PROCEDURES min 50.000 MT Month

Please look over the special procedure with delayed payments or without LC (SOURCE 5) FALMA EXPORT offers, many products from the Italian market and from the international market (sugar, sunflower oil, rapeseed oil etc). Falma Export has direct agreements with important producers or, as the case, with "Sellers" of proven integrity and reliability. Falma Export is an authorized agent to issue Sco, Fco and to sign contracts in behalf of the Seller, too. Russian refineries are available (Crude oil, Representative. Mazut, D2, JP54, A1) at the best prices. We are direct mandate form the official Refinery SOME ACRONIM LEGEND: CIF Cost, Insurance & Freight (shipping); BLC Bank Comfort Letter; DAP Delivery At Place; ICPO Irrevocable Corporate Purchase Order; LOI Letter of interest. NOTE: The following table, summarizes prices and procedures, according to the source, the manufacturers and/or the origin. Company selling, do not assume the responsibility for price increases that can be applied by refineries in the negotiation phase. The customer or our partners, after reading the procedures and payment terms below, will choose the most suitable business model, will issue an LOI, bringing back in the same, the preferred procedures for that specific purchase source. PETROLEUM DERIVATES: RUSSIA OR IRAN CRUDE OIL D2, MAZUT, JP54 and more. PROCEDURES min 50.000 MT Month Please look over our procedures and current SCO (if ant) at: http://www.falma.it/export/petroleum-derivates/

VEGETABLE OILS SOURCE 0M RUSSIAN UKRAINE-MALASYAN Refineries Consortium REFINED SUNFLOWER OIL, Palm oil, Rapeseed oil, soybean oil etc. PROCEDURES min 2.000 MT Month PROCEDURES: 1. BUYER SEND A LOI TO SELLER S AGENT PROVIDE BY BANK COORDINATES AND REFERENCES. 2. SELLER S AGENT ISSUES A FCO OR SCO AND SENDS IT DIRECTLY TO BUYER. 3. BUYER S BANK ISSUE A RWA AND SENDS IT TO SELLER S BANK BY SWIFT MT799 AND THE BUYER SENDS COPY OF THIS RWA TO SELLER S AGENT. 4. THE BANK OF SELLER, CHECKED THE RWA, SENDS TO BUYER'S BANK A RWA BY SWIFT MT799 WITH A GUARANTEE THAT THE SELLER IS CAPABLE AND READY TO LOAD AND DELIVER ( POP OR SIMILAR DOCUMENTS) AS THE TWO BANKS HAVE AGREEDED. 5. THE SELLER, RECEIVED BY THE BUYER THE RWA APPROVAL, WITHIN 5 WORKING DAYS, ISSUES THE DRAFT CONTRACT (CTR ) AND SENDS IT TO THE BUYER, OPEN FOR ANY SIMPLE CHANGES. 6. THE BUYER, CHECKED THIS DOCUMENT, WITHIN 5 WORKING DAYS, SIGNS THE DRAFT CONTRACT AND SENDS IT TO THE SELLER S AGENT. 7. THE SELLER CHECKS AND COUNTERSIGN THE DRAFT CONTRACT AND SENDS IT TO THE BUYER. 8. THE BUYER INSTRUCTS HIS BANK TO ISSUE, WITHIN 5 WORKING DAYS, THE GUARANTEE/FINANCIAL INSTRUMENT IN ONE OF THE FOLLOWING FORMS: a. BG - BANK GUARANTEE or SBLC STANDBY LETTER OF CREDIT 9. THESE GUARANTEE MUST HAVE THE VALUE OF ONE MONTH SHIPMENT AND EQUAL TO THE CONTRACT DURATION AND ONE DAY. THESE GUARANTEE WILL BE SENT VIA SWIFT MT 760 TO THE BANK OF SELLER AND IN COPY TO SELLER S AGENT. 10. THE SELLER S BANK, CHECKING THE FINANCIAL INSTRUMENT, ISSUE A PERFORMANCE BOND (PB) 2% TOACTIVATE THE INSTRUMENT. THE SELLER REALIZES THE LOADING OF GOODS. 11. AFTER THE DELIVERY TO THE BUYER DESTINATION PORT, AFTER SGS TEST, AGAINST CONSIGNEES SHIPPING DOCUMENTS, THE BUYER WILL PAY WITH SWIFT MT 103 IN ACCORDANCE TO BUYER S BANK AND SELLER S BANK..

