Benefit Systems S.A.

Share Issue/Capital Change • May 22, 2018

Information regardingtheintroduction to trading of the rights to Series F shares of the Company

Not for release,publication or distribution directly or indirectly, in or into theUnited States of America, Australia, Canada or Japan or in any otherjurisdiction where to do so would be restricted or prohibited by law.

With reference to currentreports No. 15/2018 and No. 16/2018 of 22 March 2018, No. 22/2018 of 3April 2018, No. 28/2018 of 20 April 2018, No. 31/2018 of 8 May 2018, No.33/2018 of 10 May 2018, No. 34/2018 of 15 May 2018, No. 37 of 16 May2018, No. 39 of 17 May 2018 and No. 40 of22May 2018, the Management Board of Benefit SystemsS.A. with its registered office in Warsaw (the "Company",the "Issuer") hereby informs that on22May 2018 the Management Board of the Warsaw Stock Exchange(GiełdaPapierów Wartościowych w Warszawie S.A.) (the "WSE")adopted resolution No.493/2018regarding admission and introduction to trading on the main market ofthe WSE of rights to ordinary bearer series F shares of the Company,pursuant to which the Management Board of the WSE stated that 184,000(one hundred and eighty-four thousand) rights to ordinary bearer seriesF shares of the Company with the nominal value of PLN 1.00 (one) each(the "RTS") are admitted to trading on the parallelmarket (rynek równoległy) of the WSE, provided that theRTS are registered by the National Depository for Securities (KrajowyDepozyt Papierów Wartościowych S.A.) (the "NDS").

In addition, the ManagementBoard of the WSE decided to introduce the RTS, as of 23 May 2018, totrading on the parallel market (rynek równoległy),provided that the RTS are registered by the NDS on 23 May 2018 and areassigned the code ofPLBNFTS00059.

The RTS will be tradedpursuant to the continuous trading system under the abbreviated name ofBENEFIT-PDAand with the designation readingBFTA.

Disclaimer:

This current report wasprepared in accordance with the Regulation of the Minister of Finance of29 March 2018 on the current and periodic reports disclosed by thesecurities issuers and on equivalence of information disclosuresrequired by law of non-EU member states.

Thiscurrent report is solely for information purposes and is published bythe Company exclusively in order to provide essential information on theintroduction to trading of the rights to Series F shares of the Company.This current report is by no means intended, whether directly orindirectly, to promote the subscription of the new shares and does notrepresent promotional material prepared or published by the Company forthe purpose of promoting the new shares or their subscription or for thepurpose of encouraging an investor, whether directly or indirectly, toacquire or subscribe for the new shares. The Company has not publishedany materials aimed at promoting the new shares or their subscription orsale of the treasury shares of the Issuer.

Thismaterial is not intended for distribution, whether directly orindirectly, within the territory of or in the United States of Americaor other jurisdictions where such distribution, publication or use maybe subject to restrictions or may be prohibited by law. The securitiesreferred to in this material have not been and will not be registeredunder the U.S. Securities Act of 1933, as amendedand may only beoffered or sold within the United States under an exemption from, or ina transaction not subject to, the registration requirements of theSecurities Act.

Thiscurrent report is not, and under no circumstances is to be construed as,a prospectus, an offering memorandum, an advertisement or a publicoffering of the securities described herein in Canada or any province orterritory thereof.Nosecurities commission or similar regulatory authority in Canada hasreviewed or in any way passed upon this current report, the informationcontained herein or the merits of the securities described herein andany representation to the contrary is an offence.Underno circumstances is this current report to be construed as an offer tosell securities or as a solicitation of an offer to buy securities inany jurisdiction of Canada. Any offer or sale of the securitiesdescribed herein in Canada will be made in accordance with applicableCanadian law and under an exemption from the requirements to file aprospectus with the relevant Canadian securities regulators and only bya dealer registered under applicable securities laws or, alternatively,pursuant to an exemption from the dealer registration requirement in therelevant province or territory of Canada in which such offer or sale ismade.

Legal basis: § 17 Section 1points 2 and 4 of Regulation of the Minister of Finance of 29 March 2018on the current and periodic reports disclosed by the securities issuersand on equivalence of information disclosures required by law of non-EUmember states