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ORDER NO. PSC -2019 -0265 -PAA -EQ DOCKET NO. 20190082 -EQ PAGE 26 FLORIDA POWER & LIGHT COMPANY Attachment A first Revised Sheet No. 9.048 Cancels Original Sheet No. 9.048 (Continued from Sheet No. 9.047) 18.16 Set -Off FPL may at any time, but shall be under no obligation to, set off any and all suns due from the QS against stars due to the QS hereunder. 18.17 Aseistailce With FPL's evaluation of FIN 461: Accounting rules set forth in Financial Accounting Standards Board Interpretation No. 46 (Revised December 2003) ("FIN 46R'), as well as future. amendments and interpretations of those niles, 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 FPI. all financial data and either information, as deemed necessary by FPI., to perfotrit that evaluation on a timely basis at inception of the PPA and periodically as required by FPI 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 providefmancial statements, together with other required infonnatibrt, 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 aril Exchange Conimission ("SEC"). The QS shall provide this information to FPL in a timeframe consistent with FPL's =rings release and SEC fling 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 interval controls as required by the Sarbanes-Oxley Act of 2002 and in performing any. audit procedures necorsaty 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 infomtion to the extent required by accounting and SEC rules and any applicable laws. IN W1TNESS WHEREOF, the QS and FPL executed this Contract this day of WfrNBSS: wrrNESS: FLORIDA POWER & LIGHT COMPANY Date (QS) Date Issued by: S. F Romig, Director, Rates and Tariffs Effective: July 29,2008 102