31 July 2015 For the period beginning 1 January 2015 and ending 31 July 2015

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1 Interim accounts Draft 31 July 2015 Tank International Lux S.à r.l. Société à responsabilité limitée 46A, Avenue J.F. Kennedy L-1855 Luxembourg Luxembourg R.C.S. Luxembourg: B Share capital: EUR 12,500.01

2 Tank International Lux S.à r.l. Index to the Interim accounts Contents Pages Annual accounts Balance Sheet as at 31 July Profit and Loss Account for the period from 1 January 2015 to 31 July Notes to the Annual accounts Note 1 General information 7 Note 2 Summary of significant accounting policies 7 Note 3 Fixed financial assets 8 Note 4 Debtors 8-9 Note 5 Capital and reserves 9 Note 6 Non subordinated debts 9 Note 7 Other external charges 9 Note 8 Other operating charges 10 Note 9 Income Tax 10 2

3 Tank International Lux S.à r.l. Interim accounts BALANCE SHEET Period ended Year ended 31 As at Notes 31 Jul 15 Dec 14 (expressed in Euro) EUR EUR ASSETS Fixed assets Financial assets Shares in affiliated undertakings Total fixed assets 3 660,003, ,135, ,003, ,135,234 Current assets Debtors 4 Trade debtors due within one year - - due in more than one year - - Amounts owed by affiliated undertakings due within one year 37,400,000 - Other debtors due within one year 4,804 4,856 Cash at bank, cash in postal cheque accounts, cheques and cash in hand Total current assets 41,545 62,661 37,446,349 67,517 TOTAL ASSETS 697,450, ,202,751 3

4 Tank International Lux S.à r.l. Interim accounts BALANCE SHEET Period ended Year ended 31 As at Notes 31 Jul 15 Dec 14 (expressed in Euro) EUR EUR LIABILITIES Capital and reserves 5 Subscribed capital Share premium and similar premiums Legal reserve Profit or loss brought forward Profit or loss for the financial year Interim dividends Total capital and reserves 12,500 12, ,874, ,268,712 1, (177,152) 23,241,691 20,283,761 - (23,200,000) 660,129, ,187,821 Non subordinated debts 6 Trade creditors due within one year Amounts owed to participating interests due within one year Creditors for tax and social security Tax Total non subordinated debts 13,871 6,645 37,300,000-6,950 8,285 37,320,821 14,930 TOTAL LIABILITIES 697,450, ,202,751 4

5 Tank International Lux S.à r.l. Interim accounts PROFIT AND LOSS ACCOUNT Notes (expressed in Euro) EUR EUR CHARGES For the period from 01 Jan 2015 to 31 Jul 15 For the year ended 31 Dec 14 Other external charges Other operating charges Value adjustments and fair value adjustments in respect of financial fixed assets Other interest and charges Extraordinary charges Income tax Other taxes not included in the previous caption Profit for the financial year 7 22,571 22, ,523 3,662 20,575,309 23,533,478 1, ,210 3, ,241,691 20,283,761 TOTAL CHARGES 43,847,739 43,846,921 5

6 Tank International Lux S.à r.l. Interim accounts PROFIT AND LOSS ACCOUNT For the period from 01 Jan 2015 to 31 Jul 15 For the year ended 31 Dec 14 Notes (expressed in Euro) EUR EUR INCOME Reversal of value adjustments Value adjustments in respect of tangible and intangible fixed assets Total reversal of value adjustments Income from financial fixed assets affiliated undertakings Total income from financial fixed assets Other interest and financial income 23,533,478 20,601,621-20,601,621 20,310,581 23,242,400 20,310,581 23,242,400 3,680 2,900 Loss for the financial year - TOTAL INCOME 43,847,739 43,846,921 6

