2014

2 3 4 6 14 19 29 35 37 38 40 41 42 43

Clifton House 75 Fort Street P.O. Box 1350 Grand Cayman KY1-1108 Cayman Islands 199 18 1805 Appleby Trust (Cayman) Ltd. Clifton House 75 Fort Street P.O. Box 1350 Grand Cayman KY1-1108 Cayman Islands 183 17 1712-1716 www.boerpower.com 2

2,048,454 1,353,992 1,221,214 1,014,589 911,059 548,878 361,894 324,437 295,254 215,789 (94,394) (17,027) (30,296) (42,276) (28,563) 454,484 344,867 294,141 252,978 187,226 458,917 345,109 294,141 252,978 180,107 (4,433) (242) 7,119 108,997 100,958 115,217 84,471 74,580 62,836 46,688 335,792 304,756 314,834 269,376 89,410 3,761,538 2,920,654 2,078,927 1,770,485 1,668,967 (1,902,118) (1,260,257) (650,146) (521,049) (392,020) (2,340) (2,574) (5,968) (6,475) 2,192,872 1,962,579 1,737,647 1,512,337 1,366,357 2,193,447 1,958,821 1,737,647 1,512,337 1,366,357 (575) 3,758 3

3,38514% 33 1,540 (Grupo De Empresas Temper, S.L.) 100 461871 8 4

1111 11 2014 2014 5

3.3% EDS ieds EE iedsee 45 MVset-12 PMW2810SBSPMW (Grupo De Empresas Temper, S.L.) ieds 80 6

80% Tajan LLP 33 SBS-63/SBS-250 2,511,365,000iEDSEE 7

2,048,454,00051.3% 458,917,000 33.0%iEDSEE 51,239,00062,689,000 43,946,00011,177,000 4,097,330,000 3,225,410,0001,904,458,0001,262,831,000 2,192,872,0001,962,579,000 8

iedseeee EDS EDS ieds EDS9,615,000 9,893,0000.5%0.7%EDS2.8% 2,474,0002,971,000 16.7% iedsedseds ieds EDS30.0% 25.7% ieds EDS ieds ieds1,156,832,000 914,568,00056.5%67.5% ieds26.5% 372,149,000 321,134,000 15.9% ieds35.1% 32.2% 9

EE ieds EE EE EE688,574,000 236,492,00033.6%17.5%EE 287,551,000113,072,000 154.3% EE47.8%41.8% 10

193,433,000 193,039,0009.4%14.3% 0.2%60,262,000 50,173,000 20.1% 26.0% 31.2% 4,20224% 80%iEDS EE 20% 40% 51% 30% 1,287,000,000852,000,0001,859,000,000 1,660,000,0002,195,000,000 1,965,000,000421,000,000 430,000,000 11

30327 2762278 27156215 1,2901,342 93,000,000102,000,000 215,625,000 1,251,000,0001,067,000,000 12

1 266,637 25% 195,849 70,788 373,291 35% 283,151 90,140 159,982 15% 68,456 91,526 85,324 8% 6,693 78,631 EE 74,658 7% 33,331 41,327 106,655 10% 106,000 655 1,066,547 100% 693,480 373,067 1 373,000,000 35% 283,000,000 283,000,000 13

41 Sydenham International Group Corporation Green Essential Limited Temper Energy International, S.L. 41 Sydenham International Group CorporationGreen Essential LimitedBoer Power Middle East DMCC PT. Boer Power System Indonesia 48 14

68 41 52 Yancoal Australia Ltd. YAL 8325 2186169 1033A 600280656 67212903380 938 1819 1856 15

45 The Association of Hong Kong Accountants 828 19912020 1023 2299 51 16

42 50 Antonio MACERA Antonio MACERAMacera63Macera Macera Macera 51 Moeller Moeller 17

41 45 41 48 42 18

A.2.1A.6.7 19

(i) 4 4 (i) 4 4 4 4 (i) 3 4 4 4 4 4 4 4 4 4 4 4 (i) 14 3.10(1) 3.10(A) 3.10(2) 3.13 20

