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HomeMy WebLinkAbout1998-06-08 City Council (31)TO: City of Palo Alto City Manager’s Report HONORABLE CITY COUNCIL 9 FROM:CITY MANAGER DEPARTMENT:UTILITIES AGENDA DATE:JUNE 8, 1998 CMR:265:98 AMENDMENT TO AN AGREEMENT BETWEEN THE CITY OF PALO ALTO AND THE CITY OF ROSEVILLE TO EQUALIZE SAVINGS DUE TO THE RESTRUCTURING OF THE CALAVERAS HYDROELECTRIC PROJECT REPORT IN BRIEF In June 1991, the City of Palo Alto laid off a portion of its entitlement in the Calaveras project to the City of Roseville until the year 2005. The price of the lay-offwas based on the project’s current debt service obligation. In June 1998, the Northern California Power Agency (NCPA), the Calaveras project owner, is planning to refinance approximately $370 million of the project bonds to take advantage of the current lower interest rates. The refinancing will upset the balance of burden and benefits of the lay-off agreement between Palo Alto and Roseville. This amendment is to ensure that that balance is maintained without reducing the benefit of refinancing the project bonds. CMR:265:98 Page 1 of 3 RECOMMENDATIONS Staff recommends that the City Council approve an Amendment to the Agreement between the Cities of Palo Alto and Roseville for the Assignment of Capacity in the North Fork Stanislaus River Hydroelectric Development Project and other Electric Resources subject to nonsubstantive changes that may be added upon fmal rexdew by Roseville. BACKGROUND In September 1982, Palo Alto and other members of NCPA agreed to construct the Calaveras Hydroelectric Project (Project). At that time, Palo Alto’s entitlement share in the Project was 22.92 percent. On June 14, 1991, Palo Alto laid off6.52 percent of the Project to Roseville through the year 2004, thereby reducing its entitlement share to 16.4 percent for that period (CMR: 155:91). In mid 1997, NCPA members began discussing the possibility of refmancing up to $370 million of the project debt to take advantage of the lower prevailing interest rates. NCPA members are leaning towards refmancing options that will reduce the debt service payment in the near term and increase it in later years to improve the members’ competitive positions in the new deregulated energy markets. DISCUSSION The June 1991 lay-off agreement between Palo Alto and Roseville specified that Roseville would pay Palo Alto for 100 percent of the operating and maintenance costs and a fraction of the debt service associated with the transferred share. That fraction increased from 50 percent in 1991, by 5 percent increments per year until 2001, when the percentage reaches 100 percent. For 2001 and until the contract expires at the end of 2004, the percentage remains at 100 percent. Since some of the bonds used to finance the Project, approximately $370 million worth, are now callable, NCPA proposes to refmance these bonds. The proposed restructuring will result in savings in net debt service for Palo Alto of approximately $17.2 million in present value terms. The restrucatfing of the debt will lower the Project debt service until the end of 2004, but slightly increase it after 2004. This temporal restructuring results in a "windfall" to Roseville since the period of the lay-off is coincident with the period of lowered Project debt service. The recommended amendment to the lay-off agreement between Roseville and Palo Alto returns the "windfall" that Roseville receives due to the proposed