Total voluntary turnover 7.14 % 4.89 % Critical voluntary turnover 0.92 % 0.63 % in senior management positions 11.19 % 11.30 % Female employees



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Economic dimension 2015 2014 Total revenue ( k) 3,390,448 3,295,283 Purchases from local suppliers 67.33 % 76.21 % Payment to Public Administration ( k) 254,457.68 66,319.5 Significant financial support received from governments ( k) 35,603.17 16,232 R&D and innovation Investment in R&D and innovation ( M) Employees dedicated to R&D and innovation 895 870 Granted patents accumulated 337 269 R&D and innovation investment effort (R&D and innovation investment/ revenues )*100 Social dimension 2015 2014 Employees Job creation (1) -6.40 % 4.53 % Critical voluntary turnover Total voluntary turnover 7.14 % 4.89 % Critical voluntary turnover 0.92 % 0.63 % in senior management positions 11.19 % 11.30 % Female employees in middle management 21.19 % positions 22.30 % Training (hours of training / number of employees) (2) 15.96 15.88 Absenteeism 2.78 % 1.86 % Frequency rate 7.42 13.85 Work-related accidents Severity rate 0.18 0.22 Suppliers Analysis Supplier of analyses suppliers with involving respect human to human rights, rights, labor practices and and environmental impact Percentage Total number of of the high-risk total number suppliers of high-risk in terms suppliers of human that rights, have labor been audited practices with and respect environmental to human impact rights, that labor have practices been audited and environmental impact Communities 14,559 12,391 1 % 2.61% 3 % Total investment in social action ( M) (3) 3.7 4.3 Countries in which the company operates and conducts social engagement activities (3) 16 20 Volunteering hours 5,903 2,612 Corruption FCPA compliance analyses performed (4) 2,957 3,587 Employees trained in company anti-corruption policies and procedures 937 943

Environmental dimension 2015 2014 Energy Energy consumption (GJ) (primary, electric, thermal) 39,825,452 41,653,425 Energy consumption intensity (GJ)/ revenues 11,75 12.64 Emissions Direct emissions (t CO 2eq ) Direct emissions from biomass (t CO 2eq ) Indirect emissions (tco 2eq ) 1,842,390 1,428,489 2,327,260 2,004,329 1,466,997 1,984,842 GHG emission intensity (tco 2eq )/Revenues 1.65 1.66 Water withdrawal Desalinated water produced (m 3 ) 35,508,492.32 32,968,852.00 Seawater withdrawal (m 3 ) 86,888,333.15 76,298,182.64 Water withdrawn from other sources (m 3 ) 16,062,974.69 25,151,256.99 (1) The ratio was computed based on average employee headcount data in order to eliminate the seasonal component. (2) In calculating the average number of training hours per employee, trainee hours were not taken into account and average headcount data was taken as the basis without including interns. (3) 2015 data on investment in social engagement and the number of countries in which the company operates and carries out community CSR activities or actions was calculated in accordance with LBG (London Benchmarking Group) methodology; this was not the case in the first half of 2014. (4) FCPA: Foreign Corrupt Practices Act. ( ) These indicators are reported as of 31/12/2015.

Responsible Management Balance Sheet Indicators Economic dimension Total revenue: total of company product sales and provision of services and construction contracts. (GRI G4-9- EC1) Purchases from local suppliers: sum total of expenditures attributed to purchasing products and services from local providers divided by the sum total of expenditures attributed to purchasing products and services * 100%. (GRI G4- EC9) A local supplier is understood to be any provider who has a fixed business base in the country in question, is considered to be a resident of the same for tax purposes, and issues their invoices with a tax identification numbers issued by the tax authority in said country. Payment to Public Administration: total amount of taxes paid by group companies. Included in this total are the following taxes: (GRI G4- EC1) - Income tax. - Tax on employee wages. - Movable capital yield tax (interest, dividends). - Rental tax. - Value-Added Tax [VAT to be paid in / to be returned = VAT paid (positive sign) + VAT charged (negative sign)] - Canary Islands Indirect General Tax [IGIC to be paid in / to be returned = IGIC paid (positive sign) + IGIC charged (negative sign)] - Tax on economic activities. - Real estate tax. - Equity transfer tax = onerous equity transfers + corporate operating tax + tax on documented legal acts. - Construction taxes and fees. - Ecological taxes. - Other taxes, fees and levies. Significant financial support received from governments: significant direct or indirect financial benefits that do not represent a transaction of goods or services, but which rather imply an incentive or compensation for actions performed, costs of acquiring assets or expenditures incurred. (GRI G4- EC4) Investment in R&D and innovation: total investments made by the company in R&D and innovation. Employees dedicated to R&D and innovation: all employees (without including scholarship holders or interns) whose main duties are devoted to R&D&I (not limited to researchers only) and/or who provide service solely to R&D&I. Granted patents accumulated: number of accumulated patents granted since 2007.