SOURCE 1 NETHERLAND OR FRANCE NOT AVAILABLE REFINED SUNFLOWER OIL AND SUGAR FROM BRASIL (HRS): REFINED AND CRUDE RAPESEED OIL PROCEDURES min 500 MT Month or 250+250 MT (2 customers) 1. Buyer send an LOI 2. Buyer will receive a SCO or FCO. Buyer return signed, for acceptance, but also send to Seller A BANK LETTER, STATING THAT BUYER HAS THE ECONOMIC CAPABILITY TO PERFORM THE DEAL (without this letter the deal cannot go ahead and move on to the next step) 3. Seller issues Draft Contract in favor of the buyer 4. Buyer returns the approved SALES & PURCHASE CONTRACT to the seller with his comments or amendments, via Email, duly initialed, signed and sealed 5. Seller reviews and confirms any changes made in the Draft Contract by buyer, signs final contact and returns to buyer in original and PDF FORMAT which becomes hard copies for Seller and Buyer s Bank; 6. within five (5) International Banking days, the Buyer s bank will arrange for a non-operative, irrevocable, unencumbered, transferable or not transferable, auto-revolving documentary LETTER OF CREDIT, covering the entire contract period, face value the amount of first liftable quantity and revolving. 7. The IRREVOCABLE, UNENCUMBERED, TRANSFERABLE OR NOT TRANFERABLE, DOCUMENTARY LETTER OF CREDIT, 100%, shall be issued or confirmed by a PRIME BANK, acceptable to the Seller/Seller s Bank; 8. Seller s Bank posts a two (2%) Percent Performance Bond of the total value of the MONTHLY lift able shipment amount to activate the payment instrument. 9. Shipments commence as per agreement between Buyer and Seller and as per UCP 600 Code for financial instruments and any revisions as set by the INTERNATIONAL CHAMBER OF COMMERCE ( ICC). Any deviation from the above payment terms are subject to acceptance by the Seller. The Buyer can claim no responsibility in the event that acceptance of the financial instrument is refused unless such refusal is not clearly and acceptably stipulated. PAYMENT TERMS 1. Within five (5) International Banking days, the Buyer s bank will arrange for a non-operative, irrevocable, unencumbered, transferable, auto-revolving documentary LETTER OF CREDIT (ARDLC), revolving, 100% at sight, covering the entire contract period, face value the amount of first liftable quantity; 2. The irrevocable, unencumbered, transferable, documentary LETTER OF CREDIT at sight shall be confirmed by HEADOFFICE OF UNICREDIT BANK ITALIA, acceptable to the Seller / Seller s Bank.

SOURCE 2 RUSSIA, UKRAINE, ASIA SUNFLOWER OIL only, (GUS): PROCEDURES TERMS SMALL QUANTITY from 500 MT PAYMENT TERM. Upon the signature of the Agreement, Buyer Bank send to Seller Bank Irrevocable, Transferable SBLC Auto-revolving payable at sign after SGS inspection at loading port, issued for total value of shipment every month for the term of the contract. PROCEDURES 1. The Buyer issues the LOI 2. The Seller or Seller s Agent send SCO or FCO issues to the Buyer who signs the document and returns it to Seller s Agents for acceptance. 3. Seller s Agent sends a draft contract (CTR) to the Buyer open for simple amendments. 4. The Buyer, within 5 working days, signs and sends back the Draft Contract to Seller' Agent signed and stamped 5. The Seller shall checks and countersign for acceptance the Draft Contract. 6. The Buyer with the CTR signed, will instruct his bank to issue the financial instrument agreed 7. Seller shall start the loading process 8. The Buyer will pay by the financial instrument agreed, 100% at sight, at the Loading port, to Seller's bank within the date of submission of documents. The payment will be made, usually, via Documentary Letter of Credit ( DLC ) or MT103 for each shipment. Payment will be released to the seller s nominated account, within one (1) banking days after the goods have arrived at the loading port, and have passed Q&Q inspections by a certified agency, and Bill of Lading is presented showing shipment paid to Destination (eg in accordance with typical DLC requirements).

