Mr. José Miguel García Gallego, Secretary of the Distinguished Bar Association of Sabadell, CERTIFIES: That, as it results from existing data found in the Secretary’s Office I am in charge of, the lawyer with the Identity Card number 40981900-V enrolled in this professional Association on July 9, 1996 under Bar License Number 1992 as a practising lawyer, position he is still appointed with at present. That in July 1998 he obtained the Legal Competency Diploma by the General Board of the Spanish Lawyers Association. That this lawyer has been enrolled in the Lawyers Register of this Bar Association since January 29, 2004, for performing the tasks of the Receiver of Trustee in Bankruptcy according to Law 22/2003. That Mr. Giménez Imirizaldu proves to have enough training and formation in the following matters, amongst others, by providing the corresponding qualifications and Diplomas:

- Concursal Law : Course about concursal Law by the Distinguished Bar Association of Sabadell, July 2004.

- Security in e-Business: Seminar by the Distinguished Bar Association of Sabadell & Eutime, February 2001.

- Business Consultancy Lawyers: Postgraduate Course by the Distinguished Bar Association of Sabadell – UAB, November 1998.

- Responsibility in the Administration of Societies: Seminar by the Town Council of Barcelona, July 1998.

- Public Finance and Fiscal Consultancy: Course by CEFOR, November 1997. - Regulations of the Mercantile Register: Conference by Cambra de Comerç of

Sabadell, February 1997. - Legal System, Economic system and Tax Regulation of Cooperatives: Seminar by

CUBP, April 1996. That there is not a single incidence mentioned in the personal records of this lawyer. Notice is hereby given, for legal purposes, of the validity of the document and the information it contains. I issue this certificate at the request of Mr Germán Giménez Imirizaldu. Sabadell, 5 October 2010. THE SECRETARY

This document has been translated by Cándida Hernández Rubio