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(Click for frequent words.) 59 Cost Adjustment 58 Rate Adjustment 58 Adjustment Clause 55 levelized 54 #.#/kWh [002] 54 #.#/MWh 53 Hydropower Generation 53 Rate Adjustment Mechanism 52 Levelized Energy 52 #.#/kwh 52 Langley Gulch 51 Sensitivity Analysis 51 ¢ kWh 51 Financing Costs 51 AFUDC 51 LIFO inventory adjustment 51 Segment Highlights 51 MACRS 51 locational marginal 50 Accelerated Depreciation 50 - Revenues [003] 50 Recovery Mechanism ERM 50 Amortized 50 Regulated Utility 50 Regulated Operations 49 Rate Reduction 49 Regulated Businesses 49 excluding reimbursables 49 Additions Accrual Basis 49 BGSS 49 UNS Gas 49 PPFAC 49 Leveraged Lease 49 cash fl ows 49 Capacity Additions 49 Nonutility 49 Rate Stabilization 49 Inventory Valuation 49 Funded Debt 49 Locational Installed Capacity 49 -megabases 49 Non Regulated 49 Kilowatt Hours 49 Adjustment Factor 49 - Expenses [006] 49 Requirements Load 48 kilowatthours 48 IPUC 48 Tax Deferral 48 #.#TWh [002] 48 Franchise Fee 48 Cleco Midstream 48 Adjustment Mechanism 48 electricity LCOE 48 Emission Reductions 48 Strategic Realignment 48 Internalization 48 Electricity Tariff 48 Fuel Adjustment Clause 48 kWhr 48 Maintenance Expense 48 Conservation Incentive Program 48 preferably conversant 48 PolyServe File Serving 48 PUC Approves 48 TOU pricing 47 Resource Utilization 47 MWhs 47 Monthly Recurring 47 PUC approves 47 Levelized Energy Adjustment Clause 47 Recalculation 47 Biglow Canyon Phase 47 Interest Coverage Ratio 47 Subsidy Program 47 EQT Midstream 47 Maintenance Capital Expenditures 47 Nonregulated 47 EBITDAF 47 Measurement Uncertainty 47 Postpaid ARPU 47 FAD payout ratio 47 Nonutility Group 47 Appendix Table 47 Springerville Unit 47 Indirect Costs 47 ARPU churn 47 TOU rates 47 FTRs 47 Gwh 47 mwh 47 prudently incurred 47 Net Metering 47 Renewable Rewards 47 AEPS 46 Renewable Distributed 46 #.#x #.#x #.#x #.#x [001] 46 Recurring Revenue 46 Transferrable 46 Flexible Lifetime 46 Hydroelectric Power Generation 46 Capital Formation GFCF 46 -David Sivright 46 Chargeable 46 Recoupment 46 Acquired Assets 46 Nevada PUCN 46 #,#,# lb U#O# 46 Spot Market WESM 46 FY# FY# [002] 46 levelization 46 amorti 46 PREPA 46 UNS Electric 46 Buildout 46 Balance Sheet Cash Flow 46 Xantic acquisition 46 capital expenditure CAPEX 46 cents/m3 46 POLR 46 Deferral 46 expenses LOE 46 BVPS 46 Individual Annuity 46 Overhead Expense 46 TSCorp 46 Cost Structure 46 Fixed Asset 46 dekatherm 46 Variable Interest Rate 46 LCOE 46 NRGreen 46 Conversion Efficiency 46 -Lisa Albergo Sun 46 Per User 46 aMW 46 SECOND GUIDE TO 46 p therm 46 Countercyclical 46 P#.#/kWh [001] 46 Comparable EBITDA 46 LTCH PPS 46 RESOP 46 OrCal 46 kWhs 46 Proved Developed Reserves 46 Expense Reimbursement 46 - Expenses [013] 46 Pay Per Use 46 levelised 46 Incurred 45 #.#/mcf [002] 45 - Adjusted [019] 45 Conectiv Energy 45 Wind Turbine Generators 45 - -champioship 45 Operating netbacks 45 Expiries 45 -PROCTOR Water 45 Colstrip Unit 4 45 expense LOE 45 Predevelopment 45 NewEnergy 45 Expense Ratios 45 Photowatt France 45 Reliathon 45 Hydro Qubec 45 Dividend Rate 45 -#,# -# 45 Installed Capacity 45 PNMR PNM 45 Non Recurring 45 PJM Interconnection PJM 45 #.