R&D and innovation investment effort: percentage obtained from dividing the total number of investments made by the company in R&D and innovation by total sales of company products and provision of services and construction contracts * 100 %. Social dimension Job creation: percentage of employment created over the same period of the previous year, taking into consideration the average company staff. (GRI G4- LA1) Critical voluntary turnover: number of critical exits divided between average staff (excluding interns and operators) * 100%, considering the past 12 months. (GRI G4- LA1) Total voluntary turnover: number of voluntary exits divided between average staff (excluding interns and operators) * 100%, considering the past 12 months. (GRI G4- LA1) A voluntary exit is understood to occur whenever an employee voluntarily leaves the company. This indicator gauges the company s ability to retain talent. Women in senior management positions: total number of women holding senior management positions over the total number of the company s members of senior management as of the end of the period. (GRI G4-10 - LA12) Women in middle management positions: total number of women holding middle management positions over the total number of the company s members of middle management as of the end of the period. (GRI G4-10 - LA12) Training (hours over the average number of employees): average number of training hours conducted per employee. Training hours are understood to be the sum total of hours performed or dedicated (convened hours are not computed) to training. In calculating the average number of training hours per employee, internship hours were not taken into account, and the data was taken from the average staff figure without including interns. (GRI G4-LA9) Absenteeism: sum total of hours of absenteeism among company employees divided by the total number of working hours * 100. (GRI G4-LA6) Work-related accident rate: this refers to the occurrence of accidents affecting company employees on occasion or consequence of work. (GRI G4-LA6) - Frequency rate: number of accidents for every million hours worked - Severity rate: number of lost working days for every thousand hours worked Supplier analyses involving human rights, labor practices and environmental impact: screenings performed among suppliers in the areas of

human rights, labor practices and environmental impact (excluding internal suppliers within Abengoa). (GRI G4-HR10 - LA14 EN32) Total number of high-risk suppliers in terms of human rights, labor practices and environmental impact that have been audited: number of high-risk suppliers detected in matters of human rights, labor practices and environmental impact that have undergone auditing over the total number of high-risk suppliers detected after undergoing evaluation according to their country of location and nature of the product or service supplied or type of activity. (GRI G4-HR10 - LA14 EN32) Total investment in social action: total investment made in CSR actions or activities undertaken by the company. (GRI G4-EC1- SO1) This figure includes company s monetary, time and/or in kind contributions to the community, as well as management costs associated to their execution according to LBG (London Benchmarking Group) methodology. Countries in which the company operates and conducts social engagement activities: total number of countries in which the company operates and conducts social engagement activities or investment in social action. (GRI G4-EC1-SO1) Volunteering hours: total number of hours dedicated to volunteering by company employees through either distance or on-site volunteering FCPA compliance analyses performed: total number of analyses performed to verify compliance with the Foreign Corrupt Practices Act, the U.S. law pertaining to corrupt practices abroad. Employees trained in the company s anticorruption policies and procedures: total number of employees who have received training in the area of anticorruption. Included are courses conducted on the company s Code of Conduct. (GRI G4-HR2-SO4) Environmental dimension Energy consumption (GJ): energy consumption (use of primary, electrical and thermal energy). (GRI G4-EN3) Energy consumption intensity: ratio obtained by dividing the company s energy consumption by total sale of products, service provision and construction contracts. (GRI G4-EN5) Direct emissions (t CO 2eq ): direct emissions released into the atmosphere as the result of company activity, without including biomass. Direct emissions come from sources owned by or under the control of the company. (GRI G4-EN15)

