number: kpŽ-44/05 sarajevo, 21 april 2010 in the name of ... · 2. senida kariĆ, daughter of...

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Number: KPŽ-44/05 Sarajevo, 21 April 2010

IN THE NAME OF BOSNIA AND HERZEGOVINA!

The Court of Bosnia and Herzegovina, Section II for Organized Crime, Economic Crime and Corruption, Appellate Division Panel composed of Judge Dragomir Vukoja as the Presiding Judge, and Judges Nedžad Popovac and dr Miloš Babić as the Panel members, with the participation of legal officer Nevena Aličehajić as the record taker in the criminal case against accused Sedinet Karić, Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik, for the criminal offense of Tax Evasion under Article 273(3) in conjuction with paragraph 1 of the Criminal Procedure Code of the Federation of Bosnia and Herzegovina (hereinafter: CC F BiH) and in respect to accused Sedinet Karić and Senida Karić also for the criminal offence of Illicit Possession of Weapons or Explosive Substances under Article 371(1), in conjunction with Article 31 of the CC FBiH, and accused Sedinet Karić aslo for the criminal offense under Article 3(1) 1) of the Law on Amendments to the Law on Procurement, Possession and Carrying of Weapons and Ammunition (Official Gazette of Canton Sarajevo, number 16/02), all as read with, regarding accused Sedinet Karić and Senida Karić, Article 54 of the CC FBiH, and regarding accused Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik with Article 33 of the CC FBiH, upon the Indictment of the Prosecutor's Office of Bosnia and Herzegovina (BiH) number KT-167/03 dated 18 November 2009. godine, amended on 25 February 2010, following the main, public and oral trial held in the presence of Maja Ilić Stupar, Proseuctor of the Prosecutor’s Office of BiH, accused Sedinet Karić and accused Senida Karić and defense counsel Žarko Bulić, accused Mehmed Salkić and accused Amira Zahirović and defense counsel Emir Suljagić, accused Novalija Zukić and defense counsel Bakir Pašić, accused Eldar Malinić and defense counsel Midhat Kočo and accused Besim Jahik and defense counsel Džemo Hadžiomeragić, on 21 April 2010 rendered and on 27 April 2010 pronounced the following:

V E R D I C T The accused:

1. SEDINET KARIC, son of Ibrahim and Emina Dervišević, born on 5 August 1969 in Ljenobud, Srebrenik Municipality, maintaining permanent residence in Srebrenik, Ljenobud Street 124, citizen of BiH, salesman, married, father of three children, served in the army, previous convictions: the Verdict of the Municipal Court in Srebrenik number K-222/98 dated 22 February 1999 for the criminal

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offense under Article 136(1) of the CC R BiH and criminal offense under Article 226(2), in conjunction with paragraph 1 of the Law on Physical Planning.

2. SENIDA KARIĆ, daughter of Sakib and Emina Isić, born on 22 September 1973

in Gornji Srebrenik, maintaining permanent residence in Nedžad Seića Street - Srebrenik, citizen of BiH, salesperson, married, mother of three children, no previous convictions;

3. MEHMED SALKIĆ, son of Bećir and Mejra Osmanović, born on 26 September

1951 in Cage, maintaining permanent residence in Srebrenik, 1 Kulina Bana St., citizen of BiH, bookkeeper, married, father of one underage child, served in the army, previously convicted under the Verdict of the Municipal Court in Tuzla No. K-1060/82 dated 13 April 1983 for the criminal offense under Article 172(1) of the CC SFRY.

4. AMIRA ZAHIROVIĆ, daughter of Nezil and Fatima Đonlić, born on 3 October

1962 in Brčko, maintaining permanent residence in Srebrenik, Ismeta Ahmetovića bb in the house of Fazlić Hajrudin, citizen of BiH, economist and businesswomen, divorced, mother of two underage children, did not serve in the army, no previous convictions;

5. NOVALIJA ZUKIĆ, son of Meho and Begzada Hodžić, born on 19 May 1969 in

Šatorovići, maintaining permanent residence in Brčko, Šatarovići bb, citizen of BiH, salesman, married, father of three children, served in the army, no previous convictions;

6. ELDAR MALINIĆ, son of Zoran and Ana Salamon, born on 11 November 1981

in Banja Luka, maintaining permanent residence in Banja Luka, 42 Dubička St., citizen of BiH, tourism technician, single, father of one child, currently serving the sentence upon the Verdict of the District Court in Banja Luka number 011-0-K-07-000 021 dated 24 May 2007;

7. BESIM JAHIK, son of Alija and Šehrija Bulić, born on 2 December 1970 in

Skoplje, maintaining permanent residence in the village of Ljuboš, Street No. 1/37, Skoplje - Macedonia, citizen of Macedonia and Serbia-Montenegro, salesman, married, father of a minor children, served in the army, allegedly without any previous convictions;

HAVE BEEN FOUND GUILTY I

1. Accused Sedinet Karić, Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić i Besim Jahik-together

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Because: During the period from 6 June 2002 to 10 December 2003, using the authorizations they had, Senida Karić, as the founder and owner, and Sedinet Karić as the director of the company doo Sidoil, with the head office in Srebrenik, organized business transactions of the aforementioned company by having imported textiles and other goods from various suppliers abroad to Bosnia and Herzegovina, and sold it to known buyers for cash, all with the aim of evading the payment of tax liabilities, presenting that the aforementioned goods had been sold wholesale to various companies in the territory of Bosnia and Herzegovina and by presenting that it was the further sale, they transferred tax liabilities to other companies. With the view of committing the above, they agreed with Eldar Malinić that he should provide them with signed blank and certified purchase orders with the statement of his company Gard Export-Import doo with the head office in Banja Luka, including the necessary details and documentation on open transaction accounts of his company, which he accepted and did so for the time period from 12 July 2002 to 9 November 2002; they agreed with Amira Zahirović that she should provide them with signed blank and certified purchase orders of her company Betis doo, with the head office in Brčko, including the necessary details and documentation on open transaction accounts of her company, which she accepted and did so for the time period from 14 November 2002 to 6 December 2003; they agreed with Besim Jahik that he, for the import of textiles, would travel to Turkey by bus owned by Sidoil doo Srebrenik and look after the supply of goods, its loading in Istanbul and its transport to Bosnia and Herzegovina, and control the sale of the imported textiles, which were sold to various buyers for cash, more precisely, the direct distribution of the goods at the Arizona Market in Brčko District, at the price which the buyers had previously arranged with Sedinet Karić, on which he would keep special records, which he agreed to do and did so. To that end, in addition to the above actions, he kept in his apartment one blank and certified dispatch note of STR KS, 81 original invoices certified with the stamp of Betis doo Brčko, which were in an envelope with the inscription reading that they were the invoices for the distribution of goods and a vehicle license plates number 693-J-503, 16 copies of original invoices certified with the stamp of doo Betis Brčko which were in an envelope with the inscription reading that they were the invoices for the distribution of goods and a vehicle license plates number 812-J-578, and 69 original invoices certified with the stamp of doo Betis Brčko which were in an envelope with the inscription reading that they were the invoices for the distribution of goods and a vehicle license plates number 158-T-568. Concurrently, Sedinet Karić and Senida Karić obtained and kept in the head office of the company doo Sidoil Srebrenik the signed blank certified purchase orders containing the statement of the legal entities: Godizak doo Kladanj, 1 copy; Gard Export-Import doo Banja Luka, 15 copies; Bosna doo Gradačac, 1 copy; Tanga doo Sarajevo, 1 copy; Braga Fojnica, 3 copies; A ALKONTI doo Sarajevo-Vogošća, 1 copy, and MAG doo Tuzla, 3 copies, and the following stamps: STR ALMA, STR AMRA, STR URSUS, STR IZO PROM, and STR KS, including the book of blank dispatch notes of doo Betis Brčko, containing a set of 65 sheets of paper, 11 of which were certified with the stamp of doo Betis Brčko, and a pad of blank cash receipts, from number 0048520 to number 004855, with a cover page containing the stamp of doo Betis Brčko, so that they could fill them in

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and use them in the business transactions of doo Sidoil Srebrenik. Thus, as the director of the company doo Sidoil Srebrenik and a tax payer, in view of Article 13 of the Law on Sales Tax (Official Gazette of the Federation of BiH, numbers: 06/95, 25/07, 13/00, 36/00, 54/00, 22/01, 49/02 and 37/03), with the intent to evade the payment of sales tax, Sedinet Karić sold the goods procured from various suppliers, in total amount of KM 13,988,371.15 to buyers known to him, not having met the requirements set forth under Article 7 and 8 of the Law on Sales Tax (Official Gazette of the Federation of BiH, numbers: 06/95, 25/07, 13/00, 36/00, 54/00, 22/01, 49/02 and 37/03), and contrary to Articles 25, 26 and 27 of this Law, he failed to calculate, report and pay the sales tax on the aforementioned sales, In order to conceal the above, based on blank certified purchase orders and statements that the goods were intended for further sale to various legal entities from the territory of Bosnia and Herzegovina, he made fictitious invoices and dispatch orders in his bookkeeping, falsely declaring that he had sold and delivered the goods to these legal entities; he presented the cash he received for the goods from the buyers known to him based on this fictitiously made documentation in a way that Novalija Zukić took over the money gained from the cash sales of goods, as described above, at the main office of the company in Srebrenik, at the reception of the Park Hotel, stuffed in envelopes, upon the previous agreement with Senida Karić and Sedinet Karić, in order to deposit it into the accounts of different companies for the aforementioned money to be transferred to the accounts of doo Sidoil Srebrenik, as the payment for goods, although there was no actual turnover of goods. In this manner, the money was directly paid to the transaction accounts of doo Sidoil Srebrenik from non-existing, fictitious legal entities, including: doo Bosna Gradačac in the amount of KM 232,250.00 and doo Mag Tuzla in the amount of KM 45,000.00, from the unavailable legal entity doo Tanga Sarajevo in the amount of KM 214,914.00, through the legal entities doo Betis Brčko and doo Gard Export-Import Banja Luka and non-existing and parallel legal entities, more precisely, by having paid the money to doo Sidoil Srebrenik in the total amount of KM 7,211,370.00 through doo Betis Brčko, and the amount of KM 4,966,822.50 through doo Gard Export-Import Banja Luka. In the above described manner, Sedinet Karić:

• from 8 June 2002 to 16 September 2002, used thirteen invoices-dispatch notes to invoice STR KS for goods to the value of KM 282,551.24, thus evading the payment of tax in the amount of KM 55,676.68,

• from 8 June 2002 to 16 September 2002, he used fourteen invoices-dispatch notes to invoice STR HONDA for goods to the value of KM 325,697.71 thus evading the payment of tax in the amount of KM 63,187.16,

• from 10 June 2002 to 2 July 2002, he used six invoices-dispatch notes to invoice STR AMRA for goods to the value of KM 90,960.31, thus evading the payment of tax in the amount of KM 16,528.96,

• from 11 June 2002 to 9 August 2002, he used six invoices-dispatch notes to invoice STR URSUS for goods to the value of KM 9,694.98, thus evading the payment of tax in the amount of KM 1,939.00,

• from 11 June 2002 to 3 July 2002, he used six invoices-dispatch notes to invoice STR DIADO for goods to the value of KM 106,024.36, thus evading the payment of tax in the amount of KM 19,943.82,

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• from 11 June 2002 to 9 August 2002, he used five invoices-dispatch notes to invoice STR ASA for goods to the value of KM 99,632.60, thus evading the payment of tax in the amount of KM 19,450.83,

• from 12 June 2002 to 3 July 2002, he used six invoices-dispatch notes to invoice STR IZO PROM for goods to the total value of KM 49,747.54, thus evading the payment of tax in the amount of KM 9,897.87,

• from 15 June 2002 to 2 May 2003, he used seven invoices-dispatch notes to invoice STR AVIS for goods to the value of KM 13,950.50, thus evading the payment of tax in the amount of KM 2,790.10,

• from 16 June 2002 to 3 May 2003, he used six invoices-dispatch notes to invoice STR M for goods to the value of KM 6,598.16, thus evading the payment of tax in the amount of KM 803.73,

• from 16 June 2002 to 12 July 2002, he used two invoices-dispatch notes to invoice STR AM-SA for goods to the value of KM 7,338.11, thus evading the payment of tax in the amount of KM 1,430.22,

• from 10 June 2002 to 27 June 2002, he used five invoices-dispatch notes to invoice STR ALMA for goods to the value of KM 66,421.14, thus evading the payment of tax in the amount of KM 12,808.90,

• from 21 June 2002 to 25 April 2003, he used three invoices-dispatch notes to invoice STR EXCLUSIVE BUTIK STING for goods to the total value of KM 6,067.15, thus evading the payment of tax in the amount of KM 1,213.43,

• from 23 June 2002 to 5 July 2002, he used four invoices-dispatch notes to invoice doo TANGA for goods to the value of KM 229,179.56, thus evading the payment of tax in the amount of KM 43,664.59,

• from 28 June 2002 to 11 October 2002, he used seven invoices-dispatch notes to invoice STR LUNAR for goods to the value of KM 4,854.35, thus evading the payment of tax in the amount of KM 941.12,

• from 1 July 2002 to 21 August 2002, he used four invoices-dispatch notes to invoice doo BOSNA for goods to the value of KM 232,671.62, thus evading the payment of tax in the amount of KM 45,453.59,

• on 11 July 2002, he used one invoice-dispatch note to invoice doo TDI&IMPER for goods to the value of KM 7,410.00, thus evading the payment of tax in the amount of KM 1,482.00,

• in the time period from 12 July 2002 to 9 November 2002, he used eighty-one invoices-dispatch notes to invoice doo GARD EXPORT-IMPORT for goods to the value of KM 4,972.022.00, thus evading the payment of tax in the amount of KM 961,560.95,

• on 13 July 2002, he used one invoice-dispatch note to invoice doo EUROSTAR for goods to the value of KM 45,028.07, thus evading the payment of tax in the amount of KM 8,980.70,

• from 22 July 2002 to 6 August 2002, he used three invoices-dispatch notes to invoice doo SPLENDID for goods to the value of KM 69,996.56 thus evading the payment of tax in the amount of KM 13,841.61,

• on 2 August 2002, he used one invoice-dispatch note to invoice STR NEDA for goods to the value of KM 1,757.50, thus evading the payment of tax in the amount of KM 351.50 ,

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• on 5 August 2002, he used one invoice-dispatch note to invoice STR BRAGA for goods to the value of KM 45,594.17, thus evading the payment of tax in the amount of KM 9,017.19,

• on 5 August 2002, he used one invoice-dispatch note to invoice doo MAG for goods to the value of KM 46,335.65 , thus evading the payment of tax in the amount of KM 9,115.42 ,

• from 4 September 2002 to 13 September 2002 , he used three invoices-dispatch notes to invoice A ALKONTI for goods to the value of KM 89,506.59, thus evading the payment of tax in the amount of KM 17,523.20,

• on 7 October 2002, he used one invoice-dispatch note to invoice doo ĐORĐEVIĆ for goods to the value of KM 14,468.95, thus evading the payment of tax in the amount of KM 2,893.79,

• on 30 October 2002, he used one invoice-dispatch note to invoice doo MUR-SEL TRADE for goods to the value of KM 4,248.40, thus evading the payment of tax in the amount of KM 823.68 ,

• in the time period from 14 November 2002 to 6 December 2003, he used one hundred and fifty-two invoices-dispatch notes to invoice doo BETIS Brčko for goods to the value of KM 7,123.235.03, thus evading the payment of tax in the amount of KM 1,359.177.39,

• on 20 November 2002, he used two invoices-dispatch notes to invoice STR MODA for goods to the value of KM 4,924.00, thus evading the payment of tax in the amount of KM 908.15,

• on 4 April 2003, he used one invoice-dispatch note to invoice LA KOSTA BUTIK for goods to the value of KM 686.53, thus evading the payment of tax in the amount of KM 137.31,

• from 21 April 2003 to 7 November 2003, he used two invoices-dispatch notes to invoice STR NINO for goods to the value of KM 3,717.14, thus evading the payment of tax in the amount of KM 743.43,

• on 25 April 2003, he used one invoice-dispatch note to invoice doo BOSKOMM for goods to the value of KM 265.00, thus evading the payment of tax in the amount of KM 53.00,

• on 6 June 2003, he used one invoice-dispatch note to invoice doo KIR-ZAM for goods to the value of KM 24,375.00, thus evading the payment of tax in the amount of KM 4,515.00,

• on 24 September 2003, he used one invoice-dispatch note to invoice doo SANČO for goods to the value of KM 3,391.20, thus evading the payment of tax in the amount of KM 678.24.

Therefore, as the Director and an authorized person of doo Sidoil Srebrenik, Sedinet Karić evaded and failed to pay the tax in the total amount of KM 2,687,532.55, and in order to legalize the business transactions of doo Sidoil Srebrenik in the business books, Senida Karić and Sedinet Karić agreed with Mehmed Salkić that he should perform the duties of the head of accounting of this company in the company’s seat in Srebrenik, more precisely, the finance and accounting-related duties, which he accepted and did. Also, he controlled the entering into the books falsely produced business documentation, that is, false outgoing invoices and dispatch-notes addressed to non-existing and

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unavailable companies thus falsely declaring the business transactions in the business books of doo Sidoil Srebrenik, more precisely, presenting that they concerned the further sale of goods where various companies as buyers in the entire territory of Bosnia and Herzegovina were shown as tax payers, although he was aware that it was a final consumption with doo Sidoil Srebrenik as a tax payer, and Sedinet Karić as the responsible person; additionally, he failed to calculate tax for 2002 and 2003 based on actual data and actual business transactions of the company doo Sidoil Srebrenik, but on the contrary, in this manner, together with Senida Karić, Eldar Malinić, Amir Zahirović, Novalija Zukić and Besim Jahik, he enabled Sedinet Karić to evade the payment of tax in the amount of KM 2,687,532.55, which was the amount of damage caused to the budget of the Federation of Bosnia and Herzegovina, and consequently the budget of Bosnia and Herzegovina.

Thus, under section I of the Verdict Sedinet Karić, by presenting the false data on facts relevant for determination of tax liabilities, evaded the payment of contributions prescribed under the tax legislation of the Federation of BiH, and the amount of duty of which the payment is evaded exceeds the amount of KM 200,000; Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik, in a decisive manner contributed to the commission of the criminal offense of Tax Evasion, Whereby: 1. Accused Sedinet Karić, Senida Karić, Mehmed Salkić, Amira Zahirović,

Novalija Zukić, Eldar Malinić and Besim Jahik

under section 1 of the Verdict committed the continued criminal offense of Tax Evasion in violation of 210(3) in conjunction with paragraph 1 of the Criminal Code of Bosnia and Herzegovina (hereinafter: CC BiH), as read with Article 54 of the CC BiH and Article 29 of the CC BiH therefore, the Court, based on the aforementioned regulations, applying Article 39, 41, 42, 46 and 48 of the CC BiH, pertaining to accused Senida Karić, Amira Zahirović i Novalija Zukić, and applying Article 49 and 50 of the CC BiH, hereby

SENTENCES

1. Accused Sedinet Karić

- for the criminal offense of Tax Evasion in violation of 210(3) in conjunction with paragraph 1 of the Criminal Code of Bosnia and Herzegovina (hereinafter: CC BiH), as read with Article 54 of the CC BiH

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TO IMPRISONMENT FOR A TERM OF 5 (FIVE) YEARS, as a principal punishment

and

FINE in the amount of KM 50,000.00 (FIFTY THOUSAND CONVERTIBLE

MARKS), as an accessory punishment,

that the accused must pay within 3 (three) months from the day the Verdict becomes final. If the fine is not paid within the aforementioned period of time, pursuant to Article 47(3) of the CC BiH, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment. Pursuant to Article 56 of the CC of BiH the time that the accused Sedinet Karić has spent in custody from 10 December 2003 until 14 April 2004 and as of the day when he was deprived of liberty until he is committed to serve the sentence shall be credited towards the imposed prison term and at maximum until expiry of the pronounced sentence.

Pursuant to Article 188(1) of the Criminal Procedure Code of BiH (hereinafter: CPC BiH), accused Sedinet Karić must reimburse the costs of the criminal proceedings the amount of which shall be defined by a separate decision and the court scheduled amount of KM 200.00 (two hundred convertible marks) within a month after the Verdict becomes final. Pursuant to Article 110 and 111 of the CC BiH, the material gain in the amount of KM 2,687,532.55 shall be confiscated from accused Sedinet Karić.

SENTENCES

2. Accused Senida Karić

- for the criminal offense of Tax Evasion in violation of 210(3) in conjunction with paragraph 1 of the CC BiH as read with Article 29 and 54 of the CC BiH

TO

IMPRISONMENT FOR A TERM OF 1 (ONE) YEAR, as a principal punishment

and

FINE in the amount of u KM 20,000.00 KM (twenty thousand convertible marks), as an accessory punishment,

that the accused must pay within 3 (three) months from the day the Verdict becomes final. If the fine is not paid within the aforementioned period of time, pursuant to

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Article 47(3) of the CC BiH, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment. Pursuant to Article 188(1) of the CPC BiH, accused Senida Karić must reimburse the costs of the criminal proceedings the amount of which shall be defined by a separate decision and the court scheduled amount of KM 200.00 (two hundred convertible marks) within a month after the Verdict becomes final.

SENTENCES

3. Accused Mehmed Salkić

-for the criminal offense of Tax Evasion in violation of 210(3) in conjunction with paragraph 1 of the CC BiH as read with Article 29 and 54 of the CC BiH

TO IMPRISONMENT FOR A TERM OF 3 (THREE) YEARS and 6 (SIX) MONTHS,

as a principal punishment

and

FINE in the amount of u KM 30,000.00 KM (thirty thousand convertible marks), as an accessory punishment,

that the accused must pay within 3 (three) months from the day the Verdict becomes final. If the fine is not paid within the aforementioned period of time, pursuant to Article 47(3) of the CC BiH, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment. Pursuant to Article 56 of the CC of BiH the time that the accused Mehmed Salkić has spent in custody from 10 December 2003 until 16 December 2003 shall be credited towards the imposed prison term. Pursuant to Article 188(1) of the CPC BiH, accused Mehmed Salkić must reimburse the costs of the criminal proceedings the amount of which shall be defined by a separate decision and the court scheduled amount of KM 200.00 (two hundred convertible marks) within a month after the Verdict becomes final.

SENTENCES

4. Accused Amira Zahirović

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TO

IMPRISONMENT FOR A TERM OF 2 (TWO) YEARS, as a principal punishment

and


that the accused must pay within 3 (three) months from the day the Verdict becomes final. If the fine is not paid within the aforementioned period of time, pursuant to Article 47(3) of the CC BiH, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment. Pursuant to Article 188(1) of the CPC BiH, accused Amira Zahirović must reimburse the costs of the criminal proceedings the amount of which shall be defined by a separate decision and the Court scheduled amount of KM 200.00 (two hundred convertible marks) within a month after the Verdict becomes final.

SENTENCES

5. Accused Eldar Malinić

- Taking as the already fixed punishment the imprisonment for a term of 2 (two)

years, for the criminal offense of Evading Payment of Taxes and Contributions under Article 277(2) in conjunction with paragraph 1 of the Criminal Code of Republika Srpska (CC RS) based on the final Verdict of the District Court in Banja Luka number 011-0-K-07-000 021 dated 24 May 2007.

- for the criminal offense of Tax Evasion in violation of 210(3) in conjunction with

paragraph 1 of the CC BiH as read with Article 29 and 54 of the CC BiH

SENTENCES

TO IMPRISONMENT FOR A TERM OF 3 (THREE) YEARS and 6 (SIX) MONTHS,

as a principal punishment

and


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Thus applying the aforementioned provisions and Article 53 and 55 of the CC BiH the Court hereby

S E N T E N C E HIM

TO COMPOUND IMPRISONMENT FOR A TERM OF 5 (FIVE) YEARS, as a

principal punishment

and


that the accused must pay within 3 (three) months from the day the Verdict becomes final. If the fine is not paid within the aforementioned period of time, pursuant to Article 47(3) of the CC BiH, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment. Pursuant to Article 56 of the CC of BiH the time that the accused Eldar Malinić has spent from 4 December 2008 onwards serving the sentence upon the Verdict of the District Court in Banja Luka number 011-0-K-07-000 021 dated 24 May 2007, shall be credited towards the imposed prison term. Pursuant to Article 188(1) of the CPC BiH, accused Eldar Malinić must reimburse the costs of the criminal proceedings the amount of which shall be defined by a separate decision and the Court scheduled amount of KM 200.00 (two hundred convertible marks) within a month after the Verdict becomes final.

SENTENCES

6. Accused Novalija Zukić


TO

IMPRISONMENT FOR A TERM OF 2(TWO) YEARS and 6 (SIX) MONTHS, as a principal punishment

and

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that the accused must pay within 3 (three) months from the day the Verdict becomes final. If the fine is not paid within the aforementioned period of time, pursuant to Article 47(3) of the CC BiH, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment. Pursuant to Article 56 of the CC of BiH the time that the accused Novalija Zulić has spent in custody from 27 February 2004 until 15 April 2004 shall be credited towards the imposed prison term. Pursuant to Article 188(1) of the CPC BiH, accused Novalija Zukić must reimburse the costs of the criminal proceedings the amount of which shall be defined by a separate decision and the Court scheduled amount of KM 200.00 (two hundred convertible marks) within a month after the Verdict becomes final.

SENTENCES

7. Accused Besim Jahik

- for the criminal offense of Tax Evasion in violation of 210(3) in conjunction with paragraph 1 of the CC BiH as read with Article 29 and 54 of the CC BiH

TO

IMPRISONMENT FOR A TERM OF 3 (THREE) YEARS, as a principal punishment

and

FINE in the amount of u KM 25,000.00 KM (twenty-five thousand convertible

marks), as an accessory punishment,

that the accused must pay within 3 (three) months from the day the Verdict becomes final. If the fine is not paid within the aforementioned period of time, pursuant to Article 47(3) of the CC BiH, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment. Pursuant to Article 56 of the CC of BiH the time that the accused Besim Jahik has spent in custody from 27 September 2004 until 20 June 2005 shall be credited towards the imposed prison term. Pursuant to Article 188(1) of the CPC BiH, accused Besim Jahik Malinić must reimburse the costs of the criminal proceedings the amount of which shall be defined by a separate

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decision and the Court scheduled amount of KM 200.00 (two hundred convertible marks) within a month after the Verdict becomes final.

II Pursuant to Article 284c) of the CPC BiH, accused Sedinet Karić and Senida Karić

ARE ACQUITTED OF THE CHARGES

That together, On 10 December 2003 in Srebrenik, in the family house located at Bare Street bb, they kept an automatic rifle CZ 217707 7,62 MM and three cartridge clips for it, with 85 bullets cal. 7,62 mm, which the citizens are by no means allowed to procure and posses, whereby they would have committed the criminal offense of Illicit Possession of Weapons or Explosive Substances under Article 371(1), in conjunction with Article 31 of the CC FBiH. Pursuant to Article 74(1) of the CC BiH, an automatic rifle CZ 217707 7,62 MM and three cartridge clips for it, with 85 bullets cal. 7,62 mm shall be confiscated from accused Sedinet Karić and Senida Karić.

III

Pursuant to Article 283 b) of the CPC BiH with respect to accused Sedinet Karić

THE CHARGES ARE DISMISSED

That: On 10 December in Sarajevo, in the territory of the Centar Municipality, in the vehicle of Audi A4 make, license plates number: 378-J-701, owned by Senida Karić, he kept a pistol of Glock 19 make, cal. 9 mm and eight bullets, cal. 9 mm for the aforementioned pistol, contrary to Article 3(1)(1) of the Law on Amendments to the Law on Procurement, Possession and Carrying of Weapons and Ammunition (Official Gazette of Canton Sarajevo, number 16/02) for which he had no permit by a competent Police Administration. Pursuant to Article 74(1) of the CC BiH a pistol of Glock 19 make, cal. 9 mm and eight bullets, cal. 9 mm for the aforementioned pistol shall be forfeitured from accused Sedinet Karić.

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R e a s o n i n g Procedural History By the Indictment of the Prosecutor’s Office of BiH number KT-167/03 dated 27 May 2004, which was confirmed on 10 June 2004, and amended on 13 February 2006, accused Sedinet Karić, Mehmed Salkić, Dragan Stajić1, Amira Zahirović2, Eldar Malinić, Novalija Zukić and Senida Karić, and by the Indictment KT-167/03 dated 18 June 2004, confirmed on 25 October 2004, accused Besim Jahik, were charged with the commission of the following criminal offenses: All- together:

- Organized Crime in violation of Article 250(1) and (2) of the CC BiH, - Continued Criminal Offense of Customs Fraud in violation of Article 216(1) and

(3) in conjunction with Article 54(1) and (2) as read with Article 29 of the CC BiH

- Continued Criminal Offense of Giving Gifts, a) for the actions committed until 30 June 2003- in violation of Article 363(1) of the CC FBiH (former), Article 4(1), Article 29, Article 54(1) and (2) of the CC BiH; - for the actions committed until 30 June 2003, and b) for the actions committed since 1 July 2003 under Article 381(1) of the CC FBiH (new), Article 5(1), Article 29, Article 54 (1) and (2) of the CC BiH

- Continued Criminal Offense of Tax Evasion for a) sales tax until 30 June 2003 and customs duty until 28 February 2003 in violation of Article 272(1) and (2) of the CC FBiH (former), Article 4(1) and (2), Article 29, Article 54(1) and (2) of the CC BiH and b) for sales tax since 1 July 2003 in violation of Article 283(1) and (3)of the CC of the FBiH (new), Article 4 (1), Article 29, Article 54(1) and (2) of the CC BiH

- Continued Criminal Offense of Money Laundering for a) the actions on the territory of the Republika Srpska until 28 February 2003 in violation of Article 270(1) through (4) of the CC RS (former) and b) for all the actions since 1 March 2003 in violation of Article 209(1) and (2), Article 54(1) and (2), Article 29 of the CC BiH.