#:# #.#:# [001] 45 unrealized derivative 45 Convertible Notes tendered 45 Accumulative 45 Prepay 45 Relinquishment 45 Nitrogen Fertilizer 45 P#.# [011] 45 Unleveraged 45 Small Wind Turbines 45 Rodemacher Unit 3 45 Interruptible Load 45 uncollectibles 45 - Adjusted [021] 45 securitized accounts receivable 45 Petrofund merger 45 Questar Pipeline 45 Numbering System 45 -Celine Dion Eric Clapton 45 Minimums 45 Supplementary Data 45 #.#/mcfe 45 Intec Roaming 45 deferred loan origination 45 Coal Fired Plant 44 centavos kWh 44 Items impacting comparability 44 Percent Rate Hike 44 Nuclear refueling outage 44 € #.#/kWh 44 Prepayment Facility 44 Account Receivable 44 CIPCO 44 Cash Generated 44 #.#cents [002] 44 Specified Items 44 - Adjusted [018] 44 Tracking Module 44 Adjusted Ebitda 44 Regasification 44 Incentive Programs 44 RNG R 44 - Non GAAP [005] 44 baseload generators 44 fiscals #-# 44 c Excludes 44 Frequency Synthesizer 44 Dynamic Pricing 44 -Joey Kovar 44 Prepaying 44 Maximum Allowable 44 GJ AECO 44 ALTI ESS 44 KW h 44 SEK -#.# -#.# [003] 44 Variable Annuity Sales 44 Comparable RevPAR 44 #.#/kWh [001] 44 Cellulosic Ethanol Production 44 Operating netback 44 Premiums Rise 44 Finished Goods 44 NPVs 44 Zix Corporation Announces 44 Carbon Dioxide Emissions 44 Deregulated 44 P#.#/kWh [002] 44 SureGrid 44 Automated Metering Infrastructure 44 Account Balances 44 Hourly Rate 44 Rebate Scheme 44 Medicare Reimbursement 44 Evaluation Tool 44 was#.# 44 levelized cost 44 Competitive Structure 44 -DV8 Physical Theatre 44 mWh 44 -DUET WITH 44 Proved Reserve 44 Cold Remedy segment 44 CAD#m [002] 44 Before Unusual Items 44 DNOs 44 IDS Holders 44 #.#/bbl WTI 44 Invoiced 44 MIBRAG 44 Sector Shrinks 44 Remainco 44 3PAR Adaptive 44 Landed Cost 44 Kilowatt Hour 44 CEHE 44 LRET 44 CASM decreased 44 Pro Forma EBITDA 44 Carbon Emission 44 EPA Greenhouse Gas 44 Adjusted EBT 44 Main Refi 44 Advanced Metering Infrastructure AMI 44 Partially offset 44 Calculator Helps 44 Conversion Ratio 44 Standardized Measure 44 #.#bn kWh 44 Deferral Account 44 NSTAR Gas 44 Corn Ethanol 44 levelised cost 44 Wind Turbine Components 44 Cooling Degree Days 44 Accruals 44 Commission NCUC 44 - Expenses [016] 44 Receivables Securitization 44 CCGTs 44 #/Bbl 44 Unlevered 44 Grid Interconnection 44 Unbilled 44 Ratemaking 44 PURPA 44 Levelized Cost 44 #H# #H# 44 -#,# -#,# -#,# -#,# [003] 44 Amended Credit 44 Section #/#K 44 Deductibility 44 Hydrogen Production 44 iii Ps 44 Refundable deposits 44 EBITD 44 Franchised restaurants 44 SmartCurrents 44 Processing Unit EPU 44 Proved Plus 44 Overhead Costs 44 Equalized 44 ALLL ratio 43 Pricing Structure 43 Utilization 43 Curtailment 43 BPLP 43 Drivetrain segment 43 kilowatts kw 43 Equipment Expenditures 43 Alaska Railbelt 43 PUCT 43 National Electricity Regulator 43 Refining Segment 43 CAISO 43 Innovis Entities 43 Renewable Energy Credits RECs 43 Month Avg 43 #,#.# #,#.# #,#.