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Docket No. 170077 -EQ <br />Date: June 29, 2017 <br />FLORIDA POWER & LIGHT COMPANY <br />(Continued from Sheet No. 9.047) <br />First Revised Sheet No. 9.048 <br />Cancels Original Sheet No. 9.048 <br />Attachment A <br />Page 21 of 42 <br />'18.16 Set -Off <br />FPL may at any time, but shall be under no obligation to, set off any and all sums due from the QS against sums due to the QS <br />.hereunder. . <br />18.17 Assistance With FPL's evaluation of FIN 46R <br />Accounting rules set forth in Financial Accounting Standards Board Intcryretation No. 46 (Revised December 2003) ("FTN 46R-). <br />as %wH as future amendments and interpretations of those rules, may require FPL to evaluate whether the QS must be consolidated, as e <br />variable interest entity.(as defined in FIN 46R), in the consolidated financial statements of FPL. The QS agrees to fully cooperate with FPL <br />and make available. to FPL all financial data and other information, as deemed necessary by FPL, to perform that evaluation on a timely basis <br />at inception of the PPA and periodically as required by FIN 46R. If the result of an evaluation under FIN 46R indicates Umar the QS must be <br />consolidated in the financial statements of FPL, the QS agrees to provide financial statements, together with other required information, as <br />determined by FPL, for inclusion in disclosures contained in the footnotes to the financial statements and in FPL's required filings with the <br />Securities and Exchange Commission (''SEC"). The QS shall provide this information to FPL in o timeframe consistent with FPL's camings <br />release and SEC filing schedules, to be determined at FPL's discretion. The QS also agrees to fully cooperate with FPL and FPL's <br />independent.auditors in completing an assessment of the QS's internal controls as required by the Sarbanes-Oxley Act of 2002 and in <br />performing any audit procedures nary for the independent auditors to issue their opinion on the consolidated financial statements of <br />FPL. FPL will treat arty information provided by the QS in satisfying Section 18.17 as confidential information and shall only disclose such <br />information to the extent required by accounting and SEC rules and any applicable laws <br />IN WITNESS WHEREOF, the QS and FPL executed this Contract this day of <br />WITNESS: FLORIDA POWER & LIGHT COWANY <br />Date <br />WITNESS:- (QS) <br />late <br />Issued by: & E. Romig, Director, Rates and Tariffs <br />Effective: July 29, 2008 <br />-26- <br />134A <br />