Sedinet Karić and Senida Karić:

- Illicit Possession of Weapons in violation of Article 371(1) of the CC FBiH (new) Sedinet Karić:

1 Accused Dragan Stajić, before the main trial commenced in the criminal case against Sedinet Karić et al entered into the plea agreement with the Prosecutor’s Office BiH and in the reorganized Indictment dated 13 February 2006 he is no longer stated as the accused. 2 In the period of filing of the Indictment number KT-167/03 dated 27 May 2004, Amira Zahirović’s maiden name was Gušterović.

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-Organizing and Directing an Organized Criminal Group under Article 250(3) of the CC BiH. Dragan Stajić:

Helping, as provided for in Article 31 of the CC BiH, in the perpetration of the criminal offenses, including: - Continued Criminal Offense of Customs Fraud (for the customs duty since 1

March 2003) in violation of Article 216(1) and (3) in conjunction with Article 54(1) and (2) as read with Article 29 of the CC BiH

- Continued Criminal Offense of Giving Gifts for a) the actions until 30 June 2003- in violation of Article 363(1) of the CC FBiH (former), Article 4(1), Article 29, Article 54(1) and (2) of the CC BiH, and b) for the actions since 1 July 2003 under Article 381(1) of the CC FBiH (new), Article 5(1), Article 29, Article 54(1) and (2) of the CC BiH

- Continued Criminal Offense of Tax Evasion for a) sales tax until 30 June 2003 and customs duty until 28 February 2003 in violation of Article 272(1) and (2) of the CC FBiH (former), Article 4(1) and (2), Article 29, Article 54(1) and (2) of the CC F BiH and b) for sales tax since 1 July 2003 in violation of Article 283(1) and (3)of the CC of the FBiH (new), Article 4 (1), Article 29, Article 54(1) and (2) of the CC BiH

- Criminal offense of Obstructing an Official Person in Execution of Official Activity in violation of Article 358(1) and (2) of the CC FBiH

- Criminal offense of Illicit Possession of Weapons in violation of Article 371(1) of the CC FBiH

During the first instance proceedings, accused Dragan Stajić entered into the plea agreement wit the Prosecutor’s Office of BiH, which was accepted by the Court of BiH, and by decision it separated the proceedings against him, and the Court of BiH, by its final Verdict No. KPV-01/05 of 13 January 2005, sentenced accused Dragan Stajić to a suspended sentence determining the compound punishment of imprisonment for a term of 2(two) years, ordering at the same time that the sentence shall not be carried out if the accused does not perpetrate another criminal offence in the period of 3(three) years and 6(six) months. By the first instance Verdict of the Court of BiH number KPV-15/04 dated 20 June 2005, accused Sedinet Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik, by actions described in the Operative Part of the Verdict, were found guilty of the commission of the following offenses: Accused Sedinet Karić and Senida Karić

- Continued Criminal Offense of Tax Evasion for a) sales tax until 30 June 2003 and customs duty until 28 February 2003 in violation of Article 272(1) and (2) of the CC FBiH (former), Article 4(1) and (2), Article 29, Article 54(1) and (2) of the CC BiH and b) sales tax since 1 July 2003 in violation of Article 283(1) and (3) of the CC of the FBiH (new), Article 4(1), Article 29, Article 54(1) and (2) of the CC BiH and the first instance court sentenced accused Sedinet Karić to imprisonment for a term of

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one (1) year and three (3) months and accused Senida Karić to imprisonment for a term of one (1) year and one (1) month;

- Continued Criminal Offense of Money Laundering for a) actions on the territory of the Republika Srpska until 28 February 2003 in violation of Article 270(1) through (4) of the CC RS (former) and b) all the actions since 1 March 2003 in violation of Article 209(1) and (2), Article 54(1) and (2), Article 29 of the CC BiH for which the first instance court sentenced accused Sedinet Karić to imprisonment for a term of one (1) year and four (4) months and accused Senida Karić to imprisonment for a term of one (1) year and two (2) months;

- Illicit Possession of Weapons in violation of Article 371(1) of the CC FBiH (new) for which the first instance court, sentenced accused Sedinet Karić to imprisonment for a term of one (1) month and accused Senida Karić to imprisonment for a term of one (1) month;

Therefore for the aforementioned offenses, the first instance court, pursuant to Article Articles 41(1),42, 48, 53 and 59 of the CC BiH:

1. imposed on accused Sedinet Karić, a non final SUSPENDED SENTENCE for a term of four (4) years, determining a compound sentence of imprisonment for a term of two (2) years and, simultaneously, ordering that it shall not be executed if the accused does not commit a new criminal offense within the period of four (4) years and, as an accessory punishment, a FINE of KM 800.000,00 (eight hundred thousand KM), that must be paid in two months from the day the Verdict becomes final, pursuant to Articles 41(1) and (2), in conjunction with Article 46(3) of the CC BiH, as read with Article 209 of the CC of BiH. Pursuant to Article 47(2) and (3) of the CC BiH, if he fails to pay the fine, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment, whereby the imprisonment may not exceed one year.

imposed on accused Senida Karić a non final SUSPENDED SENTENCE for a period of three (3) years and six (6) months, determining a compound sentence of imprisonment for a term of one (1) year and eight (8) months and, simultaneously, ordering that it shall not be executed if the accused does not commit a new criminal offense within the period of three (3) years and six (6) months and as an accessory punishment, a FINE of KM 600.000, 00 (six hundred thousand KM),that must be paid in two months as of the day the Verdict becomes final, pursuant to Articles 41(1) and (2), in conjunction with Article 46(3) as read with Article 209 of the CC of BiH. Pursuant to Article 47(2)(3) of the CC BiH, and if she fails to pay the fine, the fine shall be substituted by imprisonment in such a way that each 50 KM started, is substituted by one day of imprisonment whereby the imprisonment may not exceed one (1) year. Accused Mehmed Salkić

- Continued Criminal Offense of Tax Evasion for a) sales tax until 30 June 2003 and for customs duty until 28 February 2003 in violation of Article 272(1) and (2) of the CC of FBiH (former), Article 4(1) and (2), Article 29, Article 54(1) and (2)

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of the CC BiH and b) sales tax since 1 July 2003 in violation of Article 283(1) and (3) of the CC of the FBiH (new), Article 4 (1), Article 29, Article 54(1) and (2) of the CC BiH for which the first instance court sentenced him to imprisonment for a term of one (1) year and pursuant to Article 48 and 53 imposed on him a non final SUSPENDED SENTENCE, ordering at the same time that it shall not be executed if the accused does not commit a new criminal offense within the period of 2 (two) years.

Accused Amira Zahirović, Novalija Zukić, Eldar Malinić, Besim Jahik

- Continued Criminal Offense of Tax Evasion for a) sales tax until 30 June 2003 and customs duty until 28 February 2003 in violation of Article 272(1) and (2) of the CC of FBiH (former), Article 4 (1) and (2), Article 29, Article 54(1) and (2) of the CC BiH and b) sales tax since 1 July 2003 in violation of Article 283(1) and (3) of the CC of the FBiH (new), Article 4(1), Article 29, Article 54(1) and (2) of the CC BiH for which the first instance court sentenced them to imprisonment for a term of one (1) year each.

- Continued Criminal Offense of Money Laundering a) for actions on the territory of the Republika Srpska until 28 February 2003 in violation of Article 270(1) through (4) of the CC RS (former ) and b) the actions since 1 March 2003 in violation of Article 209(1) and (2), Article 54(1) and (2) and Article 29 of the CC BiH for which the first instance court, sentenced accused Amira Zahirović, Novalija Zukić and Eldar Malinić to imprisonment for a term of 1 (one) year and 1 (one) month each and accused Besim Jahik to imprisonment for a term of 1 (one) year and 3 (three) months.

Therefore for the aforementioned offenses, the first instance court, pursuant to Article Articles 41(1),42, 48, 53 and 59 of the CC BiH:

1. imposed on accused Amira Zahirović a non final SUSPENDED SENTENCE for a period of three (3) years, determining a compound sentence of imprisonment for a term of one (1) year and six (6) months and, simultaneously, ordering that it shall not be executed if the accused does not commit a new criminal offense within the period of three (3) years.

2. imposed on accused Novalija Zukić a non final SUSPENDED SENTENCE for a period of three (3) years, determining a compound sentence of imprisonment for a term of one (1) year and six (6) months and, simultaneously, ordering that it shall not be executed if the accused does not commit a new criminal offense within the period of three (3) years.

3. imposed on accused Eldar Malinić a non final SUSPENDED SENTENCE for a period of three (3) years, determining a compound sentence of imprisonment for a term of one (1) year and six (6) months and, simultaneously, ordering that it shall not be executed if the accused does not commit a new criminal offense within the period of three (3) years.

4. imposed on accused Besim Jahik a non final SUSPENDED SENTENCE for a period of three (3) years, determining a compound sentence of imprisonment for a term of one (1) year and six (6) months and, simultaneously, ordering that it shall

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not be executed if the accused does not commit a new criminal offense within the period of three (3) years.

By the same Verdict accused Sedinet Karić, Senida Karić, Beism Jahik and Novalija Zukić are acquitted of the charges that they committed the criminal offense of Organized Crime under Article 250(1) and(2) of the CC BiH and Continued Criminal Offense of Giving Gifts a) for the actions until 30 June 2003, in violation of Article 363(1) of the CC FBiH (former), Article 4(1), Article 29, Article 54(1) and (2) of the CC BiH and b) the actions since 1 July 2003 under Article 381(1) of the CC FBiH (new), Article 5(1), Article 29, Article 54(1) and (2) of the CC BiH, while Sedinet Karić, Senida Karić, Besim Jahik, Novalija Zukić, Amira Zahirović and Eldar Malinić are acquitted of the charges that they committed the criminal offense of Continued Criminal Offense of Customs Fraud in violation of Article 216(1) and (3) in conjunction with Article 54(1) and (2) as read with Article 29 CC BiH. Also, by the same Verdict, in respect of accused Mehmed Salkić, Amira Zahirović and Eldar Malinić, pursuant to Article 283 c) of the CPC BiH, the charges for the criminal offence of Organized Crime under Article 250(1) and(2) of the CC BiH are dismissed, while based on the same provision, in respect of accused Mehmed Salkić, the charges for the Continued Criminal Offense of Money Laundering for a) the actions on the territory of the Republika Srpska until 28 February 2003 in violation of Article 270(1) through (4) of the CC RS (former) and b) the actions since 1 March 2003 in violation of Article 209(1) and (2), Article 54(1) and (2), Article 29 of the CC BiH and Continued Criminal Offense of Customs Fraud in violation of Article 216(1) and (3) in conjunction with Article 54(1) and (2) as read with Article 29 CC BiH are dismissed. By the decision of the Court of BiH, number KPŽ-44/05 dated 14 December 2005, the appeals of the Prosecutor’s Office and defense filed from the Verdict of the Court of BiH number KPV-14/05 dated 20 June 2005 are granted. Thus, due to the essential violations of the criminal procedure provisions under Article 297(1) k) of the CPC BiH, the first instance Verdict regarding accused Sedinet Karić, Senida Karić, Besim Jahik, Novalija Zukić, Mehmed Salkić, Amira Zahirović and Eldar Malinić was revoked and trial before the Appellate Division Panel ordered. Given that the appeal of the Prosecutor’s Office of BiH did not contest the acquitting part of the first instance Verdict regarding Amira Zahirović and Eldar Malinić who were acquitted of the charges for the criminal offense of Customs Fraud in violation of Article 216(1) and (3), in the aforementioned part the first instance Verdict became final. The First Instance Verdict also became final in its dismissing part because the charges for the criminal offense of Organized Crime under Article 250(1) and (3) of the CC BiH regarding accused Mehmed Salkić, Amira Zahirović and Eldar Malinić and charges for the criminal offense of Customs Fraud in violation of Article 216(1) and (3) with regard to accused Mehmed Salkić were dismissed because the Prosecutor abandoned the prosecution and the said part of the Verdict was not contested by the appeals.

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The trial before the Panel of the Appellate Division commenced on 29 January 2009 by reading of the Indictment of the Prosecutor’s Office of BiH.

During the trail before the Panel of the Appellate Division, the Prosecutor used her discretionary right regulated by Article 275 of the CPC BiH and on 18 November 2009 filed with the Court the amended Indictment and after that on 25 February 2010 she reorganized it. Under the Indictment dated 25 February 2010 all the accused are charged with the commission of the criminal offense of Tax Evasion in violation of Article 273(3) of the CPC BiH, whereby accused Senida Karić, Mehmed Salkić, Amira Zahirović, Novalija Zukić, Eldar Malinić and Besim Jahik, pursuant to Article 31 of the CC BiH, are charged with being accessory to accused Sedinet Karić in perpetration of the criminal offense of Tax Evasion in violation of Article 273(3) of the CC FBiH, while accused Sedinet Karić and Senida Karić, in addition to the aforementioned incriminations, pursuant to Article 371(1) of the CC FBiH, are charged with commission of the criminal offense of Illicit Possession of Weapons or Explosive Substances and accused Sedinet Karić is also charged with commission of the criminal offense under Article 3(1)1) of the Law on Amendments to the Law on Procurement, Possession and Carrying of Weapons and Ammunition (Official Gazette of Canton Sarajevo, number 16/02), and all in conjunction with Article 54 of the CC of F BiH. Following completion of the evidentiary proceedings before the Panel of the Appellate Division, the Prosecutor’s Office and defense gave their closing arguments. Prosecution Closing Argument

In the closing argument the Prosecutor said that following the evidentiary proceedings, based on the evidence presented at the main trial before the Appellate Division Panel it was indisputably proved that Sedinet Karić, Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik have committed the criminal offense of Tax Evasion under Article 273(3) of the CC FBiH, in a manner an at the time as described in Count 1 of the amended Indictment dated 18 November 2009, reorganized on 25 February 2010. The Prosecutor stated that during the evidentiary proceedings it was indisputably proved that there was no actual turnover of goods between the legal entity doo Sidoil Srebrenik and the legal entities listed in the factual description of the Indictment. On the contrary, the goods were sold to third persons for cash while the financial documentation of the legal entity doo Sidoil Srebrenik served as a cover of the fictitious turnover of goods the aim of which was to enable accused Sedinet Karić, as the responsible person of the legal entity doo Sidoil Srebrenik, to avoid sales tax payement since, after the purchase orders with the statement on exemption from sales tax were obtained from the legal entities recorded as buyers in the financial documentation, the money of Sidoil, which as a cash was deposited to the gyro accounts of those fictitious buyers, was transferred through the bank transactions to the account of the legal entity doo Sidoil Srebrenik as payment for fictitiously delivered goods. By presenting the business transactions in the aforementioned manner, accused Sedinet Karić failed to

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calculate or pay sales tax in the amount of KM 2,687,532.55. In order to achieve the said goal his wife Senida Karić, who was the owner of the legal entity doo Sidoil Srebrenik , Mehmed Salkić, head of the bookkeeping department, Novalija Zukić, who was taking the cash to be deposited into the transfer accounts of third legal entities with a view to its further transfer to Sidoil Srebrenik doo, acussed Amira Zahirović and Eldar Malinić, owners of the legal entities doo Betis Brčko and doo Gard Export-Import Banja Luka, through which the largest amounts of sales tax were evaded and Besim Jahik, who in agreement with Sedinet Karić and Senida Karić, was organizing and transporting goods, collecting payments for transport of goods, controlling its unloading and finally taking over the cash for the purchased goods. In the opinion of the Prosecutor’s Office, the fact that the criminal offense concerned was committed exactly as described in the Indictment, was primarily proved by the findings and opinion of the financial expert witness, Kerima Prašljević, and was also corroborated by the other presented evidence in particular by testimonies of the prosecution witnesses and filed physical evidence. In reference to Count 2 of the Amended Indictment, the Prosecutor stated that it was indisputably proved that accused Sedinet Karić and Senida Karić committed the criminal offense of Illicit Possession of Weapons or Explosive Substances under Article 371(1) of the CC of the FBiH. More specifically, the Prosecutor’s Office adduced objective evidence, F MUP certificate, number 12/10-53/03 dated 10 December 2003, which shows that in the family house of accused Sedinet Karić and Senida Karić, located at Bare Street bb, Srebrenik, an automatic rifle CZ 217707 7,62 MM and three cartridge clips for it, with 85 bullets cal. 7,62 mm, were found and seized from the accused who kept them although they were aware of the fact that it is the weapon which the citizens are by no means allowed to posses. In doing so they committed the criminal offense. In reference to Count 3 of the Amended Indictment charging accused Sedinet Karić with possession of the weapon without the permit by the competent Police Administration, and it is a pistol of Glock 19 make, the Prosecutor stated that she abandoned prosecution for this offense because in December 2009 the absolute statute of limitations for the aforementioned offense expired. Defense Closing Argument In the closing argument the defense counsel for accused Sedinet and Senida Karić, attorney Žarko N. Bulić moved the Court of BiH, based on Article 283 of the CPC BiH, to dismiss the charges for the criminal offenses under Article 209, 250, 316 and 318 of the CC BiH, and to acquit, pursuant to Article 284 c) of the CPC BiH, the accused of the charges for the criminal offense of Tax Evasion in violation of Article 273(3) of the CC FBiH, more precisely, Sedinet Karić as a perpetrator and Senida Karić as accessory. As the reasons for the aforementioned proposals, the defense argued that it was obvious that the description of the criminal action was based on the findings and opinion of the expert witness Kerima Prašljević, which by itself is not a reliable evidence but it was based on assumptions that there was no actual turnover of goods between the company doo Sidoil Srebrenik and its buyers. On the contrary, it precisely arises from the presented evidence

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that there had been an actual turnover of goods between the legal entity doo Sidoil Srebrenik and the legal entities stated under Count 1 of the Indictment of the Prosecutor’s Office of BiH and that sale was carried out pursuant to Article 8 of the Law on Sales Tax, based on which, the legal entity doo Sidoil Srebrenik was exempted from payment of sales tax because it became the obligation of the buyers of goods. The defense counsel further stated that the prosecution expert witness did not evaluate the inventory accounting at all, which in the sales turnover are the basic records of purchase and sales of goods, while financial documentation is only the financial result of those records; also the expert witness did not consult the relevant tax authorities and especially the expert failed to do so in respect to the biggest buyers of Sidoil Srebrenik, that is, Gard Export-Import doo Banja Luka and Betis doo Brčko which account for 86% of the sales tax, subject of incrimination the accused are charged with. It arises from all foregoing that the Prosecutor’s Office has not beyond reasonable doubt proved the existence of the criminal offense of Tax Evasion under Article 273(1) of the CC FBiH. Regarding the criminal offense of Illicit Possession of Weapons or Explosive Substances, that accused Sedinet and Senida Karić are charged with under Count 2 of the Amended Indictment, the defense counsel stated that it is not disputable that the weapons concerned was discovered but given that it was in possession of the accused since 2000 it implies the application of the CC FBiH of 28 November 1998. Considering that pursuant to the aforementioned law, the said criminal offense is punishable by imprisonment of maximum three/3/ years, an absolute statute of limitations for the said criminal offense expired at the end of 2006 due to which the defense moves that the charges be dismissed for the offense under Count 2 of the Indictment, pursuant to Article 283 e) of the CPC BiH. Attorney Emir Suljagić, gave the closing argument referring to accused Mehmed Salkić and Amira Zahirović. In the capacity as the defense counsel for accused Mehmed Salkić, the defense counsel stated that the Prosecutor’s Office conducted the criminal proceedings with uncertainty and lack of grounds, changed the incriminations that the accused is charged with on several occasions and by the last Amended Indictment dated 18 November 2009, reorganized on 25 February 2010, accused Mehmed Salkić was charged with perpetration of the criminal offense of Tax Evasion under 273(3) of the CC FBiH in conjunction with Article 33 of the CC FBiH, acting as the accessory of accused Sedinet Karić. However, the factual description of the criminal action does not indicate a mental relation of accused Mehmed Salkić to the said offense whereby his criminal liability is also excluded. In other words, as stated by the defense counsel, a conclusion that Salkić had knowledge that allegedly purchased Sidoil goods was sold for cash at the Arizona, that in the head office of the company “false business documentation” was produced which referred to inaccessible and non-existent companies. Further, it does not indicate as how he could possibly know the status of the said legal entities thus it cannot be concluded that he, being the person who was controlling the book entries and allegedly false documentation, participated in false recording of the business events in the business books whereby he would participate in perpetration of the criminal offense concerned.

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As a part of the closing argument given by the defense counsel for accused Amira Zahirović, the attorney Suljagić states that it does not arise from the factual description of the Indictment that accused Amira Zahirović had an intent to perpetrate the criminal offense of Tax Evasion under Article 273(3) of the CPC BiH which is required for her to be criminally responsible. Therefore, the duty of the Court is to render the acquitting verdict. The defense counsel also pointed to the statements of the witnesses, owners and representatives of the companies,Betis s buyers3, who testified at the main trial and confirmed that they were taking over the goods delivered by the legal entity Betis doo Brčko, as well as to the witnesses 4 who confirmed that the legal entity Betis doo Brčko had the warehouse which evidence the prosecution did not rebut with the other evidence and which results in the conclusion on the actual turnover of goods. Contrary to the aforementioned, the prosecution based the charges on the findings and opinion of the expert witness Kerima Prašljević, which lacks precision, and when cross-examined by the defense her answers about conditions for sales tax exemption are falling within “the sphere of nebulous answers and outside legal framework”. Additionally, it based the charges on the testimony of the witness Amira Hasanović whose credibility is disputed by the defense stating that in the first stage of the proceedings she was supposed to give the statement as the prosecution expert witness and upon the order of the Prosecutor’s Office she even made the calculation of the evaded tax, which calls into question her objectivity as a witness. Therefore, it is unacceptable to use her statement, in which she gave her information and assumptions, as the grounds for convicting decision. Finally, the defense counsel stated that if the Court finds that there exist the criminal offense and criminal responsibility of accused Amira Zahirović, it should take into consideration the mitigating circumstances pertaining to this accused and, given that a less severe punishment can be imposed on an accessory, impose on her a suspended sentence. The defense counsel for accused Eldar Malinić, attorney Midhat H. Kočo, in the closing argument stated that the accused persons, including accused Malinić, are charged with the commission of the criminal offense of Tax Evasion under Article 273(2) of the CC FBiH but it does not state what tax was evaded which is regulated by the blanket regulations. Given that there is no blanket regulation, as stated by the defense counsel, also there are no essential elements of the criminal offense concerned because of which it was the duty of the Court to acquit the accused of the charges pursuant to Article 284 c) of the CPC BiH. Further, as the defence counsel submits, the prosecution based the charges on the findings and opinion of the expert witness Kerima Prašljević who calculated the amount of allegedly evaded taxes although the Tax Administration is the only responsible body to determine tax liability and to order its collection, bearing in mind that tax is duty imposed by law levied by the state, under its authority, to cover its expenditures. The defense counsel states that the Indictment by itself is contradictory because in its operative part the focus is on the fictitious turnover and by the elements of the offense it points out “failure to report of legally earned income”. Finally, the defense counsel indicates the

3 Aleksandar Pavlović, representative of the legal entity Roming, Mirko Pucar, representative of the Savić company Aleksandra Malić, owner and director of the company Jankulina commerc 4 Mujaga Zahirović and Šemsudin Mujčinović

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fact that his client, as a director and responsible persons in the company Gard Export-Import doo, had been already sentenced by final verdict for the criminal offense of Tax Evasion and Contributions under Article 277(2) in conjunction with paragraph 1 of the CC RS because, in the period between 20 January 2002 and 6 July 2002, he sold goods in transit in a manner that he violated the Law on Excise and Sales tax. Even if the Court finds that the criminal offense existed, the fact that the period for which accused Malinić had been convicted by final verdict also includes the period of the charges from the Indictment of the Prosecutor’s Office gives rise to a question as to whether it concerns already adjudicated matter. The defense counsel for accused Novalija Zukić, attorney Bakir Pašić, in the closing argument stated that pursuant to the last Amended Indictment dated 18 November 2005, accused Novalija Zukić was charged with the following: that he took over the money of the legal entity doo Sidoil Srebrenik, stuffed in envelopes, at the reception of the Park Hotel, in order to deposit it on the accounts of different companies for the aforementioned money to be transferred to the accounts of Sidoil doo Srebrenik. However, accused Novalija Zukić, is not only charged with depositing of the said money to the accounts of different companies but also with “taking in order to deposit”, but the Prosecutor’s Office failed to prove who and how was depositing that money which caused break in the continuity of the actions of taking the money and depositing it on the accounts of these companies (Tanga, Bosna, Gard). Besides, accused Noavlija Zukić is not the employee of the legal entity Sidoil doo Srebreni;, he has never travelled to Turkey or Hungary, has never been in Banja Luka or Bijeljina, and has never had any connections with import and sale of the Sidoil goods and with producing of its documentation. Due to all the foregoing reasons the defense counsel holds that the prosecutor failed to prove that Novalija Zukić has committed the criminal offense charged against him and moved the Court to render the acquitting verdict. The defense counsel for accused Besim Jahik, attorney Đemo Hadžiomeragić, in the closing argument stated that the prosecution, during the evidentiary proceedings, failed to prove the commission of the criminal offense of Tax Evasion and, in particular, it failed to prove any connections of Besim Jahik with business operations of Sidoil doo Srebrenik. In other words, the defense does not challenge that the accused traveled several times on buses of this legal entity but it states that it was exclusively in his own arrangement and states that the prosecution failed to prove that there was any agreement between accused Besim Jahik and accused Sedient Karić and Senida Karić, to travel to Turkey on behalf of the legal entity Sidoil doo Srebrenik, to take care of purchase of goods, its loading and transport to BiH. Further in the closing argument the defense counsel disputes the testimonies of the following prosecution witnesses: Selma Gubaljević, Dragan Stajić, Fahrudin Likić and Sakib Kurešepi, on whose testimonies the charges against Beism Jakih are based on, stating that these witnesses talked of what they heard but did not present their direct information therefore their testimonies could be considered unreliable. The testimonies of the aforementioned witnesses are disputed by the testimonies of the following defense witnesses: Suad Glibanović, Dragana Perić, Izudin Hodžić, Siniša Gajić, Dragana Andrić, Mevludin Lipjankić, Ružica Ostojić and

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Mirjana Babić who were constantly using the transport services of the Sidoil company and confirmed that accused Besim Jahik was travelling to Turkey at his own expenses and purchasing goods exclusively for his needs. Finally, the defense counsel states that accused Besim Jahik, as a person who completed elementary school, until the beginning of the proceedings had never heard of sales tax so there cannot be an intention of the accused thus even if the existence of the criminal offense is proved his criminal liability is excluded. During the trial before the Appellate Division Panel, held pursuant to Article 317 of the CPC BiH, the Panel reviewed all the evidence presented before the first instance panel, of both prosecution and defense, including: Brown notebook with the Sidoil written on it red notebook A4, WIGES Jeans inscription; red notebook A4, no inscription; multicolored notebook A4, no inscription; Brown notebook -Sarajevo Osiguranje, dd Tuzla inscription; Brown notebook with the Sidoil written on it; Brown notebook –ČALTON doo Srebrenik inscription; Blue notebook- SANDI BUTIK, Nihat SANDURAC inscription; small white notebook with names and surnames written in blue ballpoint pen; small notebook-ATAKAN inscription; small red notebook - OZAN TRKSTIL inscription; multicolored small notebook- Bionic arts inscription: customs declaration dated 21 October 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 22 October 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 21 October 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 12 June 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 28 October 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 4 November 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 29 October 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 21 October 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 4 November 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 4 November 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 11 November 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 11 November 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 17 July 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 19 June 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 18 June 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 10 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 26 March 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 20

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March 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 10 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 30 January 2003, exporter SANKO TEKSTIL, Gaziantep, Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 28 January 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 3 June 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; invoice of the exporter Djukić BT Harakanj, Hungary dated 2 June 2003, with the inventory list of delivered goods; customs declaration dated 11 June 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO Srebrenik; customs declaration dated 29 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 21 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 21 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 17 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 17 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 16 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 16 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 14 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 14 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 14 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 14 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 8 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 8 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 7 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 7 May 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 7 May 2003, exporter SANKO TEKSTIL, Gaziantep, Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 30 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 30 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 30 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 30 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 30

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April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 29 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 24 April 2003, exporter ELVIDINA EOOD, Sofia, Bulgray, consignee SIDOIL DOO, Srebrenik; customs declaration dated 24 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 24 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 17 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 16 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 16 April 2003, exporter Djukić BT Harakanj, Hungary, consignee SIDOIL DOO, Srebrenik; customs declaration dated 16 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; customs declaration dated 10 April 2003, exporter SANKO TEKSTIL, Gaziantep,Turkey, consignee SIDOIL DOO, Srebrenik; Contract on opening of the account for domestic payments between Raiffeisen Bank-branch office Banja Luka and company Jankulina Komerc d.o.o. komerc Banja Luka number 224501585-0 dated 22 October 2003 with attachments; account card of Razvojna banke a.d. of the company Jankulina Komerc d.o.o. komerc Banja Luka for the period 23 October 2003 to 25 November 2003 dated 27 February 2004; sub-ledger file of the company Jankulina Komerc d.o.o. komerc Banja Luka for the period 1 January 2001 to 1 March 2004 dated 1 March 2004; certificate on registration of the company Jankulina Komerc d.o.o. komerc Banja Luka dated 15 October 2003; request for opening a foreign currency account wit the attachments of the company Jankulina Komerc d.o.o. komerc Banja Luka dated 22 October 2003; certificate on registration of the company Jankulina Komerc d.o.o. komerc Banja Luka number 02/01-08001/457-1798/03 dated 15 October 2003; Contract on opening and managing the account for domestic payments between Zepter Komerc Banka AD Banja Luka and company Jankulina Komerc d.o.o. komerc Banja Luka dated 22 October 2003; sub-ledger files of the company Jankulina Komerc d.o.o. komerc Banja Luka dated 1 January 2003 to 31 December 2003; incoming calculation on wholesale of the company Jankulina Komerc d.o.o. komerc Banja Luka dated 19 March 2003; documentation forwarded by Nova Banjalučka banka, number 08/04 dated 11 February 2004; payment slip of the company Jankulina Komerc d.o.o. komerc Banja Luka on advance payment for goods to the company Betis d.o.o. in the amount of KM 100,000. 00 dated 23 October 2003, attachment: overview of financial movements for the period 1 January 2003 to 31 January 2003; signatory specimen card of Razvojna Banka Jugoistočne Evrope for the company Jankulina Komerc d.o.o. komerc Banja Luka; admission form for opening a KM account of Jankulina Komerc d.o.o. komerc Banja Luka, account number 22-35-00526-5 dated 22 October 2003; Contract between Zagrebačka banka and the company Jankulina Komerc d.o.o. komerc Banja Luka on opening and managing the account for

