management policies for fair value measurement. It also covers the accounting treatment for property, plant, and equipment, including depreciation and impairment losses.


document_description: The document outlines the depreciation and amortization policies for property, plant, equipment, and intangible assets. It includes methods for calculating depreciation, criteria for capitalizing costs, and procedures for impairment assessment.


document_description: The document outlines the company's accounting policies for asset valuation, borrowing costs, provisions, contingencies, and revenue recognition as of December 31, 2014 and 2013. It includes methods for determining fair value, handling borrowing costs, recognizing provisions and contingencies, and criteria for revenue recognition.


document_description: The document outlines the recognition of revenue from the sale of energy and power, and the treatment of current and deferred income taxes. It specifies how revenue is recognized based on reports from the Committee on Economic Operation of COES-SINAC National Grid. It also details the measurement and recognition of current and deferred income taxes, including the conditions under which deferred tax assets and liabilities are recognized and offset. Additionally, it addresses the treatment of Value Added Tax (VAT) in financial statements.


document_description: The document discusses new accounting pronouncements that the company has decided not to early adopt, including IFRS 9, IFRS 15, and amendments to IFRS 11. These standards and amendments relate to financial instruments, revenue from contracts with customers, and accounting for acquisitions of interests in joint arrangements.

title: Amendment #4 - New Accounting Pronouncements


document_description: The document discusses amendments to IAS 16 and IAS 38 regarding acceptable methods of depreciation and amortization, effective from January 1, 2016. It also covers judgments, estimates, and significant accounting assumptions made by management in financial statement preparation. Additionally, it provides details on cash and cash equivalents as of December 31, 2014, and 2013.

title: Amendment #4

key_organizations: Corporación Financiera de Desarrollo S.A.


document_description: The document provides financial details related to the construction of Runatulio II and Runatullo III Hydroelectric Plants, including trade accounts receivable and other accounts receivable as of December 31, 2014. It includes details on overnight deposits, trade accounts receivable, and VAT credits.

document_subtype: financial report


document_description: The document provides a detailed table showing the movement and composition of property, plant, and equipment as of December 31, 2014. It includes cost, additions, interest capitalization, transfers, and accumulated depreciation for the years 2013 and 2014. The net book value is also provided for both years.

title: Property, Plant and Equipment Movement and Composition


document_description: The document provides financial details related to the construction and development of the Runatullo II and Runatullo III Hydroelectric Plants as of December 31, 2014 and 2013. It includes information on property, plant, and equipment, insurance policies, financial obligations, and intangible assets.


document_description: The document provides an analysis of loans and borrowings, including interest rates, maturities, currencies, guarantees, and total amounts for 2014 and 2013. It includes details of a long-term loan contract with Banco Internacional del Perú S.A., co-financed by CAF and COFIDE, for the construction of the Runatullo II and III Hydroelectric Plants. The document also mentions trust contracts with La Fiduciaria S.A. for managing trust assets and accounts.

title: Loans and Borrowings Analysis

key_organizations: Corporación Financiera de Desarrollo S.A. (COFIDE)


document_description: The document outlines financial ratios the Company must comply with since June 1, 2015, related to debt payment ability and leverage level. It includes details of a short-term revolving loan obtained on November 14, 2013, from Banco Internacional del Perú S.A. for financing hydroelectric plants, and the maturities of financial obligations as of December 31, 2014, and 2013. It also covers trade accounts payable as of December 31, 2014, and 2013.

title: Amendment #4

document_subtype: financial amendment


document_description: The document provides details on the deterred income tax liability and equity as of December 31, 2014. It includes tables showing the composition of income tax liability, income tax expenses for 2014 and 2013, and details on share capital and additional capital contributions.

title: Amendment #4 - Deterred Income Tax Liability and Equity

key_organizations:
Latin America Power Perú S.A.C.
GCZ Energia S.A.C.


