Epstein File EFTA01367066: Asset and Construction (DS10)

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Epstein File EFTA01367066: Asset and Construction (DS10)

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This document discusses asset retirement obligations (AROs) recognized by operating entities for solar energy systems as of December 31, 2014 and 2013, with figures reported in South African Rand (ZAR) thousands. The document addresses legal restrictions on assets designated for settling retirement obligations and notes that operating entities do not have restricted assets for this purpose.

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asset construction Rand

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Excerpt 1

**Asset** retirement obligation The Operating Entities recognized liabilities for **asset** retirement obligations ("AROs") for their solar energy systems, from

Excerpt 2

The **asset** retirement obligations for the years ended December 31, 2014 and 2013 are as follows: December 31, December 31, Figures in ZAR '000 2014 2013

Excerpt 3

of third party data and management judgment The Operating Entities do not have any assets that are legally restricted for the purpose of settling the **asset**