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10. Reporting and audit scope : Could you confirm whether the annual independent audit/review will cover not only the issuer but also the key Costa Rican project entities, at least on a consolidated or agreed-upon procedures basis?

9. Conversion into lots – legal and tax aspects : Have the legal and tax implications for non-Costa Rican investors converting bonds into lots been fully analysed (transfer taxes, stamp duties, local registration, potential withholding or indirect tax exposure)?

8. DSRA sizing and control : Will the final DSRA mechanics be fully hard-coded in the bond documentation (minimum months, permitted uses, replenishment rules), and will the DSRA be held at issuer level under Luxembourg law with restricted access?

7. Absence of step-in rights : We understand and respect the philosophy of favoring asset-backed protection over complex governance. That said, has any alternative "light" protection been considered (e.g. acceleration triggers, cash sweep, enhanced reporting or cure periods) in the event of material underperformance prior to default

6. Security agent / trustee role : Could you clarify: - who is expected to act as security agent or trustee, - under which governing law the security agency agreement will be structured, - and whether the agent has discretion or is strictly bound by bondholder instructions upon default?