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domestic payments; copy of the ID of Aleksandra Malić dated 22 October 2003; Notification of the Bureau of Statistics of Republika Srpska on classification by activity dated 6 October 2003; Decision on entry Jankulina Komerc d.o.o. komerc Banja Luka into the register of companies dated 1 October; domestic payments statement of the company Jankulina Komerc d.o.o. komerc Banja Luka dated 19 November 2003; Request for opening account with Nova banjalucka banka dated 17 October 2003; Overview of financial movements of Hypo Alpe Adria Banka, account of the company Jankulina Komerc d.o.o. komerc Banja Luka for the period from 1 January 2003 until 31 December 2003; Contract on foundation of the legal entity Jankulina Komerc d.o.o. komerc Banja Luka number 001/2003 dated 26 September 2003; Contract on domestic payments operations between Nova Banjalučka Banka AD Banja Luka and the company Jankulina Komerc d.o.o. komerc Banja Luka dated 17 October 2003; signatre specimen card of the Hypo Alpe Adria Bank for the company Jankulina Komerc d.o.o. komerc Banja Luka dated 23 October 2003; List of the verified signatures authorized to represent the company Jankulina Komerc d.o.o. komerc Banja Luka, Aleksandra Malić dated 24 September 2003; Statement of the authorized person of the company Jankulina Komerc d.o.o. komerc Banja Luka with the Micro Enterprise bank d.d. dated 23 October 2003; Contract on opening a foreign currency account between Micro Enterprise bank d.d. Banja Luka and company Jankulina Komerc d.o.o. komerc Banja Luka number dated 23 October 2003; sub-ledger file of the company Jankulina Komerc d.o.o. komerc Banja Luka for the period 1 January 2003 to 31 December 2003; Overview of financial movements on the account with Nova Banjalučka banka a.d. Banja Luka from 1 January 2003 to 31 December 2003; Incoming calculation of the wholesale No. 0084 dated 4 November 2003, received by the legal entity Betis DOO Brčko dated 19 December 2003; Photo documentation, search of the house of Sedinet Karić, number 12/9-12-03 dated 10 December 2003, Srebrenik, settlement of Bare; Brown note book –SIDOL inscription; Green notebook A4; sub-ledger file of the company Romying d.o.o.Banja Luka for the period 14 May 2003 to 1 March 2004; signature specimen card with the Zepter Komerc Banka AD Banja Luka, dated 14 May 2003; Decision on foundation of the limited liability company ROMYING D.O.O., number 01/2002; Certificate on registration of the company ROMYING D.O.O. dated 18 September 2002; Decision of the Municipal Court in Banja Luka on foundation of the company ROMYING D.O.O. Banja Luka dated 8 August 2002; Request for opening of the account for domestic payments with the Zepter Komerc Banke AD Banjaluka dated 14 May 2003; Contract on opening of the account for domestic payments between Zepter Komerc Banke AD Banjaluka and company ROMYING D.O.O. Banja Luka dated 14 May 2003; Signature specimen card, account number 551001-00010850-71 for ROMYING D.O.O. Banja Luka of 12 August 2002; Request for opening of the account for ROMYING D.O.O. Banja Luka, number 551001-00010850-71 2392; Contract on domestic payments transactions concluded between Banjalučka Banka a.d. and Romying d.o.o.Banja Luka dated 12 August 2002;

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Notification of the Bureau of Statistics of Republika Srpska on classification by activity dated 12 August 2002; Certified signatures of persons authorized for representation dated 7 August 2002; Documentation of the Municipal Court in Banja Luka for foundation of the limited liability company for production and wholesale Romying d.o.o. Banja Luka number 1-12662-00 dated 8 August 2002; Letter of Nova Banjalučka bank, forwarding documentation number 08/04 dated 11 February 2004; Domestic payments list, Nova Banjalučka bank for the company Romying d.o.o.Banja Luka, for the period 1 January 2002 to 31 December 2002; Overview of financial changes on PT account for the period 1 January 2003 to 31 December 2003 and Nova Banjalučka bank for the company Romying d.o.o.Banja Luka, for the period 1 January 2002 to 31 December 2002; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 10 December 2002; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 12 December 2002; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 13 December 2002; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 25 December 2002; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 25 December 2002; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 3 January 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 6 January 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 20 January 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 20 January 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 3 February 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 27 January 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 50,000.00 dated 25 February 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 150,000.00 dated 3 March 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 100,000.00 dated 10 March 2003.godine; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 150,000.00 dated 17 March 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 150,000.00 dated 24 March 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 150,000.00 dated 31 March 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 150,000.00 dated 31 March 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 150,000.00 dated 7 April 2003; Payment slip of the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 150,000.00 dated 14 April 2003; Payment slip of

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the company d.o.o. Romying, payee d.o.o. Betis Brčko to the amount of KM 200,000.00 dated 5 May 2003; Records on Hearing of a citizen Aleksandar Pavlović number 10-02/2-796/04 dated 1 March 2004; Certificate on takeover of the official records and books number 01/0303/490-2401.196/02 dated 24 October 2002; Official note CJB Banja Luka number 1131/04 dated 16 March 2004; Sales contract between Aleksandar Pavlović and Dušan Radun Božo dated 30 June 2003; Turnover of the business partner for the period of 1 January 2002 to 31 December 2002 for the company d.o.o.Romying Banja Luka; Turnover of the business partner for the period of 1 January 2003 to 31 December 2003 for the company d.o.o.Romying Banja Luka; 275 payment slips in sealed white envelope Tanga d.o.o Sarajevo; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-148/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-147/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-146/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-144/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-143/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-142/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-141/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-139/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-137/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-135/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik buyer Betis d.o.o. Brčko number 02-134/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-133/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-132/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-131/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-130/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-129/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-128/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-126/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-125/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-124/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-121/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-120/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-118/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-117/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-116/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-115/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-114/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-113/03; Invoice –delivery

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note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-112/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-111/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-110/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-109/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-108/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-107/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-106/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-105/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-104/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-103/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-102/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-101/03; Invoice –delivery note SIDOIL d.o.o. Srebrenik, buyer Betis d.o.o. Brčko number 02-100/03; Payment transaction records of Nova Banjalučka Banka a.d., account number 555-003-00021228-13 from 1 January 2001 to 31 December 2003, with white envelope; Report of the Brčko District of Bosnia and Herzegovina Tax Administration number 02/2-456.1/9-403-019-020/04 dated 16 February 2004 with attachments; Report upon the order of the Special Department of the Prosecutor’s Office of BiH, number 10/05-6-15-36-7/03-T; Records on Questioning Suspect- Dragan Stajić number KT-167/03 dated 18 December 2003; Records on Questioning Suspect- Dragan Stajić number KT-167/03 dated 27 February 2004; Records on Questioning Suspect -Dragan Stajić number KT-167/03 dated 7 May 2004; Witness Examination Record for Selma Gubaljević number D-15/i dated 6 January 2004; Record on Taking a Statement from Selma Gubaljević number 12/10-04-3-7616/02 dated 3 February 2004; Witness Examination Record for Selma Gubaljević number KT-167/03 dated 25 February 2004; Forwarding documentation of Nova Banjalučka Bank to CJB /Public Security Center/ Banja Luka number 08/04 dated 11 February 2004; Payment transaction records of the company Gard Export Import Banja Luka from 1 January 2002 to 31 December 2002; Payment transaction records of the company Gard Export Import Banja Luka dated 1 January 2003 to 31 December 2003; Payment transaction records of the company Gard Export Import Banja Luka dated 1 January 2002 to 31 December 2002; Transaction records of the company Gard Export Import Banja Luka dated 1 January 2002 to 31 December 2002; Response to the letter of the CJB-a Banja Luka, by Nova Banjalučka Banka number 08-113/04 dated 16 February 2004; Transaction file of the company Gard Export Import Banja Luka dated 1 January 2002 to 31 December 2002; Transaction file of the company Gard Export Import Banja Luka dated 1 January 2003 to 31 December 2003; Transaction file of the company Gard Export Import Banja Luka dated 1 January 2003 to 31 December 2003; Report on the committed criminal offense of CJB Banja Luka number KU-2101/03 dated 22 October 2003; Customs declaration dated 20 November 2003, exporter Avrupa Konfeksioyon,

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Istanbul, Turkey, consignee SIDOIL DOO Srebrenik; Customs declaration dated 3 December 2003, exporter Hakan Tekstil, Istanbul, Turkey, consignee SIDOIL DOO Srebrenik; Customs declaration dated 3 December 2003, exporter Hakan Tekstil, Istanbul, Turkey, consignee SIDOIL DOO Srebrenik; Carinska deklaracija dated 4 December 2003, exporter Hakan Tekstil, Istanbul, Turkey, consignee SIDOIL DOO Srebrenik; Customs declaration dated 4 December 2003, exporter Hakan Tekstil, Istanbul, Turkey, consignee SIDOIL DOO Srebrenik; Customs declaration dated 10 December 2003, exporter Avrupa Konfeksioyon, Istanbul, Turkey, consignee SIDOIL DOO Srebrenik, Transaction file of Nove Banjalučke Banke, dated 1 January 2001 to 31 December 2003 to d.o.o. Tanga; Decision on entry into the Registrar of Companies with the Cantonal Court in Sarajevo for d.o.o. Tanga dated 7 November 2001; Certificate on temporary seizure of securities, Brčko District BiH Tax Administration, number 02/2-456.1/1c-KPP 67/03 -019-020/04 dated 5 February 2004; Records of the Federation Ministry of Finance on Seizure of the Original Documentation, number 01-05-6539/01 dated 15 December 2003; Statement of the UPI Banka until 10 December 2003 for the company SIDOIL DOO, Srebrenik; Official Note of the investigating inspector Amira Aganović; Sub-ledger file for the client SIDOIL DOO, Srebrenik for the period 1 December 2003 to 10 December 2003; Certificate of the Federation Ministry of Finance number FMF 07-34-11688/02,2390/02,0881/01 dated 10 December 2003; Branch Office of the Federation Payment Bureau upon the request of the company SIDOIL DOO, Srebrenik dated 29 December 2000 number 01-2542/00; Certificate of the Federation Ministry of Finance, Tuzla Tax Administration, Srebrenik Office, for the company SIDOIL DOO, number 10-3-12/02-15-21-370/00 dated 26 December 2000; Contract on transaction account for the company SIDOIL DOO Srebrenik, dated 30 December 2000; Consent to UPI bank given by SIDOIL DOO Srebrenik dated 4 January 2001; Files of the UPI Bank client dated 4 January 2001; Signature specimen card with the UPI Bank of 4 January 2001; Deposited stamp of the UPI Bank client dated 4 January 2001; Certificate on tax registration for the company SIDOIL DOO, Srebrenik, dated 15 November 2002; Certificate of the Federation Ministry of Finance on Temporarily Seized Objects and Documents number 10/05-6-KRN-35-1/03 dated 12 December 2003; Order for payment abroad in favour of Hakan Tekstil Istanbul in the amount of Eur 27,500.00 11 November 2003; Order for payment abroad to Hakan Tekstil Istanbul in the amount of Eur 50,000.00 dated 7 November 2003; Order for payment abroad to Hakan Tekstil Istanbul in the amount of Eur 16,700.00 dated 7 November 2003; Order for payment abroad to Aydin Tekstil Istanbul in the amount of Eur 8,517.00 dated 5 November 2003; Order for payment abroad to ISKO INEGOL -BURSA in the amount of Eur 16,482.07 dated 5 November 2003; Order for payment abroad to DJUKIC BT IBOLYA in the amount of Eur 25,000.00 dated 5 November 2003; Order for payment abroad to OZ NALBANT TEKSTIL SAN VE TIC in the amount of Eur 50,000.00 dated 24 October 2003; Order for payment abroad to Aydin Tekstil Istanbul in the amount of Eur 10,000,00 dated 21 October 2003;

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Order for payment abroad to Sanko Tekstil Istanbul in the amount of Eur 40,000,00 dated 20 October 2003; Order for payment abroad to Aydin Tekstil Istanbul in the amount of Eur 40,000.00 dated 21 October 2003; Order for payment abroad to OZ NALBANT TEKSTIL SAN VE TIC in the amount of Eur 3,400.00 dated 16 October 2003; Order for payment abroad to Aydin Tekstil Istanbul in the amount of Eur 40,000.00 dated 10 October 2003; Order for payment abroad to OZ NALBANT TEKSTIL SAN VE TIC in the amount of Eur 15.000,00 dated 6 October 2003; Order for payment abroad to Sanko Tekstil Istanbul in the amount of Eur 56,800.00 dated 6 October 2003; Order for payment abroad to ISKO INEGOL-BURSA in the amount of Eur 5,500.00 dated 20 November 2003; Order for payment abroad to ISKO INEGOL -BURSA in the amount of Eur 40,000.00 dated 18 December 2003; Order for payment abroad to Hakan Tekstil Istanbul in the amount of Eur 20,000.00 dated 14 November 2003; Order for payment abroad to Zeytinburnu-Istanbul in the amount of Eur 25,000 dated 13 November 2003; Order for payment abroad to Zeytinburnu-Istanbul in the amount of Eur 9,000 dated 12 November 2003; Order for payment abroad to DJUKIC BT IBOLYA in the amount of Eur 27,000.00 dated 8 July 2003; Payment order dated 3 July 2003, exporter Avrupa Konfeksioyon, Istanbul, Turska, consignee SIDOIL DOO, Srebrenik in the amount of Eur 22,000.00; Payment order dated 2 July 2003, exporter Avrupa Konfeksioyon, Istanbul, Turkey, consignee SIDOIL DOO, Srebrenik in the amount of Eur 35,000.00; Order for payment abroad to DJUKIC BT IBOLYA in the amount of Eur 23,000.00 dated 8 July 2003; Order for payment abroad to ISKO INEGOL -BURSA in the amount of Eur 40,000.00 dated 2 December 2003; Order for payment abroad to Hakan Tekstil in the amount of Eur 28,900.00 dated 27 November 2003; Order for payment abroad to Hakan Tekstil in the amount of Eur 50,000.00 dated 20 November 2003; Order for payment abroad to DJUKIC BT IBOLYA in the amount of Eur 30,000.00 dated 20 November 2003; Order for payment abroad to Aydin Tekstil Istanbul in the amount of Eur 11,100.00 dated 27 November 2003; Order for payment abroad to Hakan Tekstil in the amount of Eur 110,000.00 dated 28 November 2003; Order for payment abroad to Hakan Tekstil in the amount of Eur 85,000.00 dated 4 December 2003; Order for payment abroad to Aydin Tekstil Istanbul in the amount of Eur 11,180.00 dated 9 December 2003; Documentation of the Tax Administration –receipt for the company SIDOIL d.o.o. number 10-3-5/573 dated 10 December 2003; Report on Calculated and Paid Sales Taxes on Products and Services of the company SIDOIL d.o.o dated 15 January 2002; Tax return of the Federation Ministry of Finance for the company SIDOIL d.o.o. Srebrenik from 1 January 2001 to 31 December 2001; Decision of the Federation Ministry of Finance number 10-3/12-01-15-7-/03141537 dated 4 June 2001; Report on Calculated and Paid Sales Taxes on Products and Services of the company SIDOIL d.o.o from 27 September 2000 to 31 December 2000; Sub-ledger file of the company SIDOIL d.o.o from 1 January 2000 to 31 December 2000; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 November to 30 November 2000, in

33

the amount of KM 6,080.17 with the payment slip; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 October to 31 October 2000, in the amount of KM 7,003.13 with payment slips; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 September to 26 September 2000, in the amount of KM 5,000.00; Forwarding the inventory lists to the Tuzla Tax Administration dated 29 September 2000; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 August to 31 August 2000, in the amount of KM 6,000.00; Monthly Report on Calculated and Paid Taxes SIDOIL d.o.o for the period 1 July to 31 July 2000, in the amount of KM 5,00.00; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 January to31 May 2000, in the amount of KM 137.45; Stock inventory list of the company SIDOIL d.o.o number 1/00 dated 1 May 2006; Stock inventory list of the company SIDOIL d.o.o number 2/00 dated 1 May 2006; Stock inventory list of the company SIDOIL d.o.o number 3/00 dated 1 May 2006; Stock inventory list of the company SIDOIL d.o.o number 4/00 dated 1 May 2006; Stock inventory list of the company SIDOIL d.o.o number 5/00 dated 1 May 2006; stock inventory of the company SIDOIL d.o.o number 6/00 dated 1 May 2006; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 April 30 April 2000, in the amount of KM 2.200.00; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 March to 31 March 2000, in the amount of KM 2,743.00; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 September to 26 September 2000, in the amount of KM 5,000.00; Monthly Report on Calculated and Paid Sakes Taxes on Products and Services of the company SIDOIL d.o.o for the period 1 February to 29 February 2000, in the amount of KM 6,097.00; Monthly Report on Calculated and Paid Sales Tax on Products and Services of the company SIDOIL d.o.o for the period 1 January to 31 January 2000, in the amount of KM 62,037.86; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 27 September to 31 December 2000, in the amount of KM 23763.24; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 January to 26 September 2000, in the amount of KM 29571.57; Monthly Report on Calculated and Paid Taxes of the company SIDOIL d.o.o for the period 1 January to 26 September 2000, in the amount of KM 7,245.47 KM; Summary trial balance in the KM for the period 1 January 2000 to 31 December 2000 for the company SIDOIL d.o.o.Srebrenik; Bookkeeping account transactions file of the bookkeeping account –accounts by items–balance as at 10June 2000 for the company SIDOIL d.o.o. Srebrenik; Sublegder file of the Ministry of Finance of FBiH for the company SIDOIL d.o.o.Srebrenik for the period 1 January 2000 to 31 December 2000; Tax return for the company SIDOIL d.o.o.Srebrenik dated 1 January to 31 December 1999, attached the taxable income statement for the same period, balance sheet, profit-and-loss statement; Decision on setting the monthly advance payment of the corporate of the company SIDOIL

34

d.o.o.Srebrenik number 10-3/12-01-15-7/00/03141537 dated 7 June 2000; Decision on setting the monthly corporate tax payment of the company SIDOIL d.o.o.Srebrenik for 1999. number 10-3/12-01-15-7/00/03141537 dated 7 June 2000; Trial balance sheet –sub-ledger file for 27 March 2000; two tables–overview of the calculated, paid, non-calculated and unpaid sales tax on products and services for 2002 and 2003, type of income number 715131 and 715132; Tax Administration form–first employment for the company SIDOIL d.o.o.Srebrenik dated 16 October 2003; Specification of the Tax Administration for payment of salaries for the company SIDOIL d.o.o. Srebrenik dated 30 June 2003, attached payment slips and signed list of the employees; Tax Administration form- first employment for the company SIDOIL d.o.o.Srebrenik dated 31 May 2003, payment slips and signed list of the employees; Tax Administration form – first employment for the company SIDOIL d.o.o.Srebrenik dated 30 April 2003, attached payment slips and signed list of the employees; Specification of the Tax Administration for payment of salaries for the company SIDOIL d.o.o.Srebrenik dated 30 April 2003, attached payment slips and payroll; Specification of the Tax Administration for payment of salaries for the company SIDOIL d.o.o.Srebrenik dated 31 March 2003, attached payment slips and payroll; Tax Administration form – first employment for the company SIDOIL d.o.o.Srebrenik dated 31 March 2003, attached payment slip and list of employees; Specification of the Tax Administration for payment of salaries for the company SIDOIL d.o.o.Srebrenik dated 28 February 2003, attached payment slips and payroll; Tax Administration form – first employment for the company SIDOIL d.o.o.Srebrenik dated 28 February 2003, attached payment slip and list of employees; Specification of the Tax Administration for payment of salaries of the company SIDOIL d.o.o.Srebrenik dated 31 January 2003, attached payment slips and payroll; Tax Administration form – first employment for the company SIDOIL d.o.o.Srebrenik dated 31 January 2003, attached payment slip and list of employees; Records of the Tax Administration on inspection supervision of the company SIDOIL d.o.o.Srebrenik number 10-3/01-15-1579/2002 dated 30 December 2002; Decision of the Tax Administration on payment of public revenues and elimination of illegal and irregular activities in the company SIDOIL d.o.o.Srebrenik number 10-3/01-15-1579-2/02 dated 3 February 2003; Decision of the Cantonal Court in Tuzla on registration into the Register of Companies a subject of entry - company SIDOIL d.o.o.Srebrenik number: U/I-1765/99 dated 11 January 2002, with attachments; Accounting policies and notes of the financial business report of d.o.o. SIDOIL for 2000 godinu, dated 15 February 2001; Decision of the Cantonal Court in Tuzla to entry in the Register of companies a change of data pertaining to the subject of entry in the register of companies number U/I-1738/03 dated 9 May 2003, with attachments; Decision of the Cantonal Court in Tuzla to register into the Register of Companies the entry subject- company number: U/I-0746/98 dated 18 December 1998, with attachments; Information of the Federation Bureau of Statistics on classification of the economic subject according to the activity -company SIDOIL

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d.o.o.Srebrenik number II/05-061.6-52 dated 21 December 1998, with attachments: signature specimen card; Decision of the Cantonal Court in Tuzla on entry of change of data pertaining to the entry subject in the register of companies number U/I-300/03 dated 4 April 2003, with attachments; Notification of the Federation Bureau of Statistics on classification of the economic subject and other subject according to the activity, number 04-32.5-1/00-20046155 dated 6 March 2000; Decision of the Federation Ministry of Finance setting the monthly advance payment of the corporate tax of the company for 2002, number 10/3-14-15-6/03141537 dated 21 May 2002; Decision of the Federation Ministry of Finance setting the corporate tax of the companies for 2001 number 10/3-14-15-7/03141537, with delivery note dated 6 June 2002; Decision of the Federation Ministry of Finance setting the corporate tax of the companies for 2000 number 10/3-12-01-15-7-/03141537 dated 4 June 2001 with a delivery note; Decision of the Federation Ministry of Finance setting the corporate tax of the companies for 1999 number 10/3-12-01-15-7-/00/03141537 dated 7 June 2000; Decision of the Municipality of Srebrenik number 02/01-5204/02 dated 20 December 2002, approving the company d.o.o. SIDOIL live music; Decision of the Municipality of Srebrenik number 02/01-1543/03 dated 8 April 2003, approving the company d.o.o. SIDOIL live music; Data of the MUP-a Srebrenik sent to the Tax Administration on an owner of the vehicle number 08-03/1-12-04.9-1187/2003 dated 18 June 2003; Certificate of the Federation Ministry of Finance for the company SIDOIL d.o.o. Srebrenik number 10-3/03-15-71/2003 dated 12 November 2003; Decision of the Federation Ministry of Finance for the company SIDOIL d.o.o. Srebrenik number 10-03/12-01-15-18/03141537 dated 7 May 2002, with delivery note; Decision of the Federation Ministry of Finance for the company SIDOIL d.o.o. Srebrenik number 10-03/12-01-15-18/03141537 dated 15 April 2002, with delivery note; Payment order of the Federation Ministry of Finance to the company SIDOIL d.o.o. Srebrenik number 10-3-5-182.1537/03 dated 8 September 2003, with payment slips; Payment order of the Federation Ministry of Finance for the company SIDOIL .d.o.o. Srebrenik number 10-3-5-703 /03 dated 12 September 2003, with payment slips; Proposal for enforced collection of statutory duties of the Federation Ministry of Finance for the company SIDOIL d.o.o. Srebrenik number 10-3/5-327-03141537/02 dated 19 March 2002; Decision on temporary ban on disposal of the funds into the account of the Federation Ministry of Finance for the company SIDOIL d.o.o. Srebrenik number 10-3/5-327.03141537/02 dated 19 March 2002; Decision on temporary ban on disposal of the funds into the accounts of the Federation Ministry of Finance for the company SIDOIL d.o.o. Srebrenik number 10-3/5-327.03141537/02 dated 19 March 2002; Request for change of the order for enforced collection for the company SIDOIL d.o.o. Srebrenik number 10-3-5-272/02 dated 10 June 2002; Records of the Federation Ministry of Finance on inspection supervision of the company SIDOIL d.o.o. Srebrenik number 10-3/02-15-364/2000 dated 15 February 2000; Records of the Federation Ministry of Finance on inspection supervision of the company SIDOIL d.o.o. Srebrenik number 10-

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3/02-15-612/2001 dated 20 August 2001, with attachments; Report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. from 1 January to 31 December 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. from 1 December to 31 December 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. from 1 November to 30 November 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. from 1 October to 31 October 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. from 1 September to 30 September 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. from 1 August to 31 August 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. from 1 July to 31 July 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the SIDOIL d.o.o. from 1 June to 30 June 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the SIDOIL d.o.o. from 1 May to 31 May 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the SIDOIL d.o.o. from 1 April to 30 April 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the SIDOIL d.o.o. from 1 March to 31 March 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the SIDOIL d.o.o. from 1 February to 28 February 1999; Report of the Tax Administration on calculated and paid sales tax on products and services of the SIDOIL d.o.o. from 1 January to 31 January 1999; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 January to 31 December 2002; Monthly report of the Tax Administration on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 January to 31 December 2002, with the payment slip; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 February to 28 February 2002, with the payment slips; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax for the company SIDOIL d.o.o for the period 1 January to 31 December 2002; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 March to 31 March 2002, with the payment slips; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 June to 30 June 2002, with the payment slips; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 July to 31 July 2002; Monthly report of the Federation Ministry of

37

Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 July to 31 July 2002; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period January to 31 December 2002, with the payment slips; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 August to 31 August 2002, with payment slips; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 September to 30 September 2002, with the payment slips; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 November to 30 Novmber 2002, with the payment slip; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the period 1 December to 31 December 2002, with the payment slip; Monthly report of the Federation Ministry of Finance on calculated and paid sales tax on products and services of the company SIDOIL d.o.o. for the entire 2001 with the payment slips; Summary trial balance in KM of the company SIDOIL d.o.o for the period 1 January 2001 to 31 December 2001; Records on stock inventory of the company SIDOIL d.o.o dated 1 June 2001; Summary trial balance sheet in KM of the company SIDOIL d.o.o for the period from 1 January 2001 to 1 January 2001; Summary trial balance sheet in KM, of the Tax Administration, for the company SIDOIL d.o.o for the period from 1 January 2001 to 31 December 2001; Tax Return to Federation Ministry of Finance of the company SIDOIL d.o.o dated 28 March 2000; Taxable income of the legal entity SIDOIL d.o.o. Srebrenik dated 20 March 2000; Taxable income of the legal entity SIDOIL d.o.o. Srebrenik dated 20 March 2000; Trial balance sheet of the legal entity SIDOIL d.o.o. Srebrenik dated 27 March 2000; Special data on the salaries and number of the employees of the legal entity SIDOIL d.o.o. Srebrenik for 1999; Statement on calculated distributed profits tax on of the legal entity SIDOIL d.o.o. Srebrenik dated 20 March 2000; Annual report on business operations of the legal entities for 1999, legal entity SIDOIL d.o.o. Srebrenik; Cash flow statement of the legal entity SIDOIL d.o.o. Srebrenik for 1999; General ledger-the legal entity SIDOIL d.o.o. Srebrenik sub-ledger dated 27 March 2000; Tax return of the legal entity SIDOIL d.o.o. Srebrenik dated 13 February 2001; Tax return and taxable income of the legal entity SIDOIL d.o.o. Srebrenik for 2001; Profit tax return of the company- legal entity SIDOIL d.o.o. Srebrenik and taxable income for 2002, dated 30 January 2003; Decision on re-investing of the profit tax in 2003, legal entity SIDOIL d.o.o. Srebrenik number 06/2003 dated 3 January 2003; Decision on cover of the losses from 2000, legal entity SIDOIL d.o.o. Srebrenik number 06/2003 dated 30 January 2003; Special data on the salaries and number of the employees of the legal entity SIDOIL d.o.o. Srebrenik for 2002; Statement on changes of the capital for the legal entity SIDOIL d.o.o. Srebrenik for 2002; Report on

