AES Andres-Itabo Q212

Page 1

Second Quarter 2012 Relevant Results

Contact: Yandery Teran Investor Relations Director (1) (809) 955-2223

Santo Domingo, Dominican Republic August 15th, 2012

Q2 2012 Relevant Results

inversoraescac@aes.com

www.aesdominicana.com.do

AES Andres B.V. and Subsidiary and Dominican Power Partners and Subsidiary announced a Combined Net Income of US$13.5 million for Second Quarter 2012 and US$20.0 million for First Half 2012 Santo Domingo, Dominican Republic, August 15th, 2012 – Andres-DPP and Itabo announced today results for the second quarter 2012 and first half 2012. All operating and financial information, except where otherwise specified, are expressed in accordance with International Financial Reporting Standards, as of any date of determination, or “IFRS”. These figures are not audited. For Andres-DPP the Revenues increased 18.7% in second quarter 2012 compared with the same period of 2011 and year-to-date (or “YTD”) 2012 increased 18.4% compared with the same period of the previous year. Net Income decreased to US$13.5 million for second quarter 2012 and YTD 2012 Net Income decreased to US$20.0 million. Table 1: Summary of Financial Results of Andres & DPP Q2 (Millions of US$)

YTD

2012

2011*

2012

2011*

Revenues Operating costs and expenses Operating income

134.7 105.6 29.1

113.5 61.6 51.9

245.4 196.2 49.2

207.2 124.4 82.8

Operating income margin

21.6%

45.7%

20.0%

40.0%

Net Income (**)

13.5

27.7

20.0

41.4

Net Cash Provided by (Used in) Operating Activities

19.5

(3.6)

28.6

23.0

(*) 2011 amounts revised. (**) Net Income includes interest expenses of US$9.5 million in 2Q12 and 2Q11, related to interest under a subordinated intercompany loan under which AES made its capital injections to finance the development and construction of Andres. AES views this loan as an equity investment and the respective interests are a restricted payment under the indenture.

Itabo Net Income was US$3.6 million for Second Quarter 2012 and US$13.0 million for First Half 2012 For Itabo, Revenues increased 10.9% to US$62.3 million and YTD 2012 increased 12.3% to US$128.7 million. Net Income was US$3.6 million for second quarter 2012 against a Net Loss of US$1.9 million in same period 2011 and YTD 2012 Net income was US$13.0 million. Table 2: Summary of Financial Results of Itabo Q2 (Millions of US$)

YTD

2012

2011

2012

2011*

Revenues Operating costs and expenses Operating Income

62.3 55.4 6.9

56.2 52.9 3.3

128.7 104.9 23.8

114.6 106.6 8.0

Operating Income margin

11.1%

5.9%

18.5%

7.0%

Net Income (loss) (*)

3.6

(1.9)

13.0

4.8

Net Cash Provided by (Used in) Operating Activities

9.3

3.3

3.9

(4.4)

(*) 2011 amounts revised. For the Q2 2011, this comment applies to the Net Loss.

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Inside this report: Page External Factors

2

Analysis of Andres-DPP Combined Financial Results

2

Analysis of Itabo’s Consolidated Financial Results

4

Financial Debt Summary

5

Other Relevant Information

6

Liquidity

6

Operational Results of Andres & DPP

6

Operational Results of Itabo

7

Operational Highlights

8

Safety Indicators

8

Environmental Matters

8

Financial Statements

9

Glossary of Key Terms

16


Q2 2012 Relevant Results External Factors

1

Chart 1: Fuel Prices Evolution

Dominican Republic’s annual GDP grew 3.8% as of March 30th, 2012.

Coal, Natural Gas and Fuel-Oil #6 Price Evolution

The accumulated Inflation stood at 0.89% for first half 2012.

18

th

The exchange rate as of June 30 , 2012 was RD$39.14 per US dollar (Ask) and RD$39.07 per US dollar (Bid).

16

Average Nymex Henry Hub natural gas prices were US$2.35 per MMBtu for second quarter 2012, with a peak 2 of US$2.82 per MMBtu and a low of US$1.91 per MMBtu.

12

16.40 Natural Gas Spot

US$/MMBTU

14

14.74

15.25

15.26

14.66

Fuel-Oil #6 14.69

10 8 4.65

6

Average Coal prices were US$3.29 per MMBtu for second quarter 2012, with a peak of US$3.58 per MMBtu and a low of US$3.06 per MMBtu.

Coal

4.05

3.29

4 4.38

2

Natural Gas Nymex

3.47 2.35

0 2Q11

Total electricity demand during first half 2012 reached 6,333 GWh, an increase of 6% versus the same period 2011.

3Q11

4Q11

1Q12

2Q12

Natural Gas Spot: As reference, it is used the 14% of Dated Brent Index, published in the Platts Crude Oil Marketwire

3

Analysis of Andres-DPP Combined Financial Results (In IFRS) Table 3: Results for Second Quarter & Year-to-day 2012 of Andres & DPP Q2 2012

YTD 2011 2012 (Millions of US$)

2011

Revenues Electricity sales – Contracts Electricity sales – spot market Natural Gas Sales Other Sales

134.7 60.2 27.7 45.2 1.6

113.5 66.7 40.0 6.8 0.0

245.4 125.4 49.2 68.2 2.6

207.2 128.5 66.2 12.5 0.0

Operating Cost and Expenses Cost of sales- fuel & electricity purchases for generation Cost of sales- fuel & related costs purchased for resale Operating, maintenance and general expenses Depreciation

105.6 67.8 21.9 9.0 6.9

61.6 41.7 4.6 8.2 7.1

196.2 130.0 32.9 19.6 13.7

124.4 84.4 8.7 18.2 13.1

Other Income (Expense) Interest (expense) – financial - net Interest income – commercial and others-net Intercompany loan interest expense (*) Other (expense) Exchange (loss)