restructuring to Palo Alto. The "windfall" due to the restructuring is approximately $2.7 million. CMR:265:98 Page 2 of 3 RESOURCE IMPACT IfNCPA proceeds with refmancing the Calaveras bonds approval of the proposed amendment will provide Palo Alto with its fair share of the savings from the refmancing by collecting approximately $2.7 million from the City of Roseville during the next 7 years. POLICY IMPLICATIONS Staff recommendations are consistent with existing City policies. On May 28, 1998, the NCPA Commission approved the refmancing that NCPA proposed. TIME LINE The Calaveras hydroelectric debt restructuring is scheduled for July or August of 1998. This Amendment must be in place prior to the day refinancing is executed. ENVIRONMENTAL REVIEW This program does not constitute a project for the purposes of the California Environmental Quality Act. ATTACHMENTS Attachment 1:Amendment No. One to Agreement between the Cities of Palo Alto and Roseville PREPARED BY:Jane Ratchye, Senior Resource Planner Tom Habashi, Assistant Director of Utilities DEPARTMENT HEAD APPROVAL: Dire~ of Utilities CITY MANAGER APPROVAL: HARRISON Assistant City Manager CMR:265:98 Page 3 of 3 AMENDMENT NO. ONE TO AGREEMENT BETWEEN THE CITIES OF PALO ALTO AND ROSEVILLE This Amendment No. One toAgreement (~Amendment") is entered into , by and between the CITY OF PALO ALTO, a chartered city and a municipal corporation of the State of California (~Palo Alto"), and the CITY OF ROSEVILLE, a chartered city and a municipal corporation of the State of California .("Roseville") (collectively, the ~Parties"). R E C I T A L S:+ WHEREAS, the parties, who are members of the Northern California Power Agency ("NCPA")~, entered into a contract entitled ~AGREEMENT FOR CONSTRUCTION, OPERATIONAND FINANCING OF THE NORTH FORK STANISLAUS RIVER HYDROELECTRIC DEVELOPMENT PROJECT, DATED AS OF SEPTEMBER i, 1982, BY AND AMONG THE NORTHERN CALIFORNIA POWER AGENCY AND THE CITIES OF ALAMEDA, BIGGS, GRIDLEY, HEALDSBURG, LODI, LOMPOC, PALO ALTO, REDDING, ROSEVILLE, SANTA CLARA, UKIA!£, AND THE PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE" (~Third Phase Calaveras Agreement"), whereby NCPA agreed to construct with tax-exempt financing the Northern Fork Stanislaus River Hydroelectric Development Project ("Project"); WHEREAS, the parties entered into acontract entitled ~AGREEMENT FOR SALE OF SURPLUS CAPACITY AND ENERGY OF THE NORTH FORK STANISLAUS RIVER HYDROELECTRIC DEVELOPMENT PROJECT, DATED AS OF FEBRUARY i, 1985, BY AND AMONG THE NORTHERN CALIFORNIA POWER AGENCY AND THE CITIES OF ALAMEDA, BIGGS, GRIDLEY, HEALDSBURG, LODI, LOMPOC, PALO ALTO, ROSEVILLE, SANTA CLARA, UKIAH, AND THE PLUMAS- SIERRA RURAL ELECTRIC COOPERATIVE" (~Surplus Capacity Agreement"), whereby the Parties and other parties agreedto the sale of surplus capacity and energy of the Project; WHEREAS, on or about June 14, 1991, the Parties entered into a contract entitled ~AGREEMENT BETWEEN THE CITIES OF PALo ALTO AND ROSEVILLE FOR THE ASSIGNMENT OF CAPACITY IN THE NORTH FORK STANISLAUS RIVER HYDROELECTRIC DEVELOPMENT PROJECT AND OTHER ELECTRIC RESOURCES" (~Agreement"), whereby Palo Alto assigned to Roseville, and Roseville accepted from Palo Alto, a portion of Palo Alto’s Project Entitlement~Percentage in the Project; WHEREAS, NCPA proposes to restructure the debt service schedules for its bonds which financed the construction of two construction projects, including the Project, with its Northern California