# #,#.# [003] 43 FERC Approves 43 Preventative Maintenance 43 - -Davis Jayalath 43 SFAS# 43 Electricity Delivery 43 - -OfficeMax ImPress R 43 MEAG Power 43 LOCOM adjustments 43 killowatt hour 43 unbilled revenue 43 Refining Margin 43 #.# #.# [005] 43 Transition Period 43 Natural Gas Extraction 43 Bitumen Production 43 Regulated utilities 43 Termination Fees 43 Refinances Debt 43 Mobile Termination Rates 43 JP8 jet fuel 43 Consolidated EBITDAR 43 - Adjusted [034] 43 ITCTransmission 43 d Calculated 43 decoupling mechanisms 43 Installment Payment 43 Narrowband 43 Tariff Hike 43 NEPOOL 43 Port Auth 43 Workforce Reduction 43 ACMI Agreement 43 Mileage Rates 43 estimated #TWh [002] 43 Refinance Loan 43 Maximization 43 loan origination fees 43 Generating Facility 43 operatingincome 43 postretirement benefit 43 Saver Switch 43 sendout 43 Tariff Policy 43 - Expenses [003] 43 LECG CORPORATION AND SUBSIDIARIES 43 Savings Calculator 43 YonY 43 EU# +2 43 Photovoltaic Solar 43 Segment Margin 43 Aclara RF 43 CEMAR 43 - AdjusETON 43 anincrease 43 -# -# -#,# 43 NJRES 43 -maidenly 43 PSC Approves 43 Pool SPP 43 Various Types 43 -Unprovoked 43 Debt Financings 43 OCGT 43 #c/kWh 43 #/MWh [002] 43 #MW #MW [001] 43 Woody Biomass 43 Operating Efficiencies 43 average megawatts aMW 43 Subsidized Housing 43 Deferred Comp 43 Pro forma adjusted EBITDA 43 Disproportionate Share 43 Allowable 43 FMPA 43 MMbtu d 43 Price Per Ounce 43 Q#/# Q#/# [001] 43 LPT Agreement 43 - -Dina Rosendorff 43 - Adjusted [008] 43 CECONY 43 Gross Addition CPGA 43 IFRS IFRS 43 Earnout 43 LIFO inventory 43 TOU 43 Delinquency Rates 43 Standby Equity 43 missionary electrification 43 UUW 43 Breast Density 43 OPERATING EXPENSES Aircraft 43 Injectable Drug 43 Creditworthiness 43 Monthly Subscription 43 LITE UP Texas 43 = Operating [002] 43 Increase Sharply 43 DPAC amortization 43 Interest accrues 43 Controllable 43 Electricity Consumption 43 MTOE 43 Bpd 43 CWIP 43 Kilowatt hour 43 2P Reserves 43 Costs Incurred 43 per gigajoule GJ 43 Closing Dates 43 -Lighting Designers 43 Adjusted EBITDA1 43 Termination Fee 43 underrecovery 43 Ccf 43 Adjusted Operating Expenses 43 EURm 43 Electricity Usage 43 Interconnection Agreement 43 AVERAGE DAILY RESULTS 43 PNMR 43 Recurring Adj 43 TGPL 43 tonne milled 43 #M/# 43 Wireline Broadband 43 Cashflows 42 -worht 42 Interest Rates Remain 42 - -stories contradicted Silsby 42 EGE Haina 42 FINANCIAL DETAILS 42 bln kwh 42 #.# - - [001] 42 ratemaking principles 42 Capacity Forecasts 42 undiscounted NPV 42 -Commissioner Srinagar Mehraj 42 Kw h 42 Deferrals 42 Ethanol Production 42 - Adjusted [016] 42 IFRS changeover 42 NCMPA1 42 Smart Grid Deployment 42 Greenhouse Gas Reductions 42 Replacement Ratio 42 Prepayment Penalty 42 Process Improvement Project 42 -JAMIE JACKSON 42 AMPGS 42 Poultry Litter 42 frac spreads 42 -Von Hippel Lindau 42 Commodity derivative 42 capitalizable 42 Pollution Reduction 42 O. Reg 42 excluding depreciation depletion 42 5 Yr Avg 42 - Adjusted [033] 42 Recurring Segment Profit 42 GJs 42 Prepaid Tuition 42 Flue Gas Desulphurization 42 