document_description: The document outlines the tax situation of a company subject to Peruvian tax legislation, including statutory income tax rates, additional tax on dividends, and transfer pricing regulations. It also discusses the potential for tax authority reviews and adjustments.

document_subtype: tax documentation


document_description: The document provides financial data for the years 2014 and 2013, including tax losses, cost of generation, and administrative expenses. It outlines the company's tax loss carryforward strategy and provides detailed tables of financial figures.


document_description: The document outlines financial transactions between the Company and related entities for the years 2014 and 2013, including services received, loans, and advances to suppliers.

title: Amendment #4 - Financial Transactions with Related Entities

key_organizations:
GCZ Servicios S.A.C.
Latin America Power Perú S.A.C.
GCZ Ingenieros S.A.C.
EGE Junin Tulumayo IV S.A.C
EGE Junin Tulumayo VS.A.C


document_description: The document provides a summary of accounts receivable and payable with related entities as of December 31, 2014 and 2013. It includes details of advances to suppliers and loans payable, with specific amounts for each entity involved.

key_organizations:
GCZ Ingenieros S.A.C.
EGE Junin Tulumayo IV S.A.C.
GCZ Desarrollo y Gestión S.A.C.
GCZ Servicios S.A.C
GCZ Construcción S.A.C.
Latin America Power Perú S.A.C.


document_description: The document details a subordinated loan from Latin America Power Peru S.A.C. for US$6,000,000 with an interest rate of 15.5%, used for the development of Runatullo II and III Hydroelectric Plants. It includes financial expenses for 2014 and foreign currency transactions, showing assets and liabilities in US dollars for 2014 and 2013. The company recorded a net exchange difference loss in 2014 and discusses its financial risk management strategy.


document_description: The document discusses the company's management of market, interest rate, exchange rate, and credit risks. It includes a sensitivity analysis for financial instruments as of December 31, 2014, and 2013, focusing on interest rate and exchange rate risks. The analysis shows the impact of changes in basis points on income before tax for the years 2014 and 2013.

title: Risk Management and Sensitivity Analysis


document_description: The document discusses the company's credit and liquidity risks as of December 31, 2014. It includes an assessment of credit risk related to trade receivables and financial instruments, as well as a table of the company's financial obligations and their maturities.


document_description: The document provides financial data for the year 2013, including loans and borrowings, trade accounts payable, and accounts payable to related entities. It also discusses the company's capital management strategies and gearing ratios for 2013 and 2014. Additionally, it includes information on the fair value of financial instruments.

title: Amendment #4 Financial Data


document_description: The document provides a comparison of carrying amounts and fair values of the company's financial instruments as of December 31, 2014, and 2013. It includes a table showing book and fair values of fixed rate loans. Management estimates no significant differences between book and fair values. It also notes no significant subsequent events affecting the financial statements between January 1, 2015, and May 7, 2015.

title: Amendment #4 - Financial Instruments


document_description: The document is an audit report by independent auditors for Hidroeléctrica Santa Cruz S.A.C., a subsidiary of Latin America Power Perú S.A.C. and indirect subsidiary of Latin America Power Holding B.V. The report covers the financial statements for the years ending December 31, 2014, and 2013, and includes the auditor's opinion on the financial position and operations of the company in conformity with International Financial Reporting Standards.

title: Report of Independent Auditors for Hidroeléctrica Santa Cruz S.A.C.


document_description: The 2013 financial statements have been restated to correct an error in the deferred income tax and to recognize the effect of unrecorded derivative instruments contracts from prior years. The opinion is not modified with respect to this matter.

key_people: Paredes Zaldivar Burga


document_description: This document is a financial statement showing the assets, liabilities, and equity of Hidroelectrica Santa Cruz S.A.C. as of December 31, 2014 and 2013. It includes details on current and non-current assets, liabilities, and equity.

title: Hidroelectrica Santa Cruz S.A.C. Statements of Financial Position