(9.3) (4.1) 5.7 (9.5) (0.9) (0.5)

(11.1) (4.1) 2.9 (9.5) (0.1) (0.3)

(17.8) (8.1) 11.6 (19.0) (1.5) (0.8)

(24.3) (8.8) 4.1 (18.9) (0.6) (0.1)

Net Cash - Provided by (Used in) Operating Activities Net Income Increase (decrease) accounts payable (Increase) decrease accounts receivable Income tax paid (Negative) positive adjustments

19.5 13.5 8.7 15.3 (28.6) 10.4

(3.6) 27.7 (11.8) 1.9 (11.5) (9.8)

28.6 20.0 42.9 (10.8) (32.9) 9.4

23.0 41.4 (11.0) (9.3) (15.4) 17.3

Free Cash Flow (**) Net Cash Provided by (Used in) Operating Activities (Less) Maintenance and enviromental CAPEX

16.4 19.5 (3.1)

(14.7) (3.6) (11.1)

20.2 28.6 (8.4)

4.5 23.0 (18.5)

(*) Related to interest under a subordinated intercompany loan under which AES made its capital injections to finance the development and construction of Andres. AES views this loan as an equity investment and the respective interests are a restricted payment under the indenture. (**) Free Cash Flow is a non-GAAP financial measure defined as net cash from operating activities less CAPEX Maintenance and environment. 1 2

Source: Dominican Central Bank, Coordinating Body and FOB, 6300 kcal/kg Puerto Blivar, Platts International Coal Report. Pricing under the BP Contract is at a premium to the Henry Hub natural gas price per MMbtu on the NYMEX Index.

3

The accompanying combined financial results include the accounts of Andres, DPP and its subsidiary Andres Dominicana.LTD. Intercompany balances and transactions have been eliminated in these combined financial statements. AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results Key drivers of Second Quarter results (Q2 2012 Vs. Q2 2011) for Andres-DPP: •

Revenues increased 18.7% to US$134.7 million. This result was mainly driven by the net effect of: (i) higher natural gas sales by US$38.4 million due to (a) US$25.0 million related to an increase in the average LNG sales price (indexed to the spot LNG prices in the international market) and (b) US$13.4 million due to an increase in the volume sold; (ii) lower spot sales by US$12.3 million due to higher energy required by contracts during Q2 2012, and therefore lower energy available to sold in the spot market (Q2 2012- 75GWh Vs. Q2 2011-166GWh); (iii) US$6.5 million of lower contracted sales due to lower contracted prices derived of the reduction of the natural gas price indexer (NYMEX); and, (iv) higher other sales by US$1.6 million basically from pipeline fees to third parties.

Operating Costs and Expenses increased 71.4% to US$105.6 million. This variance was principally due to: (i) higher cost of fuel used for generation by US$26.1 million mainly related to an increase in the average LNG cost attributable to a vessel of LNG at spot prices bought during the quarter; (ii) US$17.3 million due to higher fuel cost for resale due to (a) US$8.8 million related to an increase in the average LNG price and (b) US$8.5 million due to an increase in the volume sold; (iii) US$0.8 million of higher operating, maintenance and general expenses; and, (iii) lower depreciation by US$0.2 million.

Total Other Expenses decreased 16.2% to US$9.3 million. This positive result was mainly a net function of: (i) higher commercial interest income by US$2.8 million; during 2011 there was there was a sector agreement whereby calculation of commercial interests was eliminated, this agreement ended in December 2011; and, (ii) higher other expenses by US$0.8 million, basically from assets disposal.

Net Cash Provided by Operating Activities was US$19.5 million as net result of the following: (i) positive impact from higher accounts payable by US$20.5 million; (ii) positive adjustments by US$20.4 million, reconciling net income to net cash provided by operations; (iii) lower net income by US$14.2 million; (iv) negative impact by US$17.1 million from higher income tax paid; and, (v) positive impact as result of lower accounts receivable by US$13.4 million.

Free Cash Flow was net cash provided by US$16.4 million. During this period there were maintenance and environmental CAPEX by US$3.1 million.

Key drivers of Year-to-Date Quarter results (YTD 2012 Vs. YTD 2011) for Andres-DPP: •

Revenues increased 18.4% to US$245.4 million. This increase was mainly a net result of: (i) higher natural gas sales by US$55.7 million due to (a) US$35.7 million related to an increase in the average LNG sales price and (b) $20.0 million due to an increase in the volume sold; (ii) lower spot sales by US$17.0 million, mainly related to higher energy required by contracts during first half of 2012, and therefore lower energy available to sold in the spot market (Q2 2012- 138GWh Vs. Q2 2011- 295GWh); (iii) lower contracted energy sales by US$3.1 million due to lower contracted prices; and, (iv) higher other sales by US$2.6 million mainly from pipeline fees to third parties.

Operating Costs and Expenses increased 57.7% to US$196.2 million. This variance was mainly caused by: (i) higher cost of fuel & electricity purchases for generation by US$45.6 million mainly related to (a) US$32.6 million due to an increase in the average LNG cost for the purchase of two vessels at spot prices and due to higher generation, and (b) US$13.0 million due to higher spot energy purchases during January and February 2012 as a consequence of lower generation triggered by a major maintenance performed in Andres plant; (ii) US$24.2 million due to higher fuel cost for resale due to (a) US$10.4 million related to an increase in the average LNG price and (b) US$13.8 million due to an increase in the volume sold; and, (iii) higher operating, maintenance and general expenses by US$1.4 million.

