EEEUUURRROOOCCCEEERRRTTT IIINNNDDDUUUSSSTTTRRRIIIAAALLL SSSEEERRRVVVIIICCCEEESSS

PPPRRREEEQQQUUUAAALLLIIIFFFIIICCCAAATTTIIIOOONNN DDDOOOSSSSSSIIIEEERRR

INDEX

SECTION 1 3

1. COMPANY INFORMATION 3

2. ORGANIZATION CHART 7

3. AUTHORIZED PERSONS 8

4. INTERNATIONAL NETWORK 12

SECTION 2 16

1. WORK EXPERIENCE 16

SECTION 3 18

1. POLICY FOR QUALITY 18

2. OUR VISION 18

3. OUR STRATEGY 18

4. FINANCIAL INFORMATION 19

ANNEX 1 – ACCREDITATIONS 23

ANNEX 2 - APPROVALS 79

SECTION 1 1. COMPANY INFORMATION EUROCERT S.A. was founded in 1998 by Greek Engineers and is an independent Third Party Inspection and Certification Body. EUROCERT S.A. has a wide range of activities and scientific disciplines. Presently, EUROCERT S.A. activates on a global scale with presence in more than 20 Countries with more than 60 active Auditors/ Inspectors/ Surveyors of more than 14 different nationalities with more than 20000 inspections and 10000 system certificates. EUROCERT S.A. is approved by the following national and international authorities/ associations/ organizations: Hellenic Ministry of Reconstruction of Production, Environment and Energy Hellenic Ministry of Infrastructure, Transport and Networks Cypriot Ministry Of Communications And Works Cypriot Ministry Of Agriculture, Natural Resources And Environment ACCREDIA Italian Ministry Of Transportation Business Social Compliance Initiative EUROCERT S.A. overview of activities is listed below. Certification of Management Systems Quality Health And Safety Environment Energy Information Security Information Technology Business Continuity Social Accountability BSCI Social Audits Food Safety Integrated Crop Management

Verifications: EMAS Verifications GHG Verifications Product Certifications: Regulation (EU) No 305/2011 (Construction products) Directive 97/23/EC (Pressure Equipment) Directive 2009/105/EC (Simple Pressure Vessels) Directive 95/16/EC (Lifts) Directive 2006/42/EC (Machines)

Directive 2010/35/EU (Transportable Pressure Equipment) Inspections: Type A Inspection Body providing ‘Third Party’ Services meeting the criteria of Annex A.1 to

ISO/IEC17020:2012. ADR Vehicles Vehicles Transporting Hospital & Animal By-Product Wastes Lifts Lifting Machinery Pressure Vessels & Pipe Networks Welding Methods And Welders Steam Boilers & Generators Supervision of Companies conducting Maintenance & Refilling of Fire Extinguishers Periodic Inspection Centers for Pressure Receptacles Natural Gas Industrial Installations LPG & CNG Auto Gas Fuel Stations Fuel Storage Tanks Play Grounds (Internal & External) Hotel Star & Room Key Classification Escalators & Moving Walks Photovoltaic Systems Marine Sector Inspections: R.M.C. sampling ISM CODE & ISPS CODE Maritime Port Facility Security Assessments MLC 2006 Cargo Gear Inspections Inspections of Lifts Thickness measurements of metal plates Interlaboratory Competence Schemes: Cement Ready Mixed Concrete Aggregates Asphalt Chemical and physical analysis of: Cement Coal Pet Coke EUROCERT Academy: Officially Approved Professions Armed Security officers V.I.P. Security officers

