description of key assets and liabilities allocated to the

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DESCRIPTION OF KEY ASSETS AND LIABILITIES ALLOCATED TO THE NEW COMPANY
ENDESA AMÉRICAS S.A.
PROFORMA STATEMENT OF FINANCIAL POSITION AT 10-01-2015
TOTAL ASSETS
Amounts expressed in thousands of Chilean pesos
Cash and cash equivalents
595,116
Cash on hand
116,138
Banks
478,978
Other current financial assets
Forward contracts
9,706,857
9,706,857
Other current non-financial liabilities
Medical licences receivable from Isapres
48
48
Trade and other current receivables
Employee receivables
7,783
7,783
Current accounts receivable from related companies
53,948,589
Central Costanera S.A.
3,334,455
Hidroeléctrica El Chocón S.A.
1,708,225
Distrilec Inversora S.A.
Edegel S.A.A.
Emgesa S.A. E.S.P.
Empresa Eléctrica de Piura S.A.
Endesa Generación S.A.
Enel Brasil S.A.
Generalima S.A.C.
Compañía Energética Veracruz S.A.C.
TOTAL CURRENT ASSETS
6,416
2,974,446
32,721,652
168,913
36,067
10,707,564
1,377,317
913,532
64,258,392
64,258,392
NON-CURRENT ASSETS
Investment in related companies
Central Costanera S.A.
Emgesa S.A. E.S.P.
Distrilec Inversora S.A.
1,075,104,160
16,151,313
143,702,870
3,033,039
Edegel S.A.A.
209,147,425
Endesa Argentina S.A.
114,230,438
Enel Brasil S.A.
423,383,417
Generandes Perú S.A.
127,817,912
Gasoducto Atacama Argentina S.A.
Hidroeléctrica El Chocón S.A.
Hidroinvest S.A.
Southern Cone Power Argentina S.A.
24,658
3,708,267
28,737,651
5,167,170
Deferred tax assets
52,239
Post-employement benefits
20,280
HR provisions
31,959
TOTAL NON-CURRENT ASSETS
1,075,156,399
1,075,156,399
TOTAL ASSETS
1,139,414,790
1,139,414,790
CURRENT LIABILITIES
Other current financial liabilities
Forward contracts
390,851
390,851
Trade and other current payables
Second category tax
2,680
2,680
Current accounts payable to related companies
38,337
Central Comercializadora de Energía S.A.
14,669
Enersis Chile S.A.
17,753
Compañía Eléctrica Tarapacá S.A.
5,916
Other current non-financial liabilities
Provision for performance evaluation
Provision for vacation bonus
140,859
28,521
575
Provision for participation
34,725
Provision for vacations
33,006
Provision for fidelity plan
40,474
Union withholdings
Heald and pension institutions
TOTAL CURRENT LIABILITIES
10
3,548
572,727
572,727
NON-CURRENT LIABILITIES
Non-current provisiones for employee benefits
Severance indemnities
283,116
283,116
TOTAL NON-CURRENT LIABILITIES
283,116
283,116
TOTAL LIABILITIES
855,843
855,843
EQUITY
Issued capital
Shares
778,936,764
778,936,764
Retained earnings
Accumulated earnings
577,839,791
577,839,791
Share premium
Share premium
104,572,650
104,572,650
Other reserves
Other reserves
(322,790,258)
(322,790,258)
Equity attributable to equity owners of parent
1,138,558,947
1,138,558,947
TOTAL EQUITY
1,138,558,947
1,138,558,947
TOTAL EQUITY AND LIABILITIES
1,139,414,790
1,139,414,790