7 Tank International Lux S.à r.l July 2015 Notes to the Interim accounts (expressed in Euro) 1 General information Tank International Lux S.à r.l. (hereafter the Company ) was incorporated on 13 February 2012 and organised under the laws of Luxembourg as a Société à responsabilité limitée for an unlimited period. The registered office of the Company is established in Luxembourg, 46A, Avenue J.F. Kennedy, L-1855 Luxembourg, Luxembourg and the Company number with the Registre de Commerce is B The financial year of the Company starts on 1 January and ends on 31 December. The purpose of the Company shall be the acquisition of ownership interests, in Luxembourg or abroad, in any companies or enterprises in any form whatsoever and the management of such ownership interests. The Company may in particular acquire by way of subscription, purchase and exchange or in any other manner any stock, shares and securities of whatsoever nature, including bonds, debentures, certificates of deposit and other debt instruments and more generally any securities and financial instruments issued by any public or private entity whatsoever. It may participate in the creation, development and control of any company or enterprise. It may further invest in the acquisition and management of a portfolio of patents and other intellectual property rights. The Company may borrow in any way form, except by way of public offer. It may issue, by way of private placement only, notes, bonds and debentures and any kind of debt or other equity securities. The Company may lend funds, including the proceeds if any borrowings and/or issues of debt securities to its subsidiaries, affiliated companies or to any other companies which form part of the same group of companies as the Company. It may also give guarantees and grant security interests in favour of thirs parties to secure its obligations or the obligations of its subsidiaries, affiliated companies or any ither companies, which form part of the same group of companies as the Company. The Company may further mortgage, pledge, hypothecate, transfer or otherwise encumber all or some of its assets. The Company may generally employ any techniques and utilise any instruments relatinf to its investments for the purpose of their efficient management, including techniques and instruments designed to proctec the Company against credit risk, currency fluctuations risk, interest rate fluctuation risk and other risks. The Company may carry out any commercial, financial or industrial operations and any transactions with respect to real estate or movable property. The Company may carry out any commercial, financial or industrial operations and any transactions, which may be or are conducive to the abovementioned paragraphs of the Article. 2 Summary of significant accounting policies Basis of preparation The annual accounts of the Company are prepared in accordance with Luxembourg legal and regulatory requirements. Accounting policies and valuation rules follow the historical cost convention and are, besides the ones laid down by the law, determined and applied by the managers. Financial assets Shares in affiliated undertakings and participating interests are valued at purchase price including the expenses incidental thereto. In case of a durable depreciation in value according to the opinion of the managers, value adjustments are made in respect of fixed assets, so that they are valued at the lower figure to be attributed to them at the balance sheet date. These value adjustments are not continued if the reasons for which the value adjustments were made have ceased to apply. Debtors Debtors are valued at their nominal value. They are subject to value adjustments where their recovery is compromised. These value adjustments are not continued if the reasons for which the value adjustments were made have ceased to apply. Foreign currency translation The Company maintains its accounts in Euro ( EUR ). Transactions expressed in currencies other than EUR are translated into EUR at the exchange rate effective at the time of the transaction. Fixed assets expressed in currencies other than EUR are translated into EUR at the exchange rate effective at the time of the transaction. At the balance sheet date, these assets remain translated at historical exchange rates. Cash at bank and all items subject to fair value valuation are translated at the exchange rate effective at the balance sheet date. Exchange losses and gains are recorded in the profit and loss account of the year. Other assets and liabilities are translated separately respectively at the lower or at the higher of the value converted at the historical exchange rate or the value determined on the basis of the exchange rates effective at the balance sheet date. The unrealised exchange losses are recorded in the profit and loss account. The realised exchange gains are recorded in the profit and loss account at the moment of their realisation. Consequently, only realised exchange gains and losses and unrealised exchange losses are reflected in the profit and loss account. Where there is an economic link between an asset and a liability, these are valued in total according to the method described above and only the net unrealised loss is recorded in the profit and loss account. 7

