ngs (Amerces Renewables) Lirrded and Mesoamerca Power Limited as sellerS and an :Mae of SunEelSOn as purchaser, for the sale of a 1 CO% interest tri Ire Company's Lpslream slarehOlder, Gloteleq Mesoamerca Energy (.10nd) Landed The SPA a subtect to venous conclitcos, not all of wrath have been mel as of the dat

l corInbrAlons 4 necessary These ;oboes had re signer-ant charges in 2014 and 2013 19. Fair value of financial instruments As indicated in Ncte 17, Ire Company's train !fiance' est rurrents ere comprised of cash, accounts recewade, accounts payable and accrued expenses Management believes that the carrying am

sz 93 381 575 3 7064 6 ite 561 49 88 a Docenee 31 2014 51583041 1123.W.514 5185.14235 S 4.366..1E $ 536993 5313600 $ 9.821 3226.613090 Ire Company's property plant and equipment is pledged as tauciary guarantee infer the ON rd-pa rly borrowing arrangements (Note 10) Construction in progress is ma

ar value on the date ce acceptance or ccreracting of the liability pus, in the case of loans and borrowings directly attributable transaction costs Ire Company's financial Satiates include notes and accounts payable, arid acuued expenses 46.2 Subseeuent measurement of notes and OCCOUMS payable, and accrued ex