SOURCE 3 USA, INDIA, MALASYIA, RUSSIA SUNFLOWER, PALM, RAPESEED, CORN, SOY OILS, REFINERY PROCEDURES (ROB): PAYMENT TERMS SMALL QUANTITY Minimum 500 MT moth PROCEDURES LARGE QUANTITY (Min 2,000 MT) 1. The Buyer issues the LOI 2. Seller s Agent send SCO or Seller send FCO issues the FCO and sends its to the Buyer who signs the document and returns it to Seller s Agents for acceptance. 3. Seller s Agent sends a pro-forma ICPO or a draft contract (CTR) to Buyer, opened for amendments. 4. The Buyer, within 5 working days, signs and sends back ICPO or the Draft Contract to Seller' Agent which sends it to the Seller. 5. Seller sends this draft contract (CTR) to Buyer open for amendments. 6. The Buyer, within 5 working days, signs and sends the Draft Contract to Seller's Agent which sends it to the Seller. 7. The Seller shall checks and countersign for acceptance the Draft Contract. 8. Together with the CTR signed, the Buyer will instruct his bank to issue the Proof of Funds as annex (POF) with Swift MT799 with Block Funds or IDLC/SBLC for one supply and send it to the Seller s bank for verification named below in red colour, and will send the receipt of this POF to the Seller s Agent 9. Upon this step the Seller s Bank shall send complete Proof of Product (POP)with Dip Test, SGS Report, 10. Allocation Certificate and ISCC with Swift MT799 to the buyer s bank. 11. Seller shall start the loading process after the approbation by buyer of the POP. 12. After delivering of the order to the buyer port of destination, after SGS test, against consignees shipping documents, the buyer will pay T/T with Swift MT103 with accordance from Buyer s Bank and Seller s Bank. SHIPPING DOCUMENTS: All Documents shall be duly signed at loading port by buyer representative nominated by the buyer s bank 1. Bill of Lading marked Freight Prepaid issued to the order of Consignee. 2. Signed Commercial Invoice (Including Packing Details) 3. Certificate of Quality 4. Certificate of Quantity 5. Certificate of Origin 6. Certificate of Ownership 7. Certificate of Insurance 8. Sustainability Certificate 9. Phytosanitary Certificate 10. Packing List 11. Charter Part Agreement 12. ISCC EU or DE certification or Form A 13. Vessel Register Certificate (Age less than 20 Years) Target delivery date : within 20-30-days after the financial instrument opening. Payments Terms: By SBLC, BG or IRDLC NOT transferable, paid at the discharge port, after SGS inspection

SOURCE 4 INDONESIA, RUSSIA, INDIA SUNFLOWER (VET): PROCEDURES CIF Mediterranean ports and/or DDP within Italy. 1. BUYER s e n d s company profile or name, address, email. Buyer invia Company Profile o tutti i dati quali nome, indirizzo, telefono, mail 2. Seller mandate sends SCO (Soft Corporate Offer) to Buyer. Il Seller mandate invia una SCO al Buyer 3. BUYER sends ICPO (Irrevocable Corporate Purchase Order) whit BCL to Seller and Seller Mandate. Buyer invia ICPO con allegata BCL al Seller e al Seller mandate 4. SELLER sends DRAFT CONTRACT to BUYER trough Seller Mandate. Seller invia Bozza Contratto al Buyer attraverso Seller Mandate 5. Seller mandate sends to Buyer draft Contract and IMPFA/NCNDA, if the case. Il Seller mandate invia bozza contratto al buyer con IMPFA NCNDA per intermediari 6. BUYER makes his amendments, signs and send back the DRAFT CONTRACT 7. Intermediaries send IMPFA/NCNDA signed, WITHIN 5 WORKING DAYS to Seller and Seller Mandate ( It is possible to sign the contract at the Seller office in Italy). Buyer esegue, se necessario, piccole correzioni, firma e restituisce la bozza di contratto, gli intermediari inviano IMPFA NCNDA firmate ntro 5 giorni lavorativi al Seller ed al Seller mandate ( E' possibile firmare il contratto negli uffici del Seller in Italia). 8. If SELLER agrees the B u y e r amendments i s s u e s CONTRACT HARD COPIES and sends to buyer by mail carrier. Seller controlla le correzioni del buyer firma e fa copie originali del contratto e le invia al buyer via corriere 9. Seller or the Seller mandate sends Intermediaries IMPFA/NCNDA signed by Seller 10. SELLER and BUYER present the contract to their RESPECTIVES BANKS. Si. invia IMPFA NCNDA firmate da Buyer e Seller e si consegna il ontratto alle rispettive Banche 11. Seller sends to Buyer the Partial POP Documents. Seller invia al buyer documenti e prova prodotto parziale a. Certificate of Origin of the product. b. Company Registration Certificate. c. Statement of product Availability. d. Product Quality Passport (Dip Test Analysis). e. Refinery Commitment to Produce the Product. 12. BUYER WITHIN 5 MAXIMUM DAYS UPON RECEIPT PPOP INSTRUCTS HIS BANK TO ISSUETHE GUARANTEE in one of the following forms: BUYER ENTRO 5 GIORNI RICEVUTA LAQ PPOP ISTRUISCE LA PROPRIA BANCA DI EMETTERE GARANZIA BANCARIA IN UNA DELLE SEGUENTI FORME a. IRDLC or SBLC or BG no transferable no operative THESE GUARANTEE MUST HAVE THE VALUE OF ONE SHIPMENT AND DURATION OF THE CONTRACT AND ONE DAY. THESE GUARANTEE WILL BE SENT VIA SWIFT MT 700 TO THE BANK OF SELLER AND RECEIPT COPY TO SELLER S AGENT. QUESTA GARANZIA DEVE AVERE IL VALORE DELLA PRIMA SPEDIZIONE E LA DURATA DEL CONTRATTO PIU' UN GIORNO. QUESTA GARANZIA DEVE ESSERE INVIATA CON SWIFT MT 700 ALLA BANCA DEL SELLER E INVIARE COPIA AL SELELR MANDATE. 13. Seller sends Full Proof of Product (POP) to Buyer s bank. The Full POP Documents includes. Seller invia al Buyer tutti i documenti del prodotto e della spedizione i documenti includono. BILL OF LADING MARKED FREIGHT PREPAID ISSUED TO THE ORDER OF CONSIGNEE. SIGNED COMMERCIAL INVOICE (INCLUDING PACKING DETAILS) SGS CERTIFICATE OF QUALITY