Power Agency Hydroelectric Project Number One Revenue bonds, 1998 Refunding Series A bond~and the Northern California Power Agency Geothermal Project Number 3 Revenue Bonds, 1998 Refunding Series B ("1998 Bonds"); and 980602 syn 0071429 WHEREAS, Roseville and Palo Alto have agreed to share the savings due from the debt refunding and modify the repayment schedule as originally contemplated in the Agreement; NOW, THEREFORE, in consideration of the recitals, covenants, terms, conditions, and provisions of this /hmendment, the Parties hereby agree: SECTION I. Section 2 of the Agreement is hereby amended in its entirety to read as follows: ~2. Calaveras Assignment. Palo Alto hereby assigns to Roseville six and fifty-two hundredths per cent (6.52%) of the total Project capacity and energy, including six and fifty-two hundredths per cent (6.52%) of all enhancements included as part of the NCPA Hydroelectric Project No. i. This assignment is subject to all terms and conditions of the Third Phase Calaveras Agreement, except as expressly provided herein. a. Term. The assignment shall commence January I, 1991 and end December 31, 2004. b. Operation, Maintenance and Other Non-Capital Costs. Roseville will be responsible for all Operation and Maintenance, and other Non-Capital Costs, excluding debt service associated with six and fifty-two hundredths per cent (6.52%) of the plant and associated enhancements. c. Debt Service Payment Schedule. Roseville will pay Palo Alto a portion of the net debt service obligation associated with the Assigned Project Share of the Existing Calaveras Plant in accordance with the payment schedule attached to this Agreement as Exhibit A. Payment increases will be effective on January 1 of each year, commencing January i, 1992. Roseville will pay Palo Alto one hundred per cent (100%) of the debt service obligation associated with project enhancements not already financed and included as part of the Project as of January i, 1991. d. Voting Rights. With respect to the Assigned Project Share, Roseville shall have the right to use Palo Alto’s voting rights under the Third Phase Agreement on Operation and. Maintenance decisions up to and including December 31, 1997. Palo Alto shall retain voting rights pertaining to capital improvement projects, including enhancements. e. Capital Improvement Cost Payments. Capital Improvement Costs will be prorated between Roseville and Palo Alto according to the formula set forth in this paragraph. Roseville will pay the amount determined by multiplying the cost of the Assigned Project Share of the capital improvement 980602 syn 0071429 2 project by the fraction created by dividing the remaining term of this ~greement at the time the capital improvement becomes operational by the projected life of the capital improvement project.This proration is represented by the following formula: Roseville Capital Improvement Cost = A x B/C Where "A" equals six and fifty-two hundredths per cent (6.52%) of the cost of the capital improvement project, "B" equals the lesser of the remaining term of this Agreement at the time the capital improvement becomes operational or the projected life of the capital improvement project, and "C" equals the projected life of the capital improvement project." 