Direct emissions from biomass (t CO 2eq ): direct emissions produced by company activity and which are derived from biomass. (GRI G4-EN15) Indirect emissions (t CO 2eq ): indirect emissions released into the atmosphere and produced by company activity. Indirect emissions are the result of company activities but have their origin in sources that are neither owned nor controlled by the company: emissions resulting from the production of electricity used by the company, transportation of acquired fuel, employee transportation and commutes, emissions from the supplier chain. (GRI G4-EN16-EN17) GHG emission intensity: ratio obtained by dividing the company s GHG emissions by total sales of products, provision of services and construction contracts. (GRI G4-EN18) Desalinated water produced (of m 3 ): total amount of desalinated water produced through the processes for desalinating seawater performed by the company. Seawater withdrawal (of m 3 ): total amount of water withdrawn for the desalination processes carried out. (GRI G4-EN8) Withdrawal of water from other sources (of m 3 ): total amount of water withdrawn from a source other than seawater: river water, grid water, well water, rainwater and used water. (GRI G4-EN8)

A free translation from the original in Spanish. In the event of a discrepancy, the Spanish language version prevails. INDEPENDENT ASSURANCE REPORT ON THE RESPONSIBLE MANAGEMENT BALANCE SHEET 30 JUNE 2015 To the Management of Abengoa, S.A.: We have reviewed the indicators included in the Responsible Management Balance Sheet (hereinafter referred to as the Balance Sheet ) of Abengoa, S.A. and its group of companies (jointly referred to in this report as Abengoa ), for the first half-year ended 30 June 2015, prepared in accordance with the criteria established in the Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI) version 4 (hereinafter referred to as G4 GRI Guidelines ) and the internal Protocols of Abengoa s Integrated Sustainability Management System (ISMS), as described in the explanatory notes Responsible Management Balance Sheet Indicators, annexed to the Balance Sheet. Responsibility of Abengoa s Management Abengoa s Management is responsible for the preparation, contents and presentation of the indicators included in the Balance Sheet in accordance with the G4 GRI Guidelines and the internal Protocols of Abengoa s Integrated Sustainability Management System (ISMS). Management is also responsible for establishing, implementing, adapting and maintaining the internal management and control systems from which information is obtained. Our responsibility Our responsibility is to issue an independent review report to give a limited assurance conclusion based on the procedures applied in our review in accordance with the International Standard on Assurance Engagements 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (ISAE 3000), issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). Our report, including the conclusion, has been prepared solely in Abengoa s Management interest in accordance with the terms and conditions of our engagement letter. Procedures carried out The procedures we perform are based on our professional judgment and have included consultation, process observation, inspection of documentation, analytical procedures, recalculations and test of details by sampling, which have generally been as follows: Meetings with Abengoa staff from various departments involved in preparing the Balance Sheet, to ascertain the procedures for gathering the information and the control environment applied to each indicator and to obtain the information required for the external review. Analysis of the adaptation of the indicators included in the Balance Sheet to the G4 GRI Guidelines and the internal Protocols of Abengoa s Integrated Sustainability Management System (ISMS). Analysis of the processes used in compiling and in internal control and validating the indicators presented in the Balance Sheet, including review of controls. PricewaterhouseCoopers Auditores, S.L., C/Concejal Francisco Ballesteros, 4, 41018 Sevilla, España Tel.: +34 954 981 300 / +34 902 021 111, Fax: +34 954 981 320, www.pwc.es R. M. Madrid, hoja 87.250-1, folio 75, tomo 9.267, libro 8.054, sección 3ª. Inscrita en el R.O.A.C. con el número S0242 - CIF: B-79 031290

Verification, by review tests applied to a selected sample, of the information for the 2015 first half of the year of the indicators included in the Balance Sheet. We have also verified that the information has been adequately compiled from the data provided by Abengoa s sources of information. In the case of financial information included in the Balance Sheet, we have verified that it is obtained from the Consolidated condensed interim financial statements of Abengoa for the 2015 first half of the year, which were reviewed by independent third parties. Verification that the indicators related to energy consumption and greenhouse gases emissions included in the Balance Sheet and its adaptation to Abengoa s internal standard NOC-05/003 have been verified by independent third parties in accordance with ISO 14064-3. The scope of a limited review is substantially less than that of a reasonable assurance review and, consequently, such reviews provide less assurance. In no event may this report be understood to be an audit report. Our Independence and Quality Control Our firm applies International Standard on Quality Control 1 (ISQC 1) and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have complied with the Code of Ethics issued by the International Ethics Standards Board for Accountants (IESBA), which includes the requirement of independence and other requirements based on the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Conclusion On the basis of the results of our review, nothing has come to our attention that causes us to believe that the indicators included in the Responsible Management Balance Sheet of Abengoa, for the first half-year ended 30 June 2015, contain significant mistakes or have not been prepared, in all material respects, in accordance with the G4 GRI Guidelines and with the internal Protocols of Abengoa s Integrated Sustainability Management System (ISMS). PricewaterhouseCoopers Auditores, S.L. Mª Luz Castilla 30 July 2015 Page 2 of 2