EUROCERT Training Centre: Management Systems Legislation Industrial Equipment Corporate Social Accountability Authorized Training School: Candidate Drivers for Transporting Dangerous Goods by Road (ADR) EUROCERT S.A. provides independent and impartial Third-Party Certification and Inspection Services to all industries within the upstream, downstream, power, marine and manufacturing sectors. Our services range the entire Industrial and Marine sector. Third Party Independent Audits: Quality Control House GRI Global Reporting Initiative INGO International Non Governmental Organizations Accountability Charter SEDEX Supplier Ethical Data Exchange Non GMO Products Eurocert Regulation Non GMO Animal Feed Eurocert Regulation ISCC Third Party Independent Inspections: Industrial Inspections Energy Inspection of Buildings Thermography Machinery Golden Kitchen Bollino Blue Vendor equipment supply assurance: Equipment delivery verification and acceptance FATs verification. On site delivery positioning and operation verification (ex. Engines, gen sets, valves etc.). Independent verification/ validation/ certification: Site/ Shop Independent project monitoring and verification (shipbuilding, power plants, pipelines, refineries

etc.) Production verification (pipe mills, metallic structures, fabrication of boilers/ pressure vessels etc.) Site/ Shop Inspections QA/ QC supervision and audits Overall quality coordination HSE audits Review of specifications and Inspection and Test Plan (ITP) Certification of material and equipment

Tailored inspection/ verification services according to project/ client requirements Fit for purpose certification Fit for purpose Inspection

2. ORGANIZATION CHART

3. AUTHORIZED PERSONS

George Briskolas

Chairman of the Board of Directors & Managing Director Mobile No : +30 6944595164 E-mail: briskolas@eurocert.gr Responsible for: Chairman of the Board of Directors & Managing Director Education: He has a diploma in Chemical Engineering from the University of Palermo, Italy. He is Lead Auditor in

Quality Management Systems, Environmental Systems, SA 8000 & Food Safety and Products Compliance Control Auditor having taken part in training sessions respectively. Further he deals with sampling, laboratory tests and statistical tests according to the EN 206 standard.

Career Summary: More than 20 years management systems and products auditor Since 1998 he is the founder of the Certification Body EUROCERT S.A. which engages in Quality

Management Systems, Environmental Systems, Health and Safety Management Systems, SA 8000 certification, etc. as well as food safety, agricultural and industrial products, with a leading position in Greece, Cyprus, Turkey, Bulgaria, Italy and presence in other countries such as India, China, Taiwan, Korea etc.

Ioannis Karayannis

General Manager Mobile No : +30 6970100881 E-mail: karayannis@eurocert.gr Responsible for: General Manager Education: Master Degree of Business Administration and Economics from Sheffield University Master Degree of Chemical Engineering from ‘Metsovio’ National Technical University of Athens Career Summary: 27 years of professional industrial-and services- experience (since 1986) under several management

schemes and cultures (Blue Circle Industries, Lafarge Group, Gascogne Group and Private-family owned-companies): 12 years in Cement sector, 3 years in ready mixed concrete, 9 years in paper and paper packaging business, two & half (2, 5) years in steel industry coping with severe business environment and, from November 2013 in services business. Since 1998 in senior management positions as managing director and general manager as following:

Hellenic Halyvourgia, Athens, Greece Associate General Manager Furnace, Steel and Hot-Rolling Mills Private-Family owned business of up to 500 million Euros Turnover

Aigis S.A., Chalkis, Central Greece, Managing Director and Deputy Chairman Paper Packaging Industry of annual turnover 12 millions Euros

Group Gascogne – Gascogne Sacks Global Sales Key Account Manager of Gascogne Sack Forest-Paper-Paper Packaging (French Group) of annual turnover of up to 600 million Euros, Member of the Group Executive Committee.

Skyrodema S.A., Thessaloniki, North Greece, Managing Director and General Manager,Ready mixed Concrete Industry of annual turnover 25 million Euros

Heracles Cement Company – Lafarge Group, Cement and RM Concrete Industry in Greece of up to 600 million Euros, Member of the Group Executive Committee

Heracles Cement Company – Blue Circle Group, Heracles Cement was under the British management of Blue Circle Group within years of 1999 to 2001, at which time it was acquired by the French Lafarge Group

Heracles Cement Company, Athens, Greece Head of the Delegation, and, Representative of the Hellenic Cement Industries Association (HCIA) to the lobbying Technical Committees of CEMBUREAU and CEN. A number of junior and senior management positions held within Heracles Cement Group. (Since 1986)

Additional Information: Member of the Board of Directors of the Federation of the Attica & Piraeus Enterprises Member of the Board of Directors of Eurocert S.A Member of the Association of Chief Executive Officers (ACEO) in Greece. Member of CEC–Confederation des Cadres Europeenne – World Managers Network.