A.2.1 A.2.1 A.4.1 (i)(ii) 108109 21

22

2 2 2 2 2 2 2 2 2 2 3.21 3.23 23

3 3 3 3 3 3 1 3 24

1 1 1 1 1 1 1 1 1 1 25

2,094 989 224 371 3,678 26

1 1 1 0 1 0 1 1 1 A.6.7 64 212 27

yc.kwok@boerpower.com(852) 2544 7272 199 18 1805 (i) 1410 (ii) 21 20 yc.kwok@boerpower.com(852) 2544 7272 199 18 1805 28

17 37 18 108,997,000 19115,217,000 100,0002013 1,715,000 13 30(c) 30(c)(ii) 28 30(a) 30(e) 29

33% 9% 6% 22% 5% 108 108109 30

8 9 (i) 0.1% (ii) 5,000,000 28 31

1.00 (a) (b)(c) (a) (b) (c) 10%77,812,500 1% 7,000,000 15,500,00015,500,000 3,980,000 4,380,000 0.56% 28 32

352 517,815,000 (i) 66.77 517,815,000 (i) 66.77 780,000 0.10 312,000 0.04 2,305,000 0.30 (i) 517,815,00050% XV352 5% 336 517,815,000 66.77 The Capital Group Companies, Inc. 61,891,000 (i) 7.98 Capital Research and Management Company 42,120,000 (i) 5.43 33

(i) The Capital Group Companies, Inc.61,891,000Capital Research and Management Company Capital Group International, Inc.42,120,00019,771,000 Capital Guardian Trust Company Capital International, Inc. Capital International Limited Capital International Sarl 5,425,0001,966,0001,188,00011,192,000 352 14A 34

37 90 35

10 8 36

4 2,048,454 1,353,992 4 (1,326,018) (866,642) 4 722,436 487,350 5 123,280 83,291 (58,156) (54,289) (164,565) (146,698) 622,995 369,654 6(a) (74,117) (7,760) 6 548,878 361,894 7(a) (94,394) (17,027) 454,484 344,867 (2,622) (1,415) 10 155 (155) (2,467) (1,570) 452,017 343,297 11 458,917 345,109 (4,433) (242) 454,484 344,867 456,450 343,539 (4,433) (242) 452,017 343,297 12 61 46 61 46 43 90 30(b) 37

13 207,661 212,077 14 5,312 1,373 15 4,441 5,034 16 77,350 79,277 3,123 2,148 18 30,180 29(b) 7,725 4,847 335,792 304,756 19 129,691 68,969 20 1,652,244 1,097,547 29(a) 9,496 21,012 21 403,925 128,346 22 229,000 649,641 23(a) 50,000 103,449 23(a) 1,287,182 851,690 3,761,538 2,920,654 24 421,074 429,541 25 1,431,840 824,091 29(a) 49,204 6,625 1,902,118 1,260,257 1,859,420 1,660,397 2,195,212 1,965,153 29(b) 2,340 2,574 2,192,872 1,962,579 38

30(c) 66,010 66,241 30(d) 2,127,437 1,892,580 2,193,447 1,958,821 (575) 3,758 2,192,872 1,962,579 43 90 39

17 28,214 23,429 26 472,137 637,792 500,351 661,221 20 11,183 5,855 22 276,641 23(a) 53,366 1,345 64,549 283,841 184,257 3 147 26 42,473 3 226,877 64,546 56,964 564,897 718,185 30(a) 66,010 66,241 498,887 651,944 564,897 718,185 43 90 40

66,241 (33,567) 888,783 (6,200) 86,808 21,436 141 (28,462) 742,467 1,737,647 1,737,647 345,109 345,109 (242) 344,867 (155) (1,415) (1,570) (1,570) (155) (1,415) 345,109 343,539 (242) 343,297 4,000 4,000 47,485 (47,485) 30(b)(ii) (71,660) (71,660) (71,660) 28 (70,103) (70,103) (70,103) 19,398 19,398 19,398 28 3,980 (3,980) 66,241 (99,690) 817,123 9,218 134,293 21,436 141 (155) (29,877) 1,040,091 1,958,821 3,758 1,962,579 66,241 (99,690) 817,123 9,218 134,293 21,436 141 (155) (29,877) 1,040,091 1,958,821 3,758 1,962,579 458,917 458,917 (4,433) 454,484 155 (2,622) (2,467) (2,467) 155 (2,622) 458,917 456,450 (4,433) 452,017 100 100 53,267 (53,267) 30(b)(ii) (100,958) (100,958) (100,958) 30(b)(ii) (84,715) (84,715) (84,715) 30(c)(i)/(ii) (231) (16,226) 231 (16,226) (16,226) 28 (24,710) (24,710) (24,710) 28 4,785 4,785 4,785 28 15,929 (15,929) 66,010 (108,471) 615,224 (1,926) 187,560 21,436 372 (32,499) 1,445,741 2,193,447 (575) 2,192,872 43 90 41