Verification Statement of AENOR for ABENGOA on the sustainability indicators related to energy consumption, direct GHG emissions and indirect GHG emissions corresponding to the period January-June 2015 Introduction Abengoa (hereinafter the company) commissioned the Spanish Association for Standardisation and Certification (AENOR) to make a reasonable revision of the sustainability indicators related to energy consumption, direct GHG emissions and indirect GHG emissions corresponding to the period January-June 2015. The scope of the verification is established for the companies belonging to Abengoa listed in Annex I of the present statement. Organisation: Abengoa, Campus Palmas Altas c/ Energía Solar, 1-Palmas Altas 41014 Seville (Spain). Representatives of the Organisation: Fernando Martinez Salcedo, Sustainability Secretary, and José Manuel Delgado Rufino, manager of the Corporate Control Department. Abengoa was responsible for reporting its sustainability-related indicators according to the internal procedure NOC-05/003. Objective The objective of the verification is to provide stakeholders with an independent and professional opinion on the information and data reported by Abengoa related to the indicators mentioned above. Materiality For the verification it was agreed to consider as material discrepancies those omissions, distortions or errors that could be quantified and result in a difference of more than 5% with respect to the total value of each indicator. Criteria The criteria and information that have been taken into consideration to carry out the verification were the following: 1) Internal Standard of Abengoa NOC-05/003 Quality and Environment Management. Sustainability Management. Greenhouse gas emissions inventory 2) Standard ISO 14064-3:2006: Specification with guidance for the validation and verification of greenhouse gas assertions AENOR waives any responsibility for decisions, regarding investment or of any other type, based on this statement. Page 1 de 9

Conclusion Based on the above, in our opinion the information on the sustainability indicators related to energy consumption, GHG direct emissions and GHG indirect emissions corresponding to the period January-June 2015 is in accordance with NOC 05/003. Due to the fact that the indicators subjected to verification follow a continuous update process to the closing of the period 2015, the values corresponding to period January-June 2015 will be updated once the mentioned closing is done. In consequence with this Declaration below is a list of the data that were finally verified: Energy consumption (GJ) Primary energy consumption (GJ) Electrical and heat power energy consumption (GJ) Direct GHG emissions (tco2e) Direct GHG emissions (no biomass) (tco2e) Direct GHG emissions from biomass (tco2e) Energy indirect GHG emissions (tco2e) Other Indirect GHG emissions (tco2e) 39.825.452 37.256.220 2.569.232 3.270.879 1.842.390 1.428.489 300.935 2.026.325 Lead Verifier: Raúl BLANCO BAZACO Environment Manager: José MAGRO GONZÁLEZ Madrid, 29 July 2015 Page 2 de 9

Annex I. List of Companies belonging to Abengoa included in the verification scope Abeinsa Engineering Pvt Ltd. Abacus Management LLC ABD Turquía Abeima Abeima Sri Lanka COMPANIES Abeima Teyma Abengoa Perú Ortak Girisimi Abeima Teyma Infraestructures Ghan Limited (L40) Abeima Teyma Zapotillo SRL de CV Abeinsa Asset Management S.L. Abeinsa Brasil Projetos e Construções ltda Abeinsa Business Development España Abeinsa Business Development India Abeinsa Business Development México S.A. de C.V. Abeinsa Business Development Sp. z o.o. Abeinsa Business Development, LLC. (USA) Abeinsa Engineering Inc Abeinsa Engineering SA de CV Abeinsa EPC España Abeinsa EPC Kaxu Abeinsa EPC Khi Abeinsa EPC México Abeinsa EPC Southern Africa Abeinsa EPC USA Abeinsa EPC Xina (Pty) Ltd Abeinsa Ingeniería y Construcción Industrial, S.A. Abeinsa Operation and Maintenance S.A. Abeinsa Pasadena Cogeneration Project Abeinsa Power Structures India Abeinsa Teyma Barka LLC Abencor Abencor Brasil Comercio e Logistica de material Eletrico Ltda Abencor México SA de CV Abencor Perú S.A. Abencor South Africa Pty. Ltd. Abencor USA LLC Abener Abener Energía SA, sucursal Polonia Abener Energie S.A.R.L. Abener Ghenova Ingeniería S.L. Abener North America Abener-Teyma Solana Abengoa Australia Pty Ltd Page 3 de 9