980603 syn 0071429 3 SECTION 2. Except as herein modified, all other provisions of the Capacity Assignment Agreement, including any exhibits and subsequent amendments thereto, shall remain in full force and effect. IN WITNESS WHEREOF, the Parties have by their duly authorized representatives executed this Amendment on the date first above written. CITY OF PALO ALTO CITY OF ROSEVILLE Mayor Mayor ATTEST:ATTEST: City Clerk APPROVED AS TO FORM: City Clerk APPROVED AS TO FORM: Senior Asst. City Attorney APPROVED: City Attorney Assistant City Manager Director of Utilities Director of Administrative Services Attachments: ATTACHMENT A.I.: ATTACHMENT A.2.: LAYOFF ADJUSTMENT CALCULATION - EXPLANATION OF METHODOLOGY SPREADSHEET WHICH CALCULATES THE EQUALIZATION PAYMENTS 980602 syn 0071429 4 CERTIFICATE OF ACKNOWLEDGMENT (Civil Code § 1189) STATE OF COUNTY OF ) )) On notary public in and for , before me, the undersigned, a said County, personally appeared personally known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s) is/are subscribed to the within instrument, and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. WITNESS my hand and official seal. 980602 syn 0071429 5 CERTIFICATE OF ACKNOWLEDGMENT (Civil Code § 1189) STATE OF COUNTY OF )) ) On , before me, the undersigned, a notary public in and for said County, personally appeared personally known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s) is/are subscribed to the within instrument, and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. WITNESS my hand and official seal. 980602 syn 0071429 ATTACHMENT A.1. EXPLANATION OF METHODOLOGY General Description of Layoff Adjustment Calculation (Applicable to Layoff Participant X, for either Hydroelectric or Geothermal restructuring) Some NCPA Members have exchanged, or "laid off," all or a portion of their original entitlements (in both the Hydroelectric and Geothermal projects), together with their corresponding shares of project debt service, with other NCPA Members pursuant to "layoff agreements." Moreover, some of these agreements extend for only a certain number of years, meaning that a project participant that has entered into such an agreement has a greater or lesser project entitlement -- and paysa greater or lesser proportion of project debt service -- in the early years of the project when compared to the later years. At the time these agreement were entered into, annual debt service on both the Hydro and Geothermal projects was substantially level. However, NCPA proposes to restructure its project debt such that Hydro debt service requirements are much lower in the early years of the project than in later years, and Geothermal debt service requirements are much higher in the early years of the project than in later years. Although the restructuring is intended to improve the future competitiveness of both projects, NCPA understands that the shifting of project cashflow requirements from early years into later years, or vice versa, may be unfair to those Members who negotiated the exchange of project entitlements over less than the full termof the project debt. In each such case, for one party to the layoff agreement, the restructuring will produce debt service savings that are greater than that party’s proper share of the project debt, and for the other party to the agreement, savings that are lower by an equal amount. NCPA and its Members have developed a method for (a) calculating the Equalization Payment amount thus received by each such party, and (b) reimbursing the other party(s). First, each Member’s time-adjusted share of net debt service is calculated -- i.e., the present value of that