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cash flow of the legal entity SIDOIL d.o.o. Srebrenik for 2002; Accounting polices and notes in addition to the financial statement on business operations of the legal entity SIDOIL d.o.o. Srebrenik for 2002; Balance sheet of the legal entity SIDOIL d.o.o. Srebrenik dated 30 June 2001; Statement on changes of the capital of the legal entity SIDOIL d.o.o. Srebrenik dated 30 June 2001; Statement on cash flow of the legal entity SIDOIL d.o.o. Srebrenik dated 30 June 2001; Accounting polices and notes in addition to the financial statement on business operations of the SIDOIL d.o.o. Srebrenik for 2001; Summary trial balance in KM of the company SIDOIL d.o.o for the period from 1 January 2001 to 30 June 2001; Profit- and-loss statement and balance sheet of the legal entity SIDOIL d.o.o. Srebrenik dated 1 January 2006 to 30 June 2002 and cas flow statement of the legal entity SIDOIL d.o.o. Srebrenik as at 30 June 2002; Calculation of the membership fee for the legal entity SIDOIL d.o.o. Srebrenik dated 8 July 2002; Calculation of the membership fee for chamber of commerce of the legal entity SIDOIL d.o.o. Srebrenik dated 1 January to 30 June 2002; Summary trial balance in KM of the company SIDOIL d.o.o for the period 1 January 2002 to 3 June 2002; Balance sheet statement of the legal entity-company SIDOIL d.o.o as at 31 December 2000; Profit-and-loss-statement of the legal entity-company SIDOIL d.o.o from 1 January do 31 December 2000; Changes of capital and cash flow statement of the legal entity SIDOIL d.o.o Srebrenik for 2000; Reports –specifications, for payments of salaries to the employees of the legal entity SIDOIL d.o.o Srebrenik for 2002; Stamp of Betis d.o.o. in sealed white envelope; Stamp of STR KS, in plastic bag; Blue box with the inscription -COLOP; Stamp of STR Alma ; Stamp of IZO Prom in plastic bag; Stamp of STR URSUS in plastic bag; Blue box with the inscription -COLOP; Two blue notebooks A4; Wholesale prices calculation number 23/02 of the legal entity Betis d.o.o. Brčko; Account of the legal entity Betis d.o.o.Brčko number 1357-2002/Š; Customs declaration of the importer- legal entity Betis d.o.o .Brčko dated 23 December 2002; Approval of the Customs Administration for customs clearing of food and general widely used items number 04-510 3/99 dated 24 December 2002; Customs list Hrlic BT, importer – legal entity Betis d.o.o. Brčko dated 23 December 2002.; Request for application of Article 83 of the Law on Customs Tariff of Bosnia and Herzegovina to the legal entity Betis d.o.o. Brčko dated 27 December 2000.godine.; Invoice number 781 of the legal entity Betis d.o.o.Brčko to the amount of KM 200; Single Customs document–importer of the Betis d.o.o. Brčko number D-13808 dated 24 December 2002; Customs list Hrlic BT, importer –legal entity Betis d.o.o. Brčko dated 23 December 2002.; List of shipments of CO Donji Miholjac Most.; Delivery form –certificate of import of Betis d.o.o. Brčko dated 24 December 2000.; Wholesale prices calculation, number 22/2002 dated 23 December 2002, supplier OZNALBANT TEKSTIL, with attachment; Single customs document number D-35780/191202/971115 dated 19 December 2002.; Customs declarations of the importer Betis d.o.o. Brčko dated 20 December 2002.; Wholesale prices calculation number 21/2002 of the legal entity Betis d.o.o. Brčko; List – inventory

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of the imported products, the importer Betis d.o.o.“Brčko number 00201/1 dated 17 December 2002; List – inventory of the imported products, the importer Betis d.o.o. Brčko number 00201/2 dated 17 December 2002.; List – inventory of the imported products, the importer Betis d.o.o. Brčko number 00201/3 dated 17 December 2002; List – inventory of the imported products, the importer Betis d.o.o. Brčko number 00201/4 dated 17 December 2002; Customs declaration of the importer Betis d.o.o. Brčko number L-11928 2112 dated 17 December 2002, with attachments; List – inventory of the imported products, the importer Betis d.o.o. Brčko number L-11928 2112.; Single Customs document number D-35780/191202/971115 dated 19 December 2002; Wholesale prices calculation number 20/2002 importer Betis d.o.o Brčko; List – inventory lists of the imported products, the importer Betis d.o.o. Brčko dated 16 December 2002; Records on customs inspection, the importer Betis d.o.o.Brčko dated 17 December 2002; Inovice- identification of declaration dated 20 December 2002; Customs declaration of the importer Betis d.o.o. Brčko dated 19 December 2002; Single Customs document number D-35687/18 December 2002; Invoice –stock inventory of Betis d.o.o Brčko dated 16 December 2002.; Wholesale prices calculation, Betis d.o.o. Brčko number 26/2002; Wholesale prices calculation number 25/2002 dated 31 December 2002; Invoice of the legal entity d.o.o. Modriča Šped number 1430-2002/Š dated 31 December 2002; Single customs document number D-34602/ dated 26 December 2002; Wholesale prices calculation Betis d.o.o. Brčko number 24/2002 dated 26 December 2002.; Invoice –stock inventory Betis d.o.o. Brčko dated 23 December 2002; Customs declaration of the importer Betis d.o.o. Brčko dated 25 December 2002; Invoice –stock inventory Betis d.o.o. Brčko dated 23 December 2002; Delivery form –certificate, the importer Betis d.o.o. Brčko dated 25 December 2002; Single Customs document number D-36290/ dated 25 December 2002; Inovoice of the legal entity d.o.o. Modriča Šped number 1358-2002/Š dated 26 December 2002; Request for application of Article 83 of the Law on Customs Tariff of Bosnia and Herzegovina to the legal entity Betis d.o.o. Brčko dated 25 December 2002; Invoice –stock inventory Betis d.o.o. Brčko dated 23 December 2002; Invoice-stock inventory Betis d.o.o. Brčko dated 23 December 2002; Statement of the legal entity Betis d.o.o. Brčko number 02/2002 dated 25 December 2002; Wholesale prices calculation, Betis d.o.o. Brčko number 18/2002 dated 21 December 2002; Invoice, identification of the declaration of the legal entity Betis d.o.o. Brčko dated 18 December 2002< Invoices- identification of the declaration of the legal entity Betis d.o.o. Brčko dated 18 December 2002, with attachments; Single customs document number D-35641/ dated 18 December 2002; Approval of the Ministry of Health and Social Welfare of the RS for customs clearing of food and widely used items, number 04-510 2553/2002 dated 20 December 2002; Customs declaration, the importer Betis d.o.o. Brčko dated 17 December 2002; Wholesale prices calculation, number 17/2002 dated 12 December 2002; Invoices –delivery forms of the buyer Betis d.o.o. Brčko number 02-204/02 dated 12 December 2002; Wholesale prices calculation, number 16/2002 dated 11 December

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2002; Invoices – delivery forms of the buyer Betis d.o.o. Brčko number 02-203/02 dated 11 January 2003; Wholesale prices calculation, number 15/2002 dated 11 December 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-202/02 dated 11 December 2002; Wholesale prices calculation, number 14/2002 dated 11 December 2002; Invoices – delivery forms of the buyer Betis d.o.o. Brčko number 02-201/02 dated 10 December 2002; Wholesale prices calculation , number 13/2002 date 4 December 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-200/02 dated 3 December 2002; Wholesale prices calculation, number 12/2002 dated 1 December 2002; Invoices – delivery forms of the buyer Betis d.o.o. Brčko number 02-199/02 dated 29 November 2002; Wholesale prices calculation, number 11//2002 dated 30 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-198/02 dated 29 November 2002; Wholesale prices calculation, number 10//2002 dated 27 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-197/02 dated 27 November 2002; Wholesale prices calculation, number 9//2002 dated 26 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-196/02 dated 26 November 2002; Wholesale prices calculation, number 8/2002 dated 26 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-195/02 dated 26 December 2002; Wholesale prices calculation, number 7/2002 dated 23 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-194/02 dated 23 December 2002; Wholesale prices calculation, number 6/2002 dated 22 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-193/02 dated 22 December 2002; Wholesale prices calculation, number 5/2002 dated 22 November 2002; Invoices- delivery forms of the buyer Betis d.o.o. Brčko number 02-192/02 dated 21 December 2002; Wholesale prices calculation, number 4/2002 dated 21 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-191/02 dated 20 November 2002; Wholesale prices calculation, number 3/2002 dated 17 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-188/02 dated 15 November 2002; Wholesale prices calculation, number 2/2002 dated 16 November 2002; Invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-187/02 dated 15 December 2002; Wholesale prices calculation, number 1/2002 dated 15 November 2002; Invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-186/02 dated 14 December 2002; Wholesale prices calculation, number 69/2003 dated 17 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-78/03 dated 17 May 2003; Wholesale prices calculation, number 68/2003 dated 16 May 2003, with invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-77/03 dated 16 May 2003; Wholesale prices calculation, number 67/2003 dated 15 May 2003, with the invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-76/03 dated 15 May 2003; Wholesale prices calculation, number 63/2003 dated 8 May 2003, with the invoices– delivery forms of the buyer Betis d.o.o. Brčko number 02-72/03 dated 8 May 2003; Wholesale prices calculation, number 62/2003 dated 8 May 2003, with the

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invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-71/03 dated 8 May 2003.; Wholesale prices calculation, number 61/2003 dated 3 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-69/03 dated 3 May 2003; Wholesale prices calculation, number 60/2003 dated 4 May 2003, with the invoice-delivery form of the buyer Betis d.o.o. Brčko number 02-70/03 dated 4 May 2003; Wholesale prices calculation, number 59/2003 dated 2 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-67/03 dated 2 May 2003; Wholesale prices calculation, 58/2003 dated 26 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-65/03 dated 26 April 2003; Wholesale prices calculation, number 57/2003 dated 25 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-64/03 dated 25 April 2003; Wholesale prices calculation, 56/2003 dated 25 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-63/03 dated 25 April 2003; Wholesale prices calculation, number 55/2003 dated 24 April 60/03, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-60/03 dated 24 April 2003; Wholesale prices calculation, number 54/2003 dated 18 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-59/03 dated 18 April 2003; Wholesale prices calculation, number 53/2003 dated 17 April.2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-57/03 dated 17 April 2003; Wholesale prices calculation, number 52/2003 dated 18 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-56/03 dated 18 April 2003; Wholesale prices calculation, number 51/2003 dated 11 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-55/03 dated 11 April 2003; Wholesale prices calculation, number 50/2003 dated 11 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-54/03 dated 11 April 2003; Wholesale prices calculation, number 49/2003 dated 17 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-53/03 dated 4 April 2003; Wholesale prices calculation, number 48/2003 dated 3 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-52/03 dated 3 April 2003; Wholesale prices calculation, number 47/2003 dated 3 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02/50 /03 dated 3 April 2003; Wholesale prices calculation, number 46/2003 dated 1 April 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-48/03 dated 31 March 2003; Wholesale prices calculation, number 44/2003 dated 31 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-47/03 dated 31 March 2003; Wholesale prices calculation, number 43/2003 dated 31 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-46/03 dated 31 March 2003; Wholesale prices calculation, number 42/2003 dated 31 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-4403 dated 31 March 2003; Wholesale prices calculation, number 41/2003 dated 31 March 2003, with the invoices-delivery forms of

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the buyer Betis d.o.o. Brčko number 02-44/03 dated 31 March 2003; Wholesale prices calculation, number 40/2003 dated 31 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-43/03 dated 31 March 2003; Wholesale prices calculation, number 39/2003 dated 28 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-42/03 dated 28 March 2003; Wholesale prices calculation, number 38/2003 dated 27 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-41/03 dated 27 March 2003; Wholesale prices calculation, number 37/2003 dated 21 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-40/03 dated 21 March 2003; Wholesale prices calculation, number 36/2003 dated 20 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-39/03 dated 20 March 2003; Wholesale prices calculation, 35/2003 dated 18 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-38/03 dated 18 March 2003; Wholesale prices calculation, number 34/2003 dated 14 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-37/03 dated 14 March 2003; Wholesale prices calculation, number 33/2003 dated 13 March 2003,, with the invoices– delivery forms of the buyer number Betis d.o.o. Brčko 02-35/03 dated 13 March 2003; Wholesale prices calculation, number 31/2003 dated 7 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-3403 dated 7 March.200; Wholesale prices calculation, number 30/2003 dated 6 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-33/03 dated 6 March 2003; Wholesale prices calculation, number 29/2003 dated 5 March 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-32/03 dated 5 March 2003; Wholesale prices calculation, number 28/2003 dated 28 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-31/03 dated 28 February 2003; Wholesale prices calculation, number 27/2003 dated 1 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-29/03 dated 1 February 2003; Wholesale prices calculation, number 26/2003 dated 28 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-28/03 dated 28 February 2003; Wholesale prices calculation, number 25/2003 dated 21 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-2703 dated 21 February 2003; Wholesale prices calculation, number 24/2003 dated 15 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-23/03 dated 7 February 2003; Wholesale prices calculation, number 23/2003 dated 7 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-23/03 dated 7 February 2003; Wholesale prices calculation, number 22/2003 dated 6 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-22/03 dated 6 February 2003; Wholesale prices calculation, number 21/2003 dated 4 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-21/03 dated 4 February 2003; Wholesale prices calculation, number 20/2003 dated 3 February 2003, with the invoices-

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delivery forms of the buyer Betis d.o.o. Brčko number 02-20/03 dated 3 February 2003; Wholesale prices calculation, number 19/2003 dated 1 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-19/03 dated 1 February 2003; Wholesale prices calculation, number 18/2003 dated 2 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-18/03 dated 2 February 2003; Wholesale prices calculation, number 17/2003 dated 1 February 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-17/03 dated 1 February 2003; Wholesale prices calculation, number 16/2003 dated 29 January 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-16/03 dated 29 January 2003; Wholesale prices calculation, number 15/2003 dated 31 January 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-15/03 dated 31 January 2003; Wholesale prices calculation, number 14/2003 dated 31 January 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-14/03 dated 31 January 2003; Wholesale prices calculation, number 13/2003 dated 31 January 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-13/03 dated 31 January 2003; Wholesale prices calculation, number 12/2003 dated 31 January 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko number 02-12/03 dated 31 January 2003; Wholesale prices calculation ,number 11/2003 dated 30 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko ,number 02-11/03 dated 30 January 2003; Wholesale prices calculation, number 10/2003 dated 28 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko ,number 02-10/03 dated 28 January 2003; Wholesale prices calculation, umber 9/2003 dated 25 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko number 02-9/03 dated 25 January 2003; Wholesale prices calculation, number 8/2003 dated 6 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 02-8/03 dated 6 January 2003; Wholesale prices calculation, number 7/2003 dated 23 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 02-7/03 dated 23 January 2003; Wholesale prices calculation, number 6/2003 dated 22 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 02-6/03 dated 22 January 2003; Wholesale prices calculation, number 5/2003 dated 17 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko number 02-05/03 dated 17 January 2003; Wholesale prices calculation, number 4/2003 dated 16 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 02-4/03 dated 16 January 2003; Wholesale prices calculation, number 3/2003 dated 10 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 02-3/03 dated 10 January 2003; Wholesale prices calculation, number 2/2003 dated 9 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 02-2/03 dated 9 January 2003; Wholesale prices calculation, number 1/2003 dated 8 January 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 02-1/03 dated 8 January 2003; Wholesale prices calculation, number 144/2003 dated 20 December 2003, with the

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invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 143/2003 dated 20 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o.Brčko; Wholesale prices calculation, number 142/2003 dated 10 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, Wholesale prices calculation, number 141/2003 dated 11 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 140/2003 dated 20 December 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation , number 139/2003 dated 10 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 138/2003 dated 20 December 2003, with the invoices- delivery forms of the buyer Betis d.o.o. Brčko Wholesale prices calculation, number 138/2003 dated 20 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 137/2003 dated 10 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 136/003 dated 09..2003 /translator's note: rendered as in the original/, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 135/003 dated 9 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 134/2003 dated 9 December 2003, with the invoices- delivery forms of the buyer Betis d.o.o. Brčko Wholesale prices calculation, number 133/2003 dated 9 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 132/2003 dated 6 December 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 131/2003 dated 6 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 130/2003 dated 4 December 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 129/2003 dated 4 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 128/2003 dated 4 December 2003, with the invoice- delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 127/2003 dated 3 December 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation , number 126/2003 dated 3 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 125/2003 dated 1 December 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 124/2003 dated 1 December 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 123/2003 dated 1 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko, number 122/2003 dated 1 December 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 121/2003 dated 4 November 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko Wholesale prices calculation ,number 120/2003 dated 4

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November 2003, with the invoices -delivery forms of the Betis d.o.o. Brčko; Wholesale prices calculation, number 119/2003 dated 3 November 2003, with the invoices -delivery forms of the buyer Betis Betis d.o.o. Brčko; Wholesale prices calculation, number 118/2003 dated 3 November 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 117/2003 dated 2 November 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 116/2003 dated 1 November 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 115/2003 dated 25 October 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 114/2003 dated 25 October 2003 , with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 113/2003 dated 24 October 2003 , with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 112/2003 dated 23 October 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 111/2003 dated 22 October 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 110/2003 dated 21 October 2003 , with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 109/2003 dated 21 October 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 108/2003 dated 2 October 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 108/2003 dated 1 October 2003 , with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 106/2003 dated 30 September 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 105/2003 dated 26 September 2003 , with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 104/2003 dated 25 September 2003 , with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 103/2003 dated 24 September 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation number 102/2003 dated 19 September 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 101/2003 dated 18 September 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 100/2003 dated 17 September 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 99/2003 dated 16 September 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 98/2003 dated 11 September 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 97/2003 dated 10 September 2003 ,with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 96/2003 dated 4 September 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices

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calculation, number 94/2003 dated 2 September 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 93/2003 dated 30 August 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 92/2003 dated 29 August 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 91/2003 dated 28 August 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 90/2003 dated 26 August 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 89/2003 dated 22 August 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 88/2003 dated 21 August 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 87/2003 dated 20 August 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 86/2003 dated 18 July 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 85/2003 dated 23 June 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 84/2003 dated 20 June 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 83/2003 dated 19 June 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 81/2003 dated 12 June 2003 , with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 80/2003 dated 6 June 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 79/2003 dated 9 June 2003 , with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 78/2003 dated 7 June 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 77/2003 dated 4 June 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation ,number 76/2003 dated 30 May 2003 , with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 75/2003 dated 29 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 74/2003 dated 26 May 2003, with the invoices -delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 73/2003 dated 26 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 72/2003 dated 26 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 71/2003 dated 26 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Wholesale prices calculation, number 70/2003 dated 21 May 2003, with the invoices-delivery forms of the buyer Betis d.o.o. Brčko; Documentation of the Raiffeisen Bank for the company SIDOIL d.o.o. Srebrenik; Review of all the accounts of Raiffeisen Bank for the client Mehmed Salkić dated 10 December 2003; Certificate of the Tax Administration Tuzla for the company SIDOIL d.o.o. Srebrenik number 10-3/05-02-15-21-275/03 dated 13 May 2003;

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Request for KM account opening for domestic payments for the company SIDOIL d.o.o. Srebrenik dated 14 May 2003; Certificate on tax registration for the company SIDOIL d.o.o. Srebrenik dated 15 November 2002; Notification of the Federation Bureau of Statistics on classification by activities number 04/32.5-1-4209000240002/02 dated 2 October 2002; Complete documentation on entry into the register of companies of the company SIDOIL d.o.o. Srebrenik; Decision on foundation SIDOIL d.o.o. for production, processing, trade an services from 1999; Copy of the ID of Senida Karić; Balance sheet, profit-and-loss-statement for 2002 of the company SIDOIL d.o.o. Srebrenik; Registration sheet number U/I-1765/99 dated 11 January 2000, number 1-10912; Statements of the Raiffeisen Bank for the client- company SIDOIL d.o.o. Srebrenik , balance by sub-accounts and accounts of the client, Review of all the accounts for client SIDOIL d.o.o. Srebrenik; Records of the Federation Ministry of Finance on temporary seizure of the original documentation from Raiffeisen Bank dated 10 December 2003; Signature card of Raiffeisen Bank for the company SIDOIL d.o.o. Srebrenik dated 13 May 2003; Contract of Raiffeisen Bank on opening of the account for domestic payments number 225000242-1 dated 14 May 2003; Sub-ledger file of the account of Raiffeisen Bank for the company SIDOIL d.o.o. Srebrenik from 31 December 1999 to 10 December 2003; Certificate of the Federation Ministry of Finance on temporarily seized objects and documents of the company SIDOIL d.o.o. Srebrenik, seized from UPI Bank- Branch office Tuzla, attachments as listed.; Bank documentation pertaining to the company Savić; Certificate on registration of Savić d.o.o., Mrkonjić Grad number 02/03/0801-053-296/02 dated 15 February 2002; Notification of the RS Bureau of Statistics on classification by activities of Savić d.o.o. Mrkonjić Grad; Decision of the Municipal Court in Banja Luka on entry into the register the companies Savić d.o.o. Mrkonjić Grad dated 5 August 1999; Signature card of the legal entity Savić d.o.o., with Razvojna Bank A.D.; Decision of the Municipal Court in Banja Luka on entry into the register of companies Savić d.o.o. Mrkonjić Grad dated 24 January 2003; Account card with the VB Bank a.d. for the period from 1 January 2003 to 31 December 2003; Account card with Razvojna Bank a.d. for the period from 1 January 2003 to 31 December 2003; Cash foreign currency account for the legal entity Savić d.o.o.; Account card of the VB Bank a.d. for the period from 1 January 2001 to 31 December; Request to Raiffeisen Bank for opening of the KM account for domestic payments for the legal entity Savić d.o.o.; Statement of the manager of the legal entity Savić d.o.o, given to the Raiffeisen Bank that there were no due and unpaid commitments obligations with the other banks; Copy of the ID of Mihajlo Savić; Certificate of the Tax Administration RS on registration of the legal entity Savić d.o.o number 02/03/0301-053-296/02 dated 15 February 2002; Notification of the RS Bureau of Statistics on classification by activities of Savić d.o.o., Mrkonjić Grad; Summary of the RS Ministry of Finance, number 5 from 10 December 2003 to 6 November 2003 for the legal entity Savić d.o.o., Mrkonjić Grad; Signature list in Raiffeisen Bank- Mihajlo Savić and Ljiljana Savić; Account card of VB Bank for the period 1 January 2004 to 31

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December 2004; Contract of Raiffeisen Bank on opening the account for domestic payments number 224500549-3 dated 1 October 2001; Sub-ledger file of the account with Raiffeisen Bank for the client Savić d.o.o., Mrkonjić Grad from 31.12.2003 to 1 March 2004.; Balance by sub-accounts and accounts for the client Savić d.o.o., Mrkonjić Grad until 31 December 2003; Account opening application in KM with Zagrebačka banka for the legal entity Savić d.o.o., Mrkonjić Grad number 22-35-00270-3; Contract on opening of the KM account at Zagrebačka banka BH d.d. Mostar accounts for the client Savić d.o.o. Mrkonjić Grad dated 9 April 2002; Personal data required for the Contract on opening of the KM account at Zagrebačka Bank BH d.d. Mostar accounts for the client Savić d.o.o, Mrkonjić Grad dated 19 March 2002; Copy of the ID of Biljana Savić and Mihajlo Savić Notification of the RS Bureau of Statistics on classification by activities of Savić d.o.o. Mrkonjić Grad; Statement of the manager of the legal entity Savić d.o.o given to the Zagrebačka Bank that there were no due and unpaid liabilities with the other banks dated 19 March 2002; Power of attorney of the legal entity Savić d.o.o given to Mirko Pucar dated 11 November 2003; List of the business transactions of Zagrebačka Bank for the legal entity Savić d.o.o for 2002, List of the business transactions of Zagrebačka Bank for the legal entity Savić d.o.o for 2003.; List of the business transactions of Zagrebačka Bank for the legal entity Savić d.o.o for 2004; Delivery of the documentation of Nova Banjalučka Bank , CJB Banja Luka number: 08/04 dated 11 February 2004; Power of attorney of the legal entity Savić d.o.o given to Milo Božić to deposit the daily proceeds dated 19 September 2003; Review of financial changes on PT account for 2003; Payment slip of the legal entity Savić d.o.o. in the amount of KM 100,00 KM, payee Betis d.o.o. dated 6 October 2003; Signature card of Nova Banjalučka Bank number 551001-00015025-59 dated 19 September 2003; Signature card of Nova Banjalučka Bank number 551001-00015025-59 dated 12 September 2003; Signature card of Nova Banjalučka Bank number 551001-00015025-59 dated 12 September 2003; Request for opening of an account of the legal entity Savić d.o.o. at Nova Banjalučka Bank dated 12 September 2003; Contract on domestic payments transactions concluded between Nova Banjalučka Bank and the legal entity Savić d.o.o. number 257/03 dated 12 September 2003; Notification of the RS Bureau of Statistics on classification by activity to Savić d.o.o. Mrkonjić Grad dated 2 November 2000; Decision of the Municipal Court in Banja Luka on entry into the register of companies the legal entity Savić d.o.o. Mrkonjić Grad dated 24 January 2003; Certificate of the RS Tax Administration on registration of the legal entity Savić d.o.o number 02/03/0301-053-296/02 dated 15 February 2002; Statement of the authorized representative of the legal entity Savić d.o.o dated 12 September 2003; Copy of the ID of Mirko Pucar; Copy of the ID of Mirko Savić; Account file of Razvojna Bank for the legal entity Savić d.o.o for 2002; Account file of Razvojna Bank for the legal entity Savić d.o.o for 2003; Company by-law of the privately owned company for trade and electric works Savić p.o. Mrkonjić grad; Statement of the legal entity Savić d.o.o given at VB Bank a.d.

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on opened business accounts in domestic banks dated 5 January 2001; Signature card at VB Bank, legal entity Savić d.o.o.; Statement given to CJB Banja Luka on hearing of a citizen number 10-02/2-923/04 dated 5 March 2004; Statement given to CJB Banja Luka on hearing of a citizen number 10-02/2-1067/04 dated 10 March 2004; Statement given to CJB Banja Luka on hearing of a citizen number 10-02/2-970/04 dated 9 March 2004; Sub-ledger file of the legal entity, Betis d.o.o., invoice-delivery form: 00-118/03 dated 30 August 2003; Sub-ledger file, the legal entity Betis d.o.o., invoice-delivery form:00-119/03 00-125/03; Sub-ledger file of the legal entity Betis d.o.o., invoice-delivery form:00-104/03 00-151/03; Bank statement of Univerzal Bank for the client d.o.o. SIDOIL from 26 September .2002 -31 December .2002; Bank statement of Univerzal Bank for the client d.o.o. SIDOIL for 2003; Certificate of the Tax Administration, Cantonal office Tuzla number 10-3/05-02-15-21/466/02 dated 25 September 2002; Certificate on tax registration of d.o.o. SIDOIL Srebrenik dated 15 November 2002; Notification of the Federation Bureau of Statistics on classification by activity number 04-32.5.-1-4209000240002/02 dated 2 October 2002; Notification of the Federation Bureau of Statistics on classification by activity number 04-32.5.-1-4209000240002/03 dated 3 January 2003; Certificate of the Customs Administration FBiH on entry the legal entity SIDOIL, entered into the register of customs payers number 8536 dated 16 February 1999; Decision of the Cantonal Court in Tuzla on entry into the register the legal entity SIDOIL dated 11 January 2000; Request with Universal Bank made by the legal entity SIDOIL to open an account for domestic payments dated 25 September 2002; Bank statement of Universal Bank for the client BH Šped d.o.o. for 2003; Records of the Federation Ministry of Finance on Seizure of the Original Documentation, from Universal Bank dated 10 December 2003, with the recorded attachments; Records of the Federation Administration of the Police on taking of a statement from Amira Gušterović dated 18 February 2004; Official note of the FMUP number 12/10-16 dated 30 January 2004; Official note of the FMUP number 12/10-15 dated 30 January 2004; Official note of the FMUP number 12/10-14 30 January 2004; Official note of the FMUP number 12/10-14 30 January 2004; Official note of the FMUP number 12/10-12 dated 28 January 2004; Official note of the FMUP number 12/10-11 dated 29 January 2004; Official note of the FMUP-a number 12/10-10 dated 29 January 2004; Official note of the FMUP number 12/10-9 dated 28 January 2004; Official note of the FMUP number 12/10-8 dated 27 January 2004; Official note of the FMUP number 12/10-7 dated 27 January 2004; Official note of the FMUP number 12/10-6 dated 23 January 2004; Official note of the FMUP number 12/10-5 dated 22 January 2004; Official note of the FMUP number 12/10-3 dated 21 January 2004; Official note of the FMUP number 12/10-2 dated 20 January 2004; Official note of the FMUP number 12/10-16 dated 30 January 2004; Official note of the FMUP number 12/10-13 dated 27 January 2004; Yellow folder with purchase orders of different companies; Photo documentation –search of the vehicle owned by Senida Karić dated 10 December 2003; Black notebook -appointment book with the