COMPANIES Abengoa Bioenergia Agroindústria - Agrícola Abengoa Bioenergia Agroindústria - São João Abengoa Bioenergia Agroindústria - São Luiz Abengoa Bioenergía Brasil S.A. Abengoa Bioenergia Inversiones, S.A. Abengoa Bioenergía Nuevas Tecnologías, S.A Abengoa Bioenergía San Roque, S.A. Abengoa Bioenergia Santa Fé Ltda Abengoa Bioenergía, S.A. Abengoa Bioenergy Biomass of Kansas, LLC Abengoa Bioenergy Corporation Abengoa Bioenergy Corporation - Colwich Abengoa Bioenergy Corporation - Portales Abengoa Bioenergy Corporation - York Abengoa Bioenergy Engineering & Construction, LLC Abengoa Bioenergy France, S.A. Abengoa Bioenergy Netherlands, B.V. Abengoa Bioenergy New Technologies, Inc. Abengoa Bioenergy of Illinois, LLC Abengoa Bioenergy of Indiana, LLC Abengoa Bioenergy of Kansas, LLC Abengoa Bioenergy of Nebraska, LLC Abengoa Bioenergy Outsourcing, LLC Abengoa Bioenergy Trading Europe, B.V. Abengoa Bioenergy Trading US, LLC Abengoa Bioenergy UK, Ltd Abengoa Bioenergy US Holding, Inc Abengoa Brasil Adminsitração Predial ltda Abengoa Chile Abengoa Cogeneración Tabasco, S. de R.L. de C.V. Abengoa Colombia S.A.S Abengoa Concessions Abengoa Concessions Infrastructure Abengoa Concessões Brasil Holding S/A Abengoa Construção Brasil Ltda Abengoa Greenfield Brasil Holding Abengoa Hidrógeno Abengoa México Abengoa Peru Abengoa Research, S.L. Abengoa S.A. Abengoa Servicios Abengoa Solar Chile, SpA Page 4 de 9

Abengoa Solar España Abengoa Solar Holdings USA Inc. Abengoa Solar Industrial Systems Abengoa Solar LLC Abengoa Solar NT COMPANIES Abengoa Solar Power South Africa (Pty) Ltd. Abengoa Solar South Africa (Pty) Ltd. Abengoa Solar, S.A. Abengoa T&I Abengoa Water Abengoa Water Beijing Abengoa Water USA Abengoa Yield, plc Abenta Construção Brasil ltda Abentel Abratey Construção Ltda ABY Servicios Corporativos, S.L. ACT Holding SA de CV Advanced Feedstocks of Kansas AEC Biomass USA LLC Aguas de Skikda Arizona Solar One LLC Asa Iberoamerica Asa Investiment Brasil ltda ASI Operations Inc. ATA GP Oregon GE ATE IV São Mateus Transmissora de Energia SA ATE V Londrina Transmissora de Energia S/A ATE VI Campos Novos Transmissora de Energia SA ATE VII Foz do Iguaçu Transmissora de Energoa SA ATE VIII Transmissora de Energia S/A ATE XIX Transmissora de Energia S.A. ATE XVI Transmissora de Energia S.A. ATE XVII Transmissora de Energia S/A ATE XVIII Transmissora de Energia S.A. ATE XX Transmissora de Energia S.A ATE XXI Transmissora de Energia S.A. ATE XXII Transmissora de Energia S.A. ATE XXIII Transmissora de Energia S.A. ATE XXIV Transmissora de Energia S.A. ATN ATN 2 ATN 3 S.A. Page 5 de 9

ATS Aurorex SA Balofix SA (AEC Corp) COMPANIES Biocarburantes de Castilla y León, S.A. Bioetanol Galicia, S.A. Cadonal CIL Torrecuellar S.A. Codesa Comemsa Consorcio Ambiental del Plata Construtora Integração Ltda Covisa CSP Atacama 2, S.A. CT Palmas Altas Ecoagrícola, S.A. Ecocarburantes Españoles, S.A. Energoprojekt Gliwice S.A. EP Abener Energía Baja California Sur IV EP Abener Inabensa NP Tabasco II EP Abener Teyma Paysandú EP Cerro Dominador EP Inabensa Kuwait EP Inabensa Teyma Eólica del Tala EP Inabensa Teyma Peralta EP Inabensa UK EP Teyma Agua Prieta II EP Ute Abener Inabensa NP Tabasco I EP UTE Abener Teyma Atacama II EP UTE Abener Teyma Inabensa Atacama I EP UTE Abener Teyma Norte III EP UTE Ashalim EP UTE Dead Sea Eucomsa Filial Abener Inabensa Centro Morelos I GIRH, S.A. Helioenergy Electricidad Dos, S.A. Helioenergy Electricidad Uno, S.A. Helios I Hyperion Energy Investments, S.L. Helios II Hyperion Energy Investments, S.L. Hugoton Inabensa Bharat Inabensa France Inabensa Maroc Page 6 de 9

