x During 2007, APUC allowed its offer to acquire Clean Power Income Fund to expire and earned a  termination fee of $1,800. As part of its role in the process, APUC has agreed to pay APMI a fee of U.S.  $100 which has been accrued as an estimate of the final fee owed to APMI.  Transactions with Emera  2012 Annual Report 55 Algonquin Power & Utilities Corp. – Management’s Discussion & Analysis and amortization expense related to the advance against expense reimbursements of $279 (2011 - $274). At December 31, 2012, the remaining amount of the advance was $nil (December 31, 2011 - $279).  x Affiliates of APMI hold 60% of the outstanding Class B limited partnership units issued by the St. Leon  LP, a subsidiary of APUC and the legal owner of the St. Leon facility. The related holders of the Class B  units received cash distributions of $292 for the year ended December 31, 2012 (2011 - $314). Subsequent to year-end, on January 1, 2013, the Company issued 100 redeemable Series C preferred  shares and exchanged such shares for the Class B units (see note 13 and 14 (b) of the consolidated  financial statements).  x APUC provided supervisory management services on a cost recovery basis to a hydroelectric  generating facility not owned by APUC where Senior Executives hold an equity interest.  x Rattle Brook is a hydroelectric generating facility in which APUC owns a 45% interest and Senior  Executives hold an equity interest in. Rattle Brook is operated on a cost recovery basis by an entity  which is partially owned by Senior Executives.  x APMI is one of the two original developers of Red Lily I and both developers are entitled to a royalty fee  based on a percentage of operating revenue and a development fee from the equity owner of Red Lily  I. In 2011, APUC acquired APMI’s interest in this royalty for an amount of $600. x As part of the project to re-power the Sanger facility, APUC entered into an agreement with APMI to  undertake certain construction management services on the project for a performance based contingency fee. An amount of U.S. $550 has been accrued as an estimate of the final fee owed to  APMI.  x As at December 31, 2012, included in amounts due from related parties is $816 (2011 - $663) owed to  APUC from APMI and included in amounts due to related parties is $1,811 (2011 - $1,795) owed to  APMI. These amounts arise from the transactions described above.  x Long Sault is a hydroelectric generating facility in which APUC acquired its interest by way of  subscribing to two notes from the original developers. An affiliate of APMI is one of the original partners  in the facility and is entitled to receive 5% of the after tax equity cash flows commencing in 2014.  x In March, 2012, APUC and APMI’s Senior Executives (the “Parties”) reached a term sheet agreement to  resolve a number of the historic joint business associations between the Parties. The transaction is  subject to finalization of definitive agreements which are expected to be completed in the first quarter of  2013.  x Under the term sheet, it is proposed that APUC will exchange its 45% interest in the 4MW Rattlebrook  hydroelectric facility (including a $0.5 million positive working capital adjustment) in return for the  Parties’ residual partnership interest in the Long Sault Rapids hydroelectric facility and the equity  interest in the Brampton cogeneration plant. The agreement also settles outstanding fees owing to  APMI.  x In 2011, a subsidiary of Emera provided lead market participant services for fuel capacity and forward  reserve markets in ISO NE for the Windsor Locks facility. During the year ended December 31, 2012  APUC paid U.S. $nil (2011 – U.S. $260) in relation to this contract. In 2011, APUC provided a corporate  guarantee to a subsidiary of Emera in an amount of U.S. $1,000 in conjunction with this contract.  x For the year ended December 31, 2012, the Energy Services Business sold electricity to Maine Public  Service Company (“MPS”), a subsidiary of Emera, amounting to U.S. $6,096 (2011 – U.S. $6,564). In  2011, APUC provided a corporate guarantee to MPS in an amount of U.S. $3,000 and a letter of credit  in an amount of U.S $100, primarily in conjunction with a three year contract to provide standard offer  service to commercial and industrial customers in Northern Maine.  x As of December 31, 2012, included in amounts due from related parties is $nil (2011 - $1,612) owed  from Emera related to the unpaid contribution of their share of Calpeco Electric Utility costs. 