Sarbanes-Oxley Law - Corporate Financial Responsibility:

The CEO (Chief Executive Officer) and CFO (Chief Financial Officer) of each issuer shall prepare a statement to accompany the audit report to certify the appropriateness of the financial statements and disclosures contained in the periodic report.

If the report is in compliance of the Sarbanes-Oxley Act, the CEO and CFO shall certify each annual or quarterly report in such a way

• That they have reviewed the report.
• The report does not contain untrue statements and omissions of a material fact and such statements are not misleading.
• The financial statements and other financial information included in the report fairly present the financial conditions and results of operations of the issuer.

If the CEO and CFO certify the periodic report willfully and knowingly which does not comply with the above requirements shall be punished with imprisonment for a period of 20 years and 10 years or with fine or both respectively.

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