Inabensa Rio Inabensa Saudí Arabia, LLC Inabensa Tianjin Instalaciones Inabensa. S.A Kaxu CSP O&M Company (Pty) Ltd. Kaxu Solar One (Pty) Ltd. Khi CSP O&M Company (Pty) Ltd. Khi Solar One (Pty) Ltd Manaus Construtora ltda Manus Transmissora de Energia SA Mojave Mojave Solar LLC Myah Bahr Honaine, S.P.A. Nicsa COMPANIES Nicsa Fornecimento de Materiais Elétricos, S.A. Nicsa Industrial Supplies Nicsa México Nicsa Perú Norte Brasil Transmissora de Energia SA Omega Operação e Mnautenção de Linahs de Transmissão SA Omega Perú Operación y Mantenimiento S.A. Operación y Mantenimiento Uruguay S.A. (Omega) Palmatir Rioglass Solar 2 Rioglass Solar, S.A Sanlúcar Solar, S.A (PS10) SDI Shariket Tenes Lilmiyah Spa Simosa Simosa IT Simosa IT Uruguay Simosa IT USA Societé d Eau Désalée d Agadir Solaben Electricidad Dos, S.A. Solaben Electricidad Seis, S.A. Solaben Electricidad Tres, S.A. Solaben Electricidad Uno, S.A Solacor Electricidad Dos, S.A. Solacor Electricidad Uno, S.A. Solar Power One Solar Processes, S.A.(PS-20) Solnova Electricidad Cuatro, S.A. Solnova Electricidad Tres, S.A. Page 7 de 9

Solnova Electricidad, S.A. Son Rivieren (Pty) Ltd Teyma Abengoa Teyma Construcción Teyma España Teyma Forestal Teyma Gestión Ambiental Teyma India Teyma Internacional, S.A. Teyma Renovables Teyma Sociedad de Inversión Teyma South Africa Private Limited Teyma Zona Franca Transportadora del Norte Transportadora Rio Coronda S.A. UTE Abeima Agadir UTE Abeima Agadir I UTE Abeima Teyma Barka UTE Abeima Teyma Nungua UTE Abeima Teyma Zapotillo UTE Abener Hassi R`Mel O&M COMPANIES UTE Abener Inabensa Centro Morelos I UTE Abener Inabensa NP Tabasco II UTE Abener Teyma Atacama II UTE Abener Teyma Cerro Dominador UTE Abener Teyma Emirates I UTE Abener Teyma Helioenergy Ecija I UTE Abener Teyma Helioenergy Ecija II UTE Abener Teyma Helios Campo de San Juan I UTE Abener Teyma Helios Campo de San Juan II UTE Abener Teyma Inabensa Atacama I UTE Abener Teyma Norte III UTE Abener Teyma Paulputs UTE Abener Teyma Paysandú UTE Abener Teyma Solaben I UTE Abener Teyma Solaben VI UTE Abener Teyma Solacor El Carpio I UTE Abener Teyma Solacor El Carpio II UTE Abener Teyma Solar Tabernas UTE Abener Teyma Upington Ute Almería UTE Ashalim - Eucomsa - Abeinsa Engineering UTE Baja California Sur IV Page 8 de 9

COMPANIES UTE Chennai UTE Dead Sea UTE Desaladora Qingdao Construcción UTE Desaladora Tenés Construcción UTE Ghana UTE Inabensa Abencor Macchu Picchu Tintaya UTE Inabensa Teyma Eólica del Tala UTE Skikda UTE Solaben II UTE Solaben III Ute Ténès UTE Xina XiNa CSP South Africa (Pty) Ltd. Xina Solar One (Pty) Ltd. Zeroemissions Zona Norte Engenharia, Manutenção e Gestão de Serviços S.A. Page 9 de 9