Wurfbain Nordmann GmbHLiquidiert

Wurfbain Nordmann GmbH

Hamburg

Financial statements for the financial year from 1 January to 31 December 2009

Balance sheet

Wurfbain Nordmann GmbH, Hamburg

ASSETS

Notes

1. Explanatory comments on the classification and method of presentation

The balance sheet is classified in accordance with Sect. 266 German Commercial Code (HGB), the profit and loss account in accordance with Sect. 275 par. 1 HGB following the method of total costs.

2. Accounting and valuation principles

2.1 Fixed assets

Intangible assets and tangible assets are valued at purchase cost less systematic depreciation. Intangible assets are depreciated over the estimated useful lives of four years. Intangible assets include without exception software and software licenses.

The movable tangible assets are depreciated on applying a pro rata temporis basin. The useful lives of factory and office equipment are estimated at five to ten years. The company has exercised the option of Sect. 6 par. 2 German Income Tax Law (EStG).

2.2 Receivables

Receivables are stated at their nominal values less required provisions. Long-term receivables were discounted.

2.3 Accruals

Accruals for pensions are based on the actuarial present values under the terms of Sect. 6a EStG. Accruals adequately provide for all discernible risks and uncertain commitments.

2.4 Liabilities

Liabilities are stated at the amounts repayable.

3. Comments an individual items of the balance sheet

The development of fixed assets is disclosed in the fixed assets movement schedule attached to the notes.

All liabilities have a remaining term of up to one year.

Accruals for pensions reflect forfeitable pension rights. Other accruals in the total amount of TEUR 20 have been set up for liabilities in connection with the personnel function (TEUR 6) and credit notes outstanding (TEUR 14).

4. Additional disclosures 4.1 Contingent liabilities

Wurfbain Nordmann GmbH as well as the other companies of the RCMA-group are jointly and severally liable for loan extensions to Wurfbain Nordmann B.V., Zaandam/Netherlands, up to USD 75,0 Mio.

4.2 Management board

The company was represented in the reporting period by

Mr Edgar E. Nordmann, Hamburg (authorised to act singly for the company)

Mr Albert Antoon van Feggelen, Sijbekarspel/Netherlands (authorised to act jointly for the company together with another registered manager or executive holding a general power of attorney).

The emolument of the management is not quoted according to Sect. 286 par. 4 HGB. 4.3 Employees

The average number of employees during the financial year as defined by Sect. 267 par. 5 HGB amounted to six employees (previous year: six employees).

4.4 Affiliated enterprises

The Company is affiliated with the RCMA Commodities Asia Pte Ltd., Singapore, and their subsidiaries. She will be consolidated in the financial statements of the RCMA-Group. The RCMA is incorporated and domiciled in Singapore. The Company' s registration number is 199801641W.

Wurfbain Nordmann B.V., Zaandam/Netherlands, has been the company's sole shareholder.