Optim Energy 42 WebTech Wireless Announces 42 Coverage Ratios 42 Mwh 42 5mW 42 Recoverable Reserves 42 evapotranspiration ET 42 Upward Revision 42 Transferee Loan 42 Coinsurance 42 #MWh 42 VEDO 42 Transmission Expansion 42 MtM impacts 42 Mortgage Originations 42 Comparable EBIT 42 -BaseMetals.com analyst William 42 Fee Schedule 42 unaudited Consolidated Statements 42 Medicure Announces 42 Wireless Number Portability 42 Ethanol Blended 42 - Expenhouse Anna Neur 42 LCQ# 42 - Adjusted [029] 42 fund DSRF 42 Privileged Access 42 #TWh [002] 42 VEPCO 42 underlift 42 Intercarrier 42 Renewable Energy Certificate 42 Accounts Payables 42 Overnight Repurchase 42 - Adjusted [024] 42 Sees Steady 42 Netbacks 42 unfavorable variances 42 Operational Highlights 42 Imports Exports 42 IFRS2 42 § #.#-# [004] 42 Rates Remain 42 Conversion Cycle 42 Adjusted Gross Profit 42 Report Outlines 42 Accounts Receivable Securitization 42 normalized FFO guidance 42 -# TEUR 42 -#.# -#.# [007] 42 Gigajoule 42 Credit Card Interest Rates 42 Tax Surcharge 42 AEO# reference case 42 Deprecation 42 Reverse Phone Search 42 Act PURPA 42 #.#/GJ AECO 42 MJMEUC 42 Excluding Synthetic Fuel 42 PLFs 42 Disconnections 42 Payback Period 42 - Adjusted [001] 42 -PPEP 42 -Vallipunam 42 -Eden Monaro 42 Discontinued Businesses 42 Cost Overrun 42 kwhs 42 UGI PNG 42 Minimum Tax 42 Interest Drawdown Date 42 HVR TM 42 Increase Efficiencies 42 Pro Forma Revenues 42 CHF #'#'# 42 -blueberry barrens 42 MBOED 42 AFUDC equity 42 NJR Energy 42 Buyback Program 42 Renewable Portfolio 42 Capital Expenditures Maintenance 42 - Adjusted [003] 42 PEM Fuel Cell 42 levelized billing 42 Pacific Rubiales Announces 42 Lease Obligations 42 SILO LILO charges 42 Reinsurance recoverables 42 -Judge Kozinski 42 loss carrybacks 42 Retention Rate 42 Normalized EBIT 42 Synthetic Fuel 42 First Checked Bag 42 Operating Netbacks 42 InfrastruX 42 - Expenses [008] 42 Cutover 42 Inclusionary Housing 42 Landfill Gas 42 Equitable Midstream 42 -#,# -# -#,# 42 #bps yoy [002] 42 Competitive Wireline 42 € #/MWh 42 regulated output voltages 42 Items excluded 42 OEFC 42 GWhs 42 Divestitures 42 Goods Sold COGS 42 Shutoff 42 CorVel Announces 42 Utility 42 -Rejustors 42 linefill 42 CVO mark 42 PAPUC 42 MAOP 42 baseload generating 42 Wholesale Electricity 42 -Corps Commanders 42 Imputed Revenue 42 Tariff Order 42 Swipe Fee 42 postpaid subscriptions 42 Cleco Power 42 per kilowatthour 42 TECO Wholesale 42 terawatt hours TWh 42 disallowances 42 amort 42 Deficit Narrows 42 - - [069] 42 #MWe [003] 42 MMWEC 42 gigajoules GJ 42 Biodiesel Production 42 GBP#.#b 42 MRES 42 Swepco 42 - OperatingAlcoholics Anonymous nonsmoking 42 Visa indemnification 42 Supplemental Employee Retirement 42 NSPM 42 Imputed 42 Rate Dips 42 postpaid billing 42 MAIN FACTS 42 Reallocation 42 Derivative Contracts 42 -NEFC Bogan 42 Annual Reset 42 Ps.#.# [005] 42 Depreciation Depletion 42 Renewable Energy Credits 42 Estimated Estimated 42 - - [087] 41 Dual Mode Phones 41 -RIM BlackBerry Playbook 41 Leverage Ratios 41 Unrecovered 41 EBITDA1 41 Grandfathered Plans 41 - Non GAhornbeams lining 41 Dramatically Increase 41 -captain Bill Woodfull 41 Option Expensing 41 -#.