Total Other Expenses decreased 26.7% to US$17.8 million. This decrease was mainly a net function of: (i) higher net commercial interest income by US$7.5 million due to same factor driving second quarter 2012 variance; (ii) higher other expense by US$0.9 million; (iii) higher exchange loss by US$0.7 million; and, (iv) lower net financial interest expense by US$0.7 million mainly related to higher investments held during 2012 and lower deferred financing cost.

Net Cash Provided by Operating Activities was US$28.6 million, as result of: (i) positive impact due to higher accounts payable by US$53.9 million; (ii) lower net income by US$21.4 million derived from higher cost of sales; (iii) negative impact due to higher tax paid by US$17.5 million; (iv) US$7.9 million of higher negative reconciling adjustments, reconciling net income to net cash provided by operations; and, (v) negative impact due to higher accounts receivable by US$1.5 million.

Free Cash Flow was net cash provided by US$20.2 million. During this period there were maintenance and environmental CAPEX by US$8.4 million.

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results 4

Analysis of Itabo’s Consolidated Financial Results (In IFRS)

Table 4: Results for Second Quarter & Year-to-day 2012 of Itabo Q2 2012

YTD 2011

2012

2011

(Millions of US$) Revenues Electricity Sales Other revenues

62.3 62.1 0.2

56.2 55.9 0.3

128.7 128.1 0.6

114.6 114.3 0.3

Operating Cost and Expenses Cost of Revenues Operating, maintenance and general expenses Depreciation Amortization of contracts

55.4 40.8 8.7 5.8 0.1

52.9 40.3 7.0 5.5 0.1

104.9 77.2 15.9 11.6 0.2

106.6 81.5 13.6 11.3 0.2

Other Income (Expense) Interest (expenses)- financial- net Interest income (expenses)- commercial- net Other (expenses)- net (*) Foreign Currency Income (loss) (*)

(3.4) (2.8) (0.6) 0.0 0.0

(2.8) (3.0) 0.6 (0.1) (0.3)

(6.3) (5.5) (0.9) 0.0 0.1

(1.3) (5.9) 5.1 (0.4) (0.1)

9.3 3.6 12.9 (10.5) (0.9) 0.0 4.1

3.3 (1.9) (9.8) 4.1 (0.3) 0.0 11.2

3.9 13.0 10.1 (39.9) (0.3) 0.0 20.9

(4.4) 4.8 8.1 (33.7) 1.1 0.0 15.3

6.8 9.3 (2.5)

(0.4) 3.3 (3.7)

(0.5) 3.9 (4.4)

(10.0) (4.4) (5.6)

Net Cash Variations- Provided by (Used in) Operating Activities Net Income Increase (decrease) accounts payable (Increase) decrease accounts receivable (Increase) in prepaid expense Income tax paid (Negative) positive adjustments Free Cash Flow (**) Net Cash Provided by (Used in) Operating Activities (Less) Maintenance and enviromental CAPEX

(*) 2011 amounts revised (**) Free Cash Flow is a non-GAAP financial measure defined as net cash from operating activities less CAPEX Maintenance and environmental.

Key drivers of Second Quarter results (Q2 2012 Vs. Q2 2011) for Itabo: • Revenues increased 10.9% to US$62.3 million. This result was mainly driven by US$6.2 million of higher electricity sales that resulted from higher contract prices indexed by higher average coal market prices and higher spot energy prices. •

Operating Costs and Expenses increased 4.7% to US$55.4 million. This variance was principally a net result of: (i) higher electricity purchases by US$7.2 million derived from higher spot prices; (ii) lower coal consumption by US$6.7 million due to lower generation; and, (iii) higher operating, maintenance and general expenses by US$1.7 million, related to higher outages (preventive and corrective maintenances) in Q2 2012 than in Q2 2011.

Other Expenses increased to US$3.4 million. This negative variation was primarily attributable to higher commercial interest expense by US$1.2 million, basically due during 2011 Itabo signed a sector agreement that eliminated the interest from spot market transactions.

Net Cash Provided by Operating Activities was US$9.3 million, as result of: (i) positive impact from higher accounts payable by US$22.7 million; (ii) negative impact by US$14.6 million from higher accounts receivable; (iii) an impact of US$7.0 million from negative adjustments reconciling net income to net cash provided by operation activities; (iv) US$5.5 million of higher net income, basically for higher sales; and, (v) negative impact by US$0.6 million from higher prepaid expense.

Free Cash Flow was net cash provided of US$6.8 million. During this period there were maintenance and environmental CAPEX by US$2.5 million.

4

The accompanying consolidated financial results include the accounts of Itabo, and its subsidiary Itabo Dominicana, LTD. Intercompany balances and transactions have been eliminated in these consolidated financial statements. AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results Key drivers of Year-to-Date Quarter results (YTD 2012 Vs. YTD 2011) for Itabo: •

Revenues increased 12.3% to US$128.7 million. This increment was mainly a result of higher electricity sales by US$13.8 million due to higher contract prices.

Operating Costs and Expenses decreased 1.6% to US$104.9 million. This variation was mainly caused by net effect of: (i) lower electricity purchases by US$2.3 million, derived of lower sales in GWh (Q2 2012- 854GWh Vs. Q2 2011881GWh); (ii) higher operation maintenance and general expenses by US$2.3 million basically from higher maintenance expenses; (iii) lower fuel cost by US$2.0 million basically due to lower generation; (iv) higher depreciation by US$0.3 million.

Net Expenses increased to US$6.3 million. This variance was net result of: (i) higher net commercial interest expense by US$6.0 million; (ii) lower net financial interest expense by US$0.4 million; (iii) lower other expense by US$0.4 million; and, (iv) higher foreign currency income by US$0.2 million.

