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ORDER NO. PSC -2018 -0316 -PAA -EQ DOCKET NO. 20180083 -EQ PAGE 27 Attachment A First Revised Sheet No. 9.0-48 FLORIDA POWER & LIGHT COMPANY Cancels Original Sheet No. 9.048 (Continued from Suet No. 9.047) 18.16 Set -Off 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 hereunder. 18.17 Assistance With FPL's evaluation of F[N 46R Accounting rules set forth in Firmncial Accounting Standards Board interpretation No. 46 (Revised December 2003) CFIN 46R'7, as well as future amendments and interpretations of those rules, may require FPL to evaluate whether the QS must be consolidated, as a variable interest entity (as defined in FIN 46R), in the consolidated financial statements of FPL. The QS agrees to fully cooperate with FPL and make available to FPL all financial data and other information, as deemed necessary by FPL, to perform that evaluation on a timely basis at inception of the PPA and periodically as required by FIN 46R. If the result of an evaluation under FIN 46R indicates that the QS must be consolidated in the financial statements of FPL, the QS agrees to provide financial statements, together with other required information, as determined by FPL, for inclusion in disclosures contained in the footnotes to the financial statements and in FPL's required filings with the Securities end Exchange Commission CSEC'). The QS shall provide this information to FPL in a timeframe consistent with FPL's earnings release and SEC filing schedules, to be 'determined at FPL's discretion. The QS also agrees to fully cooperate with FPL and FPL's independent auditors in completing an assessment of the QS's internal controls as required by the Sarbanes-Oxley Act of 2002 and in performing any audit procedures necessary for the independent auditors to issue their opinion on the consolidated financial statements of FPL. FPL will treat any information provided by the QS in satisfying Section 18.17 as confidential information and shall only disclose such information to the extent required by accounting and SEC rules and any applicable laws. IN WITNESS WHEREOF, the QS and FPL executed this Contract this day of WITNESS: FLORIDA POWER & LIGHT COMPANY Date WITNESS: (QS) Date Issued by: S. E. Romig, Director, Rates and Tariffs Effective: duly 29, 2008 -D ;Z1