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ORDER NO. PSC -2023 -0180 -PAA -EQ <br />DOCKET NO. 20230046 -EQ <br />PAGE 26 <br />FLORIDA POWER & LIGHT COMPANY <br />(Continued from Sheet No; <br />aaw-off <br />Attachment A <br />Page 21 of 42 <br />First Revised Sheet No. 9.048 <br />Cancels Original Sheet No. 9.048 <br />i - AtMW time; ?tut shalt be under. no obligation to, a LCOarty and, 011, t cans dtlerflAM ft QS aggit #. ,.41u4 tct;lWe <br />I-9.I!'Assistance W&-PPV'g evaluation of FIN 46R <br />Accounting rules safiott(t in Financial Accounting Standards Board Interpretation No. 46 (Revised December 2003) CFIN 46R'), <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 46R), in the consolidated financial statements of FPL. The QS agrees to fullycooperate; with FPL <br />and make available to FPL all financial data and other information, as deemed necessary by FPL, to perform that evaluation an a timely basis <br />at inception of the PPA and periodically as requited by 46R. lfthe result of an 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 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 Excharige Commission ('SEC). The QS shall provide this information to FPL in a timeframe consistent with FPL's earnings <br />release and SEC filing schedules, to be detemrined at FPL's discretion The QS also agrees to fully cooperate' with FPL and FPL's <br />indepeiulent auditorsin 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 necessary .for the independent, auditors to issue their opinion on the consolidated :financial statements of <br />FPL. FPL will treat any information provided by the QS in satisfying Section 18.17 as confide tial information and shall only disclose such <br />information to the extent required by accounting and SEC rules andany applicable laws.. <br />IN hVlRdlsS& meted" .� ...W... —.. ice' <br />'n0RM ' . *LX0T,. , ANY <br />V�Pl'lU1SS; <br />Date <br />Wim <br />L11�b <br />T.......A t.... C L` D.....:._ T:_.__1w'i�i'. Oi3s-.:s ,.atLY-:�. ..•� <br />U oOlve. MV 29 <br />