SGS CERTIFICATE OF QUANTITY SGS CERTIFICATE OF ORIGIN CERTIFICATE OF OWNERSHIP CERTIFICATE OF INSURANCE 110% SUSTAINABILITY CERTIFICATE PHYTOSANITARY CERTIFICATE PACKING LIST 110% OF ONE SHIPMENT VALUE CHARTER PART AGREEMENT ISCC EU OR DE CERTIFICATION AND EUR1 T2L IF REQUESTED. VESSEL REGISTER CERTIFICATE (AGE LESS THAN 20 YEARS) TARGET DELIVERY DATE : WITHIN 30-45 DAYS OF RECEIPT POF AND CTR SIGNED 14. Seller responds by issuing 2% PB and it makes operational the bank guarantee or a different guarantee as a penalty in the contract. Il seller risponde emettendo 2% PB e rende operativa la garanzia bancaria o di una garanzia diversa a titolo di penale nel contratto. 15. Delivery commences as for contract. Upon arrival of the cargo at the discharge port and after SGS/CIQ at the discharge port, payment is effected with MT 103 /TT against presentation to Buyer s bank of complete set of export documents. La consegna inizia come da contratto. All'arrivo del carico al porto di scarico e dopo SGS / CIQ, il pagamento viene effettuato con MT 103 / TT contro presentazione alla banca del compratore di set completo di documenti di esportazione SOURCE 5 RUSSIA, ASIA, BULGARIA SUNFLOWER, PALM, RAPESEED, CORN, SOY, COCONUT OILS, REFINERY (COI): BY Deferred payment up to 60 and 120 days, LC opening It is a new delivery system, reserved to customers of secure financial reliability. After a full bank data LOI, sent to the Seller, the client is subjected to a Refinery or Seller bank verification, on a reliably and economically capable result, the bank will set a payment delay from 60 days or more (up to 120 days) in favor of the customer. BY LC Upon the signature of Agreement (IFCO) and Draft Contract, Buyer s Bank open an IRREVOCABLE REVOLVING DOCUMENTARY LETTER OF CREDIT NON TRANSFERABLE and NONOPERATIVE of value of one shipment, issued by prime bank, which shall guarantee each and every payment of GOODS throughout the life of this Agreement. The Seller send Number Registration to ISCC to Buyer who will make operational the IRDLC. Loading of the first tanker vessel shall start within 15(fifteen) days from receipt of the IRDLC Operative by Seller s bank. Each and every subsequent tanker vessel shall be loaded, as per attached delivery schedule, upon receipt to full Payment of previous delivery via Swift MT103, for an amount equivalent to the relevant tanker vessel s invoiced quantity value. SHIPPING DOCUMENTS (2,000 Mt Min) 1. Bill of lading Marked Freight Prepaid Issued to the order of Consignee. 2. Signed Commercial Invoice (Including Packing Details) 3. SGS Certificate of Quality and Quantity 4. SGS Certificate of Origin 5. Certificate of Ownership 6. Certificate of Insurance