Net Cash Provided by Operating Activities was US$3.9 million. This variation was primarily the net result of: (i) higher net income by US$8.2 million; (ii) negative impact due to higher accounts receivable by US$6.2 million due to higher days sales outstanding (DOS); (iii) US$5.6 million of positive reconciling adjustments, reconciling net income to net cash provided by operating activities; (iv) positive impact from higher accounts payable by US$2.0 million; and, (v) negative impact from higher prepaid expense by US$1.4 million.

Free Cash Flow was net cash used by US$0.5 million. During this period there were maintenance and environmental CAPEX by US$4.4 million.

Financial Debt Summary •

In May 2012, Andres Dominicana e Itabo Dominicana paid the International Bonds interest for a total amount of US$13.5 million.

During second quarter 2012, Itabo paid its local bonds interest for a total amount of US$0.3 million and Andres paid the intercompany loan interests for US$19.1 million. Table 5: Summary of Debt Profile of Andres-DPP Financial Debt

Jun-12

Table 6: Summary of Debt Profile of Itabo

Dec-11

Financial Debt

(expressed in m illions of US$)

Jun-12

Dec-11

(expressed in m illions of US$)

Local Currency

-

-

Local Currency

-

-

Foreign Currency

168

168

Foreign Currency

131

131

Total Debt

168

168

Total Debt

131

131

Fixed Rate

100%

100%

Fixed Rate

100%

100%

Variable Rate

0%

0%

Variable Rate

0%

0%

Short Term

0%

0%

Short Term

100% 10.56%

100% 10.56%

8

9

Long Term Financing Cost (*) Average Life (years)

Long Term Financing Cost (*)

0%

0%

100% 10.21%

100% 10.21%

8

8

Average Life (years)

(*) (1) After tax rates. (2) The Notes effective rate includes the interest income accrued by the interest debt reserve.

Table 7: Summary of International & Local Ratings Rating Agency

Market

Fitch Ratings (Andres-DPP) Fitch Ratings (Itabo)

International International

Senior Notes 2020 Senior Notes 2020

Rating B B

Outlook Positive Positive

Standard & Poor's (Andres-DPP) Standard & Poor's (Itabo)

International International

Senior Notes 2020 Senior Notes 2020

B B-

Stable Stable

Fitch Dominicana (Itabo)

Local

Corporate Bonds 2013

AES Andres Dominicana and Itabo Dominicana, Earning Release

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A- (dom)


Q2 2012 Relevant Results Other Relevant Information th

On June 15 , 2012 Itabo performed its Annual Shareholders Assembly declaring dividends for a net amount of US$2.4 million to all registered shareholders as of that date. The dividends will be paid according to cash availability.

Liquidity

Chart 2: Average Collection Rate

Collections

Andres - DPP

During second quarter 2012 the average collection rate for Andres-DPP was 100% against 111% in the same period 2011 and for Itabo 89% against 104%.

146%

Itabo

111% 104%

100% 144%

83%

YTD 2012, the average collection rate for Andres-DPP was 79% against 90% in the same period 2011 and for Itabo 72% against 79% during the first semester 2011.

89%

58%

76%

57%

2Q11 3Q11 4Q11 1Q12 2Q12 The average collection rate is calculated using the total collected vs. the total billed during the quarter.

Currently Andres accounts receivables have 58 days sales outstanding (DSO), 111 DSO for DPP and 115 DSO for Itabo compared to 33, 61 and 72 DSO, respectively as of st December 31 , 2011.

Chart 3: Days Sales Outstanding

181(DSO) 147

On July 18th, the Dominican Congress passed the bill to add RD$71.5 billion (US$1.8 billion) to this year’s Budget and authorize the Ministry of Finance to issue a US$500.0 million sovereign local bond for the payment of the subsidy to the electric sector.

DPP

Itabo

115

111 107

Andres

73

69

66 63 24

2008

2009

2010

72 61

111 58

33 2011

Jun'12

The DSO was calculated using the current account receivables as of June 30th, 2012, divided by the average month sales from January to June, 2012. It assumes 30 days in a month.

Operational Results of Andres-DPP Table 8: Summary of Technical Details As of Jun. 30th, 2012 Installed capacity (MW)

Andres DPP 319 236

Aggregate 555

Power Generation Units Effective capacity (MW)

1 304

2 236

3 540

Contracted capacity (MW)

227

210

437

Table 9: Summary of Key Performance Indicators Q2 Operating Data

YTD

2012

2011

2012

2011 1,615

Gross generation

GWh

905

855

1,647

Internal consumption

GWh

(19)

(13)

(35)

(23)

Net Generation

GWh

842 0 842 281 7,744 96.0 0.9 51

1,612 0 1,657 281 7,714 90.8 0.1 91

1,592

GWh MW Btu/KWh % % MW

886 0 886 281 7,690 99.8 0.2 91

DPP EAF

%

99.9

89.3

98.1

90.8

DPP EFOR

%

0.1

0.1

0.4

0.04

Total Energy Sold (*) Andres' Firm Capacity Andres Heat Rate Andres EAF Andres EFOR DPP's Firm Capacity

(*) Amount revised for 2011.

AES Andres Dominicana and Itabo Dominicana, Earning Release

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1,613 281 7,782 86.7 0.5 45


Q2 2012 Relevant Results Key drivers of Second Quarter results (Q2 2012 Vs. Q2 2011) for Andres-DPP: •

Combined Net Generation increased 5.2% from 842 GWh to 886 GWh.

Total Energy generated during the quarter was completely sold.

EAF of Andres increased to 99.8% and its EFOR improved to 0.2%, as well as its Heat Rate that improved to 7,690 Btu/KWh. These improvements were driving by a best performance of the unit during the analyzed period.