23(b) 553,279 598,158 (43,411) (49,288) 509,868 548,870 (20,141) (9,920) 13 (18,060) (226) (2,334) (2,060,819) (2,118,109) 2,483,807 1,714,000 (30,180) 13,939 17,334 43,946 10,763 (839) 103,449 409,973 (50,000) (263,980) (275,579) (101,245) 208,196 (362,404) 5,379,173 678,375 (5,392,281) (244,473) 4,000 28 (24,710) (70,103) 30(c)(ii) (16,226) (41,307) (5,097) 30(b)(ii) (185,673) (71,660) (281,024) 291,042 437,040 477,508 23(a) 851,690 382,007 (1,548) (7,825) 23(a) 1,287,182 851,690 43 90 42

1. 223 2. (a) 622911 76 87 32 2(c) (b) 28 2(e) 43

2. (b) 3 (c) 10 1227 32 21 36 10 1227 10 32 3232 21 44

2. (d) 2(k) 28 (e) 2(u)(iii) 2(k) 45

2. (f) 2(k) 20 5 10 5 5 (g) 2(k) 2(w) (h) 2(k) 5 6 10 46

2. (i) 2(k) (j) (k) (i) 47

2. (k) (i) 48

2. (k) (ii) (iii) 34 2(k)(i) (ii) 49

2. (l) (m) 2(k) (n) (o) (p) (q) 50

2. (r) (i) (ii) (s) 51

2. (s) 52

2. (t) (u) (i) (ii) (iii) (iv) (v) 53

2. (v) (w) (x) (a) (i) (ii) (iii) 54

2. (x) (b) (i) (ii) (iii) (iv) (v) (vi) (a) (vii) (a)(i) (y) 55

3. 2 (a) (b) (c) (d) 56

4. EDS ieds EE EDSiEDSEE EDS 9,615 (7,141) 2,474 67 ieds 1,156,832 (784,683) 372,149 8,010 193,950 (133,084) 60,866 962,882 (651,599) 311,283 EE 688,574 (401,023) 287,551 4,768 658,285 (375,002) 283,283 30,289 (26,021) 4,268 193,433 (133,171) 60,262 1,339 87,492 (60,065) 27,427 105,941 (73,106) 32,835 2,048,454 (1,326,018) 722,436 14,184 57

4. EDS 9,893 (6,922) 2,971 125 ieds 914,568 (593,434) 321,134 10,343 36,345 (23,496) 12,849 878,223 (569,938) 308,285 EE 236,492 (123,420) 113,072 2,194 236,492 (123,420) 113,072 193,039 (142,866) 50,173 2,576 83,434 (57,776) 25,658 109,605 (85,090) 24,515 1,353,992 (866,642) 487,350 15,238 14,184 15,238 8,622 9,633 22,806 24,871 58

5. 20,908 7,910 43,946 11,177 ^ 51,239 62,689 2,230 1,896 1,044 3,061 471 123,280 83,291 ^ 17% 14% 6. (a) 21,333 3,288 52,784 4,472 74,117 7,760 (b) 8,901 7,053 28 4,785 19,398 79,645 75,192 93,331 101,643 (c) 579 2,639 1,927 1,822 20,300 20,410 3,307 2,952 13,042 6,858 10,168 3,605 2,875 50,203 32,776 110 29 3,849 1,363 # 1,326,018 733,862 59

6. # 50,490,000 48,838,000 6(b) (c) 7. (a) 85,580 20,049 410 315 (iv) 11,516 2,093 29(b) ) (3,112) (5,430) 94,394 17,027 (b) 548,878 361,894 187,755 95,891 (iii) (66,076) (101,085) 12,095 39,603 (46,771) (16,172) (4,535) (3,618) 410 315 11,516 2,093 94,394 17,027 60

7. (b) (i) (ii) (iii) 25%(a) 15%(b) 12.5% (iv) 8. 954 13 967 764 13 777 764 13 426 1,203 769 769 572 13 339 924 504 504 263 263 175 175 175 175 1,117 3,823 52 765 5,757 61