party’s actual net debt service obligations, before restructuring but after all layoff agreements and other exchanges, as a proportion of the present value of total net debt service due on that project. For thig calculation, the delivery date of the new bonds is used as the present-value datel and the true interest cost of the new Hydro and Geo bonds is used as the discount rate. In the case of Palo Alto and Roseville, where only Hydroelectric debt service is subject to the layoff agreements, the true interest cost of the Hydroelectric bonds is used. Next, that party’s time-adjusted share of net debt service is calculated after the restructuring. The f’trst percentage minus the second, multipLied by the present value of total net debt service after the restructuring, is the amount of that party’s windfall from the transaction. Under the current proposal, the party realizing the windfall will reimburse the other party in annual installments over the term of the layoff agreement, in equal amounts the present value of which, using the same discount rate, is equal to the windfall. 1 | Detailed Description of Layoff Adjustment Calculation (Applicable to Layoff Participant X, for either Hydroelectric or Geothermal restructuring,) A =Total project debt service (Hydro or Geo, as applicable), net of assumed income on current debt service reserves, prior to any debt restructuring B =Present value of A to delivery date of new bonds, using I as the discount rate C =Participant X’s share of A, according to all agreements and pricing arrangements among layoff participants D =Present value of C to delivery date of new bonds, using I as the discount rate E =Total project debt service (Hydro or Geo, as applicable), net of income from defeasance escrows, after debt restructuring F =Present value of E to delivery date of new bonds, using I as the discount rate G =Participant X’s share of E, according to all agreements and pricing arrangements ’ among layoff participants H =Present value of G to delivery date of new bonds, using I as the discount rate I =True Interest Cost of aggregate restructuring transaction. The True Interest Cost is the discount rate at which the present value of new debt service (Hydroelectric and Geothermal) equals the net proceeds of the new issues (par amount, plus or minus any original issue discount or premium, plus accrued interest) less all costs of issuance. J =D divided by B K =J multiplied by F L =K minus H. This is the Equalization Payment amount to be delivered by Participant X (or, if negative, reimbursed to Participant X). M =Annual payment amount, paid July 1 of each year over the remaining term of the applicable layoff agreement. The present value of all amounts of M to be paid, to the delivery date of the new bonds, using I as the discount rate, will be equal to L. I i 1 I I I i ! ! ! ATTACHMENT A.2. SPREADSHEETWHICH CALCULATES THE EQUALIZATION PAYMENTS LayoffAdjustment Calculation (Palo Alto) The following uses the layoff agreement between Palo Alto and Roseville to illustrate the layoff adjustment calculation. The numbers are calculated using Palo Alto’s debt service, but the same procedure using Roseville’s debt service yields identical annual payments. The Aggregate Net Hydroelectric Debt Service for NCPA $1,052,365,421 Present Value of A at the True Interest Cost (NCPA’s Hydro debt in today’s dollars) $570,760,142 Palo Alto’s share of Aggregate Net Hydroelectric Debt Service, according to all