DPP’s Firm Capacity increased to an average of 91MW (78.4%), as a result of higher availability since operational improvements performed on its units.

DPP’s EAF increased to 99.9% since these units have been working as based load plants since 2010 and its EFOR was 0.1%.

Key drivers of Year-to-Date Quarter results (YTD 2012 Vs. YTD 2011) for Andres-DPP: •

Combined Net Generation increased 1.3% to 1,612 GWh. The Energy Sold increased 2.7% to 1,657 GWh, basically due higher generation and due to Andres has more contracted energy.

The Andres’ EAF improved to 90.8% and the EFOR improved to 0.1%.

DPP’s Firm Capacity increased to 91MW, as a result of higher availability since the operational improvements performed on its units.

EAF has increased to 98.1% since its units has been working as based load plants since 2010. The EFOR was 0.4%.

Operational Results of Itabo Table 10: Summary of Technical Details As of June 30th, 2012 Installed capacity (MW)

260

Power Generation Units Effective capacity (MW)

2 260

Table 11: Summary of Key Performance Indicators Q2 2012 Gross generation Internal consumption Net Generation Total Energy Sold Firm Capacity Heat Rate EAF EFOR

GWh

438

GWh (36) GWh 402 GWh 402 MW 226 Btu/KWh 11,244 % 75.4 % 9.2

YTD 2011

2012

2011

458

932

878

(41) 417 429 226 11,326 80.3 1.5

(78) 854 854 226 11,256 81.4 6.0

(79) 799 881 226 11,089 78.6 4.4

Key drivers of Second Quarter results (Q2 2012 Vs. Q2 2011) for Itabo: •

Net Generation decreased 3.6% to 402 GWh due to the major maintenance performed in Unit I and the forced outage of the Unit II, both occurred in June; in spite of it, the Heat Rate decreased 0.7% to 11,244 Btu/KWh but the EFOR increased to 9.2% and the EAF decreased to 75.4%.

The total Energy sold decreased 6.3%, basically due to lower generation.

Key drivers of Year-to-Date Quarter results (YTD 2012 Vs. YTD 2011) for Itabo: •

Net Generation increased 6.9% to 854 GWh.

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results •

The Energy Sold decreased 3.1% due to lower contracted and spot sales.

Heat Rate increased 1.5% to 11,256 Btu/KWh and the EFOR increased to 6.0% from 4.4% in 2011.

Operational Highlights In June 2012, the contracted capacity between Andres and EdeEste increased to 105 MW from 85 MW. An agreement signed in July 2011 established a gradual increment of the original contracted capacity (50MW) up to 150 MW. During second quarter 2012, Andres received four vessels with 12.0 TBTU of natural gas, including one bought at spot prices and Itabo received four coal vessels containing 189,930 MT. th

On June 17 , 2012, Itabo I was put out of service due to a scheduled maintenance. The unit was put on service on June nd 22 . th

th

On June 18 , 2012, Itabo II had a forced outage. The unit came back on service on July 6 .

Safety Indicators During second quarter 2012, Andres and DPP did not have Lost Time Incidents (LTI) or fatalities. However, Itabo had a Lost Time Incident (LTI). During second quarter 2012, 4,740 man hours invested in safety training, including AES people and contractors. Besides, there were performed 322 safety walks during the medium and high risk works, for AES people and contractors. During second quarter 2012 was celebrated the Safety Day and implemented a safety program call “Seguridad un Estilo de Vida” (Security, a lifestyle).

Environmental Matters During second quarter 2012, Andres, DPP and Itabo have complied with all environmental requirements of AES Corporation and the Dominican laws. During second quarter 2012, DPP renewed its environmental permit. During second quarter 2012, Itabo, AES Dominicana Foundation and CEDAF (“Centro para el desarrollo Agropecuario y Forestal”), a foundation that promotes the sustainable development of agriculture and forestry, sponsored the Haina Recicla Project, recycling 35,000 pounds of plastics in 31 schools of the Haina’s Scholar District.

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results AES Andres B. V. and subsidiary, and Dominican Power Partners and subsidiary (Indirect Wholly-Owned Subsidiaries of The AES Corporation) UNAUDITED COMBINED STATEMENTS OF INCOME (Expressed in thousandsUS$) Three Months Ended June 30, 2012 2011 (*)

Six Months Ended June 30, 2012 2011 (*)

REVENUES Electricity sales – contracts Electricity sales – spot market Natural gas sales Other sales Total revenues

60,239 27,718 45,155 1,586 134,698

66,713 39,960 6,766 13 113,452

125,421 49,262 68,090 2,596 245,369

128,514 66,135 12,483 26 207,158

(67,773) (21,918) (8,984) (6,911)

(41,655) (4,608) (8,207) (7,081)

(129,965) (32,905) (19,562) (13,744)

(84,382) (8,676) (18,229) (13,061)

(105,586)

(61,551)

(196,176)

(124,348)

29,112

51,901

49,193

82,810

1,613 (9,530) (943) (487)

(1,223) (9,530) (64) (254)

3,527 (19,060) (1,531) (804)

(4,651) (18,955) (581) (115)

19,765

40,830

31,325

58,508

Income tax

(6,243)

(13,157)

(11,327)

(17,064)

NET INCOME ***

13,522

27,673

19,998

41,444

OPERATING COSTS AND EXPENSES Cost of sales – electricity purchases and fuel costs used for generation Cost of sales – fuel and fuel related costs purchased for resale Operating, maintenance and general expenses Depreciation Total operating costs and expenses OPERATING INCOME OTHER INCOME (EXPENSE) Interest income (expense) – net Intercompany loan interest expense ** Other (expense) Exchange (loss) INCOME BEFORE TAXES

(*) The Q2 2011 and June 2011 amounts were revised. (**) Interest expenses are those generated by the subordinated intercompany loan under which AES made its capital injections to finance the development and construction of Andres. (***) Net Income includes interest expenses of US$9.5 million in Q2 2012 and Q2 2011, related to interest under a subordinated intercompany loan under which AES made its capital injections to finance the development and construction of Andres. AES views this loan as an equity investment and the respective interests are a restricted payment under the indenture. The results presented in this report have not been audited and were prepared in Dollars in conformity with the International Financial Reporting Standards, as of any date of determination, or “IFRS.”