8 Tank International Lux S.à r.l July 2015 Notes to the Interim accounts (expressed in Euro) 3 Fixed financial assets Fixed financial assets held at cost less impairment - movements gross book value Gross book value - opening balance* Additions Reversal Disposal Gross book value - closing balance as of 31-Jul-15 Shares in affiliated undertakings 697,668, (17,089,419) 680,579,293 Total 697,668, (17,089,419) 680,579,293 *The company has previously recognised reduction in the share premium account of Tank Holding OW GmbH ( Subsidiary ) as distribution of reserves in form of dividends through Profit and Loss account of the year ended 31/12/2014. However, the preferred accounting treatment was to decrease the Gross book value of the Subsidiary. The correct accounting treatment has been reflected for the subsequent reduction of capital of the Subsidiary during the period from 1/1/2015 to 31/07/2015. Both accounting treatment would have the same results in total in the Company s Profit and Loss accounts. Fixed financial assets held at cost less impairment - movements value adjustments Shares in affiliated undertakings Value adjustments - opening balance Additions Reversal Disposal Value adjustments - closing balance as of 31-Jul-15 23,533,478 (20,575,309) 23,533,478 - (20,575,309) Total 23,533,478 (20,575,309) 23,533,478 - (20,575,309) Fixed financial assets held at cost less impairment - movements net book value Shares in affiliated undertakings Net book value - opening balance Additions Reversal Disposal Net book value - closing balance as of 31-Jul ,135,234 (20,575,309) 23,533,478 (17,089,419) 660,003,984 Total 674,135,234 (20,575,309) 23,533,478 (17,089,419) 660,003,984 Undertakings in which the Company holds at least 20% in their share capital or in which it is a general partner are as follows: Name Registered Office % holding Date of last interim accounts Net equity in last interim accounts Net result in last interim accounts Tank Holding ÖW GmbH Vienna 100% 31/07/ ,003,984 (23,268,750) Note: The net equity and net result above represent 100 % of the net result and net equity of the subsidiary. 4 Debtors Debtors by category Within one year More than one year 31-Jul Dec-14 Amounts owed by affiliated undertakings 37,400,000-37,400,000 - Other debtors 4,804-4,804 4,856 Total 74,804,804-74,804,804 4,856 Loans and cash advances receivable from affiliated undertakings Due within one year Counterparty Tank holding OW GmbH 17,089,419 - Total 17,089,419 - Other receivables from affiliated undertakings- Dividend Due within one year 31-Jul Jul-15 Tank holding OW GmbH 20,310,581 - Total 20,310, Dec Dec-14 8

9 Tank International Lux S.à r.l July 2015 Notes to the Interim accounts (expressed in Euro) 4 Debtors (continued) Other debtors Due within one year 31-Jul Dec-14 Corporate Income Tax advances for the current year 3,210 4,856 Net Wealth Tax advances for the current year 19 - Corporate Income Tax advances for previous year 1,575 - Total 4,804 4,856 5 Capital and reserves Movements in capital and reserves Balance as at beginning 2015 Allocation of preceding year result Other movements Net result for current period Balance as of 31- Jul-15 Subscribed capital 12, ,500 Share premium and similar premiums 677,268,712 (40,394,641) - 636,874,071 Legal reserve - 1,250-1,250 Profit or loss brought forward (177,152) 177, Profit or loss for the financial year/period 20,283,761 (20,283,761) 37,372,941 37,372,941 Final/ (Interim) dividends (23,200,000) 20,105,359 3,094, Total 674,187,821 - (37,300,000) 37,372, ,260,762 The subscribed capital amounts to EUR 12, and is divided into1,250,001 shares with a nominal value of EUR 0.01, fully paid up at 31 July Legal reserve Luxembourg companies are required to allocate to a legal reserve a minimum of 5% of the annual net income, until this reserve equals 10% of the subscribed share capital. This reserve may not be distributed. Interim dividends The payment of an interim dividend has been decided during the Board of Managers' meeting held on 25 June 2014 on the basis of an interim position as at the same date. The Company has made an interim dividend payment for EUR 23,200,000 to its sole shareholder. The interim dividend paid to the sole shareholder had an excess of EUR 3,094,641 on the basis of the financial position as of the year ended 31 December 2014, which is covered out of the share premium account and added to the declaration of the final dividends for the financial year ended 31 December 2014 during the Board of Managers' meeting dated 30 July Non subordinated debts Creditors by category Within one year More than one year More than five years 31-Jul Dec-14 Trade creditors 13, ,871 6,645 Amounts owed to the Shareholder 37,300, ,300,000 - Creditors for tax and social security 6, ,950 8,285 Total 37,320, ,320,821 14,930 7 Other external charges Other external charges For the Period from 1 January 2015 to 31 July 2015 For the year ended 31 December 2014 Bank account charges Legal fees and corporate secretarial fees 4,982 5,227 Legal fees notary 14 - Accounting fees 11,332 10,332 Tax consulting and compliance fees 1,850 1,500 Other professional fees Other professional fees office disbursements 803 1,158 Other professional fees responsibility fees 2,101 2,101 Other professional fees domiciliation fees 1,051 1,051 Contributions to professional organisations Total 22,572 22,372 9

10 Tank International Lux S.à r.l July 2015 Notes to the Interim accounts (expressed in Euro) 8 Other operating charges Other operating charges For the Period from 1 January 2015 to 31 July 2015 For the year ended 31 December 2014 Non-deductible VAT 3,523 3,599 Registration duties - 63 Total 3,523 3,662 9 Income Tax Income tax For the Period from 1 January 2015 to 31 July 2015 For the year ended 31 December 2014 Corporate income tax for the year 3,210 3,210 Total 3,210 3,210 10

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