George Nikolopoulos

Technical Director Mobile No: +30 6973357512 E-mail: georgen@eurocert.gr Responsible for:

Head of Technical Department Management of company inspectors (permanent staff and external associates in 27 countries): works

planning, training, approval and continual improvement assessment Technical reviewing of applications and inspection cases Final decision making for product inspections and certifications Development of EUROCERT current services in the industrial sector in 27 countries Extension of EUROCERT services in the industrial sector with new products Education: School of Mechanical Engineering, Surrey University, Guildford, GU2 5XH, UK MEng Industrial Engineering Career Summary: Quality Assurance Manager

Inspector of: lifts, lifting machinery, pressure vessels, pressure equipment, transportable pressure equipment, vehicles transporting dangerous goods (ADR – MoT Surveyor No. 40 for Greece, and ΠΡ02 for Cyprus), machines, fire extinguishers, pressure receptacles inspection centres, construction products, third party inspections

Lead Auditor for management systems (ISO9001, ISO 14001, OHSAS 18001, ELOT 1435) SA8000 Scheme Manager - Auditor Lead Verifier for Green house gas emissions Director of EUROCERT SCHOOL for candidate drivers for ADR vehicles Career Summary: Sep 01 – TODAY: EUROCERT S.A. Jun 98 – Sep 99: Kinetrol Ltd, Pneumatic Actuators, Surrey, UK Jun 96 – Jul 97: Railko Ltd, Plastic Bearings Technologists, Bucks, UK Additional Information: Health and Safety Officer Approved Seminar Trainer Use of most machine room tools, familiar with production methods for metals and plastics and material

strength tests. Total Quality Management, Project Management, CAE, CAD (MEDUSA, RoboCad, RoboDraw, AutoCAD), FEA

(ANSYS), MS Office, MS Project Thickness measurements and weld inspections using ultrasonic methods Application of Penetrating Liquids Full Member of Technical Chamber of Greece (Τ.Ε.Ε.) and Visiting Member of Scientific Technical Chamber

of Cyprus (Ε.Τ.Ε.Κ.) Award of AUS with merit for excellent performance during the Industrial training in cooperation with

IMECHE at Surrey University Best final year MEng Multidisciplinary Project Presentation at Surrey University Best team project and presentation at Applied Industrial Engineering at Surrey University

Konstantinos Psychogios

Construction Products Director Mobile No: +30 6978487976 E-mail: kpsychogios@eurocert.gr Responsible for: Management and development of the relative costumers (obligatory CE Mark according to CPR Regulation

EE/305/2011) Development of the optional certification of ready-mix concrete units according to ΕΝ 206 Development of Interlaboratory schemes (mostly in construction products) Development of the Quality Control House Education:

2005-2006: Master’s Degree in “Science and technology of water resources”, Specialization: Hydrology and environmental management of water resources National Technical University of Athens, Greece

1998-2004: Bachelor’s degree in “Mining Engineering and Metallurgy”, Specialization: Environmental engineering and geo-environment National Technical University of Athens, Greece

Certifications: Management Systems (ISO 9001, ISO 14001, OHSAS 18001 etc) Construction Products (Cement, aggregates, building lime, asphalt concrete etc) Interlaboratory scheme coordinator Additional Information: Scholarship from the Greek State Scholarship Foundations during my bachelor studies 1998-2004. Scholarship from the Greek State Scholarship Foundations during my master studies 2005-2006. Member of the Representatives of the Technical Chamber of Greece: 2010 – 2013 Member of the Scientific Committee of Technical Chamber of Greece Mining Engineers and Metallurgists:

2010 – 2013 Member of Sector Group 2 of NB for CPR EE/305/2011

Athi Xalkiopoulou

Certifications Director Mobile No: +306973357692 E-mail: athi@eurocert.gr Responsible for: Certification Manager in Quality Management Systems, Food Safety Systems, Environmental Sustainability

Systems, Energy Management Systems, Social Accountability Systems, Health and Safety Systems. Her duty is the complete technical and financial responsibility of the performance of EUROCERT’s provided

services regarding the standards she is responsible for. Responsible for the evaluation of the auditors, the issue of the certificates, the programming of the

inspections and clients management. Education: Diploma in Agricultural Engineering from the Agricultural University of Athens.

4. INTERNATIONAL NETWORK EUROCERT S.A. has an International network in more than 20 countries with more than 60 active Auditors / Surveyors of 14 different nationalities. Syster companies and associates are listed below per country:

ALBANIA

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Martin Jorgaqi Rr. Ibrahim Rugova, "Sky Tower" Business Center, 103 |Tirane,, ALBANIA +355 42 268 048 martin.jorgaqi@tbi-al.com MANAGEMENT SYSTEMS CERTIFICATIONS

TURKEY

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Koray Kara Ahmet Rasim Sokak, 18/2, Cankaya, Ankara, 06550,TURKEY +903124262926 koraykara@worldsert.com.tr MANAGEMENT SYSTEMS CERTIFICATIONS

Contact person: Address: Telephone: Email: Scope of Activity:

Mrs. Ipek Apak Aktas Libadiye Cad., Cimen Sok., No.: 6/3Uskudar, Istanbul, TURKEY +90 216 5055066 ipek@biobel.com.tr FOOD CERTIFICATIONS

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Osman Vural 1348 S. No: 5/401 Yenisehir, Izmir,TURKEY +90 232 459 62 63 osmanvural@turkkalite.net MANAGEMENT SYSTEMS CERTIFICATIONS

BULGARIA

Company: Contact person: Address: Telephone: Email: Scope of Activity:

EUROCERT BULGARIA EOOD Mrs. Milka Bogdanova 34, Geo Milev Str. Ap.11, Sofia, 1111,BULGARIA +359 29733713 eurocert1@gmail.com WHOLE SCOPE OF EUROCERT S.A.

CHINA

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Charles Li Unit 04, 7/F, Bright Way Tower No. 33, Mong Kok Road, Kowloon, Hong Kong, CHINA +86-13924594763 charles@smt-global.com BSCI AUDITS & MANAGEMENT SYSTEM CERTIFICATIONS

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Kelvin Gao Room 13B/C Jieyun Building Xinhongqiao No.2, Lane 600, Tianshan Road, Shanghai, 200051,CHINA +86 21 51088618 kelvin@via-cert.com CE CERTIFICATIONS & BSCI AUDITS

CYPRUS

Company: Contact person: Address: Telephone: Email: Scope of Activity:

C.E. EUROCERT LIMITED Mrs. Maria Valsami Iris Tower, 8th floor, 58 Arch. Makarios III Avenue, Nicosia 1075, CYPRUS +35725391764 ceeurocert@gmail.com WHOLE SCOPE OF EUROCERT SA

INDIA

Company: Contact person: Address: Telephone: Email: Scope of Activity:

EUROCERT INSPECTION SERVICES Mr. Manish Vig H. No., 298, Sector-4, Panchkula, Haryana, Pin 134112 ,INDIA +919316012883 eurocert.mv@gmail.com WHOLE SCOPE OF EUROCERT SA

ITALY

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Domenico D’Agostino Via Cardinale Fini, 99 - 70024 Gravina in Puglia (BA),ITALY +39 3426768059 infocertitalia@libero.it MANAGEMENT SYSTEMS CERTIFICATIONS

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Pietro Setaro Via Caduti della Liberazione 221047 Saronno (VA), ITALY +390296368458 pietro.setaro@euro-cert.org SA 8000 & WELDER CERTIFICATIONS