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results

AES Andres B. V. and subsidiary, and Dominican Power Partners and subsidiary (Indirect Wholly-Owned Subsidiaries of The AES Corporation) UNAUDITED COMBINED STATEMENTS OF FINANCIAL POSITION (Expressed in thousands US$)

June 30th, 2012

Dec. 31st, 2011

CURRENT ASSETS Cash and cash equivalents Short term investment Accounts receivable Accounts receivable – related parties Inventories Other financial assets Other assets Derivative asset Total Total current current assets assets

146,198 8,600 126,549 53,865 20,686 28 21,485 1,895 379,306

131,130 92,254 52,670 19,326 5,000 11,707 312,087

PROPERTY, PLANT AND EQUIPMENT Land Property, plant and equipment Less accumulated depreciation Property, Total plant Property, and equipment plant and equipment

16,192 716,717 (219,181) 513,728

15,784 706,689 (206,310) 516,163

17,509 7,959 15,576 315 41,359 934,393

19,774 7,959 22,685 1,736 52,154 880,404

35,769 43,586 2,136 3,662 63 23 85,239

18,113 5,303 2,136 22,963 762 301 49,578

51,964 413,153 164,144 3,900 112 633,273

54,479 413,153 164,025 3,135 170 634,962

15,019 109,250 668 (36) 36,852 54,128 215,881

15,019 109,236 662 (36) 36,852 34,131 195,864

934,393

880,404

ASSETS

OTHER ASSETS Accounts receivables non curent Debt service reserve Other financial assets Other assets Total other assets TOTAL ASSETS LIABILITIES AND SHAREHOLDER'S EQUITY CURRENT LIABILITIES Accounts payable Related parties Interests payable Income tax payable Derivative current Accrued expenses and other liabilities TotalTotal current current liabilities liabilities LONG TERM LIABILITIES Deferred income tax Intercompany loan Notes payable Derivative non current Other non current liabilities TotalTotal longlong termterm liabilities liabilities SHAREHOLDER'S EQUITY Common stock Contributed capital Additional paid–in capital Accumulated other comprehensive loss Restricted retained earnings Accumulated (deficit) earnings TotalTotal shareholder's shareholder's equity equity TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY

The results presented in this report have not been audited and were prepared in Dollars in conformity with the International Financial Reporting Standards, as of any date of determination, or “IFRS.”

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results

AES Andres B. V. and subsidiary, and Dominican Power Partners and subsidiary (Indirect Wholly-Owned Subsidiaries of The AES Corporation) UNAUDITED COMBINED STATEMENTS OF CASH FLOWS (Expressed in thousands US$) Three Months Ended June 30, 2012 2011 (*)

Six Months Ended June 30, 2012 2011 (*)

CASH FLOW FROM OPERATING ACTIVITIES: Net income Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization Derivative instruments Income tax expense Loss on asset disposal Investment asset impairment expense Loss on sale of investments Gain on asset sale Long term compensation Subordinated intercompany loan interest expense Interest expense (income)– net Foreign exchange loss (gain) Decrease (Increase) in accounts receivable Decrease in accounts receivable – related parties Decrease in other receivable – related parties (Increase) in inventories (Increase) decrease in other assets Increase (decrease) in accounts payable and accrued liabilities Increase (decrease) in accounts payable – related parties Increase in accrued and other liabilities Cash generated from operations Interest received Interest paid Income taxes paid Net cash from provided by (used in) operating activities

13,522

27,673

19,998

41,444

6,911 (3,999) 6,243 944 2 (2) 24 9,530 (3,819) 487 7,431 7,915 (7,722) 24,739 (9,364) 18,108 2,057 73,006

7,081 2,053 13,157 72 (39) 57 9,844 1,223 253 (2,358) 3,198 1,044 (1,237) (1,715) (12,324) 502 1,269 49,754

13,744 (2,916) 11,327 1,631 (2) 48 19,060 (3,527) 805 (24,709) 13,869 (598) (8,891) 20,243 22,664 1,447 84,193

13,061 4,177 17,064 667 (39) 124 19,269 4,651 114 (23,359) 14,061 (6,117) (171) (7,080) (3,931) 1,144 75,079

149 (25,112) (28,557) 19,485

3,326 (45,151) (11,526) (3,597)

299 (22,994) (32,859) 28,638

9,431 (46,099) (15,372) 23,039

(4,380) 5,011 (2,100) 555 (39) 0 (953)

(14,901) 5 (10,207) 19,269 39 (5,795)

(10,573) 5,011 (8,600) 555 108 2 (13,497)

(19,969) (145) (10,207) 19,269 39 (11,013)

CASH FLOW FROM INVESTING ACTIVITIES: Additions to property, plant and equipment Decrease (increase) in restricted cash Purchase of short term investment Loans to related parties Debt service reserve and other assets Decrease in other assets long term Proceeds from the sales of assets Net cash (used) provided by investing activities CASH FLOW FROM FINANCING ACTIVITIES: Financing costs payments Repayments of capital lease obligations Net cash (used in) financing activities

(35) (3) (38)

(9) (9)

(66) (8) (74)

(9) (9)

NET INCREASE IN CASH CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD

18,495 127,703

(9,401) 141,070

15,068 131,130

12,017 119,652

CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

146,198

131,669

146,198

131,669

(*) The Q2 2011 and YTD 2011 report was revised. The results presented in this report have not been audited and were prepared in Dollars in conformity with the International Financial Reporting Standards, as of any date of determination, or “IFRS.”