agreements and pricing arrangements among layoff participants (A multiplied by the applicable percentages) $225,663,964 (This is the amount which Palo Alto would have paid under the old debt structure. It is 21.44% of A.) D Present Value of C at the True Interest Cost (Palo Alto’s Hydro debt in today’s dollars) $117,743,688 (This is 20.63% orB.) E Total NCPA Hydroelectric debt service, net of income from defeasance escrows, after debt restructuring. This includes the debt service from the Series 1998 bonds as well as existing bonds which haven’t been refunded. $1,078,468,806 F Present Value orE at the True Interest Cost $487,592,941 G Palo Alto’s share of E, according to the same percentages used to Calculate C $237,380,579 (This is 22.01% of E.) H Present Value of G at the True Interest Cost $103,318,016 (This is 21.19% ofF.) True Interest Cost (This is demonstrated on a separate page. Please note that the True Interest Cost is only calculated on the Series 1998 bonds.) 5.33% Palo Alto’s present value share of the Hydroelectric debt before restructuring $117,743,688/$570,760,145 = 20.63% K L M Palo Alto’s share of the restructured Hydroelectric debt service if their present value ¯ percentage remained the same J x F = 20.63% x $487,592,941 = $100,586,896 Difference between Palo Alto’s debt service calculated using the present value percentage of NCPA’s debt and that calculated using the annual percentage of debt service K- H = $100,586,896 - 103,318,016 - ($2,731,121) Calculation of six annual payments to be made by Roseville to Palo Alto to compensate Palo Alto for the percentage increase in NCPA debt service that Palo Alto pays as a result of the restructuring. This is calculated using the True Interest Cost $543,712 x 6 = $3,262,273 2 I I I ! ! I Net PV @ 5_33%paso Alto P~]o Alto PV @ 533%A~regate Net PV @ 5.33%P~o ~PV @ 5.33% 07/01/98 0 0 17-3780%0 0 0 0 0 0 01;01/99 16’135,246 15.736’142 17.0520%2,734,792 2"~83,327 8,014,869 7,806’945 1’366’695 1~331,240 07;01/99 24.035’303 22,823,394 17.0520%4,101.910 3,891,845 15,380,865 14’593.|87 ,2.622,745 2,488,430 Of;0 f/2000 16,5~2’027 15"324,691 16,7260%2,773,510 2,563,208 14,586,366 13.480’332 2,439,716 2,254,724 07;01/2000 24’347.027 21,917,183 16.7260%4,~3.665.868 26’437,567 23,799,087 4,421~948 3.980,635 01;01/2001 16’340.013 14’327,681 16,4000~2,679,762 2,349.740 14’325’371 12,561~25 2~49,394 2,060,057 07;01120~!24,920;013 2!’284,158 16.4000%4.086’882 3.490,602 26.955,972 23,023,068 4,420,779 3.~75,783 01/0112003 15.799.750 12,471,323 16,40~%2~91,159 2’045’297 8,177,48!6,454.786 1,341,107 1,058~85 07;01/20~3 24,859,7~0 19,113,637 16,4000%4,076’999 3.134,640 8,177,481 6’287,334 1’341,107 1,031,123 07,01/2004 25,373,025 18,509’244 16,4000%4.161.176 3.035,516 8.177,481 5.965,350 1,341,107 978.317 01/01/2005 14,987,28~10,649,376 22.9200%3,435.086 2‘440,837 8,177,481 5,$10,596 1,874,279 t’331,789 07;01/2005 25,932,28~17,962,280 22.9200%5,948,264 4,116,955 7’220,973 4,997,832 1,653,048 1,145,$03 0 I;01/20~6 14,6~6.752 9,860,942 22.9200~3,352"451 2,.260,128 13,327,075 8,984,737 3,034,566 2"059.