7. Sustainability Certificate 8. Phytosanitary Certificate, NO OGM and NO Radioactivity 9. Packing List 10. Charter Part Agreement 11. Certification: Eur1+T2L or Form A 12. Vessel Register Certificate(Age less than 20 Years). PROCEDURES 2000 MT Min 1. The Buyer issues the LOI with BCL (bank comfort letter). Without this letter the deal cannot go ahead and move on to the next step; 2. Seller issues the IFCO and sends it to Buyer who signs the document and returns it to Seller s Agents for acceptance. 3. Seller issues the draft contract (CTR). 4. Buyer, with eventual underline amendments, signs and seals the Draft Contract and then returns it to Seller. 5. The Seller signs the contract and return. 6. Buyer s Bank sends via Pro POF for each shipment (non block fund) 7. Seller s Bank sends POP (Pro POF Product). 8. Buyer s Bank opens an Irrevocable Revolving Documentary Letter of Credit, non transferable and Non Operative. 9. Seller s Bank opens 2% of Performance Bond. 10. Seller sends to Buyer ISCC Registration Number Certificate and IRDLC becomes operational within 5 working days. 11. Seller shall start the loading process within 15 working days after the approbation of operative IRDLC 12. After delivering of the order to the buyer port of destination, after SGS test, against consignees shipping documents (with ISCC Certificate and Sustainability Certificate), the buyer will pay with TT Swift MT103 with accordance from Buyer s Bank and Seller s Bank. GENERAL INFORMATIONS: We do not work on Buyer s Procedure Contracts are issued after receipt from the Buyer`s countersigned FCO. No past performance documentation will be provided whether unsanitized or sanitized, as these documents are related to our clients and any such documentation produced to prospective buyers are deemed unethical and unprofessional. We know providing documents showing Past Performance serves, no purpose and are only used by some dishonest operators to lure buyers into a false sense of security. For legal and confidential reasons, we do not present historical data from other buyers, such as invoices for shipments in the past invoices from shippers, reports from S.G.S. laboratory tests, contracts, etc, or any sample document that can be plagiarized or falsified. No trial shipments are permitted or allowed, unless a spot sale and a contract has been agreed at the appropriate unit metric ton price. If you don t agree to above Company Policy, we are very sorry, but we can t be your supplier and/or work with you.

Sample Bank Comfort Letter (BCL) (On Buyer's Bank Letter Head) (Including all details such as Address, Telephone, Facsimile, E-Mail, etc.) Bank Comfort Letter (BCL) To: Dear Date: (Day, Month, and Year) This is to confirm that our mutual clients (namely) maintain a banking account with us and is in good standing with our bank. At their instructions we, (full name of the bank), with full authority and mandate hereby confirm that the said client is ready, willing and financially able to initiate the process of purchasing of (requested product quantity) metric tons of Russian (example: Mazut M100 Gost-10585-75) Ordinary for the price of USD (price per metric ton) during the next (duration of contract) month(s) / year(s) and for the total value of USD (total contract value) subject to the seller, completing the Sales and Purchase Contract. We, (buyer's bank), confirm our ability to issue in due course and after the signing of the Purchase Contract, required (type of Letter of Credit) Letter of Credit on behalf of our client and for the benefit of the seller, with full assurance for the full amount of the contract. We certify that our client named above has sufficient funds and / or have credit facilities with our bank to complete the proposed transaction within the time period outlined in the above referenced contract. Our client hereby gives authority to the seller to procure usual banker's references from our bank officer (full name of bank officer), whose direct phone number is... Yours sincerely Signed by a senior level bank officer:... Full name of the signatory:... Designation of the signatory:... Clients' Name as written in account:... Account No / IBAN:... Bank Telephone No:... Bank's Fax No:... Bank SWIFT / Sort Code:... Bank stamp / seal:...