KOREA

Contact person: Address: Telephone: Email: Scope of Activity:

Miss. So Young LEE (Yeouido-dong) 7F. Jungwoo Bldg # 29,Eunhaeng-ro, Yeongdeungpo-gu,Seoul,KOREA +82 2 7839581 eurocert@eurocert.kr BASICLY MANAGEMENT SYSTEMS CERTIFICATIONS

KUWAIT

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Khaled Mohamed Kuwait City, Alqibla Area, Fahed Alsalim St., Almutaheda Complex, 4th Floor, Office No. B18,KUWAIT +965 (96673369 - 55132122) khhelmy3@gmail.com MANAGEMENT SYSTEMS CERTIFICATIONS

ROMANIA

Company: Contact person: Address: Telephone: Email: Scope of Activity:

S.C. "GR EUROCERT"S.R.L. Mr. Mirel Apachitei Ploiesti City, Rahovei Str., No.2, C1 Body, Semibasement, office No. 20, ROMANIA +40 723 639700 mapachitei@eurocert.gr WHOLE SCOPE OF EUROCERT SA

RUSSIA

Contact person: Address: Telephone: Email: Scope of Activity:

Mrs. Ekaterina Konysheva Novolitovskaya Str., 15-d, office 645, Saint Petersburg, 194100, RUSSIA +7 812 6402749 katya@b-cert.com MANAGEMENT SYSTEMS CERTIFICATIONS

SERBIA

Contact person: Address: Telephone: Email: Scope of Activity:

Mr. Radoje Djorda Pljevaljska 2b, 11050 Beograd, REPUBLIKA SRBIJA +381 011 2861183 djorda@icertgroup.org MANAGEMENT SYSTEMS CERTIFICATIONS

TAIWAN

Contact person: Address: Telephone: Email: Scope of Activity:

Mrs. Emma Li 1F, NO.53, Ln.906, Xiangxin S. Rd., Nantun Dist., Taichung City 408, TAIWAN +886-4-24728957 emma@eurocert.com.tw MANAGEMENT SYSTEMS CERTIFICATIONS & CE CERTIFICATIONS

LEBANON

Contact person: Address: Telephone: Email: Scope of Activity

Mr. Marc Hani Neaman Center, 1st floor 106,Ghazir, Jounieh, Lebanon +961 76 3333 70 admin@eurcertlb.com MANAGEMENT SYSTEMS CERTIFICATIONS & CE CERTIFICATIONS

SECTION 2 1. WORK EXPERIENCE SELECTED CLIENTS: Our clients come from all major industries. Often they are the leaders in their respective markets.

SECTION 3 1. POLICY FOR QUALITY EUROCERT European Inspection and Certification Company S.A. acts as a third party inspection, audit and certification body. Its operation is based on the values of independence and integrity as well as on the impartiality and competence of its management and personnel. EUROCERT declares its understanding of the importance of impartiality in the audits and verifications it undertakes and commits to assure through documented procedures the conflict of interest and objectiveness of all involved in them. The EUROCERT team are all committed to total quality of the services provided. Our target is that all inspections, certifications and verifications we undertake are accredited by the Hellenic accreditation body, ESYD in compliance to standards: ISO/IEC17021, EN45011, ISO/IEC 17020, ISO/IEC17043, ISO14065 and EC regulation 1221/2009 (EMAS). EUROCERT is accredited by the British Accreditation Body, UKAS, in compliance to EN45011 and by the American Accreditation Body, SAAS, in compliance to ISO/IEC 17021 and SAAS procedure p200. EUROCERT aims to provide inspection services in compliance to MLC, 2006 under approval by government flag administrations. EUROCERT’s management team is committed to always provide all required means in order for personnel to comprehend and apply the quality policy. All persons who undertake works for EUROCERT must apply the quality system as it is exactly written in this quality manual and the relevant to it company quality procedures and inspection, auditing and certification regulations. The company’s management appoints the general manager to be the responsible for the body’s operation and the quality assurance manager to be the management representative for the control of the application of the body’s quality system, accreditation and approval. 2. OUR VISION To take a leading position in the global market of certifications creating values for clients, personnel and share holders assuring the principles of independence, objectiveness, competence and ethics. 3. OUR STRATEGY To offer reliable accredited by international organizations services to new and old clients differentiating us from the competition on the ability to offer integrated solutions on their needs satisfying each client’s expectations separately for quality and added valued services.

