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ORDER NO. PSC -2020 -0212 -PAA -EQ <br />DOCKET NO. 20200114 -EQ <br />PAGE 27 <br />FLORIDA POWER & LIGHT COMPANY <br />Attachment A <br />First Revised Sheet No. 9.048 <br />Cancels Original Sheet No. 9.048 <br />(Continued from Sheet No. 9.047) <br />18.16 Set -Off <br />FPL may at any time, Mit shall he under no obligation to, set off any and all sunts due from the QS against sums due to the QS <br />hereunder: <br />18.1.7 Assistance With FPL's evaluation of FIN 46R <br />Accounting rules set forth in Financial Accounting Standards Board Interpretation No. 46 (Revised Decerribcr 2003) ("FIN 46R"), <br />as well as future amendments and interpretations of those Hiles, may require FPI, to evaluate whether the QS must be consolidated, as a <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 tnsis <br />at inception of the PPA and periodically as required by FIN 46R. if the result of on evaluation under FIN 46R indicates that the QS must be <br />consolidated in the financial statements of FPL, the QS agrees to provide financial statements, 'together 'with either required information, as <br />determined by FPL, for inclusion in diselosures 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 a timeframe consistent with FPL's earrings <br />release and SEC filing Schedules, to be determined at FPL's discretion The QS also agrees to fully'cooperate with PPL and FPL's <br />independent auditors in completing an assessment of the QS's .internal controls as required by the Sartanes-Oxley. Act of 2002 and in <br />performing anyaudit procedures necessary for the independent auditors to issue their opinion on the consolidated.financial statements of <br />FPI,.:.FPI. will treat any infoimation 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 cxcvulcd this Contract this day of <br />WITNESS: .FLORIDAPOWER & LIGHT COMPANY <br />WITNESS: <br />Date <br />(QS) <br />Date <br />Issued by: S. E. Romig,: Director, Rates and Tariffs <br />Effective: July 29, 2008 <br />2-2 <br />