~2 07;01/2006 26’4~6’732 17,367,1 l0 22.9200%6’061,595 3.980~%2 19,422,075 12’734,130 4,451.540 2,923,247 01;0|/2007 14,234,575 9.105,094 2~9200%3,262,565 2,086,888 13,138,827 8,404,203 3.011,419 1,926,243 07/0|/2007.27~49~’75 17,040,22 !22.9200%6,268,523 3,905,619 19.988,827 12’454,088 4.581,439 2‘854,477 0 I/01/2008 13,7~7,984 8’373,846 22.9200%3,162,498 1,919,286 12,925,466 7,844,324 2,962,317 1,797,919 07/01/2008 27,932,984 |6’512,444 22.9200%6.402,240 3.784.652 20,205’466 11,944,361 4.631,093 2‘737,647 07;0112009 2~53.787 16’016,129 22.9200%6.544.986 3,670.897 20,422’591 11,434,451 4,680,858 2’625~360 01;0112010 12.8Y7,375 7,013’332 22.9200%2,942‘326 1,607,456 12,476’696 6’8!6,285 2.859,659 1,562,272 01/01/2011 12.290.070 6.370,476 22.9200%2,816.884 1,460,113 12~22"I15 6,335,252 2.801.309 1,452,040 07~) 1/2011 30,615,070 15,457,438 22,9200%7,016’974 3.$42‘845 29,552, I 15 14,920,755 6’773.345 3.419,837 01;01/2012 I 1,678~30 5,743,480 22.9200%2,676,719 1,316.406 11.745’32!5.776,328 2,692,028 1,323,934 07/01/2012 31,428,530 15.055,519 22.9200%7,203.419 3,450.725 30,020,321 14’380,930 6,880,658 3,296’109 01;01/2013 11,018,734 5,141,488 22.9200%2,525.498 1,178,429 11.237,809 5,243302 2,575.706 1,201,856 07/01/2013 32323354 14,691~389 22.9200%7,408,604 3.367,266 30.332,809 13,877,390 6’998.120 3,180,698 07/01/2014 32,983.702 14’223,610 22.9200%7,559,864 3,260,051 27,439.462 11,832,760 6,289,125 2,712,069 01/01/2015 9,580,124 4,024,(FT7 22.9~00%2,|95,764 922,318 10,257,960 4,3~8,798 2,351,124 987,577 07/01/2015 33,980,124 13.902,881 22.9200%7,788,244 3.186,540 27,872.960 11.404,151 6’388,482 2,613,831 01;01/2016 8,799,910 3,5~7,057 22.9200%2,016.939 803,817 9,796,25|3,904,t32 2,245,301 894,827 07/01/2016 35,049,910 13,606,179 22.9200%8,033,439 3, I 18,536 28,331,251 t 0,998,033 6,493,523 2,520,749 07/01/2017 34,723,599 12.789,201 22.9200%7,958,649 2’931,285 31,372,779 11 ’355,045 7,190,64 t 2,648,416 01/01/2018 7.050~70 2,529.387 22.9200~1,615,945 579,736 8,679,137 3,113,723 1,989,258 713.665 07;01/2018 35,985~70 12,575.175 2~.9200%8,247,847 2‘882,230 31.999,137 11,182,176 7’334,202 2,562,955 0 I;01/2019 6,067.603 2,065.332 22,9200%I ’390.695 473.374 8,012,664 2,727.405 1,836,503 625~ 121 07;01/2020 38,805,479 12,207,309 22.9200%8,894,216 2,797,915 33,313,839 10,479,765 7,635,532 2,401,962 07;01/2021 40,371,405 12,049,531 22,9200%9,253,126 2,761,753 34.001,001 t0.148,176 7,793.029 2.325,962 0 I;01/2022 2,778.424 807,755 22.9200%636,815 185,137 5,962,039 1,733’308 1,366’499 397,274 07/01/2023 43,065,747 11,570,898 22.9200%9.870,669 2,652.050 33.647,151 9,040,311 7,711,927 2,072,03901/01/2024 139.868 36,605 22.9200%32,058 8.390 4,460,701 1,167,409 1,022,393 267,$70 07;0112025 0 0 22.9200%0 0 |9,539,151 4,723.&46 4,478.373 1,083,164 01/01/2027 0 0 22.9’200%0 0 3.0!3,526 673.601 690,700 154,389 Ot~l;202S 0 0 22.9200%0 0 2,580,276 $47~22~59L399 125.423 07;01/2028 0 0 22.9200%0 0 20,780,276 4,292,728 4,762,839 983.~301/01/2029 0 0 22.9200%0 0 2,125,276 427,644 487,113 98,016 O I;0 I;2030 0 0 22.9200%0 0 1,633,323 311,823 374"358 71.47007;01/20343 0 0 22.9200%0 0 21.723.323 4,039,682 4,978,986 925,89501;01/2031 0 0 22.9200%0 0 1,|16’005 202.149 2~5,788 46,33307;01/2031 0 0 22.9200%0 0 22,24 !,005 3,924,142 5,097,638 899,41301~1/2032 0 0 22.9200%0 0 572.036 98,310 131,111 22~33~;01/2032 0 0 22.9200~0 0 22.787,036 3,816’587 5,222,789 874,303 ~.,365,421 570,760,142 225,663.964 ! 17.743.688 21.44%20.63% ($43.712) ($43.7|2) ($43.712) (543.712) 1,078,468.806 487,592.941 237,380.579 103.318,016 0,262.273) 22,01%21.19% 20.63% 100,586’896 (103,318~016~ (2,731,121) i I I ~PV @ 5.33% __ Debt ~Hydro D8 q7~I/9~0 0 01~1~012 1 I.~5~5343’480 0t~t~0t7 7,95~3,0~35 0 I~ I~018 7,0~0 2.$29~ olm1~5 0 0 1,052.365,421 570.760.142 Rosevi~P, asevflle PV @ 5.33%ASg~Ktt~ Net PV @ f 33%RoseviBe ShL~ of Net Ag~g~/e Net Rmeville Skt~ ’Hydrode~tlk A~egae Net A,~regtte Net Hydro DS Hydro DS Ne/Hydro DS Debt S,=v~e Hvdm D$Hydro D$ 17.