4. FINANCIAL INFORMATION

2010-2013 Financial Information

2010 2011 2012 2013

Turnover 2.197.956,00 € 2.070.750,00 € 1.998.727,00 € 2.299.080,00 €

EBITDA 56.103,00 € 195.161,00 € 103.805,00 € 382.264,00 €

EBT -

54.783,00 € 136.669,00 € 100.590,00 € 211.111,00 €

Short Term Bank Debt

- € - € - € - €

Long Term Bank Debt

929.291,00 € 906.725,00 € 862.312,00 € 814.674,00

Total Debt 929.291,00 € 906.725,00 € 862.312,00 € 814.674,00 €

Total Equity 356.185,00 € 440.586,00 € 487.881,00 € 622.242,00 €

Total Assets 2.497.948,00 € 2.389.777,00 € 2.356.913,00 € 2.293.976,00 €

Current Assets 811.904,00 € 820.147,00 € 903.252,00 € 982.571,00 €

Current Liabilities 1.148.838,00 € 972.954,00 € 919.726,00 € 763.446,00 €

Balance Sheet

DESCRIPTION 31 December 2013 31 December 2012

AMOUNT IN EUROS

CURRENT ASSETS

CASH ON HAND AND IN BANKS 40.522,39 31.829,37

TRADE DEBTORS 942.695,37 871.423,42

OTHER DEBTORS 23.598,77 22.823,62

TOTAL CURRENT ASSETS 1.006.816,53 926.076,41

FIXED ASSETS 2.244.447,97 2.232.977,29

ACCUMULATED DEPRECIATION 957.288,68 802.139,93

TOTAL FIXED ASSETS 1.287.159,29 1.430.837,36

GRAND TOTAL ASSETS 2.293.975,82 2.356.913,77

LIABILITIES

CURRENT LIABILITIES

CREDITORS 763.445,57 930.192,87

ACCRUALS 93.614,12 76.526,63

LOANS FROM THE BANK 814.674,50 862.312,89

TOTAL CURRENT LIABILITIES 1.671.734,19 1.869.032,39

CAPITAL

SHARE CAPITAL 390.000,00 390.000,00

OTHER RESERVE 81.170,32 73.359,19

NET PROFIT FOR THE YEAR 151.071,31 24.522,19

TOTAL CAPITAL 622.241,63 487.881,38

GRAND TOTAL LIABILITIES 2.293.975,82 2.356.913,77

PROFIT AND LOSS STATEMENT

(ACCOUNTING PERIOD 1ST JANUARY 2013 - 31ST DECEMBER 2013)

AMOUNT IN EUROS

DESCRIPTION 1/1/2013-31/12/2013 1/1/2012-31/12/2012

REVENUES 2.299.080,62 1.998.727,22

OTHER INCOME 50.578,44 20.608,49

TOTAL INCOME 2.349.659,06 2.019.335,71

OPERATING COSTS 1.670.971,25 1.564.751,40

ADMINISTRATION COSTS 426.153,50 332.020,86

WRITE-OFF RECEIVABLES - 0,00

TOTAL EXPENSES 2.097.124,75 1.896.772,26

PROFIT AND LOSS ACCOUNT 252.534,31 122.563,45

PROFIT TAX EXPENSE incl.: - -

- PROFIT TAX 72.574,16 29.117,59

- DEFERRED TAX - -

PROFIT (LOSS) AFTER TAX 151.071,31 24.522,19

Annex 1 – Accreditations

Annex 2 - Approvals