8. 952 10 962 769 10 779 760 10 1,350 2,120 769 769 570 10 1,073 1,653 399 399 143 143 95 95 95 95 732 3,820 40 2,423 7,015 500,000 1 500,0011,000,000 7 1,000,0011,500,000 3 1,500,0012,000,000 4 2,000,0012,500,000 1 8 8 62

9. 8 1,209 1,556 819 4,844 127 172 2,155 6,572 1,000,0011,500,000 1 1,500,0012,000,000 1 2,000,0012,500,000 1 2,500,0013,000,000 1 3,000,0013,500,000 1 2 3 10. 2,385 (155) (2,230) 155 (155) 11. 52,137,000 3,910,000 30(b) 63

12. (a) 458,917,000 345,109,000 753,612,000756,271,000 776,469 776,469 30(c)(ii) (185) (22,672) (20,198) 753,612 756,271 (b) 458,917,000 345,109,000 753,684,000756,517,000 28 753,612 756,271 72 246 753,684 756,517 64

13. 187,276 64,692 8,184 9,010 269,162 2,681 674 1,476 4,831 221 61 6 288 (167) (323) (490) (9) (1) (10) 187,267 67,427 8,596 10,491 273,781 187,267 67,427 8,596 10,491 273,781 749 2,000 674 3,343 6,766 9,228 9,228 (350) (350) 9 1 10 188,025 78,305 9,270 13,835 289,435 14,804 20,171 3,468 3,309 41,752 10,305 6,431 1,423 2,251 20,410 (158) (290) (448) (9) (1) (10) 25,100 26,444 4,601 5,559 61,704 25,100 26,444 4,601 5,559 61,704 10,112 6,782 1,363 2,043 20,300 (240) (240) 9 1 10 35,221 32,986 5,964 7,603 81,774 152,804 45,319 3,306 6,232 207,661 162,167 40,983 3,995 4,932 212,077 65

13. 50 49,312,000 52,006,000 14. 1,373 180 13,167 1,193 (9,228) 5,312 1,373 66

15. 390 18,293 3,100 21,783 229 2,105 2,334 619 18,293 5,205 24,117 619 18,293 5,205 24,117 (240) (240) 226 226 (18,293) (18,293) 845 4,965 5,810 200 5,843 233 6,276 47 2,282 310 2,639 10,168 10,168 247 18,293 543 19,083 247 18,293 543 19,083 83 496 579 (18,293) (18,293) 330 1,039 1,369 515 3,926 4,441 372 4,662 5,034 67

16. 83,526 65,466 18,060 83,526 83,526 4,249 2,427 1,927 1,822 6,176 4,249 77,350 79,277 50 68

17. 7 7 28 28,207 23,422 28,214 23,429 1,000 100% 1 100,000 100,000 100% 60% (ii) 10,000,000 (i) 71,000,000 100% (i) 16,250,000 100% 100% 110,000,000 (i) 69

17. (ii) 4,000,000 60% (ii) 5,000,000 100% (ii) 60,000,000 100% (i) 8,000,000 100% (i) 8,000,000 100% (ii) 35,000,000 100% Temper Energy International, 1,000 100% Sociedad Limitada 3.1 (i) 2,800,000 100% (i) (ii) 70

18. 30,180,000 19. 29,444 24,611 70,315 29,295 29,932 15,063 129,691 68,969 20. 1,276,655 800,977 149,644 176,945 6,450 180 219,495 119,445 11,183 5,855 1,652,244 1,097,547 11,183 5,855 71

20. (a) 2(k)(i) 12,610 5,752 13,042 6,858 25,652 12,610 72

20. (b) 1,183,402 771,452 81,572 35,282 66,293 86,731 80,532 35,246 20,950 49,391 249,347 206,650 1,432,749 978,102 73

21. 2425 22. 276,641 276,641 229,000 373,000 229,000 649,641 276,641 80,000,0003,880,000 130,000,000 34,000,000 68,300,000 40,000,000 24 23. (a) 421,655 210,505 865,527 641,185 53,366 1,345 1,287,182 851,690 53,366 1,345 50,000 103,449 1,337,182 955,139 53,366 1,345 1,279,905,000 951,496,000 74

