Invalda INVL — M&A Activity 2013

Mar 18, 2013

Annex 9

THE ASSETS ALLOCATED TO THE SPLIT - OFF COMPANY

The assets allocated to the Split – Off Company are listed below. (The list has been prepared as of September 30, 2013 and it will be specified on the day of signing of the Transfer – Acceptance Certificates in accordance with the principals provided in the part 9 of the Terms):

No	The name of the asset	A part (in percent)
1.	The ordinary registered shares in the company Dizaino institutas, UAB and the right of claims to this company	100
2.	The ordinary registered shares in the company IBC logistika, UAB and the right of claims to this company	100
3.	The ordinary registered shares in the company Minijos valda, UAB and the right of claims to this company	100
4.	The ordinary registered shares in the company Riešės investicija, UAB and the right of claims to this company	100
5.	The ordinary registered shares in the company Naujoji švara, UAB and the right of claims to this company	100
6.	The ordinary registered shares in the company Ineturas, UAB and the right of claims to this company	100
7.	The ordinary registered shares in the company Elniakampio namai, UAB and the right of claims to this company	100
8.	The ordinary registered shares in the company Saistas, UAB and the right of claims to this company	100
9.	The ordinary registered shares in the company BNN, UAB and the right of claims to this company	100
10.	The ordinary registered shares in the company Trakų kelias, UAB and the right of claims to this company	100
11.	The ordinary registered shares in the company DOMMO Nerija, UAB and the right of claims to this company	100
12.	The ordinary registered shares in the company Inreal valdymas, UAB and the right of claims to this company	100
13.	The ordinary registered shares in the company Inreal, UAB and the right of claims to this company	100
14.	The ordinary registered shares in the company Inreal Geo, UAB and the right of claims to this company	100
15.	The ordinary registered shares in the company Aikstentis, UAB and the right of claims to this company	100
16.	The ordinary registered shares in the company Ente, UAB and the right of claims to this company	100
17.	The right of claims to the company Kopų vėtrungės, UAB	100
18.	The right of claims to the company Danės gildija, UAB	100
19.	The right of claims to the company Lauko gėlininkystės bandymo stotis, UAB	100
20.	The ordinary registered shares in the company Justum, UAB and the right of claims to this company (Justum, UAB was established after the split – off of	100

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Annex 9

	the company Inreal pastatų priežiūros grupė, UAB)
21.	The ordinary registered shares in the company Deltuvis, UAB and the right of claims to this company (Deltuvis, UAB was established after the split – off of the company Aktyvus valdymas, UAB)	100
22.	The ordinary registered shares in the company Kvietnešys, UAB and the right of claims to this company (Kvietnešys, UAB was established after the split – off of the company Ekotra, UAB)	100
23.	The ordinary registered shares in the company Šimtamargis, UAB remaining after the split – off of Šimtamargis, UAB and the right of claims to this company	100
24.	The ordinary registered shares in the company Žemvesta, UAB remaining after the split – off of the company Žemvesta, UAB, and the right of claims to this company	100
25.	The right of claims to the company Agrobitė, UAB remaining after the split – off of the company Agrobitė, UAB	100
26.	The right of claims to the company IŽBI, UAB remaining after the split – off of the company IŽBI, UAB	100
27.	The right of claims transferred to the company Žemėja, UAB which established after the split – off of the company Žemynėlė, UAB	100
28.	The right of claims to the company Lauksėja, UAB remaining after the split – off of the company Lauksėja, UAB	100
29.	The right of claims transferred to the company Žiemgula, UAB which established after the split – off of the company Puškaitis, UAB.	100
30.	The right of claims to the company Žemėpatis, UAB remaining after the split – off of the company Žemėpatis, UAB	100
31.	The rights coming – out of the Leasing agreement No. V-8-201887 of November 30, 2011	100
32.	The rights coming – out of the Leasing agreement No. 2012-040062 of July 16, 2012	100
33.	The ordinary registered shares in the company Vilniaus baldai, UAB and the right of claims to this company	45,447849
34.	The ordinary registered shares in the company Cedus invest, UAB and the right of claims to this company	45,447849

All the remaining assets not listed above in this Annex, i.e.: securities (shares, bonds) in the companies other than listed above; rights of claim; made prepayments; tangible and intangible fixed assets; deferred income tax assets; deposits and cash - will be allocated under the principle that a part of assets constituting 45,447849 percent of total assets of the Company Participating in the Split – Off as of the day of executing of the Transfer – Acceptance Certificates will be transferred to the Split - Off Company.

The above provision is applicable on the allocation of the total remaining assets (the assets not listed in the table above) but not on each group of those assets. It means that 45,447849 percent of the total assets of the Company Participating in the Split – Off as of the day of executing of the Transfer – Acceptance Certificates will be allocated to the Split - Off Company.

A deferred income tax asset will be allocated to the Company Participating in the Split – Off and the Split – Off Company as follows: a part of a deferred income tax asset, which was calculated on the basis of assets allocated to the particular company, will be allocated to the same company accordingly.