ETAP LIMITED

By way of written Resolutions of the Company dated 21 December 2004 the following Resolutions were duly passed, as a Special Resolution, as an Ordinary Resolution and as an Extraordinary Resolution respectively: “That the Company be wound up voluntarily, that Richard John Hill, of KPMG Corporate Recovery, Arlington Business Park, Theale, Reading RG7 4SD, be appointed Liquidator of the Company for the purposes of such winding up, and that the Liquidator be authorised to distribute in specie.” C A Joris, Director