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inscription ABN; Green notebook with small black ornaments; Violet cover notebook and the inscription Turkey; Light green notebook with diagonal white stripes; Multicolored notebook with the inscription Blue Jeans; Small black note pad with the inscription Nirvana; Small white note pad with the inscription ATAKAN METRAŽA; Black note pad – appointment book; Brown appointment book with the inscription SIDOL; Brown appointment book with the inscription SIDOL; Two blue notebooks A size with the inscription Classic Care; Copy of the confirmation of delivery– letter of the special department of the Prosecutor’s Office to Fahrudin Hadžisalihović; Criminal report of the MUP-a of the Tuzla Canton against Sedinet Karić number 20-PU-II/14-02-230-243/94 dated 24 August 1994; Report on data number 08-02/3-4-057-05-01 dated 31 May 2001; Criminal report of the Cantonal Prosecutor’s Office against Dragan Dragović, Nermin Jusić, Sabahudin Muhić and Faik Bahtijarević; Forwarding the report of the Cantonal Prosecutor’s Office Tuzla number 08-01/2-1-04.3-771/01 dated 18 September 2001; Official note of the FMUP number 08-01/2-1-04.3 dated 17 September 2001; Official note of the FMUP number 08-01/2-1 dated 13 September 2001; Official note of the FMUP number 08-01/2-1 dated 14 September 2001; Official note of the FMUP number 08-01/2-1 dated 18 September 2001; 6 copies of the payment slips tourist tax paid by the legal entity SIDOL d.o.o. Srebrenik; Seven copies of the payment slips of the sales tax on products paid by the legal entity SIDOL d.o.o. Srebrenik; Nine copies of the payment slips of tourist tax paid by the legal entity SIDOL d.o.o. Srebrenik for 2002; Fifty three copies of the payment slips of the sales tax on products, paid by the legal entity SIDOL d.o.o. Srebrenik for 2002; Ninety copies of the payment slips of the payroll tax, sales tax on products and services, visitors and tourist’s taxes paid by the legal entity SIDOL d.o.o. Srebrenik for 2002.; Forty two copies of the payment slips of the payroll tax, sales tax on products and services ,tourist’s tax, paid by the legal entity SIDOL d.o.o. Srebrenik for 2003.; Certificate of the FBiH Tax Administration on temporarily seized documents, number 01-05-6539/01 dated 15 December 2003, with the attached as specified in the certificate; White paper A4, filed out with ballpoint pen, with the list of names-persons who paid-encircled amount of 30,520.; White paper A4, filled out with ballpoint pen, with the list of names-persons who did not pay- encircled amount of 45.130; White paper A4, filled out with ballpoint pen, with the list of names-persons “old debt”-encircled amount of 13,390, „cost“ 16.810.; White paper A4, filled out with ballpoint pen, with the list of names-persons–underlined the amount of 2130; White paper A4, filled out with ballpoint pen, with the list of names-persons; Small note pad with the inscription ATAKAN METRAŽA, the first page filled out with the ballpoint pen; White paper A4, filled out with ballpoint pen, with the list of names-persons and written –“Turkey paid“ encircled amount of 55,600; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „did not pay “;White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „cost“; White paper A4, filled out with ballpoint pen, with the list of names-persons and

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the inscription „cost“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „Bulgarian“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „old debt“; Small note pad with the inscription ATAKAN METRAŽA, the first page filled out with the ballpoint pen, encircled amount of 1,321.; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „did not pay“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „payment collected“ White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „cost“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „old debt“; Small note pad with the inscription Marco Benetti Italiano, the first page filled out with the ballpoint pen; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription and the inscription „passengers who did not travel“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „Bosnia“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „Turkey, 3 November 203 paid“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „cost“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „passengers who did not travel “; Small note pad with the inscription ATAKAN METRAŽA, the first page filled out with the ballpoint pen; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „paid“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „old debt“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „unpaid“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „cost“; Small note pad with the inscription ATAKAN METRAŽA, the first page filled out with the ballpoint pen; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „tickets“; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „paid“ and date 20 October 2003; White paper A4, filled out with ballpoint pen, with the list of names-persons and the inscription „did not pay “dated 20 October 2003.; Travel document of Bosnia and Herzegovina for the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers to the name of Suad Glibanović and Izudin Hodžić, dated 8 June 2003 with travel orders; Travel document of Bosnia and Herzegovina for the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers to the name of Suad Glibanović and Izudin Hodžić, dated 15 June 2003, with the travel order.; Travel document of Bosnia and Herzegovina for the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 25 May 2003, with travel order; Travel document of Bosnia and Herzegovina for the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 12 May 2003, with travel order.; Travel document of Bosnia and Herzegovina for the legal entity SIDOL d.o.o. Srebrenik,

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bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 4 May 2003, with travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 27 April 2003, with travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 20 April 2003, with travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 6 April 2003, with travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić dated 3 March 2003, with travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić , dated 16 March 2003, with travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 9 March 2003, with travel order, Travel document of Bosnia and Herzegovina, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 23 February 2003, with travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić dated 16 February 2003, with travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 2 February 2003, with travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 26 January 2003, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 12 January 2003, with the travel order.; Travel order of the legal entity SIDOL d.o.o. Srebrenik to the name of Izudin Hodžić dated 16 January 2003; Travel order of the legal entity SIDOL d.o.o. Srebrenik to the name of Hodžić Izudin and Glibanović Suad dated 5 January 2003; Travel order of the legal entity SIDOL d.o.o. Srebrenik to the name of Izudin Hodžić dated 22 January 2003; Travel order of the legal entity SIDOL d.o.o. Srebrenik to the name of Hodžić Izudin dated 22 January 2003; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 5 January 2003.; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 22 December 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 5 December 2002, with the travel

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order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 8 December 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 1 December 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 24 November 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 17 November 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 10 November 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 3 November 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 27 October 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 20 October 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 13 October 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 6 October 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 29 September 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers to the name of Suad Glibanović and Izudin Hodžić, od 29 September 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 22 September 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 15 September 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 1 September 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 8 September 2002, with the travel

54

order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 25 August 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 12 August 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 11 August 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Besim Jahić, dated 7 February 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 14 July 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 1 July 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 21 July 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 28 July 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 4 August 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 30 June 2002.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 23 June 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 16 June 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 9 June 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 2 June 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 26 May 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 19 May 2002, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Jahić Behić and Izudin Hodžić,

55

dated 12 May 2002, with the travel order.; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Besim Jahić and Izudin Hodžić, dated 5 May 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 21 April 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 7 April 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 31.03.2002 godine; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers to the name of Suad Glibanović and Izudin Hodžić, dated 24 March 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 17 March 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 3 March 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 10 March 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 25 February 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 17 February 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 10 February 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers to the name of Suad Glibanović and Izudin Hodžić, dated 3 February 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 27 January 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 13 January 2002, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 6 January 2002; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Besim Jahić and Izudin Hodžić, dated 23 December 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović, Izudin Hodžić and Besim Jahić, dated 9 December 2001; Travel document of Bosnia and Herzegovina, of the legal

56

entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović and Izudin Hodžić, dated 9 December 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović, Izudin Hodžić, and Besim Jahić, dated 2 December 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović, Izudin Hodžić and Besim Jahić, dated 2 December 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović, Izudin Hodžić and Besim Jahić, dated 25 November 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović, Izudin Hodžić and Besim Jahić, dated 18 November 2001; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Suad Glibanović, Izudin Hodžić and Besim Jahić, dated 11 November 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Fahrudin Brzić, dated 6 May 2001, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Nesim Smajić dated 26 August 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, dated 12 August 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Hodžić Izudin, dated 5 August 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Hodžić Izudin, dated 26 July 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Šaban Selimović dated 24 July 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Šaban Selimović dated 24 July 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Nesim Smajić dated 21 July 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Nesim Smajić dated 21 July 2001; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Nesim Smajić dated 15 July 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić dated 8 July 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 24 June 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of

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passengers, to the name of Izudin Hodžić, Alija Ahmičević dated 30 May 2001 ; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Fikret Džafić, dated 27 May 2001; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Izudin Ćosić dated 23 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin, Hodžić Nedžad Ćosić dated 20 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Saudin Hodžić, Fahrudin Ibrić dated 20 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Nedžad Ćosić dated 16 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Džafić Fikret, dated 13 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Fahrudin Ibrić, Nedžad Ćosić, dated 13 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Fahrudin Ibrić, dated 9 May 2001; White paper A4 with the seal of the legal entity SIDOL d.o.o. Srebrenik, with inscription „unscheduled transport, list of passengers“ dated 9 May 2001, the list of passengers at the back; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, dated 6 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, dated 2 May 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 25 April 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, dated 22 April 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 18 April 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Fikret Džafić dated 11 April 2001 ; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Fikret Džafić dated 8 April 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Fikret Džafić dated 4 April 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Fikret Džafić dated 1 April 2001, with the travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of

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passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 28 March 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović, Nesim Smajić dated 25 March 2001, with the travel order.; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Hodžić Izudin, dated 21 March 2001 ; Travel document Of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Vejsil Nakić dated 18 March 2001 with the travel order.; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 15 March 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, Izudin Hodžić, Vejsil Nakić dated 11 March 2001, with the travel; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, dated 7 March 2001, with two payment/travel orders; Travel document of Bosnia and Herzegovina , of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Alija Ahmičević dated 28 February 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 25 February 2001 with the payment/travel order; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 21 February 2001; Travel document of Bosnia and Herzegovina, of the legal entity SIDOL d.o.o. Srebrenik, bus transport of passengers, to the name of Izudin Hodžić, Mujaga Zahirović dated 18 February 2001; Payment order of the legal entity SIDOL d.o.o. Srebrenik dated 17 February 2002; Payment order of the legal entity SIDOL d.o.o. Srebrenik dated 15 February 2002.; Payment order of the legal entity SIDOL d.o.o. Srebrenik dated 10 February 2002; Payment order of the legal entity SIDOL d.o.o. Srebrenik dated 3 February 2002; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 28 January 2001, with the travel order; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 24 January 2001; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 17 January 2001, with the travel order; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 28 January 2001, with the travel order; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 14 January 2001, with two travel orders; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 13 December 2000 with the travel order; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 10 December 2001; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 6 December 2001; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 3 December 2001; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 29 November 2000, with the travel orders.; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 26 November 2000; Travel

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document of the legal entity SIDOL d.o.o. Srebrenik dated 22 November 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 19 November 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 12 November 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik od 1 November 200 /translator’s note: as rendered in the original/; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 29 November 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 25 October 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 18 October 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 15 October 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 11 October 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 8 October 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 4 October 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 1 October 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 24 September 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 20 September 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 17 September 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 13 September 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 10 September 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 6 September 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 3 September 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 30 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 27 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 23 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 23 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 10 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 16 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 13 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 9 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 6 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 20 August 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 30 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 26 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 23 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 19 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 16 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 12 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 9 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 2 July 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 28 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 25 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 21 June 2000;

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Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 18 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 18 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 14 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 12 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 7 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 4 June 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 31 May 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 28 May 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 24 May 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 21 May 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 17 May 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 14 May 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 10 May 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 26 April 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 19 April 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 16 April 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 16 April 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 12 April 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 9 April 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 2 April 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 29 March 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 26 March 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 12 March 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 19 March 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 12 March 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 5 March 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 1 March 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 27 February 2000; Travel document of the legal entity SIDOL d.o.o. Srebrenik dated 23 February 2000; Certificate on registration of the store Euro Compani DŽ. dated 15 July 2003; Decision on entry into the register of companies, Municipal Court Brčko Distrikta, number D-1119/03 dated 10 July 2003; Certificate on registration of the company Unis – Commerce DOO. number 02/01-0801/457-1354/03 dated 24 September 2003 with attachments to the registration form.; Decision on entry into the register of companies of the Municipal Court in Banja Luka, dated 8 August 2003; Decision on entry into the register of companies of the Municipal Court u Banja Luka, dated 7 October 2003; Notification on classification by activity of the Republic Bureau of Statistics, number 25814 dated 11 August 2003; Certificate on registration of the company Živinarstvo Savić DOO, number 02-07/0801-457-78/03 dated 25 November 2003 with attachments to the registration form; Decision on entry into the register of companies of the Municipal Court in Banja Luka dated 12 November 2003; Certificate on registration of the company Bromex DOO, number 02/01-

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0801/457-1782/03 dated 9 October 2003 with attachments to the registration form.; Decision on entry into the register of companies of the Municipal Court in Banja Luka dated 29 August 2003; Certificate on registration of the company of Tomaš Kristina , Universal company, DOO, number 03/15/0801 – 454-83/02. dated 8 March 2002 with attachments to the registration form.; Decision on entry into the register of companies of the Municipal Court u Banja Luka dated 14 September 2001; Certificate on registration of the company MN Simić DOO, number 02/01-0801/457-8554/02 from Banja Luke dated 23 December 2002 with attachments to the registration form; Decision on entry into the register of companies of the Municipal Court u Banja Luka dated 7 October 2003; Certificate on registration of the company Jankulina Komerc DOO, number 02/01-0801/457-1798/03, from Banja Luka dated 15 October 2003 with attachments to the registration form; Decision on entry into the register of companies of the Municipal Court in Banja Luka dated 1 October 2003; Certificate on registration of the company Savić DOO, number 02/03/0801-053-296/02 dated 15 February 2002 with attachments to the registration form; Decision on entry into the register of companies of the Municipal Court u Banja Luka dated 5 August 1999; Decision on entry into the register of companies of the Municipal Court u Banja Luka dated 22 August 2003 with attachments to the registration form; Certificate on registration of the company Tranzit Trade DOO, number 02/08/0801-455-1.79/03 dated 10 October 2003; Certificate on registration of the company Božić Mile DOO Žubor Rozne number 02007/0801-457-457/02 dated 25 April 2002 with attachments to the registration form; Decision on entry into the register of companies of the Municipal Court u Banja Luka dated 18 June 2003; Certificate on registration of the company Joks–Promet DOO, Laktaši, number 02/08/0801-455-1.25/03 dated 30April 2003 with attachments to the registration form; Certificate on entry into the register of companies of the Municipal Court u Banja Luka dated 15 April 2003; Certificate on registration of the company Zoka Trend DOO, Laktaši, number 02/08/0801-455-1.64/03 dated 4 August 2003 with attachments to the registration form.; Decision on entry into the register of companies of the Municipal Court u Banja Luka dated 23 July 2003, with attachments to the registration form.; Certificate on registration of the company Balken Promet DOO, number 5231/02 dated 9 December 2002; Certificate of the Republic Administration for Public Revenues of the RS, number 298/03-24/01 dated 24 January 2003; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 11867 dated 6 December 2002; Decision on entry into the register of companies of the Municipal Court in Bijeljina dated 5 December 2002, with attachments to the registration form; Certificate on registration of the company Celeron Promet dated 16 April 2003, number 03/04-1651/002-211/03; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 12441 dated 10 April 2003; Certificate of the Ministry of Finance of the RS, number 02-289-10/03 dated 26 May 2003; Decision on entry into the register of companies of the Municipal Court in Banja Luka dated 8 April 2003, with attachments to

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the registration form; Certificate on registration of the company Celeron Promet DOO, number 03/04-1651/002-211/03 dated 16 April 2003; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 12441 dated 10 April 2003; Certificate of the RS Ministry of Finance, number 02-289-10/03 dated 26 May 2003; Decision on entry into the register of companies of the Municipal Court in Banja Luka dated 13 December 2002; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 11915 dated 16 December 200.; Certificate of the Republic Administration for Public Revenues of the RS, number 145/03-27/01 dated 27 January 2003; Certificate on registration of the company West Conpani DOO Banja Luka, number 02/01-1348/457-356/02 dated 17 December 2002 with attachments to the registration form; Decision on entry into the register of companies of the Municipal Court in Bijeljina dated 15 August 2002; Certificate on registration of the company Hari Comerc Dvorovi, number 3518 dated 22 August 2002; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 11382 dated 22 August 2002; Certificate of the Republic Administration for Public Revenues of the RS, number 476/03-14/02 dated 14 February 2003 with attachments to the registration form.; Decision on entry into the register of companies of the Municipal Court in Bijeljina dated 2 December 2002; Certificate on registration of the company DOO Aksa – Company, number 1561/03 dated 20 January 2003; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 11855, dated 3 December 2002 godine; Certificate of the Republic Administration for Public Revenues of the RS, number 275/03-23/01 dated 23 January 2003 with attachments to the request; Decision on entry into the register of companies of the Municipal Court in Bijeljina dated 14 May 2002; Certificate of the Republic Administration for Public Revenues of the RS, number 412/03-12/01, dated 12 February 2003; Certificate on registration of the company Softy DOO, Zvornik, number 3456 dated 19 July 2002; Notification on classification by activity the Republic Bureau of Statistics of the RS, number 11254 dated 20 May 2002 with attachments to the request.; Certificate on registration of the company Romyng DOO, number 02/01-0801/457–6389/02 dated 18 September 2002; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 24558 dated 25 September 2002; Certificate on payment of the liabilities of the Ministry of Finance of the RS, number 02/0702-455-9389/02 dated 30 December 2002; Decision on entry into the register of companies of the Municipal Court u Banja Luka dated 8 August 2002 with attachments to the request; Notification on classification of the legal entity by activity number 04-32.5-1-4209258330006/02 dated 11 December 2002; Certificate on tax registration of the company Safibro DOO dated 11 December 2002; Certificate of the Tax Administration Sarajevo dated 8 August 2002; Certificate on tax registration of the company Adiden Trade DOO dated 12 December 2002; KIF (book of outgoing invoices) 89 Invoice/delivery note, number 00-82/03 of the company Betis DOO dated 26 May 2003, three pages of the purchase orders attached.; KIF 88 Invoice/delivery note, number

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00-81/03 of the company Betis DOO dated 26 May 2003, four pages of the purchase orders attached; KIF 87 Invoice/delivery note number 00-80/03 of the company Betis DOO dated 26 May 2003, three pages of the purchase orders attached; KIF 85 Invoice/delivery note number 00-79/03 of the company Betis DOO dated 21 May 2003, one page of purchase orders attached; KIF 84 Invoice/delivery note number 00-78/03 of the company Betis DOO dated 17 May 2003, four pages of the purchase orders attached; KIF 83 Invoice/delivery note number 00-77/03 of the company Betis DOO dated 16 May 2003, three pages of the purchase orders attached, KIF 82 Invoice/delivery note number 00-76/03 of the company Betis DOO dated 15 May 2003, two pages of the purchase orders attached; KIF 81 Invoice/delivery note number 00-75/03 of the company Betis DOO dated 14 May 2003, three pages of the purchase orders attached; KIF 80 Invoice/delivery note number 00-74/03 of the company Betis DOO dated 10 May 2003, three pages of the purchase orders attached; KIF 79 Invoice/delivery note number 00-73/03 of the company Betis DOO dated 9 May 2003, three pages of the purchase orders attached.; KIF 78 Invoice/delivery note number 00-72/03 of the company Betis DOO dated 8 May 2003, two pages of the purchase orders attached; KIF 77 Invoice/delivery note number 00-71/03 of the company Betis DOO dated 8 May 2003, two pages of the purchase orders attached; KIF 76 Invoice/delivery note number 00-70/03 of the company Betis DOO dated 3 May 2003, three pages of the purchase orders attached; KIF 75 Invoice of the company Betis DOO dated 6 May 2003; KIF 74 Invoice/delivery note number 00-69/03 of the company Betis DOO dated 4 May 2003, one page of the purchase orders attached; KIF 73 Invoice/delivery note number 00-68/03 of the company Betis DOO dated 2 May 2003, five pages of the purchase orders attached; KIF 71 Invoice/delivery note number 00-67/03 of the company Betis DOO dated 26 April 2003, three pages of the purchase orders attached; KIF 70 Invoice/delivery note number 00-66/03 of the company Betis DOO dated 25 April 2003, two pages of the purchase orders attached; KIF 69 Invoice/delivery note number 00-65/03 of the company Betis DOO dated 25 April 2003, two pages of the purchase orders attached; KIF 67 Invoice/delivery note number 00-64/03 of the company Betis DOO dated 24 April 2003, four pages of the purchase orders attached, KIF 66 Invoice/delivery note number 00-63/03 of the company Betis DOO dated 18 April 2003, four pages of the purchase orders attached; KIF 65 Invoice/delivery note number 00-62/03 of the company Betis DOO dated 17 April 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-61/03 of the company Betis DOO dated 18 April 2003, two pages of the purchase orders attached; KIF 60 Invoice/delivery note number 00-60/03 of the company Betis DOO dated 11 April 2003, three pages of the purchase orders attached; KIF 63 Invoice/delivery note number 00-59/03 of the company Betis DOO dated 18 April 2003, one page of the purchase order attached; Invoice/delivery note number 00-58/03 of the company Betis DOO dated 11 April 2003, two pages of the purchase orders attached; KIF 62 Invoice/delivery note number 00-57/03 of the company Betis DOO dated 11 April 2003, three pages of the

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purchase orders attached; KIF 57 Invoice/delivery note number 00-56/03 of the company Betis DOO dated 4 April 2003, four pages of the purchase orders attached; KIF 56 Invoice/delivery note number 00-55/03 of the company Betis DOO dated 3 April 2003, one page of the purchase orders attached; KIF 55 Invoice/delivery note number 00-54/03 of the company Betis DOO dated 3 April 2003, one page of the purchase orders attached; KIF 54 Invoice/delivery note number 00-53/03 of the company Betis DOO dated 1 April 2003, one page of the purchase orders attached; KIF 52 Invoice/delivery note number 00-52/03 of the company Betis DOO dated 31 March 2003 one page of the purchase orders attached; KIF 51 Invoice/delivery note number 00-51/03 of the company Betis DOO dated 31 March 2003, one page of the purchase orders attached; KIF 50 Invoice/delivery note number 00-50/03 of the company Betis DOO dated 31 March 2003, one page of the purchase orders attached; KIF 49 Invoice/delivery note number 00-49/03 of the company Betis DOO dated 31 March 2003, one page of the purchase orders attached; KIF 48 Invoice/delivery note number 00-48/03 of the company Betis DOO dated 31 March 2003, one page of the purchase orders attached; KIF 47; Invoice/delivery note number 00-47/03 of the company Betis DOO dated 31 March 2003, one page of the purchase orders attached; KIF 46 Invoice/delivery note number 00-46/03 of the company Betis DOO dated 28 March 2003, four pages of the purchase orders attached; KIF 45 Invoice/delivery note number 00-45/03 of the company Betis DOO dated 27 March 2003, three pages of the purchase orders form attached; KIF 44 Invoice/delivery note number 00-44/03 of the company Betis DOO dated 25 March 2003, one page of the purchase orders attached; KIF 43 Invoice/delivery note number 00-43/03 of the company Betis DOO dated 21 March 2003, three pages of the purchase orders attached; KIF 42 Invoice/delivery note number 00-42/03 of the company Betis DOO dated 20 March 2003, one page of the purchase orders attached; KIF 41 Invoice/delivery note number 00-41/03 of the company Betis DOO dated 15 March 2003, three pages of the purchase orders attached; KIF 40 Invoice/delivery note number 00-40/03 of the company Betis DOO dated 14 March 2003, two pages of the purchase orders attached; KIF 39 Invoice/delivery note number 00-39/03 of the company Betis DOO dated 13 March 2003, two pages of the purchase orders attached; KIF 38 Invoice/delivery note number 00-38 /03 of the company Betis DOO dated 12 March 2003, one page of the purchase orders attached; KIF 37 Invoice/delivery note number 00-37/03 of the company Betis DOO dated 7 March 2003, three pages of the purchase orders attached; KIF 36 Invoice/delivery note number 00-36/03 of the company Betis DOO dated 7 March 2003, one page of the purchase orders attached; KIF 35 Invoice/delivery note number 00-35/03 of the company Betis DOO dated 5 March 2003, one page of the purchase orders attached; KIF 34 Invoice/delivery note number 00-34/03 of the company Betis DOO dated 28 February 2003, one page of the purchase orders attached; KIF 33 Invoice/delivery note number 00-33/03 of the company Betis DOO dated 1 March 2003, two pages of the purchase orders attached; KIF 32 Invoice/delivery note number 00-32/03 of the company Betis DOO dated 28 February

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2003, three pages of the purchase orders attached; KIF 31 Invoice/delivery note number 00-31/03 of the company Betis DOO dated 21 February 2003, one page of the purchase order attached; KIF 30 Invoice/delivery note number 00-30/03 of the company Betis DOO dated 21 February 2003, three pages of the purchase orders attached; KIF 29 Invoice/delivery note number 00-29/03 of the company Betis DOO dated 21 February 2003, one page of the purchase order attached ; KIF 28 Invoice/delivery note number 00-28/03 of the company Betis DOO dated 18 February 2003, one page of the purchase order attached; KIF 27 Invoice/delivery note number 00-27/03 of the company Betis DOO dated 12 February 2003, one page of the purchase order attached; KIF 26 Invoice/delivery note number 00-26/03 of the company Betis DOO dated 8 February 2003, one page of the purchase order attached; KIF 25 Invoice/delivery note number 00-25/03 of the company Betis DOO dated 7 February 2003, three pages of the purchase orders attached ; KIF 24 Invoice/delivery note number 00-24/03 of the company Betis DOO dated 6 February 2003, one page of the purchase order attached; KIF 23 Invoice/delivery note number 00-23/03 of the company Betis DOO dated 5 February 2003, one page of the purchase order attached; KIF 22 Invoice/delivery note number 00-22/03 of the company Betis DOO dated 3 February 2003, two pages of the purchase orders attached; KIF 21 Invoice/delivery note number 00-21/03 of the company Betis DOO dated 1 February 2003, one page of the purchase order attached; KIF 87 Invoice/delivery note number 00-80/03 of the company Betis DOO dated 26 May 2003, three pages of the purchase orders attached; KIF 20 Invoice/delivery note number 00-20/03 of the company Betis DOO dated 2 February 2003, three pages of the purchase orders attached; KIF 19 Invoice/delivery note number 00-19/03 of the company Betis DOO dated 1 February 2003, three pages of the purchase orders attached; KIF 18 Invoice/delivery note number 00-18/03 of the company Betis DOO dated 29 January 2003, one page of the purchase order attached; KIF 17 Invoice/delivery note number 00-17/03 of the company Betis DOO dated 31 January 2003, two pages of the purchase orders attached; KIF 16 Invoice/delivery note number 00-16/03 of the company Betis DOO dated 31 January 2003, one page of the purchase order attached; KIF 15 Invoice/delivery note number 00-15/03 of the company Betis DOO dated 31 January 2003, one page of the purchase order attached; KIF 14 Invoice/delivery note number 00-14/03 of the company Betis DOO dated 31 January 2003, two pages of the purchase orders attached; KIF 13 Invoice/delivery note number 00-13/03 of the company Betis DOO dated 30 January 2003, one page of the purchase order attached; KIF 12 Invoice/delivery note number 00-12/03 of the company Betis DOO dated 28 January 2003, two pages of the purchase orders attached; KIF 11 Invoice/delivery note number 00-11/03 of the company Betis DOO dated 28 January 2003, one page of the purchase order attached; KIF 10 Invoice/delivery note number 00-10/03 of the company Betis DOO dated 25 January 2003, three pages of the purchase orders attached; KIF 9 Invoice/delivery note number 00-09/03 of the company Betis DOO dated 6 January 2003,

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one page of the purchase order attached; KIF 8 Invoice/delivery note number 00-08/03 of the company Betis DOO dated 24 January 2003, one page of the purchase order attached; KIF 7 Invoice/delivery note number 00-07/03 of the company Betis DOO dated 23 January 2003, one page of the purchase order attached; KIF 6 Invoice/delivery note number 00-06/03 of the company Betis DOO dated 22 January 2003, two pages of the purchase orders attached; KIF 5 Invoice/delivery note number 00-05/03 of the company Betis DOO dated 17 January 2003, one page of the purchase order attached; KIF 4 Invoice/delivery note number 00-04/03 of the company Betis DOO dated 16 January 2003, two pages of the purchase orders attached; KIF 3 Invoice/delivery note number 00-03/03 of the company Betis DOO dated 10 January 2003, two pages of the purchase orders attached; KIF 2 Invoice/delivery note number 00-02/03 of the company Betis DOO dated 9 January 2003, one page of the purchase order attached; KIF 1 Invoice/delivery note number 00-01/03 of the company Betis DOO dated 8 January 2003, one page of the purchase order attached; KIF 27 Invoice/delivery note number 00-27/02 of the company Betis DOO dated 31 December 2002, three pages of the purchase orders attached; KIF 26 Invoice/delivery note number 00-26/02 of the company Betis DOO dated 31 December 2002, one page of the purchase order attached; KIF 25 Invoice/delivery note number 00-25/02 of the company Betis DOO dated 26 December 2002, two pages of the purchase orders form attached; KIF 24 Invoice/delivery note number 00-24/02 of the company Betis DOO dated 25 December 2002, two pages of the purchase orders attached; KIF 23 Invoice/delivery note number 00-23/02 of the company Betis DOO dated 23 December 2002, three pages of the purchase orders attached; KIF 22 Invoice/delivery note number 00-22/02 of the company Betis DOO dated 23 December 2002, three pages of the purchase orders attached; KIF 21 Invoice/delivery note number 00-21/02 of the company Betis DOO dated 23 December 2002, one page of the purchase order attached; KIF 20 Invoice/delivery note number 00-20/02 of the company Betis DOO dated 21 December 2002, three pages of the purchase orders attached; KIF 19 Invoice/delivery note number 00-19/02 of the company Betis DOO dated 20 December 2002,, two pages of the purchase orders attached; KIF 18 Invoice/delivery note number 00-18/02 of the company Betis DOO dated 20 December 2002, three pages of the purchase orders attached; KIF 17 Invoice/delivery note number 00-17/02 of the company Betis DOO dated 11 December 2002, one page of the purchase order attached; KIF 16 Invoice/delivery note number 00-16/02 of the company Betis DOO dated 11 December 2002, two pages of the purchase order attached; KIF 15 Invoice/delivery note number 00-15/02 of the company Betis DOO dated 11 December 2002,, two pages of the purchase orders attached; KIF 14 Invoice/delivery note number 00-14/02 of the company Betis DOO dated 4 December 2002, three pages of the purchase orders attached; KIF 13 Invoice/delivery note number 00-13/02 of the company Betis DOO dated 1 December 2002, two pages of the purchase orders attached; KIF 12 Invoice/delivery note number 00-12/02 of the company Betis DOO dated 30 November 2002, two pages of the