23. (b) 548,878 361,894 6(c) 579 2,639 6(c) 1,927 1,822 6(c) 20,300 20,410 6(a) 74,117 7,760 5 (43,946) (11,177) 5 (20,908) (7,910) 6(c) 110 29 5 (2,230) 6(c) 13,042 6,858 6(c) 10,168 28 4,785 19,398 6(c) 3,849 1,363 (60,722) 5,325 (561,903) (4,689) 575,401 184,268 553,279 598,158 24. 2.35% 2.77% 1.26% 6.00% (i) 130,000,000 (ii) 283,000,000 75

25. 896,079 717,926 391,622 15,200 20,616 13,480 123,523 77,485 1,431,840 824,091 21 1,022,505 711,074 224,057 21,480 41,139 572 1,287,701 733,126 26. 76

27. 20% 22%20% 22% 5%30,00025,000 23.6% 4.7%23.6% 4.7%3,597.00 3,425.70 1535 77

28. 1%7,781,250 10% 11,853 33,567 16,000 70,103 (1,090) (3,980) 26,763 99,690 3,980 24,710 (4,380) (15,929) 26,363 108,471 4,380,000 4,380 4,380 4.55 4,785 31,165,000 78

29. (a) 9,496 21,012 49,204 6,625 (b) 862 1,306 (5,968) 643 (3,157) 7(a) 1,568 567 3,394 (99) 5,430 2,430 1,873 (2,574) 544 2,273 2,430 1,873 (2,574) 544 2,273 7(a) 2,133 433 234 312 3,112 4,563 2,306 (2,340) 856 5,385 7,725 4,847 (2,340) (2,574) 5,385 2,273 79

29. (c) 5%5% 1,310,120,000 956,239,000 30. (a) 66,241 (33,567) 888,783 (6,200) 141 (56,440) (20) 858,938 3,910 3,910 (155) (22,143) (22,298) (155) (22,143) 3,910 (18,388) 30(b)(ii) (71,660) (71,660) 28 (70,103) (70,103) 19,398 19,398 28 3,980 (3,980) 66,241 (99,690) 817,123 9,218 141 (155) (78,583) 3,890 718,185 80

30. (a) 66,241 (99,690) 817,123 9,218 141 (155) (78,583) 3,890 718,185 52,137 52,137 155 16,244 16,399 155 16,244 52,137 68,536 30(b)(ii) (100,958) (100,958) 30(b)(ii) (84,715) (84,715) 30(c)(i)/(ii) (231) (16,226) 231 (16,226) 28 (24,710) (24,710) 28 4,785 4,785 28 15,929 (15,929) 66,010 (108,471) 615,224 (1,926) 372 (62,339) 56,027 564,897 (b) (i) 18 17 108,997 100,958 19 14 115,217 84,471 224,214 185,429 81

30. (b) (ii) 17 100,958 1412 84,715 71,660 185,673 71,660 (c) (i) 2,000,000,0000.1 200,000 200,000 0.10 776,469 77,647 66,241 (c)(ii) 0.10 (2,700) (270) (231) 773,769 77,377 66,010 82

30. (c) (ii) 900,000 8.78 8.35 7,697 6,078 1,800,000 7.16 6.78 12,648 10,148 20,345 16,226 37(3) 231,000 20,075,00015,995,000 (d) (i) (ii) (iii) (iv) 10% 50% 25% 83

30. (d) (v) (vi) (vii) 2(e) 2(k)(i) (viii) 2(v) (e) 627,497,000 840,422,000108,997,000 115,217,00030(b) (f) 84

31. (a) 5% 18%8% 25% 85

31. (b) 421,074 422,370 422,370 429,541 432,025 432,025 1,431,840 1,431,840 1,431,840 824,091 824,091 824,091 1,852,914 1,854,210 1,854,210 1,253,632 1,256,116 1,256,116 86

31. (c) 2.45% 87,502 6.00% 1,000 2.35 2.77% 333,572 1.26 1.88% 428,541 421,074 429,541 1.26 1.37% 184,257 184,257 3,115,000 4,054,000 87

31. (d) (e) 32. 6%19% 88

33. (a) 13,599 6,405 164,100 166,970 177,699 173,375 (b) 2,425 1,846 2,839 2,657 5,264 4,503 34. 8 9 7,662 7,294 331 387 3,442 10,899 11,435 18,580 6(b) 89

35. 36. 15 9 622358 9 9 90