świadectwo

MINISTER OF FINANCE
OF THE REPUBLIC OF POLAND

CERTIFICATE OF COMPETENCE
No 25057/01

I hereby confirm that

Mr/Ms ARKADIUSZ TOMASZ PODNIESIŃSKI
Born 03.10.1972 in Legnica
Son/Daughter of Ryszard
PESEL 72100307671

fulfils the qualification criteria defined for persons carrying out accounting services on the basis of Article 81(3)(4) and (4a) of the Act of 29 September 1994 on accounting (Journal of Laws No 121, item 591 as amended).

Warsaw, 21.09.2001 [stamp: MINISTER OF FINANCE]

wpis

THE MINISTRY OF FINANCE
OF THE REPUBLIC OF POLAND
No RS-7250-1032-97-DP/I/OR

Warsaw, 30.07.1997

Dear Mr.
Arkadiusz Podniesiński
Ul. Mirandy 11/8
59-220 Legnica

We hereby inform you that on 28 July, 1997 you have been entered into the register of tax consultants under entry number

00846

Legal basis: Article 8(1) in relation to Article 83(1) of the Act of 5 July 1996 on tax consultancy (Journal of Laws No 102, item 475)

On behalf of the Minister of Finance
DOROTA OHACZEWSKA
Head specialist