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purchase orders attached; KIF 11 Invoice/delivery note number 00-11/02 of the company Betis DOO dated 27 November 2002, two pages of the purchase orders attached; KIF 10 Invoice/delivery note number 00-10/02 of the company Betis DOO dated 26 November 2002 , two pages of the purchase orders attached; KIF 9 Invoice/delivery note number 00-09/02 of the company Betis DOO dated 26 November 2002 , two pages of the purchase orders attached; KIF 8 Invoice/delivery note number 00-08/02 of the company Betis DOO dated 23 November 2002 three pages of the purchase orders attached; KIF 7 Invoice/delivery note number 00-07/02 of the company Betis DOO dated 22 November 2002, three pages of the purchase orders attached; KIF 6 Invoice/delivery note number 00-06/02 of the company Betis DOO dated 22 November 2002, three pages of the purchase orders attached; KIF 5 Invoice/delivery note number 00-05/02 of the company Betis DOO dated 21 November 2002, three pages of the purchase orders attached; KIF 4 Invoice/delivery note number 00-04/02 of the company Betis DOO dated 21 November 2002, two pages of the purchase orders attached; KIF 3 Invoice/delivery note number 00-03/02 of the company Betis DOO dated 17 November 2002, three pages of the purchase orders attached; KIF 2 Invoice/delivery note number 00-02/02 of the company Betis DOO dated 16 November 2002, two pages of the purchase orders attached; KIF 1 Invoice/delivery note number 00-01/02 of the company Betis DOO dated 15 November 2002 , two pages of the purchase orders attached; Invoice/delivery note number 02-165/02 of the company Sidoil DOO dated 7 October 2002, one page of the purchase order attached; Invoice/delivery note number 02-164/02 of the company Sidoil DOO dated 5 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-163/02 of the company Sidoil DOO dated 5 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-162/02 of the company Sidoil DOO dated 4 October 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-161/02 of the company Sidoil DOO dated 4 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-160/02 of the company Sidoil DOO dated 28 September 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-159/02 of the company Sidoil DOO dated 27 September 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-158/02 of the company Sidoil DOO dated 27 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-157/02 of the company Sidoil DOO dated 26 September 2002 three pages of the purchase orders attached; Invoice/delivery note number 02-156/02 of the company Sidoil DOO dated 26 September one page of the purchase order attached; Invoice/delivery note number 02-155/02 of the company Sidoil DOO dated 26 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-154/02 of the company Sidoil DOO dated 26 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-153/02 of the company Sidoil DOO dated 25 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-152/02 of the company Sidoil DOO dated 25

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September 2002 one page of the purchase order attached; Invoice/delivery note number 02-151/02 of the company Sidoil DOO dated 21 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-150/02 of the company Sidoil DOO dated 21 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-149/02 of the company Sidoil DOO dated 21 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-148/02 of the company Sidoil DOO dated 20 September 2002, two pages of the purchase order attached; Invoice/delivery note number 02-147/02 of the company Sidoil DOO dated 20 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-146/02 of the company Sidoil DOO dated 20 September 2002, two pages of the purchase order attached; Invoice/delivery note number 02-145/02 of the company Sidoil DOO dated 20 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-144/02 of the company Sidoil DOO dated 19 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-143/02 of the company Sidoil DOO dated 16 September 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-142/02 of the company Sidoil DOO dated 16 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-141/02 of the company Sidoil DOO dated 14 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-140/02 of the company Sidoil DOO dated 14 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-139/02 of the company Sidoil DOO dated 14 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-138/02 of the company Sidoil DOO dated 13 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-137/02 of the company Sidoil DOO dated 10 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-136/02 of the company Sidoil DOO dated 10 September 2002 , two pages of the purchase orders attached; Invoice/delivery note number 02-135/02 of the company Sidoil DOO dated 10 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-134/02 of the company Sidoil DOO dated 10 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-133/02 of the company Sidoil DOO dated 10 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-132/02 of the company Sidoil DOO dated 10 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-131/02 of the company Sidoil DOO dated 9 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-130/02 of the company Sidoil DOO dated 7 September 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-129/02 of the company Sidoil DOO dated 7 September 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-128/02 of the company Sidoil DOO dated 7 September 2002, two pages of the purchase order attached; Invoice/delivery note number 02-127/02 of the company Betis

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DOO dated 5 September 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-126/02 of the company Sidoil DOO dated 5 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-125/02 of the company Sidoil DOO dated 5 September 2002, four pages of the purchase orders attached; Invoice/delivery note number 02-124/02 of the company Sidoil DOO dated 5 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-123/02 of the company Sidoil DOO dated 5 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-122/02 of the company Sidoil DOO dated 4 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-121/02 of the company Sidoil DOO dated 3 September 2002 one page of the purchase order attached; Invoice/delivery note number 02-120/02 of the company Sidoil DOO dated 3 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-119/02 of the company Sidoil DOO dated 3 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-118/02 of the company Sidoil DOO dated 3 September 2002, one page of the purchase order attached; Invoice/delivery note number 02-117/02 of the company Sidoil DOO dated 31 August 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-116/02 of the company Sidoil DOO dated 27 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-115/02 of the company Sidoil DOO dated 27 August 2002, four pages of the purchase orders attached; Invoice/delivery note number 02-114/02 of the company Sidoil DOO dated 27 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-113/02 of the company Sidoil DOO dated 27 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-112/02 of the company Sidoil DOO dated 27 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-111/02 of the company Sidoil DOO dated 27 August 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-110/02 of the company Sidoil DOO dated 27 August 2002 three pages of the purchase orders attached; Invoice/delivery note number 02-109/02 of the company Sidoil DOO dated 24 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-108/02 of the company Sidoil DOO dated 24 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-107/02 of the company Sidoil DOO dated 24 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-106/02 of the company Sidoil DOO dated 19 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-105/02 of the company Sidoil DOO dated 16 August 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-104/02 of the company Sidoil DOO dated 16 August 2002, one page of the purchase order attached; Invoice/delivery note number 02-103/02 of the company Sidoil DOO dated 16 September 2002, one page of the purchase orders attached; Invoice/delivery note number 02-102/02 of the company Sidoil DOO dated 13 August 2002, one page of the purchase

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orders attached; Invoice/delivery note number 02-101/02 of the company Sidoil DOO dated 13 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-100/02 of the company Sidoil DOO dated 11 August 2002 , two pages of the purchase orders attached; Invoice/delivery note number 02-99/02 of the company Sidoil DOO dated 11 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-98/02 of the company Sidoil DOO dated 9 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-97/02 of the company Sidoil DOO dated 9 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-96/02 of the company Sidoil DOO dated 22 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-95/02 of the company Sidoil DOO dated 8 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-94/02 of the company Sidoil DOO dated 8 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-93/02 of the company Sidoil DOO dated 6 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-92/02 of the company Sidoil DOO dated 5 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-91/02 of the company Sidoil DOO dated 5 August 2002, one page of the purchase orders attached Invoice/delivery note number 02-90/02 of the company Sidoil DOO dated 2 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-89/02 of the company Sidoil DOO dated 4 August 2002, one page of the purchase orders attached; Invoice/delivery note number 02-88/02 of the company Sidoil DOO dated 3 August 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-87/02 of the company Sidoil DOO dated 31 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-86/02 of the company Sidoil DOO dated 20 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-85/02 of the company Sidoil DOO dated 29 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-84/02 of the company Sidoil DOO dated 24 July 2002, , two pages of the purchase orders attached; Invoice/delivery note number 02-83/02 of the company Sidoil DOO dated 24 July 2002 , two pages of the purchase orders attached; Invoice/delivery note number 02-82/02 of the company Sidoil DOO dated 13 July 2002 , two pages of the purchase orders attached; Invoice/delivery note number 02-81/02 of the company Sidoil DOO dated 13 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-80/02 of the company Sidoil DOO dated 13 July 2002, one page of the purchase orders attached Invoice/delivery note number 02-79/02 of the company Sidoil DOO dated 13 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-78/02 of the company Sidoil DOO dated 12 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-77/02 of the company Sidoil DOO dated 12 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-76/02 of the company Sidoil DOO dated 12 July 2002, one page of the purchase orders attached; Invoice/delivery note

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number 02-75/02 of the company Sidoil DOO dated 11 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-74/02 of the company Sidoil DOO dated 6 July 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-73/02 of the company Sidoil DOO dated 5 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-72/02 of the company Sidoil DOO dated 4 July 2002 , two pages of the purchase orders attached; Invoice/delivery note number 02-71/02 of the company Sidoil DOO dated 3 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-70/02 of the company Sidoil DOO dated 3 July 2002u one page of the purchase orders attached; Invoice/delivery note number 02-69/02 of the company Sidoil DOO dated 3 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-68/02 of the company Sidoil DOO dated 2 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-67/ one page of the purchase orders attached; Invoice/delivery note number 02-66/02 of the company Sidoil DOO dated 2 July 2002, one page of the purchase orders attached; Invoice/delivery note number 02-65/02 of the company Sidoil DOO dated 1 July 2002 , two pages of the purchase orders attached; Invoice/delivery note number 02-64/02 of the company Sidoil DOOdated 30 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-63/02 of the company Sidoil DOO dated 30 June 2002 one page of the purchase orders attached; Invoice/delivery note number 02-62/02 of the company Sidoil DOO dated 30 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-62/02 of the company Sidoil DOO dated 30 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-61/02 of the company Sidoil DOO dated 30 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-60/02 of the company Sidoil DOO dated 29 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-59/02 of the company Sidoil DOO dated 28 June 2002 one page of the purchase orders attached; Invoice/delivery note number 02-58/02 of the company Sidoil DOO dated 28 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-57/02 of the company Sidoil DOO dated 28 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-56/02 of the company Sidoil DOO dated 28 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-55/02 of the company Sidoil DOO dated 28 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-54/02 of the company Sidoil DOO dated 27 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-53/02 of the company Sidoil DOO dated 27 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-52/02 of the company Sidoil DOO dated 27 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-51/02 of the company Sidoil DOO dated 27 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-50/02 of the company Sidoil DOO dated 25 June 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-

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49/02 of the company Sidoil DOO dated 25 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-48/02 of the company Sidoil DOO dated 23 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-47/02 of the company Sidoil DOO dated 21 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-46/02 of the company Sidoil DOO dated 21 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-45/02 of the company Sidoil DOO dated 21 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-44/02 of the company Sidoil DOO dated 21 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-43/02 of the company Sidoil DOO dated 21 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-42/02 of the company Sidoil DOO dated 21 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-41/02 of the company Sidoil DOO dated 19 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-40/02 of the company Sidoil DOO dated 19 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-39/02 of the company Sidoil DOO dated 19 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-38/02 of the company Sidoil DOO dated 19 June 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-37/02 of the company Sidoil DOO dated 11 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-36/02 of the company Sidoil DOO dated 11 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-35/02 of the company Sidoil DOO dated 11 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-34/02 of the company Sidoil DOO dated 10 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-33/02 of the company Sidoil DOO dated 16 June 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-32/02 of the company Sidoil DOO dated 16 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-31/02 of the company Sidoil DOO dated 15 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-30/02 of the company Sidoil DOO dated 15 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-29/02 of the company Sidoil DOO dated 12 June 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-28/02 of the company Sidoil DOO dated 11 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-27/02 of the company Sidoil DOO dated 11 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-26/02 of the company Sidoil DOO dated 11 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-25/02 of the company Sidoil DOO dated 11 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-24/02 of the company Sidoil DOO dated 10 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-23/02 of the company Sidoil DOO dated 10 June 2002, one page of the

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purchase orders attached; Invoice/delivery note number 02-22/02 of the company Sidoil DOO dated 9 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-21/02 of the company Sidoil DOO dated 9 June 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-20/02 of the company Sidoil DOO dated 8 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-19/02 of the company Sidoil DOO dated 8 June 2002, one page of the purchase orders attached; Invoice/delivery note number 02-18/02 of the company Sidoil DOO dated 31 December 2002, one page of the purchase orders attached; Invoice/delivery note number 02-17/02 of the company Sidoil DOO dated 12 December 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-16/02 of the company Sidoil DOO dated 11 December 2002, one page of the purchase orders attached; Invoice/delivery note number 02-15/02 of the company Sidoil DOO dated 11 December 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-14/02 of the company Sidoil DOO dated 3 December 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-13/02 of the company Sidoil DOO dated 29 November 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-12/02 of the company Sidoil DOO dated 27 November 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-11/02 of the company Sidoil DOO dated 26 November 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-10/02 of the company Sidoil DOO dated 26 November 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-09/02 of the company Sidoil DOO dated 23 November 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-08/02 of the company Sidoil DOO dated 22 November 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-07/02 of the company Sidoil DOO dated 21 November 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-06/02 of the company Sidoil DOO dated 20 November 2002, five pages of the purchase orders attached; Invoice/delivery note number 02-05/02 of the company Sidoil DOO dated 20 November 2002, one page of the purchase orders attached; Invoice/delivery note number 02-04/02 of the company Sidoil DOO dated 20 November 2002, one page of the purchase orders attached; Invoice/delivery note number 02-03/02 of the company Sidoil DOO dated 15 November 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-02/02 of the company Sidoil DOO dated 15 November 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-01/02 of the company Sidoil DOO dated 14 November 2002, one page of the purchase orders attached; Invoice/delivery note number 02-185/02 of the company Sidoil DOO dated 9 November 2002, one page of the purchase orders attached; Invoice/delivery note number 02-184/02 of the company Sidoil DOO dated 9 November 2002, one page of the purchase orders attached; Invoice/delivery note number 02-183/02 of the company Sidoil DOO dated 9 November 2002, four pages of the purchase orders attached; Invoice/delivery

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note number 02-182/02 of the company Sidoil DOO dated 6 November 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-181/02 of the company Sidoil DOO dated 1 November 2002, four pages of the purchase orders attached; Invoice/delivery note number 02-180/02 of the company Sidoil DOO dated 30 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-179/02 of the company Sidoil DOO dated 30 October 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-178/02 of the company Sidoil DOO dated 28 October 2002, one page of the purchase orders attached; Invoice/delivery note number 02-177/02 of the company Sidoil DOO dated 26 October 2002, one page of the purchase orders attached; Invoice/delivery note number 02-176/02 of the company Sidoil DOO dated 26 October 2002, six pages of the purchase orders attached; Invoice/delivery note number 02-175/02 of the company Sidoil DOO dated 24 October 2002, four pages of the purchase orders attached; Invoice/delivery note number 02-174/02 of the company Sidoil DOO dated 24 October 2002, one page of the purchase orders attached; Invoice/delivery note number 02-173/02 of the company Sidoil DOO dated 17 October 2002, four pages of the purchase orders attached; Invoice/delivery note number 02-172/02 of the company Sidoil DOO dated 17 October 2002, one page of the purchase orders attached; Invoice/delivery note number 02-171/02 of the company Sidoil DOO dated 17 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-170/02 of the company Sidoil DOO dated 16 October 2002, two pages of the purchase orders attached; Invoice/delivery note number 02-169/02 of the company Sidoil DOO dated 11 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-168/02 of the company Sidoil DOO dated 11 October 2002, one page of the purchase orders attached; Invoice/delivery note number 02-167/02 of the company Sidoil DOO dated 11 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-166/02 of the company Sidoil DOO dated 9 October 2002, one page of the purchase orders attached; Invoice/delivery note number 02-166/02 of the company Sidoil DOO dated 9 October 2002, three pages of the purchase orders attached; Invoice/delivery note number 02-99/03 of the company Sidoil DOO dated 20 August 2003, one page of the purchase orders attached; Structural elements of the return of goods number PKP-21, of the company Sidoil DOO dated 1 August 2003; Invoice/delivery note number 02-98/03 of the company Sidoil DOO dated 18 July 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-97/03 of the company Sidoil DOO dated 1 July 2003, one page of the purchase orders attached with the bookkeeping note number 01/03 and correction of the incorrect invoicing dated 25 June 2003.; Invoice/delivery note number 02-96/03 of the company Sidoil DOO dated 23 June 2003, one page of the purchase orders attached; Invoice/delivery note number 02-95/03 of the company Sidoil DOO dated 20 June 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-94/03 of the company Sidoil DOO dated 19 June 2003, two pages of the purchase orders attached;

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Invoice/delivery note number 02-93/03 of the company Sidoil DOO dated 14 June 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-92/03 of the company Sidoil DOO dated 12 June 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-91/03 of the company Sidoil DOO dated 6 June 2003, one page of the purchase orders attached; Invoice/delivery note number 02-90/03 of the company Sidoil DOO dated 9 June 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-89/03 of the company Sidoil DOO dated 7 June 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-88/03 of the company Sidoil DOO dated 6 June 2003, one page of the purchase orders attached; Invoice/delivery note number 02-87/03 of the company Sidoil DOO dated 6 June 2003, one page of the purchase orders attached; Invoice/delivery note number 02-86/03 of the company Sidoil DOO dated 4 June 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-85/03 of the company Sidoil DOO dated 30 May 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-84/03 of the company Sidoil DOO dated 29 May 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-83/03 of the company Sidoil DOO dated 25 May 2003, one page of the purchase orders attached; Invoice/delivery note number 02-82/03 of the company Sidoil DOO dated 26 May 2003, one page of the purchase orders attached; Invoice/delivery note number 02-81/03 of the company Sidoil DOO dated 25 May 2003, one page of the purchase orders attached; Invoice/delivery note number 02-80/03 of the company Sidoil DOO dated 21 May 2003, one page of the purchase orders attached; Invoice/delivery note number 02-79/03 of the company Sidoil DOO dated 17 May 2003, four pages of the purchase orders attached; Invoice/delivery note number 02-78/03 of the company Sidoil DOO dated 16 May 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-77/03 of the company Sidoil DOO dated 15 May 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-76/03 of the company Sidoil DOO dated 14 May 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-75/03 of the company Sidoil DOO dated 10 May 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-74/03 of the company Sidoil DOO dated 9 May 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-73/03 of the company Sidoil DOO dated 8 May 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-72/03 of the company Sidoil DOO dated 8 May 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-71/03 of the company Sidoil DOO dated 4 May 2003, one page of the purchase orders attached ; Invoice/delivery note number 02-70/03 of the company Sidoil DOO dated 3 May 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-69/03 of the company Sidoil DOO dated 3 May 2003, one page of the purchase orders attached; Invoice/delivery note number 02-68/03 of the company Sidoil DOO dated 2 May 2003, five pages of the purchase orders attached ;Invoice/delivery note number 02-67/03 of the company Sidoil

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DOO dated 2 May 2003, one page of the purchase orders attached; Invoice/delivery note number 02-66/03 of the company Sidoil DOO dated 26 April 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-65/03 of the company Sidoil DOO dated 25 April 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-64/03 of the company Sidoil DOO dated 25 April 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-63/03 of the company Sidoil DOO dated 25 April 2003, one page of the purchase orders attached; Invoice/delivery note number 02-62/03 of the company Sidoil DOO dated 25 April 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-61/03 of the company Sidoil DOO dated 24 April 2003, one page of the purchase orders attached; Invoice/delivery note number 02-60/03 of the company Sidoil DOO dated 18 April 2003, four pages of the purchase orders attached; Invoice/delivery note number 02-59/03 of the company Sidoil DOO dated 21 April 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-58/03 of the company Sidoil DOO dated 18 April 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-57/03 of the company Sidoil DOO dated 11 April 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-56/03 of the company Sidoil DOO dated 11 April 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-55/03 of the company Sidoil DOO dated 4 and 3 April 2003, six pages of the purchase orders attached; Invoice/delivery note number 02-54/03 of the company Sidoil DOO dated 4 April 2003, one page of the purchase orders attached; Invoice/delivery note number 02-53/03 of the company Sidoil DOO dated 3 April 2003, one page of the purchase orders attached; Invoice/delivery note number 02-52/03 of the company Sidoil DOO dated 1 April 2003, one page of the purchase orders attached; Invoice/delivery note number 02-51/03 of the company Sidoil DOO dated 31 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-50/03 of the company Sidoil DOO dated 31 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-49/03 of the company Sidoil DOO dated 31 March 2003,one page of the purchase orders attached; Invoice/delivery note number 02-48/03 of the company Sidoil DOO dated 31 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-47/03 of the company Sidoil DOO dated 31 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-46/03 of the company Sidoil DOO dated 31 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-45/03 of the company Sidoil DOO dated 28 March 2003, four pages of the purchase orders attached; Invoice/delivery note number 02-44/03 of the company Sidoil DOO dated 27 March 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-43/03 of the company Sidoil DOO dated 21 March 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-42/03 of the company Sidoil DOO dated 20 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-41/03 of the company Sidoil DOO dated 18 March 2003, one page of the

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purchase orders attached; Invoice/delivery note number 02-40/03 of the company Sidoil DOO dated 14 March 2003 two pages of the purchase orders attached; Invoice/delivery note number 02-39/03 of the company Sidoil DOO dated 13 March 2003 two pages of the purchase orders attached; Invoice/delivery note number 02-38/03 of the company Sidoil DOO dated 13 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-37/03 of the company Sidoil DOO dated 7 March 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-36/03 of the company Sidoil DOO dated 6 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-35/03 of the company Sidoil DOO dated 5 March 2003, one page of the purchase orders attached; Invoice/delivery note number 02-34/03 of the company Sidoil DOO dated 28 February 2003, one page of the purchase orders attached; Invoice/delivery note number 02-33/03 of the company Sidoil DOO dated 1 March 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-32/03 of the company Sidoil DOO dated 28 February 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-31/03 of the company Sidoil DOO dated 21 February 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-30/03 of the company Sidoil DOO dated 21 February 2003, one page of the purchase orders attached; Invoice/delivery note number 02-29/03 of the company Sidoil DOO dated 21 February 2003, one page of the purchase orders attached; Invoice/delivery note number 02-28/03 of the company Sidoil DOO dated 15 February 2003, one page of the purchase orders attached; Invoice/delivery note number 02-27/03 of the company Sidoil DOO dated 7 February 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-26/03 of the company Sidoil DOO dated 6 February 2003, one page of the purchase orders attached; Invoice/delivery note number 02-25/03 of the company Sidoil DOO dated 4 February 2003, one page of the purchase orders attached; Invoice/delivery note number 02-24/03 of the company Sidoil DOO dated 3 February 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-23/03 of the company Sidoil DOO dated 1 February 2003, one page of the purchase orders attached; Invoice/delivery note number 02-22/03 of the company Sidoil DOO dated 2 February 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-21/03 of the company Sidoil DOO dated 1 February 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-20/03 of the company Sidoil DOO dated 29 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-19/03 of the company Sidoil DOO dated 31 January 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-18/03 of the company Sidoil DOO dated 31 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-17/03 of the company Sidoil DOO dated 31 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-16/03 of the company Sidoil DOO dated 31 January 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-15/03 of the company

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Sidoil DOO dated 30 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-14/03 of the company Sidoil DOO dated 28 January 2003, two pages of the purchase orders attached;Invoice/delivery note number 02-13/03 of the company Sidoil DOO dated 25 January 2003, three pages of the purchase orders attached; Invoice/delivery note number 02-12/03 of the company Sidoil DOO dated 6 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-11/03 of the company Sidoil DOO dated 23 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-10/03 of the company Sidoil DOO dated 22 January 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-09/03 of the company Sidoil DOO dated 17 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-08/03 of the company Sidoil DOO dated 16 January 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-07/03 of the company Sidoil DOO dated 10 January 2003, two pages of the purchase orders attached; Invoice/delivery note number 02-06/03 of the company Sidoil DOO dated 9 January 2003, one page of the purchase orders attached; Invoice/delivery note number 02-05/03 of the company Sidoil DOO dated 8 January 2003, one page of the purchase orders attached; Invoice of the company Betis DOO number 15/300 dated 11 November 2003; Invoice of the company Betis DOO number 14/300 dated 4 November 2003; Invoice of the company Betis DOO number 13/300 dated 29 October 2003; Invoice of the company Betis DOO number 12/300 dated 14 October 2003; KIF 112, Invoice of the company Betis DOO number 11/300 dated 24 June 2003; KIF 111, Invoice of the company Betis DOO number 10/300 dated 17 June 2003; KIF 110, Invoice of the company Betis DOO number 09/300 dated 11 June 2003; KIF 91, Invoice of the company Betis DOO number 08/300 dated 3 June 2003; KIF 90, Invoice of the company Betis DOO number 07/300 dated 27 May 2003; KIF 72, Invoice of the company Betis DOO number 05/300 dated 29 April 2003; KIF 68, Invoice of the company Betis DOO number 04/300 dated 23 April 2003; KIF 61, Invoice of the company Betis DOO number 03/300 dated 15 April 2003; KIF 58, Invoice of the company Betis DOO number 02/300 dated 8 April 2003; KIF 53, Invoice of the company Betis DOO number 01/300 dated 1 April 2003; Receipt sheet of the company Betis DOO –Return of goods by the buyer number PKP-29 dated 26 October 2000; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-28 dated 26 October 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-27 dated 26 October 2003.; Receipt sheet of the company Betis DOO– Return of goods by the buyer number PKP-26 dated 26 October 2003; Records on return of goods of the company Betis DOO number 1, dated 26 October 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-25 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-24 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-23 dated 30 August 2003; Receipt sheet of the

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company Betis DOO – Return of goods by the buyer number PKP-22 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-21 dated 30 August 2003.; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-20 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-19 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-18 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-17 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-16 dated 30August 2003.; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-15 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-14 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-13 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-12 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-11 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-10 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP- 9 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP- 8 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP- 7 dated 30 August 2003.; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-6 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-5 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-4 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-3 dated 30 August 2003.; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-2 dated 30 August 2003; Receipt sheet of the company Betis DOO – Return of goods by the buyer number PKP-1 dated 30 August 2003; Invoice/delivery note number 00-183/03 of the company Betis DOO dated 10 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-182/03 of the company Betis DOO dated 9 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-181/03 of the company Betis DOO dated 9 December 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-180/03 of the company Betis DOO dated 9 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-179/03 of the company Betis DOO dated 9 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-178/03 of the company Betis DOO dated 9 December 2003, three pages of the purchase orders attached; Invoice/delivery note number 00-177/03 of the company Betis DOO dated 6 December 2003, three pages of the purchase orders attached; Invoice/delivery note number 00-176/03 of the company Betis DOO dated 6 December

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2003, two pages of the purchase orders attached; Invoice/delivery note number 00-175/03 of the company Betis DOO dated 4 December 2003, one page of the purchase orders number 55/03 attached; Invoice/delivery note number 00-174/03 of the company Betis DOO dated 4 December 2003, one page of the purchase orders number 394/03 attached; Invoice/delivery note number 00-173/03 of the company Betis DOO dated 4 December 2003, two pages of the purchase orders number 56/03 attached; Invoice/delivery note number 00-172/03 of the company Betis DOO dated 3 December 2003, one page of the purchase orders number 393/03 attached; Invoice/delivery note number 00-171/03 of the company Betis DOO dated 3 December 2003, two pages of the purchase orders number 58/03 attached; Invoice/delivery note number 00-170/03 of the company Betis DOO dated 1 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-169/03 of the company Betis DOO dated 1 December 2003, one page of the purchase orders attached of the number 57/03; Invoice/delivery note number 00-168/03 of the company Betis DOO dated 1 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-167/03 of the company Betis DOO dated 4 November 2003, three pages of the purchase orders number 33/03 attached; Invoice/delivery note number 00-166/03 of the company Betis DOO dated 1 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-165/03 of the company Betis DOO dated 1 December 2003, one page of the purchase orders attached; Invoice/delivery note number 00-164/03 of the company Betis DOO dated 4 November 2003, two pages of the purchase orders number 301/03 attached, ;Invoice/delivery note number 00-163/03 of the company Betis DOO dated 3 November 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-162/03 of the company Betis DOO dated 3 November 2003 one page of the purchase orders attached; Invoice/delivery note number 00-161/03 of the company Betis DOO dated 2 November 2003, one page of the purchase orders attached; Invoice/delivery note number 00-160/03 of the company Betis DOO dated 1 November 2003, one page of the purchase orders attached; Invoice/delivery note number 00-159/03 of the company Betis DOO dated 25 October 2003, two pages of the purchase orders number 247/03 attached; Invoice/delivery note number 00-158/03 of the company Betis DOO dated 25 October 2003 two pages of the purchase orders number 216/03 attached; Invoice/delivery note number 00-157/03 of the company Betis DOO dated 24 October 2003 one page of the purchase orders number 215/03 attached; Invoice/delivery note number 00-156/03 of the company Betis DOO dated 23 October 2003, two pages of the purchase orders number 214/03 attached; Invoice/delivery note number 00-155/03 of the company Betis DOO dated 22 October 2003, two pages of the purchase orders number 213/03 attached; Invoice/delivery note number 00-154/03 of the company Betis DOO dated 21 October 2003, one page of the purchase orders number 162/03 attached; Invoice/delivery note number 00-153/03 of the company Betis DOO dated 21 October 2003, one page of the purchase orders number 161/03 attached; Invoice/delivery note number 00-152/03 of the

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company Betis DOO dated 2 October 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-151/03 of the company Betis DOO dated 1 October 2003, one page of the purchase orders attached; Invoice/delivery note number 00-150/03 of the company Betis DOO dated 30 September 2003, one page of the purchase orders attached; Invoice/delivery note number 00-149/03 of the company Betis DOO dated 26 September 2003, one page of the purchase orders attached; Invoice/delivery note number 00-148/03 of the company Betis DOO dated 25 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-147/03 of the company Betis DOO dated 24 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-146/03 of the company Betis DOO dated 19 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-145/03 of the company Betis DOO dated 18 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-144/03 of the company Betis DOO dated 21 October 2003, one page of the purchase orders attached; Invoice/delivery note number 00-143/03 of the company Betis DOO dated 21 October 2003, one page of the purchase orders attached; Invoice/delivery note number 00-142/03 of the company Betis DOO dated 10 October 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-141/03 of the company Betis DOO dated 21 October 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-140/03 of the company Betis DOO dated 15 September 2003, one page of the purchase orders attached; Invoice/delivery note number 00-139/03 of the company Betis DOO dated 15 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-138/03 of the company Betis DOO dated 15 September 2003, four pages of the purchase orders number 266/03 attached; Invoice/delivery note number 00-137/03 of the company Betis DOO dated 15 September 2003, three pages of the purchase orders attached; Invoice/delivery note number 00-136/03 of the company Betis DOO dated 15 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-135/03 of the company Betis DOO dated 15 September 2003, one page of the purchase orders attached; Invoice/delivery note number 00-134/03 of the company Betis DOO dated 15 September 2003, three pages of the purchase orders attached; Invoice/delivery note number 00-133/03 of the company Betis DOO dated 15 September 2003, three pages of the purchase orders attached; Invoice/delivery note number 00-132/03 of the company Betis DOO dated 15 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-131/03 of the company Betis DOO dated 15 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-130/03 of the company Betis DOO dated 15 September 2003, three pages of the purchase orders attached; Invoice/delivery note number 00-129/03 of the company Betis DOO dated 15 September 2003 one page of the purchase orders attached; Invoice/delivery note number 00-128/03 of the company Betis DOO dated 21 October 2003, five pages of the purchase orders number 164/03 attached; Invoice/delivery note number 00-127/03 of the company

