Short-Form Audit Report

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1 Short-Form Audit Report Deutsche Post Werbeagentur Janssen GmbH Bonn Annual Financial Statements for the Period Ending December 31, 2012 Auditors' Report

3 List of contents Page Annual Financial statements Balance Sheet as of December 31, Income statement for the Period from January 1, 2011 to December 31, Auditors' report

5 1 Annual Financial Statements for the Financial Year from January 1 through December 31, 2012

6 2 Werbeagentur Janssen GmbH, Düsseldorf Balance sheet as of December 31, 2012 Assets 12/31/ /31/2011 Current assets I. Receivables and other assets 1. Trade receivables 16, , Receivables from affiliated companies 516, , (of which from shareholders 516,822.62; prior year 573,624.85) 533, , II. Cash-in-hand , , , ,549.89

7 3 Shareholder s Equity and liabilities 12/31/ /31/2011 A. Shareholder s Equity Subscribed capital 511, , B. Provisions Other provisions 16, , C. Liabilities 1. Trade payables , (of which with a residual term of up to one year 6.52; prior year 30,915.79) 2. Liabilities to affiliated companies 5, , (of which to shareholders 5,321.78; prior year 21,842.22) (of which with a residual term of up to one year 5,321.78; prior year 21,842.22) 5, , , ,549.89

9 5 Appendix I Werbeagentur Janssen GmbH, Düsseldorf Income Statement for the Period from January 1 through December 31, Other operating income 20, , Personnel expenses Social security Other operating expenses -16, , Other interest and similar income , (of which from affiliated companies ; prior year 4,159.18) 5. Profit on ordinary activities 3, , Profit transferred due to profit and loss transfer agreement -3, , Net income for the year Düsseldorf, June 7, 2013 [signature] Herbert Otto

11 1 Auditors' report To Werbeagentur Janssen GmbH, Düsseldorf We have audited the annual financial statements, comprising the balance sheet and the income statement, together with the bookkeeping system, of Werbeagentur Janssen GmbH, Düsseldorf, for the business year from January 1 to December 31, The maintenance of the books and records and the preparation of the annual financial statements which, with respect to the recognition, valuation and disclosure of annual financial statements items, were prepared in accordance German commercial law for corporations and otherwise pursuant to Section 264 (3) HGB ( Handelsgesetzbuch ": German Commercial Code") under application of exemption provisions (waiver of notes to the financial statements and management report), are the responsibility of the Company's Managing Directors. Our responsibility is to express an opinion on the annual financial statements, together with the bookkeeping system, based on our audit. We conducted our audit of the annual financial statements in accordance with Section 317 HGB and German generally accepted standards for the audit of financial statements promulgated by the Institut der Wirtschaftsprüfer (Institute of Public Auditors in Germany, "IDW"). Those standards require that we plan and perform the audit such that misstatements materially affecting the presentation of the annual financial statements are detected with reasonable assurance. Knowledge of the business activities and the economic and legal environment of the Company and expectations as to possible misstatements are taken into account in the determination of audit procedures. The effectiveness of the accounting-related internal control system and the evidence supporting the disclosures in the books and records and the annual financial statements are examined primarily on a test basis within the framework of the audit. The audit includes assessing the accounting principles used and significant estimates made by the Company s Managing Directors, as well as evaluating the overall presentation of the annual financial statements. We believe that our audit provides a reasonable basis for our opinion.

13 2 Our audit has not led to any reservations. In our opinion, based on the findings of our audit, the annual financial statements comply with the statutory requirements. Düsseldorf, June 7, 2013 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft [signature] Dietmar Prümm Wirtschaftsprüfer (German Public Auditor) [signature] ppa. Stefan Hallen Wirtschaftsprüfer (German Public Auditor) [seal of PricewaterhouseCoopers Wirtschaftsprüfungsgesellschaft]

6. KINGHERO AG FINANCIAL STATEMENTS FOR THE SHORT FINANCIAL YEAR FROM 16 APRIL TO 31 DECEMBER 2009. 6.1 Balance Sheet as at 31 December 2009

6. KINGHERO AG FINANCIAL STATEMENTS FOR THE SHORT FINANCIAL YEAR FROM 16 APRIL TO 31 DECEMBER 2009 6.1 Balance Sheet as at 31 December 2009 6.2 Income Statement for the short financial year from 16 April