Resolution for Winding-Up

BMW COLOUR PRINTERS LIMITED

SCA PACKAGING CPS LIMITED

SCA PACKAGING JOHN HORN LIMITED

The following Written Resolutions of the sole member of BMW Colour Printers Limited, SCA Packaging CPS Limited and SCA Packaging John Horn Limited were passed on 15 September 2008:

Special Resolution

1.  “That the Company be wound up voluntarily.”

Ordinary Resolution

2.  “That Tim Walsh and Richard Setchim of PricewaterhouseCoopers LLP, Benson House, 33 Wellington Street, Leeds LS1 4JP, be and are hereby appointed Joint Liquidators of the Companies for the purposes of such winding-up, and any act required or authorised under any enactment to be done by the Joint Liquidators is to be done by all or any one or more of the persons for the time being holding office.”

Brian Joseph Miller, For and on behalf of the sole member