# -#.# -#.# [013] 41 NEG Holding 41 -Rufi 41 USUSD #.# 41 Variability 41 =eReader.com 41 Termination 41 Permit Fees 41 early extinguishments 41 - Adjusted [030] 41 Refranchising 41 Nonstandard 41 KPUB 41 Repricing 41 Curtailments 41 IGCC Integrated Gasification 41 Shareholder Returns 41 Standby Generator 41 -Soft soled shoes 41 FTNS 41 Mexico Pressure Pumping 41 nonutility businesses 41 Nonrecurring items 41 MSEK -# [002] 41 Adjustable Rate 41 Plumbing HVAC 41 Combustion Turbine 41 ORMAT 41 OSV dayrates 41 Wholly Owned Properties 41 MegaWatt 41 accretable yield 41 Bezeq Fixed Line 41 ICERA 41 -Skaaland 41 Wygen 41 - Adjusted EBITDA [005] 41 Priority Unitholders 41 Support Structures Segment 41 per dekatherm 41 indexation clauses 41 #.#pp #.#pp 41 Input Voltage 41 -1 -1 41 BrightSource Ivanpah 41 - REVENUES [010] 41 Related Costs 41 Canexus Announces 41 Invoice Processing 41 Natural Gas Liquids NGLs 41 Virtual Negawatt Power 41 - Non GAAP [023] 41 DLD ILD 41 INIF 41 Midstream segment 41 NIS #.#b [001] 41 - Adjusted [010] 41 Waterpower 41 UILIC 41 -fulvic acids 41 Reinvested 41 UAFC 41 Usages 41 Reduce Operational 41 - Segment [005] 41 unevaluated properties 41 OPERATING REVENUE 41 FASB ASC 41 Debt Elimination 41 Cut Offs 41 Mainline CASM excluding 41 Asset Divestiture 41 SEK -#.# [003] 41 Phaseout 41 - -DARDEN 41 Revenues Exceed 41 Weighted Average Coupon 41 ECAF 41 Medusa Spar 41 OEB Issues 41 Annualised 41 Osteoarthritis Pain 41 GHPs 41 Baseload 41 EMCORE Solar 41 Subscriber Acquisition 41 BMLD 41 Tax Receivable 41 System TIMS 41 Overages 41 Reconciling Items 41 Gain Update3 41 Hedging Contracts 41 Drilling Activity 41 Texas PUCT 41 DAC offsets 41 Amorti 41 - Non GAAP [001] 41 NMPRC 41 Emissions Reductions 41 BLUE SQUARE ISRAEL LTD 41 subscriber ARPU 41 Quantifies 41 tupe 41 ngl 41 Revionics Advanced 41 Account Transfer 41 -him.I 41 kilowatthour 41 EHR Adoption 41 -Vado Diomande 41 Generating System 41 PSC approves 41 Shuqaiq Water 41 BOLI COLI 41 Trends Influencing 41 Flexible Flow 41 NCEMPA 41 Acquisi 41 Refinancing Transactions 41 China Dlr Yuan 41 Electrical Instrumentation 41 CAPEX 41 Unbundled 41 Infill Housing 41 #-#/# #-#/# Change [001] 41 Planta Centro 41 -# -# [006] 41 Backs FY# 41 receivable securitization 41 Conversion Rate 41 - Adjusted [007] 41 Incr 41 Utilization Rate 41 g Represents 41 SFY #-# 41 SREC 41 - EBITDA [003] 41 Greenhouse Gas GHG 41 Rate Freeze 41 Excess Cash Flow 41 Skilled Nursing Facilities 41 Billion Cubic Meters 41 Generating Capacity 41 M anagement 41 ADR RevPAR 41 Percent Reduction 41 Quantifiable 41 CAD#.# [001] 41 Profitability Improvement 41 #/mo + [001] 41 Indexed Universal 41 Discontinued Ops 41 Wygen III 41 Solar Inverter 41 CENG joint venture 41 Continues Upward Trend 41 Gas Utilisation 41 Hospital Readmissions 41 -Mullaloo 41 Currency Swap 41 Claims Payable 41 Electronic Invoice 41 b Excludes 41 - - [070] 41 prioryear 41 Outside Mkts 41 MERP 41 Bankruptcy Filings Up 41 Decline Slows 41 decoupling mechanism 41 Consumer Preferences 41 Cu lb 41 c Relates 41 OPERATIONAL REVIEW 41 CAPEX OPEX 41 Currency Swaps 41 Contract Drilling 41 Loan Delinquencies 41 License Renewal 41 NTD#.