MOORE STEPHENS BJAV Marine Limited 26-28 Athol Street Douglas Isle of Man IM1 1JB Our Ref: 001825—GA—TARJ Date/ax Point: 01 January 2015 Tax Invoice No: 106022 Moore Stephens Trust Company Limited Jubilee Buildings, Victoria Street Douglas, Isle of Man IM1 251i T +44 (0)1624 699108 F ♦44 (0)1624 699001 VAT Registration Number 001 3729 24 BJAV MARINE LIMITED Professional services rendered in connection with: GBP VAT VAT GBP Provision of an Isle of Man place of business for the 12 months to 31 December 2015. 3,000.00 20.00 600.00 The compliance maintenance fee for 2015. 500.00 , 20.00 100.00 Preparation and submission of the annual Isle of Man income tax return. 300.00 ' 20.00 60.00 VAT Agency Fee for the 12 months to 31 December 2015. 1,500.00 / 20.00 300.00 Value added tax 1,060.00 TOTAL 6,360.00 Payment may be made either by : 1) Direct Transfer Bank details for direct transfer are: Account Number - 58884047 IRAN no - GB58R8OS18588058884047 Sort Code — 16-58-80 BIC - RBOSIMDX The Royal Bank of Scotland International Limited 2 Victoria Street. Douglas. Isle of Man, IM99 2) Cheque Please send to the address above. PLEASE STATE INVOICE NUMBER TERMS: Payment Is due on receipt of the invoice EFTA01106889