MOORE STEPHENS

MOORE STEPHENS BJAV Marine Limited Douglas Isle of Man IM1 1JB Our Ref: 001825—GA—TARJ Date/Tax Point: 01 January 2015 Tax Invoice No: 106022 VAT Registration Number BJAV MARINE LIMITED Professional services rendered in connection with: GBP VAT ok 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 Moore Ste hens Trust Com an Limited Douglas, Isle of Man IM12SH Payment may be made either by : 1) Direct Transfer Bank details for direct transfer are: Account N - IBAN no Sort C — BIC The Ro al Bank of Scotland International Limited Douglas. Isle of Man. IM99 1 NJ 2) Cheque Please send to the address above. PLEASE STATE INVOICE NUMBER TERMS: Payment Is due on receipt of the Invoice EFTA00593129