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results

EMPRESA GENERADORA DE ELECTRICIDAD ITABO, S. A. AND SUBSIDIARY (An indirectly subsidiary of The AES Corporation) UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS (Amounts expressed in thousands of US dollars) Three Months Ended June 30, 2012 Revenues

2011

Six Months Ended June 30, 2012

62,332

56,190

2011

128,683

114,629

Operating costs and expenses Cost of revenues

(40,848)

(40,349)

(77,184)

(81,529)

Operating, maintenance and general expenses

(8,685)

(6,967)

(15,909)

(13,534)

Depreciation Amortization of contracts

(5,768) (117)

(5,496) (117)

(11,544) (235)

(11,270) (235)

(55,418)

(52,929)

(104,872)

(106,568)

6,914

3,261

23,811

(3,413)

(2,362)

(6,396)

(794)

(9) 6

(132) (251)

(8) 53

(422) (71)

Total operating costs and expenses Operating Income

8,061

Other income (expense) Interest expense, net Other expenses – net (*) Exchange gain (loss), net

3,498

Income before income taxes Income tax expense (*) Net Income (loss) (*)

516

17,460

6,774

87

(2,434)

(4,427)

(2,014)

3,585

(1,918)

13,033

4,760

(*) The final June 2011 report was modified in these lines. The results presented in this report have not been audited and were prepared in Dollars in conformity with the International Financial Reporting Standards, as of any date of determination, or “IFRS.”

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results EMPRESA GENERADORA DE ELECTRICIDAD ITABO, S. A. AND SUBSIDIARY (An indirectly subsidiary of The AES Corporation) UNAUDITED CONSOLIDATED BALANCE SHEETS (Amounts expressed in thousands of US dollars) Jun. 30th, 2012

Dec. 31st, 2011

Assets Current Assets Cash and cash equivalents Accounts receivable Accounts receivable - Related parties Inventories Prepaid income tax Other non financial assets

51,484 3,932 116,926 23,889 7,739 1,638

52,892 8,068 71,509 27,028 1,516 1,365

205,608

162,378

342,099 25,425 8,146

349,142 28,727 17,663

Long term investment Other financial assets

5,531

323 5,531

Other non financial assets

7,246

6,146

388,447

407,532

Total current assets Non Current Assets Property, plant and equipment Accounts receivable related parties - long term Prepaid income tax

Total non current assets Total Assets

594,055

569,910

Current Liabilities Accounts payable Accounts payable - Related parties Dividends payable - Related parties Dividends payable Accrued expenses and others liabilities

29,817 55,786 1,207 1,207 4,270

23,788 51,597 3,837

Total current liabilities

92,287

79,222

Non Current Liabilitites Financial Liabilities Deferred income tax Other non-current liabilities

128,913 35,176 14

128,792 33,855 19

Total non current liabilities

164,103

162,666

355,556 239 (110,879)

355,556 229 (120,512)

Liabilities and Equity

Equity Common stock, RD$100 par value; 56,355,556 Additional paid in capital Accumulated deficit Restricted retained earnings Total shareholders' equity Total Liabilities and Equity

92,749

92,749

337,665

328,022

594,055

569,910

The results presented in this report have not been audited and were prepared in Dollars in conformity with the International Financial Reporting Standards, as of any date of determination, or “IFRS.�

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results EMPRESA GENERADORA DE ELECTRICIDAD ITABO, S. A. AND SUBSIDIARY (An indirectly subsidiary of The AES Corporation) UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Amounts expressed in thousands of US dollars) Three Months Ended June 30, 2012

Six Months Ended June 30,

2011 (*)

2012

2011 (*)

CASH FLOWS FORM OPERATING ACTIVITIES: Net Income (loss)

3,585

(1,918)

13,033

4,760

Adjustments to reconcile net income to net cash (used in) provided by operating activities: Depreciation

5,768

5,496

11,544

11,270

Amortization of contracts

117

117

235

235

Amortization Of Deferred Financing Costs

(48)

(55)

-

Provision for deferred taxes Loss on asset disposal

-

(812) -

1,701 -

335 (2)

Loss(gain) unrealized foreign currency

(7)

251

(53)

71

Long-term compensation

11

3

19

11

3,463

2,420

6,396

794

6,036

3,143

Interest expenses, net

1,282 366

Changes in assets and liabilities: Decrease (Increase) Accounts receivable (Increase) Accounts receivable - related parties

(16,501)

(60)

5,514

(5,781)

(45,417)

(27,881)

Decrease Others receivable

-

47

-

-

Decrease Others receivable - related parties

-

989

-

(2,924)

Decrease (Increase) Inventories Decrease Income Tax Receivable - Foreign (Increase) Prepaid expenses

93

4,859

2,967

164

733

3,897

(924)

(271)

(273)

733 1,107

Increase (Decrease) Accounts payable

8,621

(8,643)

5,944

2,306

Increase (Decrease) Accounts payable - related parties

4,308

(1,160)

4,189

5,790

Accrued expenses and others liabilities

1,910

717

1,741

1,680

Cash provided (used in) by operating activities

15,785

8,367

10,069

(6,182)

Interest received Interest paid

1,049 (7,565)

1,053 (6,118)

2,051 (8,209)

8,056 (6,305)

9,268

3,302

3,911

(4,431)

(2,356)

(6,010)

(5,642)

(8,084)

1,880

-

-

Net cash provided (used in) by operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Additions to property, plant and equipment Proceeds from sales of property, plant and equipment

136

Long term investment

-

Net cash (used in) investing activities

(2,220)

NET INCREASE (DECREASE) IN CASH

7,048

CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

44,436 51,484

2 (4,128) (825) 59,732 58,907

323

(61)

(5,319)

(8,145)

(1,408)

(12,575)

52,892

71,482

51,484

58,907

(*)The final June 2011 report was revised. The results presented in this report have not been audited and were prepared in Dollars in conformity with the International Financial Reporting Standards, as of any date of determination, or “IFRS.”