$420%0 017.8680~2.886,619 2,811.73417,8680%4.298"2~Z-4,078,084 18.1940%4,429,698 3,987,612 18.~200~3,026,170 2’633’487 1&5200~2.975,991 2.475,851 18,5200~4.$31,671 3,672,281 18.5200~4,604,026 3,539,849 18~200%2’854,492 2.137.768 18.5200~4.699,084 3,427,912 12.0~00~3,114.275 2,155.474 12.0000%3,281,949 2.044.82612.0000%1,655.758 1,004,862 12.00~Ht h600,294 921,465 IZO000%3,426,694 1’921,936 12.0000%3,506.085 1,86~,758 12.00~3.673,808 1.854,893 12.0000%3,771,424 1,~06,662 12.0000%1,236,444 547,394 12.0000%3,958,044 1,706,833 12.000~%955,032 361,120 12.0000%4,166,832 1,334,704 12.0000%846,044 303,526 12,0000%4,318,244 1.$09,~21 12.00~0~4,483,512 1,486.$3712.0000%606,638 195,923 12.0000%4,656.658 1,464,877 12.0000%4,844.$69 1,445,944 12.0000%333,411 96,93 I t 2,O00~A 5,040A 1 i 1,427.35412,0000~180,~90 49,675 12.00~]%16,784 4,393 12.0000%(980,966)(250.06~) 12.0000%0 0 IZO~0%0 0 12.0000~0 0 12.00~%0 0 12.0000%0 0 12.0~]0~0 0 12.0000~0 0 12,0000%0 0 12.0000~0 0 12.000~%0 0 12.0000%0 0 12.00~%0 12.0000%0 0 ~2.0000~0 0 0 0 0 0 8,014,869 7,806,945 t,432,097 I,.394,945 15,380,865 14"593.187 2,748,253 2.607,511 26’437.$67 23,799,087 4.810,03 !4,330,00614.325,571 12~61.325 2,653,096 2,326,35726,935.972 23,023, ~0~8 4,992,246 4,263,8?2 8,177,481 6.626’697 1,514,469 1,227,264 8,177,48!6,124.227 1,514,469 1,134,207 8,177,481 5.965,350 I.$14,469 1,104,783 8,177,481 5.810,596 981,298 697,271 13,327,075 8,9~4,737 I.$99,249 1,078.16819,422’075 L~754,130 2’330.649 1,530.496 13,|38,827 8,404,203 1,576.659 1,008.504 19,988,827 12.454,088 2.398,659 1,494,491 12.925.466 7,844.324 1,551,056 941.319 20.205,466 11.944.361 2’424,656 1,433,323 20,422.591 l 1,454,451 2.450311 1,374,554 12.476,696 6,816,285 1,497,204 817,954 12,222,115 6,335,252 1’466,654 760.230 29.552,115 14,920,755 3.546,254 1390.491 11.745,321 5,776,328 1,409,439 693,159 30.020.32!14,380,930 3,602,439 1.725.712 30,532.809 13,87"/,390 3,663,937 1.665,287 I 0,694,462 4,734,615 1,283,335 568,154 27,439,462 11,832,760 3,292,735 1,419,931 I0,257,960 4,308,798 1~30.955 517,056 28,331.251 10.998,033 3,399350 1,319,764 9.307g}9 3,519,492 1,116,933 422,339 31,372,779 I I,555,045 3,764,733 1,386,605 8,679,137 3,113,723 h041.496 373,647 31,999,137 11,182"176 3,839,896 1,341,861 8,01Z664 2.727,405 961,520 327,289 32,6?2,664 t0,83Z832 3,920,720 1,299.940 7,363.839 2~375,189 883,661 285,383 33,313,839 10.479.765 3,997,661 1,257.572 6’681,001 2,047,166 801,720 245,660 34,001,001 10,148,176 4,080,120 1,217.781 5,962,039 1.733.308 715,445,207,997 34,64~,039 9,S11,4|9 4,157,645 5,207,151 1,436,318 624,858 172,358 33,647,151 9,040,311 4,037,658 1,084,837 4,460,70 [1,167,409 535,284 140,089 29.150,701 7,431,107 3,498,084 891,733 3,8|9,151 948,322 458~298 113,799 19,539,151 4,725.846 2,344,698 567.102 20,343.526 4,429,339 2.441,223 531,521 2,580,276 ¯ ~47~222 309,633 65.667 20,780,276 4,292,728 2,493’633 515,127 2.125~76 427.644 255.033 51,317 21,230,276 4.161.090 2~47.633 499.33 1.633.323 311.823 19~,999 37.419 21.723.323 4.039.682 2.606.799 484.762 1.116.005 202.149 133.921 24,25~ 22,241,005 3.924,142 2,668,921 470.897 572,036 , 9~,310 68,644 11,797 Roseville’s Time.Adjutted (PV) Shtn~ of O6~atl Hydroe]a~t~¢ Debt Gm.~ 35m: 12.91% 1.078,468.806 487"592,941 543,712 $43,712 $43’712 $43.712 $43.712 $43,712 139,220,~S 66,949.439 3.262"2q3 PV 5ha~: 13.73% ] 14.29% 69,680’559 (66~949,439~ 2.731,121 page S2