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Betis DOO dated 21 October 2003, three pages of the purchase orders attached; Invoice/delivery note number 00-126/03 of the company Betis DOO dated 15 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-125/03 of the company Betis DOO dated 30 August 2003, two pages of the purchase orders number 403/03 attached; Invoice/delivery note number 00-124/03 of the company Betis DOO dated 30 August 2003, four pages of the purchase orders number 402/03 attached; Invoice/delivery note number 00-123/03 of the company Betis DOO dated 30 August 2003, one page of the purchase orders number 401/03 attached; Invoice/delivery note number 00-122/03 of the company Betis DOO dated 30 August 2003, one page of the purchase orders number 401/03 attached; Invoice/delivery note number 00-121/03 of the company Betis DOO dated 30 August 2003, three pages of the purchase orders number 407/03 attached; Invoice/delivery note number 00-120/03 of the company Betis DOO dated 30 August 2003, one page of the purchase orders number 406/03 attached; Invoice/delivery note number 00-119/03 of the company Betis DOO dated 30 August 2003, four pages of the purchase orders number 405/03 attached; Invoice/delivery note number 00-118/03 of the company Betis DOO dated 30August 2003 one page of the purchase orders number 404/03 attached; Invoice/delivery note number 00-117/03 of the company Betis DOO dated 11 September 2003, two pages of the purchase orders attached; Invoice/delivery note number 00-116/03 of the company Betis DOO dated 15 September 2003, one page of the purchase orders number 611/03 attached; Invoice/delivery note number 00-115/03 of the company Betis DOO dated 4 September 2003, three pages of the purchase orders number 257/03 attached; Invoice/delivery note number 00-114/03 of the company Betis DOO dated 3 September 2003, one page of the purchase orders number 256/03 attached; Invoice/delivery note number 00-113/03 of the company Betis DOO dated 2 September 2003, two pages of the purchase orders number 700/03 attached; Invoice/delivery note number 00-112/03 of the company Betis DOO dated 30 August 2003, one page of the purchase orders attached; Invoice/delivery note number 00-111/03 of the company Betis DOO dated 29 August 2003, three pages of the purchase orders number 621/03 attached ; Invoice/delivery note number 00-110/03 of the company Betis DOO dated 28 August 2003, two pages of the purchase orders number 622/03 attached; Invoice/delivery note number 00-109/03 of the company Betis DOO dated 26 August 2003, one page of the purchase orders number 623/03 attached; Invoice/delivery note number 00-108/03 of the company Betis DOO dated 22 August 2003, one page of the purchase orders number 624/03 attached; Invoice/delivery note number 00-107/03 of the company Betis DOO dated 22 August 2003, one page of the purchase orders number 502/03 attached; Invoice/delivery note number 00-106/03 of the company Betis DOO dated 21 August 2003, two pages of the purchase orders number 501/03 attached; Invoice/delivery note number 00-105/03 of the company Betis DOO dated 20 August 2003, one page of the purchase orders number 500/03 attached; Invoice/delivery note number 00-104/03 of the company Betis DOO

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dated 14 September 2003, three pages of the purchase orders number 257/03 attached; Invoice/delivery note number 00-103/03 of the company Betis DOO dated 12 June 2003, one page of the purchase orders attached; Invoice/delivery note number 00-102/03 of the company Betis DOO dated 12 June 2003 one page of the purchase orders number 8 attached; Invoice/delivery note number 00-101/03 of the company Betis DOO dated 12 June 2003, one page of the purchase orders number 10/03 attached; Invoice/delivery note number 00-100/03 of the company Betis DOO dated 12 June 2003, five pages of the purchase orders number 17 attached; Invoice/delivery note number 00-99/03 of the company Betis DOO dated 14 September 2003, one page of the purchase orders number 258/03 attached; Invoice/delivery note number 00-98/03 of the company Betis DOO dated 14 September 2003, one page of the purchase orders number 608/03 attached; Invoice/delivery note number 00-97/03 of the company Betis DOO dated 4 June 2003, four pages of the purchase orders number 22 attached; Invoice/delivery note number 00-96/03 of the company Betis DOO dated 23 June 2003, five pages of the purchase orders number 14 attached; Invoice/delivery note number 00-95/03 of the company Betis DOO dated 20 June 2003, two pages of the purchase orders number 20 attached; Invoice/delivery note number 00-94/03 of the company Betis DOO dated 19 June 2003, three pages of the purchase orders number 9 attached; Invoice/delivery note number 00-93/03 of the company Betis DOO dated 19 June 2003, one page of the purchase orders number 14 attached; Invoice/delivery note number 00-92/03 of the company Betis DOO dated 19 June 2003, one page of the purchase orders number 10 attached; Invoice/delivery note number 00-91/03 of the company Betis DOO dated 14 June 2003, two pages of the purchase orders number 129 attached; Invoice/delivery note number 00-90/03 of the company Betis DOO dated 12 June 2003, four pages of the purchase orders number 18 attached; Invoice/delivery note number 00-89/03 of the company Betis DOO dated 14 September 2003, one page of the purchase orders number 260/03 attached; Invoice/delivery note number 00-88/03 of the company Betis DOO dated 9 June 2003, eight pages of the purchase orders number 8 attached; Invoice/delivery note number 00-87/03 of the company Betis DOO dated 14 September 2003, three pages of the purchase orders number 259/03 attached; Invoice/delivery note number 00-86/03 of the company Betis DOO dated 4 June 2003, three pages of the purchase orders number 17 attached; Invoice/delivery note number 00-85/03 of the company Betis DOO dated 30 May 2003, two pages of the purchase orders number 121 attached; Invoice/delivery note number 00-84/03 of the company Betis DOO dated 29 May 2003, two pages of the purchase orders number 120 attached; Invoice/delivery note number 00-83/03 of the company Betis DOO dated 26 May 2003, two pages of the purchase orders number 366/03 attached; Report on the audit of the company Sidoil DOO, December 2004; With les contract dated 9 November 2001 and Decision of the Constitutional Court dated 9 December 2004; Indictment of the Cantonal Prosecutor’s Office Sarajevo number 390/98 dated 1 January 1999; With les contract dated 9 November 2001; Findings of neuropsychiatrist pertaining

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to Novalija Zukić, Psychiatric Counseling Centre-Self, Tuzla dated 20 May 2005; Records o Questioning of a Suspect Novalija Zukić dated 27 February 2004 and 2 May 2004; Audit report, of the Džaferović Audit Agency for DOO Sidoil, December 2004; Evidence on a deposit of the capital stock made by Amira Gušterović for foundation of the company Betiwith dated 2 October 2002; Rent agreement for the premises at Arizona dated 25 January 2004, registered in the PU BD (Police Administration of the Brčko District) under the number 119/04 dated 27 January 2004; Rent agreement for the premises at Arizona dated 25 January 2004, registered in the PU BD under the number 118/04 dated 27 January 2004; Rent agreement for the premises at Arizona dated 25 January 2004, registered in the PU BD under the number 117/04 dated 27 January 2004; Cash payment order to cashier’s office for the paid advertisement at Avaz Radio, Vražići BD number 25/11 dated 29 November 2003; January 2004; Cash payment order to cashier’s office for the paid advertisement for the DIPOL billboard account number 2/03 dated 24 October 2002 and Avaz Radio.Vražići dated 3 November 2003; Transfer account statement number 6 dated 11 December 2002 with the original transfer orders for the same day 2/1; Transfer account statement number 8 dated 13 December 2002 with the original transfer orders for the same day 2/2; Transfer account statement number 9 dated 14 December 2002 with the original transfer orders for the same day 2/3; Transfer account statement number 31 dated 25 March 2003 with the original transfer orders for the same day 2/4; Transfer account statement number 33 dated 1 April 2003 with the original transfer orders for the same day 2/5; Transfer account statement number 47 dated 12 May 2003 with the original transfer orders for the same day 2/6; Transfer account statement number 50 dated 16 May 2003 with the original transfer orders for the same day 2/7; Rent agreement dated 25 September 2002; Rent agreement dated 1 January 2002; Rent agreement dated 22 September 2003; Agreement on o mutual administrative assistance pertaining to customs cases between Turkey and BiH dated 7 May 2004; Letter of the Law Enforcement Section sent to the Federation Prosecutor’s Office BiH dated 14 February 2005; Letter of the Federation Ministry of Finance sent to the RS Ministry of Finance dated 30 January 2004; Letter of the Law Enforcement Section sent to the Prosecutor’s Office BiH dated 22 March 2005; Letter of the Law Enforcement Section sent to the Prosecutor’s Office BiH dated 22 March 2005; Letter of the Law Enforcement Section sent to the ITA BiH dated 1 March 2005; Letter of the ITA BiH sent to the Prime minister of the Republic of Turkey, Customs section dated 15 June 2004; Letter of the Customs Administration of the FBiH sent to the Embassy of the Republic of Hungary in Sarajevo dated 23 April 2004; Report o the committed criminal offense of the Customs Administration of FBiH sent to the Cantonal Prosecutor’s Office Tuzla dated 2 March 2004; Decision of the Customs Administration, Customs Office Tuzla number P-14/03 dated 21 May 2003; Decision of the Customs Administration Sarajevo, Customs Office Zenica, number P-16-220/02 – M.B dated 23 April 2003; Official note MUPa RS-a, CJB Banja Luka, number 10-02/2-195/05 dated 12 April 2005;

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Letter of the RS MUP, CJB Banja Luka, sent to the Prosecutor’s Office BiH, number 10-02/2-230-1691/03; Sub-ledger records transactions dated 1 January 2002 -31 December 2002 of the company Sidoil DOO.; Sub-ledger records transactions dated 1 January 2002 -10 December 2002 of the company Sidoil DOO.; Invoice for transport 100/04 of the company Sidoil DOO Srebrenik; Financial records of the company Sidoil DOO dated 31 December 2003; Invoice TŠPED Tešanj, number 993, dated 5 November 2003; Invoice TŠPED Tešanj, number 994, dated 5 November 2003; Invoice TŠPED Tešanj, number 995, dated 6 November 2003; Invoice TŠPED Tešanj, number 996, dated 6 November 2003; Invoice TŠPED Tešanj, number 486 dated 9 June 2003; Invoice TŠPED Tešanj, number 487, dated 9 June 2003; Invoice TŠPED Tešanj, number 497, dated 9 June 2003; Financial records of the company Sidoil DOO Srebrenik, until 31 December 2002; Decision o entry of the data change pertaining to subject of entry into the register of companies , number U/I-629/01 dated 25 June 2001; Invoices for shipping services of the company TEŠPED, the services for the company Sidoil DOO, in Srebrenik, in 2002; Invoice/delivery note number 00-1/04 of the company Betis DOO dated 31 January 2004, one page of the order from attached; Copy of the invoice Sović Amira paid to UPI Banka in the amount of KM 5000; Rent agreement dated for business premises between the companies Sidoil DOO and Betis DOO dated 22 September 2003; Compensation statement between of the company Sidoil DOO and Betis DOO dated 31 December 2003; Contract on managing the business account- Pavlović International Bank, number 5-4-2815/2003 dated 15 July 2003; Sales contract concluded on 1 November 2002 between DOO Betis and DOO Romyng Banja Luka.; Transaction file of the bookkeeping account by items from 1 January 2002 – 31 December 2002 of the company Betis DOO; Cashier’s journal number 8 of the company Betis DOO

dated 12 May 2003; Sales contract between the company Betis DOO and Romyng Banja Luka concluded on 4 January 2003; Copy of the title deed, Government of the Brčko District, number 658 dated 20 February 2003; Free Trade Agreement between BiH and Republic of Turkey, number 483-1186-3/02 dated 20 December 2002; Records on inspection supervision of the Tax Administration FBiH, number 10-9/01-15-1-1776-176, dated 8 January 2003; Register of the parallel companies dated 15 January 2004; Certificate of tax registration of the company Olimer DOO Sarajevo, with the head office in Ilidža dated 18 November 2002; Certificate of tax registration of the company Olimer DOO Sarajevo, with the head office Bistrik dated 18 November 2002; Decision on entry into the register of companies of the company Olimer DOO Sarajevo, number UF/I-1853/00; Official note of the Tax Administration FBiH, number 10/05-1-15-2463/03 dated 8 December 2003; Official note of the Tax Administration FBiH, number 10/05-1-15-1364/02 dated 9 December 2003; Official note of the Tax Administration FBiH, number 10/05-1-15-SL/03 dated 23 November 2003; Decision o foundation of the djl Olimer Sarajevo dated 4 July 1996; Daily statement of the Payment Bureau of FBiH dated 22 February 2000; Copy of the invoice of payment made by the company Olimer djl to the amount of KM 2,672.30; Daily statement of the Payment Bureau of FBiH dated 12 December 2000; Copy of the invoice of payment made by Merhamet MDD Sarajevo,

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dated 24 February 2000 in the amount of KM 1,000.00 KM; List of the persons authorized for representation for domestic trade dated 11 July 2000; Application for entry into the register of companies of the company Oilmer DOO, no date; Power of attorney of the company Oilmer djl Sarajevo authorizing Svjetlana Pokrlić; Letter Of the Municipal Court Sarajevo sent to the expert witness Esad Šalaka dated 14 October 1996; Findings and Opinion of the expert witness Edin Habibija dated 14 February 2000; List of the persons authorized for representation of the entry subject in foreign trade operations dated 11 July 2000; Statement accepting the commitments of the company Oilmer djl dated 15 February 2000; Decision of the Federation Ministry of the Social Welfare Policy, number 06-35-316-1/99 dated 11 February 1999; Letter of the Cantonal Court in Sarajevo, number SU-808/03 dated 9 July 2003; Decision of the Higher Court Sarajevo dated 29 October 1996; Decision the Higher Court Sarajevo dated 28 October 1996; Contract on domestic payment transactions concluded between the companies ABS Banka dd Sarajevo and the company Olimer doo dated 29 December 2000; Decision on definition of the profit tax of the companies for 2001, number A.M.10-9-1-15-01 5685/2002 dated 23 April 2002; Register of the approvals for possession of weapons issued to the bodies and organizations dated 2001; Records on taking the information from a person, FMUP, number 12/10-48 dated 10 February 2004; Specification on paid customs and taxes of the company Sidoil DOO; Documentation of the UPI Bank about the company Sidoil DOO dated 31 December 2002; Official Note of the Tax Administration of the FBiH, number 10/05-1-15-0022/03 dated 6 January 2002; Decision of the Higher Court Sarajevo dated 2 February 1996; Official Note of the Tax Administration of the FBiH, number 10/05-1-15-3257/02 dated 10 December 2002; Records on inspection supervision of the Tax Administration of the FBiH, number 10-9/01-15-176/02; Decision on entry into the register of companies, UF/I-2753/00 dated 8 December 2000; List of the persons authorized for representation of the entry subject in the country dated 28 February 2000; Decision on entry into the register of companies, UF/I-1428/01 dated 7 November 2001; Amendments to the List of the persons authorized for representation in domestic payment dated 28 November 2000; Statement of the company Tange DOO dated 24 February 2000; Decision on Amendments to the Decision on Harmonization number 1/2000 dated 21 February 2000; Contract on transfer of the foundation rights dated 21 August 2001 between Mehmad Popaj and recipient Esad Avdić; Statement of Esad Avdić, no date and number; Tax Administration of the FBiH Certificate, number 10-9-2-15-9186 dated 2 November 2001; Changes of the List of the persons - authorized for representation of the entry subject in foreign trade operations dated 21 August 2001; Contract on cessation of a founder, ceding the initial capital and accession of a new founder dated 15 April 2002; Invoice of the Ministry of Finance of BiH dated 9 December 2002; Copy of the ID of Miomir Ilića dated 6 July 2001; Statement of Esad Avdić, number 10-9/01-15-1-1776-200/03 dated 20 January 2003; Statement of Miomir Ilić dated 15 April 2002; Letter of the Tax Administration of the FBiH, number 10-9-2-15-327/03-H.EĆ dated 23 January 2003; Statement on changes in the register of the business and other subjects, number II/05-061.6-52 dated 9 February 1995; Basic data on the legal entity of the Tax Administration of Bosnia and Herzegovina; Decision of the Municipal Court of Associated Labor in Sarajevo dated 1 February 1991; Decision on entry into the register of companies, number UF/I-1981/01 dated 19 December 2001; List of the persons authorized for representation of the entry

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subject in foreign trade operations dated 14 December 2001; Statement given by Velimir Ivan Miličević, certified by the Municipal Administration Service in Kiseljak on 7 December 2001; Application for entry into the register of companies dated 17 December 2001; Official Note of inspectors Mirha Omeragić and Nezir Sirec, number 10-9/01-15-1/776-206/03 dated 6 January 2003; Certificate on the filed application for the beginning – cessation of business operations dated 1 November 1991; Letter of the RS Ministry of Finance sent to the Prosecutor’s Office of BiH, number KU-05/04 dated 16 February 2004; Letter of the RS Ministry of Finance sent to the District Prosecutor’s Office in Banja Luka, number KU 64/04 dated 11 August 2004; Records on taking the information from Derviš Čavalić, FMUP, number 12/10 dated 13 February 2004; Records on taking the information from Edmir Mašić, FMUP, number 12/10-49 dated 10 February 2004; Records on taking the statement from Ćamil Kešetović, FMUP, number 12/10-49 dated 10 February 2004; Records on taking the information from Sanela Osmanović, FMUP, number 12/10-50 dated 10 February 2004; Records on taking the information from Sakib Muratović, FMUP, number 12/10-51 dated 10 February 2004; Records on taking the statement from Nihad Begić, FMUP, number 12/10-04-3-761/02 dated 25 December 2003; Records on taking the statement from Nihad Kopačić, FMUP, number 12/10 dated 22 April 2004; Records on taking the statement from Joko Petrović, FMUP, number 12/10-217 dated 20 April 2004; Records on hearing a citizen Siniša Kačevenda, RS MUPa, CJB Banja Luka, number 10-02/2-870/04 dated 3 March 2004; Records on hearing a citizen Fahrudin Likić, number 12/10-57 dated 11 February 2004; Records on taking the statement from Aleksandar Malić, RS MUP, number 10-02/2-863/04 dated 3 March 2004; Records on hearing a citizen Mirko Pucar, RS MUP, CJB Banja Luka, number 10-02/2-970/04 dated 9 March 2004; Letter of the RS MUP, CJB Banja Luka, number PP 213/03 dated 17 March 2004; Records on questioning a suspect Siniša Kočavenda, number KT-96/04 dated 3 November 2004; Records on questioning a suspect Siniša Kočavenda, number KT-96/04 dated 3 June 2004; Report of the RS MUP about Siniša Kočavenda, number KU-4/04 dated 24 February 2004; Records on taking the information from Izet Kačapora FMUP, number 12/10 dated 12 February 2004; Letter of the RS Banking Agency sent to the MUP of Republika Srpska number 02-23-288-4/200 dated 9 March 2004; Records on search of the apartment – other premises and movables, number 02-230-335/04 dated 18 February 2004 with the receipts on temporarily seized objects; Photo-documentation on search of the company Betis DOO, number 218/04 dated 26 February 2004; Decision on entry into the register of the company Vendo DOO, issued by the Cantonal Court Široki Brijeg, number U/I-00175/01 dated 10 December 2001; Certificate of the Tax Administration Široki Brijeg, number 10-7h-1/02 dated 21 December 2001; Notification on classification of the business and other agents according to the activity of the Federation Bureau of Statistics Sarajevo, number 05-23.5-1/00 dated 14 December 2001; Official note about the conversation with Dragomir Pavlović dated 4 July 2003; Documentation on registration of the company Gard – eksport/import Banja Luka; RS MUP Report, number 10-02/2-230-1691/03 dated 13 April 2004 on checks pertaining to Goran Matić and Vitomir Delić for the issued ID; RS MUP Report sent the Prosecutor’s Office BiH, number 10-02/2-230-1691/03 dated 23 March 2005; Report of the Prosecutor’s Office BiH, number 02/2-456.1/9-402-019-020/04 dated 16 February 2004; Report of the Brčko Tax Administration on Tanga DOO, number 02/2-456.1/9-402-019-020/04; Report of the Prosecutor’s Office BiH on the performed

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activities related to the company Betis DOO, number 02/2-456.1/9-939-940-019-020/04 dated 16 February 2004; Report of the Brčko District Tax Administration, number 02/2-456-1/1a-318-18-19/03 dated 15 October 2003; Official note of the Brčko Tax Administration, number 02/2-456.1/1a-318-18-18-19/03 dated 22 July 2003; Data on a tax payer Betis DOO dated 23 July 2003; Report of the Tuzla Tax Administration on inspection of registration of the company Bosna, Adađo and Splendid, number 10-3/08-02-15-369/02 dated 24 December 2002; Tax return of the company Betis DOO dated 14 February 2003; Letter of the Republic of Turkey, Customs Sub-Secretariat sent to the Federation Ministry of Finance; Documentation on registration of the company Sidoil DOO; Copy of the title deed, Srebrenik Municipality, number 03/5-30-2740/03 dated 1 October 2003; Documentation of the UPI Bank about the company Sidoil dated 3 0May 2003; Documentation of Univerzal banka about the companies Sidoil DOO and Prpolino dated 29 May 2003; Records on hearing of Eldar Malinić, RS MUP dated 5 November 2003; Information of the MUP of Republika Srpska, number 02/1-386/04 dated 30 March 2004; on Decision on entry into the register of companies, number U/I-00175/01 dated 10 December 2001; Certificate of the Široki Brijeg Tax Administration, number 10-7h-1/02 dated 21 December 2001; Administration Široki Brijeg, number 10-7h-1/02 dated 21 December 2001; Notification on classification of the business and other agents according to the activity of the Federation Bureau of Statistics Sarajevo, number 05-23.-1/00 dated 14 December 2001; Certificate of the Široki Brijeg Tax Administration, number 10-7h-1/02 dated 24 January 2002; Letter of the Brčko PU, number 08-02/8-62/04 dated 20 April 2004; List of the products with prices, no date and origin Records on hearing a citizen RS MUP, number 10-02/2-851/04 dated 3 March 2004; Copy of the ID to the name of Mehmed Salkić dated 1 December 2003 in Srebrenik, Certificate being granted the profession of independent accountant, number 99/96 dated 3 May 1996; License– authorities of the independent accountant Mehmed Salkić, number 0419/I dated 1 December 1998; Excerpt from the seminar, Yearly Settlement – 2004, January 2005, Sarajevo, photocopy of the page 483 attached, Official Gazette of the FBiH number 23, Law on Business Companies (Article 23) and photocopy of the page 1343, Official Gazette of the FBiH, number 33, Law on Tax Administration of the FBiH (Article 29); Letter on engagement in making financial reports sent to the company Betis DOO, Brčko dated 1 November 2002, attachment- contracts on performance of temporary and occasional jobs with the companies DOO Betis, DOO Mladost Tinja, DOO Ripče-trans Srebrenik, STR Mido-prom Srebrenik, DOO Šule Behrami, DOO Behrami, DOO Orimetal Srebrenik, DOO Endura Sladna, DOO EMS Brčko and Richter Srebrenik; Customs calculation of the company Sidoil DOO dated 31 December 2002; Cumulative Report on paid sales tax on goods and services of the company Sidoil DOO dated 9 January 2003; Certificate of the DOO Mladost Tinja to the name of Mehmed Salkić dated 15 September 2004; Specification in addition to payment of salaries for August 2002 in the company DOO Mladost Tinja; Payroll to be paid tocurrent accounts for August 2002 in the company DOO Mladost Tinja; Income tax file for 2004 to the name of Mehmed Salkić; Statement of calculated and paid contributions and payroll tax for 2003 filed by Mehmed Salkić; Statement of calculated and paid contributions and payroll tax for 2004 filed by Mehmeda Salkića; Certificate of the Tuzla Tax Administration Tuzla, branch office Srebrenik, number 10-3-5-49-4350-217 dated 21 February 2005; Rule book on internal job systematization of the company Sidoil DOO from September 2002; Customs

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declaration of the Srebrenik customs office of destination, number C 1951 dated 13 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 2117 dated 17 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 2182 dated 19 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 1442 dated 27 February 2003; Customs declaration of the Srebrenik customs office of destination, number C 1888 dated 12 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 1921 dated 12 March 2003; Records of the Tax Administration –Central office, number KRN-35-1/03/1 dated 12 December 2003; Records of the Tax Administration –Central office, number PMF 07-34-11688/04 dated 10 December 2003; Official note of the Tax Administration-Central Office Sarajevo dated 9 December 2003; Sub-ledger file of UPI Banka DD Tuzla dated 10 December 2003; Transactions referring to clients and accounts UPI Banka DD Sarajevo dated 10 December 2003; Transactions referring to clients and accounts UPI Banka DD Sarajevo dated 10 December 2003; Statements of account of the clients of UPI Banka DD Sarajevo dated 10 December 2003; Statements of UPI Banka DD Sarajevo from 20 June 2003 – 27 November 2003 for the company Sidoil DOO-Srebrenik; Statements of UPI Banka DD Sarajevo from 1 January 2003 – 20 June 2003 for the company Sidoil DOO-Srebrenik; Statements of UPI Banka DD Sarajevo from 1 January 2002 – 31 December 2002 for the company Sidoil DOO-Srebrenik; Statements of UPI Banka DD Sarajevo for 31 January 2001 for the company Sidoil DOO-Srebrenik; Payment slip into the account of the company Sidoil DOO dated 8 February 2002; Document of the RS MUP, CJB Banja Luka, number 08-113/04 dated 16 February 2004; Report of Nova Banjalučka banka for the legal entity Mag DOO; Account file for the period 1 January 2002 – 31 December 2002; Contract on managing the transaction account concluded between Gard Export – Import DOO Banja Luka and Eldar Malinić as a client on 18 April 2002; Decision of the RS Ministry of Finance, number 01/0601/053-1236-5081/03 dated 17 June 2003; Account opening application form in VB Banka Banja Luka; Certificate on entry into the register of the tax payers RS Ministry of Finance, number D-8538 dated 5 April 2002; Notification on classification by activity of the Republic Bureau of Statistics, number 2412B dated 5 April 2002; Decision of the Municipal Court in Banjaluka dated 1 April 2002; Certificate of the RS Ministry of Finance, number 02/01/0801-455-A262 dated 17 April 2002; Certificate on registration by the RS Ministry of Finance, number 02/01-0801/457-8013/02 dated 17 April 2002; Account opening application -Gard Export – Import dated 18 April 2002; Giro account Žiro of the company Gard Eksport – Import DOO from 1 January -31 December 2003; Signature card of the Gard Export – Import, Banjalučka banka Banja Luka dated 18 April 2002; Contract on payment transactions of Banjalučke banke, number 1352-02 dated 18 April 2002; Account opening application of Banjalučka banka dated 18 April 2002; Notification on classification by activity of the Republic Bureau of Statistics of the RS, number 24128 dated 5 April 2002; Decision of the Municipal Court in Banjaluka dated 1 April 2002; Review of the financial account for the period 1 January 2002 -31 December 2002 for the company Gard Export – Import Banja Luka; Statement of Eldar Malinić, no date and number; Contract for opening of the account in KM dated 18 April 2002; Account opening application in KM for the company Gard Export – Import Banja Luka dated 18 April 2002; Decision of the Municipal Court in Banjaluka dated 1 April 2002; Notification on classification by activity of the Republic Bureau of Statistics,

90

number 24128 dated 5 April 2002; Certificate on registration of the company Gard Export – Import Bnja Luka, number 02/01-0801/457-8013/02 dated 17 April 2002; Copy of the ID to the name of Eldar Malinić, number 13016/01 dated 5 December 2001; Information on manner of calculation and payment of sales tax of the company Gard Export – Import DOO Banja Luka, number 1/2002; Certificate on entry into the register of the tax payers RS Ministry of Finance, number D-8538 dated 5 April 2002; Certificate of the RS Ministry of Finance, number 02/01/0801-455-A262/02 dated 17 April 2002; Payment transactions of Zagrebačka banke BH DD for the period 1 January 2002 – 31 December 2002, dated 3 March 2004; Contract on opening and managing the account for domestic payment transactions of the company Export – Import Banja Luka; Account opening application for domestic and foreign payment transactions of the company Gard Export – Import DOO dated 5 April 2002; Decision of the Municipal Court Banja Luka dated 1 April 2002; Notification on classification by activity of the Federation Bureau of Statistics, number 24128 dated 5 April 2002; Copy of the ID to the name of Eldar Malinić, number 13016/01 dated 5 December 2001; Signature card of Zepter Komerc Banka DD Banja Luka dated 5 April 2002; Sub-ledger file of Zepter Komerc Banka DD Banja Luka for the period 5 April 2002 – 1 March 2004; Report on undertaken actions referring to the arrest of Sedinet Karić, FMUP, number 12/7- dated 11 December 2003; Certificate on temporarily seized items, FMUP, number 12/7-33/03 dated 10 December 2003; Official report of the FMUP, number 12/10-04-3-7616 dated 12 December 2003; Records on undertaken actions, FMUP, number 12/10 634/03 dated 31 December 2003; Official report of the FMUP, number 12/7-2-04-3-7616 dated 11 December 2003; on temporarily seized items, number 102/10-53/03 dated 10 December 2003; Report on the course of search of dwellings and other premises owned by Mehmed Salkić from Srebrenika, FMUP dated 10 December 2003; Certificate on temporarily seized items, number 12/10-52 dated 10 December 2003; Certificate on temporarily seized items, number 12/10-52 dated 10 December 2003; Certificate on temporarily seized items, number 12/10-47 dated 10 December 2003; Report u referring to implementation of the Order of the Court of BiH, FMUP, number 12/10-04-3-7616 dated 11 December 2003; Certificate on temporarily seized items, number 12/10-48 dated 10 December 2003; Official note of the Brčko District police, number 02-230 dated 18 February 2004; Records on search of dwellings, other premises and movables, number 12/10-63 dated 18 February 2004; Official note of the Court of BiH dated 23 February 2004; Report on undertaken measures and actions in the case of the company Sidoil, number 02-230-335/04 dated 30 March 2004; Record on hand over of the items by the Brčko District police, number 02-230-08/04 dated 12 March 2005; Records on take-over of the items, number 02-230-08/04 dated 12 March 2004; Letter of the Brčko District police, number 02-230-335/04 dated 18 February 2004; Letter of the Brčko District police, number 02-230-414/04 dated 26 February 2004; Letter of the Brčko District police, number 02-230-494/04 dated 26 February 2004; Letter of the Brčko District police, number 02-230-335/04 dated 2 March 2004; Business partner transactions of the DOO Tranzit Trade for the period 01 January 2003 – 31 December 2003; Business partner file for the period 1 January 2003 -31 December 2003; Business partner transactions for the period from 1 January 2003 -19 November 2003; Certificate on take-over, with the issues receipt, of the original documentation for the company Tranzit Trade DOO Trn Laktaši, number 01-219/2004 dated 12 February 2004; Contract on managing transaction account of VB