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results

Andres-DPP and Itabo are controlled and managed by subsidiaries of AES. Itabo owns the lowest-cost thermal power generation units in the Dominican Republic. Itabo operates power generation units that in the aggregate have 260 MW of effective and installed capacity. Itabo also has the only loading dock with the capacity to service Panamax vessels and to unload to 60,000 tons of solid fuels in bulk. Andres and DPP, own and operate power generation units that in the aggregate have 555 MW of installed capacity, which represent approximately 18.7% of the current total installed capacity, in the Dominican Republic. Andres also has the only liquefied natural gas, or LNG, shipment receiving terminal in the Dominican Republic, a degasification facility and a storage facility, or LNG facility, and a natural gas pipeline to Santo Domingo. The unaudited pro forma combined balance sheet and statement of operations presented in this report have not been audited and were derived from the unaudited consolidated financial statements of Andres and the unaudited consolidated financial statements of DPP. The information provided by the consolidated financial statements of Andres and the consolidated financial statements of DPP and for Itabo has been prepared in accordance with International Financial Reporting Standards (IFRS) as established in the Offering Memorandum of the USD$284 million notes units. The unaudited pro forma combined financial information described above is being provided for illustrative purposes only. Andres and DPP may have performed differently if they had actually been combined during the periods presented. This unaudited proforma combined financial information should be read in conjunction with the unaudited consolidated financial statements as of and for the periods ended on June 30th, 2012 and 2011 and notes thereto, of each of Andres and DPP. You should not rely on the pro forma combined financial information as being indicative of the historical results that would have been achieved by Andres and DPP if they had always been combined. The AES Corporation (NYSE: AES) is a Fortune 200 global power company. We provide affordable, sustainable energy to 27 countries through our diverse portfolio of distribution businesses as well as thermal and renewable generation facilities. Our workforce of 27,000 people is committed to operational excellence and meeting the world's changing power needs. Our 2011 revenues were $17 billion and we own and manage $45 billion in total assets. To learn more, please visit www.aes.com. This report may contain forward-looking statements speculative in nature based on the information, operational plans and forecasts currently available about future trends and facts. As such, they are subject to risks and uncertainties. A wide variety of factors may cause future real facts to differ significantly from the issues presented or anticipated in this report, including, among others, changes in general economic, political, government and business conditions. In the event of materializing any of these risks or uncertainties, or if underlying assumptions prove to be mistaken, future real facts may vary significantly. Itabo is not bound to update or correct the information contained in this report.

Please address any questions or comments related to this report to Investor Relations, email address: inversoraescac@aes.com

AES Andres Dominicana and Itabo Dominicana, Earning Release

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Q2 2012 Relevant Results Glossary of key terms Btu:

CDEEE: Coordinating Body:

Deregulated Users (NRU):

EAF: Effective Capacity: EFOR: Firm Capacity: FX:

British thermal units of measurement. It is a unit of heat in the English European System. Its equivalence in the International System (IS) is the Calorie. The prices of Natural Gas are usually expressed in US$/MMBtu. 1 Btu is equivalent to 252 calories. Corporación Dominicana de Empresas Eléctricas Estatales. Previously known as CDE. “OC” or Organismo Coordinador. Whose function is to plan and coordinate the economic operations of the power providers with those of the transmission, distribution and commercialization system that form the SENI.

The user of the electrical service which monthly demand exceeds the limits established by Superintendence in order to be classified as an unregulated user under the General Electricity Law.

Equivalent Availability Factor The currently available capacity, as of any date of determination, for generation of a unit or the amount of MW that a power generation unit can reliably generate. Equivalent Forced Outage Rate The amount of capacity assigned by the Coordinating Body to each power generation unit for being available to cover the demand in peak hours. Foreign exchange, a banking term for changing money from one currency into another.

GDP:

The gross domestic product (GDP) is one of the measures of national income and output for a given country's economy. GDP is defined as the total market value of all final goods and services produced within the country in a given period of time (usually a calendar year).

Henry Hub:

The specific pricing point for natural gas future contracts on the New York Mercantile Exchange, or NYMEX.

Installed capacity:

The amount of MW a turbine is designed to produce upon installment (name-plate capacity).

Liquid Natural Gas (LNG):

Platts:

Natural Gas processed to be transported in liquid form. It is the best alternative for transporting and storage because when transformed into liquid at atmospheric pressure and -163° C, the liquefaction process reduces the volume of gas by 600 times. Is a provider of energy information around the world that has been in business in various forms for more than a century and is now a division of The McGraw-Hill Companies. Products include Platts Energy Economist, industry news and price benchmarks for the oil, natural gas, electricity, nuclear power, coal, petrochemical and metals markets.

PPA:

Power Purchase Agreement.

SENI:

Sistema Eléctrico Nacional Interconectado or the National Interconnected Electrical System.

AES Andres Dominicana and Itabo Dominicana, Earning Release

- 16 -


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