# USD1 41 Productivity Enhancements 41 andoperating 41 ECU netbacks 41 Rapid Cloning 41 Mortgage Servicing Rights 41 PGM ounce 41 #,#.# #,#.# [001] 41 SmartMeter TM 41 -Fond du Luth Casino 41 Minnegasco 41 Carbon Emissions Trading 41 #.#/watt 41 -Ad nauseum 41 Crop Yield 41 AvalonBay Communities Announces 41 EROEI 41 PowerSouth 41 Debt Refinancing 41 Litigation Settlements 41 Production Tax Credits 41 Interruptible 41 FAS #R Share 41 Recommends Dividend 41 Reevaluation 41 Telkonet patented 41 TECO Transport 41 -Crohn disease rheumatoid arthritis 41 SFAS# R 41 Disclosure Requirement 41 Expensed 41 Mayne Pharma intangible assets 41 Royalty Rates 41 Perceived Value 41 CREZ transmission 41 Regenerative Braking 41 - Noninsymbol ANO 41 Wheat Starch 41 Filing Requirements 41 Contribution Margin 41 Metered 41 Photovoltaic Module 41 expense# [002] 41 Emissions Monitoring 41 Scammers Targeting 41 Guaranteed Minimum 41 #TWh [001] 41 #Q'# #Q'# 41 NJCEP 40 MMCFEPD 40 GOLD'n GRO Fertilizer 40 - - Total [017] 40 Dividend Payout 40 excludes depreciation amortization 40 MYPD 40 Debt extinguishment 40 #.#bn rub [003] 40 PVR Midstream 40 j Represents 40 Payday Lender 40 Royalty Reduction 40 Selective Catalyst 40 Convertible Secured Notes 40 THIRD QUARTER HIGHLIGHTS 40 Retiree Drug 40 Pre Qualification 40 postpaid ARPU 40 Spent Nuclear 40 Embedded Derivatives 40 DIP Loan 40 Uncompensated 40 - Non GAAP [031] 40 Fully Diluted EPS 40 SEK -#.# -#.# [002] 40 #/kW 40 - Revenues [011] 40 Congestive 40 - Adjusted [013] 40 Market WESM 40 Chronic Condition 40 Offerors Commercial applies 40 Constant Currency 40 - Non GHanno Coetzee 40 Ordinary Unitholders 40 Openwave Passport 40 - - [058] 40 Water Wastewater 40 #,#.# #,#.# - [002] 40 Permissible 40 OPUC 40 FELPS 40 nonGAAP 40 uncollectible accounts receivable 40 Lump sum 40 Anchor Handling 40 Continues Decline 40 MIL HDBK #F 40 Purchased Intangible Assets 40 Depr 40 degression 40 Increased Efficiency 40 Productivity Rises 40 Segment Gross Margin 40 Comision Reguladora de 40 FY# FY# FY# 40 Royalty Interests 40 hedge ineffectiveness 40 RPSs 40 Continuing Monthly Distributions 40 Endesa Bid 40 Electric Utility 40 Handysize Product 40 Well Completions 40 -DEAD BODY 40 - RevenuesChhobi 40 Reveals Significant 40 Chart Presentation 40 Import Parity 40 EEGSA 40 Regulatory Policies 40 nonqualifying hedges 40 Lowest Rate 40 Wtd 40 Substantially Reduce 40 EV Charging 40 PDNP 40 - -Sam Cammack 40 Transmission Siting 40 Milder Weather 40 Standards Codification ASC 40 Y Y Growth 40 Discount clomid 40 Centrifugal Pumps 40 CapX 40 Incremental 40 SESH 40 -Powerstream 40 Liquid Hydrocarbons 40 SG &A; 40 - Effect [007] 40 CICA Accounting Guideline 40 Kwh 40 Luzon grid 40 Shopping Cart Abandonment 40 GHG Emissions 40 BEE Transaction 40 JPY JPY 40 excludes unrealized gains 40 JPY8 40 Due Diligence Process 40 NRP lessees