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ORDER NO. PSC -2022 -0203 -PAA -EQ <br />DOCKET NO. 20220072 -EQ <br />PAGE 27 <br />Attachment A <br />First Revised Sheet No. 9,048 <br />FLORIDA PONNITZR Sc IJGTIT COMPANY Cancels Original Sheet No. 9.048 <br />(Caltirmed fi-(xii Sheet No. 9.047) <br />18.16 set-off <br />FPL imy at any firm, but shall be under no obligation to, set off wry mid all suns due from the QS against sums due 10 the QS <br />hereunder. <br />18.17 A,,Wstance With FPL's "nation of FIN 46R <br />Accounting rules sat foal in Financial Accounting Standards Board Interpretation No. 46 (Revised OWember 2003) ("FIN 46P"), <br />as well as future amendments and interpretations of those rules, may require FPL to evaluate whether the QS must be consolidated, as a <br />variable interest entity (as defined in FIN 46P), in the consolidated financial statements of PPL The QS agrees to filly cooperate with FPI, <br />and make available to FPI, 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 mid periodically as required by FIN 40R, If the result of an evaluation under FIN 46R indicates that the Q9 must be <br />consolidated in the financial statements of FPL, the QS agrees to ptovick financial statentents, together with other required informution, as <br />disterinined by FPL, for inclusion in disclosures contained in the footnotes to the financial statements and in M's required filings with tile <br />Securities mid Exchangc Conimission. The QS shall provide this inforntaficu to FPL in a turiefranic consistent with FPL's ewrinws <br />release and SEC filing sehedtdes, to be dotennincri at FPL's discretion. Tice QS also agrees to fully CW)Perwti! with FPL and FPL's <br />independent auditors in completing an assessment of die QS's intan;wl Mitro,13 as required by the Sarbwws-(:*dcy Act of 2002 and in <br />performing any audit procedures neveswry for the 4xiapendent auditors to issue their opinion on the consolidated financial statements or <br />FPL, FPL will treat any intomiation provided by the QS in satisfyitk% Section 18.17 as cortfidential information and shall only disclose such <br />information to the extent required by accounting and SEC rales, and any applicable laws, <br />IN WITNESS W11FREOP, the QS and FPL executed this Contract this _­ day of . <br />IFLORIDA POATR & LIGHT COMPANY <br />WITNESS: <br />WITNESS: <br />Issued by: S. I,-' Romig, Director, hates and Tariffs <br />Ettectlw: 3ttly29,2008 <br />(QS) <br />