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Banke AD Banja Luka and Tranzit Trade DOO, concluded on 13 October 2003; Signature card of VB Banka AD Banja Luka dated 13 October 2003; Certified signatures of the persons authorized for representation of the company Tranzit Trade DOO dated 26 September 2003; Copy of the ID to the name of Milan Sandić, number 1819/97 dated 20 October 1997, Notification on classification by activity of the RS Bureau of Statistics, number 25941 dated 26 September 2003; Certificate on registration of the company Tranzit Trade DOO Laktaši, number 02/08/0801-455-1.79/03 dated 10 October 2003; Decision of the Municipal Court in Banjaluka dated 22 August 2003; Company by-law of the company Tranzit Trade DOO Banja Luka dated 18 August 2003; Decision on foundation of the limited liability company dated 15 August 2003; Account file for the period 1 January 2004 -31 December 2004 of VB Banka AD Banja Luka; Signature card for the company Tranzit Trade DOO dated 29 September 2007 ;Decision of the Municipal Court Banja Luka dated 22 August 2003; Certificate on registration of the company Tranzit Trade DOO Laktaši, number 02/08/0801-455-1.79/03; Official note of the MUP, CJB Banja Luka, number 1130/04 dated 16 March 2004; RS MUP document , CJB Banja Luka, number 10-02/2-33/04 dated 15 March 2004; Records on hearing of a citizen, number 10-02/2-870704 dated 3 March 2004; RS MUP document, CJB Banja Luka, number 08/04 dated 11 February 2004: Certificate on take-over, with the issues receipt, of the original documentation for the company Tranzit Trade DOO, number 01-219/2004 dated 12 February 2004; Document of the Municipal Court Banja Luka, sent to the RS MUP, CJB Banja Luka, number U/I-206/04 dated 12 February 2004; Document of the RS MUP, CJB Banja Luka, number PP 213/03 dated 17 March 2004; Document of the RS Banking Agency sent to the RS MUP, number 02-23-288-3/2004 dated 04 March 2004; Document of Nove Banke AD Bijeljina sent to RS Banking Agency, number 05-1135704 dated 1 March 2004; Document of the RS Banking Agency sent to the RS MUP, number 02-23-288-4/2004 dated 9 March 2004; Information of the RS MUP, number 02/1-386/04 dated 30 March 2004; RS MUP document, CJB Banja Luka dated 11 February 2004; Official note of the RS MUP, CJB Banja Luka, number 10-8-/01-80/04 dated 17 March 2004; Account opening application of the company Žubor Gozne DOO Čelinac; Contract on payment transactions, number 1243 dated 9 May 2003; Decision of the Municipal Court Banja Luka dated 2 April 2002; Decision of the Municipality of Čelinac, number 02/2-173-10/02 dated 28 March 2002; Notification on classification by activity of the RS Bureau of Statistics, number 24117 dated 3 April 2002; Certificate on entry into the register of the tax payers RS Ministry of Finance, number 1152 dated 20 September 2002; Copy of the ID to the name of Mile Božić, number 1200/99 dated 20 August 1999; Certificate on registration of the Ministry of Finance, number 02707/0801-457-457/02; Giro account of the company Žubor Gozne DOO Čelinac for the period 1 January 2003 – 31 December 2003; Certificate on registration of the company DOO Žubor Gozne, number 02/07/0801-457-457702 dated 25 April 2002; Decision Of the Municipal Court Banja Luka od 2 April 2002; Certificate of the Čelinac Tax Administration, number 02/07/0801-455-95/02; Contract on deposit of the money of the company Žubor Gozne DOO dated 4 April 2002; Account file for the period 1 January 2003 to 31 December 2003 of VB Banka AD Banja Luka; Contract on managing of transaction account concluded between the companies VB Banka Banja Luka and Žubor Gozne DOO dated 3 July 2003; Business account opening application of VB Banka Banja Luka dated 3 July 2003; Decision of the Municipality of Čelinac,

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number 02/2-173-24/03 dated 10 June 2002; Signature card of the company Žubor Gozne DOO dated 4 July 2003; Company by-law of the company Žubor Gozne DOO Čelinac from March 2002; Contract on opening and managing account and domestic payment transactions of Zagrebačka banka BH; Certificate on entry of the tax payers of the RS Ministry of Finance, number 1152 dated 20 September 2002; Decision of the Municipal Court Banja Luka dated 18 June 2003; Contract on foundation of the limited liability company Žubor Gozne dated 20 March 2002; Payment transactions of the company Žubor Gozne DOO Čelinac for the period 1 January 2003 -5 September 2003; Account file for the period 1 January 2002 to 31 December 2002 of the company Žubor Gozne DOO Čelinac; Payment slips on payments made by the company Žubor Gozne, 13 pieces in total; Contract on opening and managing account for domestic payment transactions between the companies Zepter komerc banka Ad Banja Luka and Žubor Gozne DOO dated 27 August 2002; Account opening application for payment transactions dated 27 August 2002; Statement issued by the company Žubor Gozne DOO dated 27 August 2002; Decision of the Municipal Court Banja Luka dated 2 April 2002; Decision of the Municipality of Čelinac, number 02/2-173-10/02 dated 28 March 2002; Sub-ledger file of the company Žubor Gozne DOO for the period from 27 August 2002 – 1 March 2004; Decision of the Municipality of Čelinac, number 02/2-173-24/03 dated 10 June 2002; Decision of the Municipal Court Banja Luka dated 18 June 2002; Transaction statement of ProCredit Banka for the period 26 June 2003 to 27 February 2004; Contract on opening of foreign currency account of Micro Enterprise Bank dd dated 26 June 2003; Statement issued by Micro Enterprise Bank dd dated 26 June 2003; Data on the account of the company Žubor Gozne DOO dated 26 June 2003; Wholesale prices calculation number 107/2002 of the company Sidoil DOO Srebrenik dated 11 October 2002; Wholesale prices calculation number 113/2002 of the company Sidoil DOO Srebrenik dated 18 October 2002; Wholesale prices calculation number 120/2002 of the company Sidoil DOO Srebrenik dated 24 October 2002; Wholesale prices calculation number 130/2002 of the company Sidoil DOO Srebrenik dated 1 November 2002; Wholesale prices calculation number 137/2002 of the company Sidoil DOO Srebrenik dated 9 November 2002; Wholesale prices calculation number 157/2002 of the company Sidoil DOO Srebrenik dated 27 November 2002; Wholesale prices calculation number 17/2002 of the company Sidoil DOO Srebrenik dated 22 June 2002; Wholesale prices calculation number 11/2002 of the company Sidoil DOO Srebrenik dated 5 June 2002; Customs declaration of the Tešanj customs office of destination, number C 84 dated 6 June 2002; Customs declaration of the Tešanj customs office of destination, number C 1137 dated 26 June 2002; Customs declaration of the Tešanj customs office of destination, number C 1168 dated 26 June 2002; Customs declaration of the Tešanj customs office of destination, number C 1503 dated 3 July 2002; Customs declaration of the Tešanj customs office of destination, number C 1515 dated 3 July 2002; Bank statements for the client Sidoil DOO issued by UPI Banke DD Sarajevo from 1 to 11 bank statements; Forwarding the requested documentation of the BiH Ministry of Finance, Tuzla customs office, number 09-1310 number D-533/03 dated 4 March 2003; Letter of the customs and finance state service sent to FBiH Ministry of Finance; Official note of the FBiH Ministry of Finance dated 4 March 2004; Payment slips on payments made by Betis DOO Brčko (267 invoices in total); Receipt on temporarily seized objects, documents of the Federation Ministry of Finance dated 15 December 2003; Order for transfer of money

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abroad of the company Betis DOO dated 18 November 2003; Order for transfer of money abroad of the company Betis DOO dated 11 November 2003; Order for transfer of money abroad of the company Betis DOO dated 28 November 2003; Order for transfer of money abroad of the company Betis DOO dated 4 November 2003; Contract on opening of foreign currency account of the company Betis DOO Brčko concluded on 26 February 2003; Contract on transaction account of UPI Banka dd Sarajevo with the company Betis DOO dated 14 October 2002; Client’s records of the Betis DOO Brčko dated 14 October 2002; Signature card of UPI Banka DD Sarajevo for disposal with the funds on the transaction account of the company Betis DOO dated 14 October 2002; Seal of the client - company Betis DOO Brčko dated 14 October 2002; Approval given to UPI Banka dd Sarajevo by the company Betis DOO Brčko dated 14 October 2002; Contract on transaction account between UPI Banka dd Sarajevo and the company Betis DOO Brčko dated 26 February 2003; Copy of the ID to the name of Amira Gušterović, number 1495798 dated 16 June 1998; Application of entry into the register companies- company Betis DOO Brčko dated 26 September 2003; Decision on amendment to the decision on founding the company Betis DOO, number 01/03 dated 26 September 2003; Rent agreement for business premises concluded between the companies Betis DOO Brčko and Sidoil DOO Srebrenik on 22 September 2003; Certificate on registration of the company Betis DOO Brčko dated 11 October 2002; Decision on entry into the register companies of the Municipal Court in the Brčko District, number D-1266/02 dated 7 October 2002; Notification on classification by activity, number 01/7-061-1-46000478100002 dated 11 October 2002; Notification on setting a temporary identification number, number 01/7-061-60004781 dated 11 October 2002; Receipt on temporarily seized objects, items and documents, number 10/05-6-KRN-35-1/03 dated 12 December 2003, Records of the Federation Ministry of Finance, number KRN-35-1/03-1 dated 12 December 2003; Bank statement of UPI Banka DD Sarajevo, Brčko branch office, until 31 December 2003 fore the company Betis DOO Brčko; Bank statement of UPI Banka DD Sarajevo, Brčko branch office, until 10 December 2003 for the company Betis DOO Brčko; Contract on opening of the account for domestic payment transactions between Raiffeisen Bank DD BIH and the company Betis DOO dated 10 September 2003; Sub-ledger file of the account of Raiffaisen bank dd BiH dated 10 December 2003; Bank statement for the client number 1 Raiffaisen bank for the company Betis DOO Brčko dated 15 September 2003; Account opening application for domestic payment transactions for the company Betis DOO; Certificate of the Brčko District Tax Administration, number 01/2-455 13094/2003; Report on activities of Brčko District Tax Administration, number 02/2-456.1/9-939-940-019-020/04 dated 16 February 2004; Records on inspection control of the Brčko District Tax Administration, number 02/2-456/1-KRN-35-1-019/03 dated 11 December 2003; Records of Brčko District Tax Administration, number 02/2-456.1/1-KRN-35-1-019/03 dated 12 December 2003; Delivery note of the Brčko District Tax Administration, number 02/2-456.1/10-KRN-35-1-019/03 dated 15 December 2003; Receipt on temporarily seized securities –items –documentation, Brčko District Tax Administration, number 02/2-456.1/1c-KRN -35-1019-020/03 dated 10 December 2003; Document of the Brčko District Tax Administration, number 02/2-456.1/10-939-940-019-020/04 dated 16 February 2004; Sub-ledger file of the Brčko District Tax Administration for the period 1 January 2003 -31 December 2003 for the company Betis DOO Brčko; Decision on entry of change of

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the data referring to entry subject in the register of companies of the Municipal Court of the Brčko District, number D-1809/03 dated 22 October 2003; Tax return- profit tax of the business company and taxable income for 2002 dated 3 February 2003; Cumulative and final calculation of excise, sales tax on products and services from 1 January to 31 December 2003 by the company Betis DOO Brčko; Annual financial statement for 2003 of the company Betis DOO Brčko; Application for registration – deregistration into the register of legal entities of the Brčko District Tax Administration dated October 2002; Decision on entry register of companies of the Brčko District Municipal Court, number D-1266/02 dated 7 October 2002; Rent Agreement concluded between Ekrem and Amira Gušterević dated 25 September 2002; Certificate o registration of the company Betis DOO dated 19 November 2003; Notification on determination of temporary registration number, number 01/7-061-60004781 dated 19 November 2003; Notification on classification the economic and other agents by activity, number 01/7-061-1-46000478100002 dated 19 November 2003; Decision of the Brčko District Government, number 06-324-795/03 dated 5 May 2003; Wholesale prices calculation number 101/2003 the company Sidoil DOO Srebrenik dated 31 October 2003; Customs declaration of the Bugojno customs office of destination number C 2915 dated 22 October 2001; Invoice of Hungary Imex Sped, number 097/02 dated 3 June 2002 sent to company Sidoil DOO Srebrenik; Invoice of Hungary Imex Sped, number 101/02 dated 9 June 2002 sent to the company Hari Merc DOO Sarajevo; Invoice of Hungary Imex Sped, number 094/2 dated 2 June 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hungary Imex Sped, number 098/02 dated 3 June 2002 sent to the company Sidoil DOO Srebrenik; Letter sent to the Federation Ministry of Finance, number 57.656/2-2002 VPOP XIL dated 5 November 2002; Invoice of Hungary Imex Sped, number 120/02 dated 1 July 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hungary Imex Sped, number 119/02 dated 1 July 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hungary Imex Sped, number 097/02 dated 3 June 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hungary Imex Sped, number 098/02 dated 3 June 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hungary Imex Sped, number 112/02 dated 17 June 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hrlic, Mađarska, number 030/02 dated 24 June 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hrlic, Mađarska, number 031/02 dated 24 June 2002 sent to the company Sidoil DOO Srebrenik; Invoice of Hungary Imex Sped, number 30/17 dated 15 January 2001; Contract of Hungary Imex Sped concluded with the company Sidoil DOO Srebrenik dated 15 May 2002; Customs declaration of the Srebrenik customs office of destination, number C 4255 dated 14 May 2003; Customs declaration of Srebrenik the customs office of destination, number C 4645 dated 22 May 2003; Customs declaration of the Srebrenik customs office of destination, number C 12019 dated 18 November 2003; Customs declaration of the Srebrenik customs office of destination, number C 12022 dated 18 November 2003; Customs declaration of the Srebrenik customs office of destination, number C 12305 dated 26 November 2003; Decision of the border sanitary inspector sent to the company Sidoil DOO dated 8 January 2003, a single customs document attached; Customs declaration of the Srebrenik customs office of destination, number C 210 dated 16 January 2003; Customs declaration of the Srebrenik customs office of destination, number C 215 dated 16 January 2003; Customs declaration of the Srebrenik customs office of destination, number C 335 dated 21 January 2003; Document

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of the Ministry of Finance Banja Luka, number 01/0303/490-2401.144/02 dated 10 September 2002; Customs declaration of the Srebrenik customs office of destination, number C 37 dated 7 January 2003; Customs declaration of the Srebrenik customs office of destination, number C 53 dated 8 January 2003; Customs declaration of the Srebrenik customs office of destination, number C 72 dated 9 January 2003; Notebook wit the inscription Helios Banovići, evidence number 22; Records on questioning of a suspect Sedinet Karić, number KT-167/03 dated 16 December 2003; Records on questioning of a suspect Sedinet Karić, number KT-167/03 dated 13 January 2004; Records on questioning of a suspect Sedinet Karić, number KT-167/03 dated 6 May 2004; Records on questioning of a suspect Mehmed Salkić, number KT-167/03 dated 15 December 2003; Records on questioning of a suspect Mehmed Salkić, number KT-167/03 dated 14 May 2003; Records on questioning of a suspect Amira Gušterović, number 12/10- dated 18 April 2004; Records on questioning of a suspect Amira Gušterović, number KT 167/03 dated 26 April 2004; Records on taking a statement from Amira Gušterević, number 12/10 dated 18 April 2004; Records on questioning of a suspect Amira Gušterović, number KT-167/03 dated 26 April 2004; Records on questioning of a suspect Amira Gušterović, number KT-167/03 dated 20 May 2004; Records on questioning of a suspect Eldar Malinić, number KT-167/03 dated 25 April 2004; Records on questioning of a suspect Eldar Malinić, number KT-167/03 dated 24 May 2004; Records on questioning of a suspect Zukić Novalije, number KT-167/03 dated 27 April 2004; Records on questioning of a suspect Novalija Zukić, number KT-167/03 dated 21 May 2004; Customs declaration of the Srebrenik customs office of destination, number C 2485 dated 27 March 2003, attachment - Records o establishing the customs value of goods, Ministry of Finance of FBiH, Tuzla Customs Office, number D-835/03 dated 27 March 2003 and Statement of the company Sidoil DOO, number 37/03 dated 27 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 4028 dated 8 May 2003; Customs declaration of the Srebrenik customs office of destination, number C 4029 dated 8 May 2003; Blue notebook A4, with the is inscription-trace 2, No.34; Customs declaration of the Srebrenik customs office of destination, number C 811 dated 5 February 2003; Brown notebook in transparent jacket; Brown notebook wit the inscription Sidoil; Nine small notebooks, red and yellow, transparent jacket; Customs declaration of the Srebrenik customs office of destination, number C 12349 dated 27 November 2003; Customs declaration of the Srebrenik customs office of destination, number C 12520 dated 2 December 2003; Customs declaration of the Srebrenik customs office of destination, number C 12521 dated 2 December 2003; Customs declaration of the Srebrenik customs office of destination, number C 12552 dated 3 December 2003; Customs declaration of the Srebrenik customs office of destination, number C 12784 dated 9 December 2003; Customs declaration of the Srebrenik customs office of destination, number C 10331 dated 12 December 2003; Customs declaration of the Srebrenik customs office of destination, number C 11027 dated 31 December 2002; Customs declaration of the Srebrenik customs office of destination, number C 335 dated 21 January 2003; Purple envelope addressed to the name Milan Blagetić, Banja Luka, with 6 pieces of blank purchase orders; Yellow envelope with different invoice forms wit the other papers; Yellow envelope with 81 invoice issued by the company Betis DOO; Yellow envelope with 16 invoices issued by the company Betis DOO; Yellow envelope with 69 invoices issued by the company Betis DOO; Survey of the customs declarations

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of the customs offices - Tuzla, Srebrenik and Tešanj.; Records o inspection supervision of the Tax Administration Tuzla, number 10-3/01-15-1579/2002 dated 30 December 2002; Sub-ledger file of UPI Banka for Hazim Fazlić; Survey of bank transaction for Sidoil DOO; Sub-ledger files for STR Alama and Tanga DOO; List of suppliers of the file for the company Sidoil DOO; Taxable income and annual balance sheet of the company Sidoil DOO for 2002; Taxable income and annual balance sheet for the company Sidoil DOO for 2003; Transaction file for the account of the company Sidoil DOO with Gard DOO for 2002; Survey of transactions of Nova banjalučka banka with the information of MUP dated 2 March 2004, Transaction file for the company Betis DOO with the company Romyng DOO for 2003; Sub-ledger file of the company Sidoil DOO for 2003 ; Tables showing the inflow of money of the company Betis DOO for 2002 and 2003; Rent agreement fort he business premises between the company Sidoil DOO and Betis DOO dated 22 September 2003; Survey of tax evaluation according to the outgoing invoices of the company Sidol to the companies Grand and Betis for 2002 and 2003; Letter of the Federation Ministry of Finance of, Tax Administration Sarajevo, number 10/02-02-2-660/04-A.Š dated 1 April 2004; Decision on entry into register of companies the company MAG DOO Tuzla, number U/I-2822/01 dated 8 August 2001; Account opening application for the company, Banjalučka banka dated 19 June 2002; Four blue notebooks and two notebooks without covers in transparent jacket; Copy of the notebook without covers indicating sales logbook per dates; List of handwritten names with two yellow notebooks; A piece of a paper on which it was written „Zaključak“ (conclusion) and at the top of the paper the seal of the company Betis DOO; Report of the Brčko District Tax Administration, number 02/2-456.1/9-939-940-019-020/04 dated 16 April 2004; Notebook A4 -with the names of those for whom some records were taken; Records of the Tax Administration Sarajevo, number 01-34-6881/01 and 02 dated 10 December 2003; Contract o opening of the account, local currency, for domestic payment transaction, Tuzlanska banka DD, number 15-01-264/00 dated 3 January 2001; List of the executed orders of Tuzlanska banka DD dated 10 December 2003; Certificate on temporarily seized objects, Federation Ministry of Finance, number FMF 01-34-2382/02 dated 10 December 2003; Specimen of the signatures, Tuzlanska banka DD Tuzla dated 3 February 2001; Receipt on temporarily seized objects, personal documents and documents, number FMF 01-34-2382/02 dated 10 December 2003; Registry file for the companies, Tuzlanska banka DD, code 03004833-33.; Certificate of the Tax Administration Tuzla, number 10-3-12/02-15-2115/01 dated 3 January 200; Notification on classification of economic agent and other agents according to activity, Federation Bureau of Statistics, Sarajevo, number 04-32.5-1/00-20046155 dated 6 March 2000; Certificate of the Payments Bureau of FBiH, number 01-2541/00 dated 29 December 2000; Decision on entry into the register of companies, number U/I-1765/99 dated 11 January 2000; Agreement of the company Sidoil DOO Srebrenik, number 15-01-264/2000 dated 3 January 2000; Motion for execution of the final ruling of the Municipal Court in Srebrenik, number Ip 153/03 dated 27 November 2003; Official note of the Tax Administration Tuzla, number 10/05-6-15/01-05-6553/01 dated 12 December 2003; Certificate of Tuzlanske banke DD Tuzla, number 3203-17418 dated 12 December 2003; Account Tuzlanska banka DD dated 21 January 2002; Sub-ledger file of Tuzlanska banka DD Tuzla, branch office Gradačac, number 13219003103515-60; Official note of the Federation Ministry of Finance, number FMF 01-34-2382/02 dated 10 December 2003;

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Receipt on temporarily seized objects of the Federation Ministry of Finance, Tax Administration Central Office, number FMF 01-34-2382/02 dated 10 December 2003; Register of giro accounts of the transactions of Tuzlanska banka DD Tuzla dated 10 December 2003; Account of Tuzlanska banka DD, branch office Srebrenik, dated 10 December 2003; Transaction files for the given batch of Tuzlanska banka DD Tuzla from January to December 2003; A list of executed orders from 1 January 2002 to 31 December 2002; Payment slip to the account of the company Sidoil DOO dated 9 January 2002; Payment slip to the account of the company Sidoil DOO dated 4 January 2002; Payment slip to the account of the company Sidoil DOO dated 14 January 2002; Payment slip to the account of the company Sidoil DOO dated 17 January 2002; Payment slip to the account of the company Sidoil DOO dated 31 January 2002; Payment slip to the account of the company Sidoil DOO dated 8 February 2002; Payment slip to the account of the company Sidoil DOO dated 13 February 2002; Payment slip to the account of the company Sidoil DOO dated 15 March 2002; Payment slip to the account of the company Sidoil DOO dated 5 April 2002; Payment slip to the account of the company Sidoil DOO dated 16 April 2002; Payment slip to the account of the company Sidoil DOO dated 18 May 2002; Payment slip to the account of the company Sidoil DOO dated 21 May 2002; Payment slip to the account of the company Sidoil DOO dated 8 June 2002; Payment slip to the account of the company Sidoil DOO dated 4 July 2002; Payment slip to the account of the company Sidoil DOO dated 9 July 2002; Payment slip to the account of the company Sidoil DOO dated 30 July 2002; Payment slip to the account of the company Sidoil DOO dated 16 September 2002; Payment slip to the account of the company Sidoil DOO dated 9 October 2002; Payment slip to the account of the company Sidoil DOO dated 8 October 2002; Payment slip to the account of the company Sidoil DOO dated 23 October 2002; Payment slip to the account of the company Sidoil DOO dated 12 December 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 7 November 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 18 October 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 17 September 2002; Statement of Tuzlanska banka DD, number 56 dated 6 September 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 5 September 2002; Statement of Tuzlanska banka DD, number 54 dated 29 August 2002; Statement of Tuzlanska banka DD, number 53 dated 28 August 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 27 August 2002; Statement of Tuzlanska banka DD, number 51 dated 19 August 2002; Statement of Tuzlanska banka DD, number 50 dated 16 August 2002; Statement of Tuzlanska banka DD, number 49 dated 14 August 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 9 August 2002; Statement of Tuzlanska banka DD, number 46 dated 25 July 2002; Payment slip to the account of the company 1 July 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 21 June 2002; Statement of Tuzlanska banka DD, number 40 dated 22 June 2002; Statement of Tuzlanska banka DD, number 39 dated 19 June 2002; Statement of Tuzlanska banka DD, number 38 dated 18 June 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 17 June 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 14 June 2002; Statement of Tuzlanska banka DD, number 35 dated 13 June 2002; Statement of Tuzlanska banka DD, number 34 dated 11 June 2002; Statement of

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Tuzlanska banka DD, number 33 dated 10 June 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 7 June 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 3 June 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 31 May 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 20 May 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 19 April 2002; Statement of Tuzlanska banka DD, number 24 dated 30 April 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 12 March 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 5 March 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 27 February 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 26 February 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 21 February 2002; Statement of Tuzlanska banka DD, number 13 dated 25 February 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 18 February 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 16 February 2002; Payment slip on payments made by the company Sidoil DOO Srebrenik dated 12 February 2002; Customs declaration of the Srebrenik customs office of destination, number C 397 dated 23 January 2003; Customs declaration of the Srebrenik customs office of destination, number C 626 dated 30 January 2003; Customs declaration of the Srebrenik customs office of destination, number C 820 dated 6 February 2003; Customs declaration of the Srebrenik customs office of destination, number C 1053 dated 14 February 2003; Customs declaration of the Srebrenik customs office of destination, number C 1082 dated 15 February 2003; Customs declaration of the Srebrenik customs office of destination, number C 1205 dated 20 February 2003; Customs declaration of the Srebrenik customs office of destination, number C 1448 dated 27 February 2003; Customs declaration of the Srebrenik customs office of destination, number C 1454 dated 27 February 2003; Customs declaration of the Srebrenik customs office of destination, number C 1510 dated 28 February 2003; Customs declaration of the customs office of destination Srebrenik, number C 1635 dated 5 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 1660 dated 5 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 1681 dated 6 March 2003; Customs declaration of the Srebrenik customs office of destination, number C 2714 dated 2 April 2003; Customs declaration of the Srebrenik customs office of destination, number C 4935 dated 29 May 2003; Customs declaration of the Srebrenik customs office of destination, number C 3486 dated 23 April 2003; Customs declaration of the Srebrenik customs office of destination, number C 3308 dated 17 April 2003; Customs declaration of the Srebrenik customs office of destination, number C 2755 dated 3 April 2003; Customs declaration of the Srebrenik customs office of destination, number C 2715 dated 2 April 2003; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-1193/2002 dated 21 June 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-1190/2002 dated 17 June 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-1194/2002 dated 21 June 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-1951/2002 dated 11 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-1952/2002 dated 11 July 2002; Request for verification of the invoice, Zenica

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customs office, number 09-11-09 D-1953/2002 dated 11 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-1954/2002 dated 11 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2031/2002 dated 26 June 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2033/2002 dated 27 June 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2090/2002 dated 4 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2096/2002 dated 5 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2096/2002 dated 5 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2097/2002 dated 5 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2098/2002 dated 5 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2100/2002 dated 5 July 2002; Request for verification of the invoice, Zenica customs office, number 09-11-09 D-2099/2002 dated 5 July 2002; Customs declaration of the Srebrenik customs office of destination, number C 2914 dated 22 October 2003 Customs declaration of the Srebrenik customs office of destination, number C 2915 dated 22 October 2003; Customs declaration of the Srebrenik customs office of destination, number C 2931 dated 23 October 2003; Customs declaration of the Srebrenik customs office of destination, number C 2932 dated 23 October 2003; Customs declaration of the Srebrenik customs office of destination, number C 3009 dated 29 October 2003; Customs declaration of the Srebrenik customs office of destination, number C 3020 dated 30 October 2003; Customs declaration of the Srebrenik customs office of destination, number C 3021 dated 30 October 2003; Customs declaration of the Srebrenik customs office of destination, number C 3169 dated 12 November 2003; Customs declaration of the Srebrenik customs office of destination, number C 3172 dated 12 November 2003; Customs declaration of the Srebrenik customs office of destination, number C 3179 dated 13 November 2003; Customs declaration of the Srebrenik customs office of destination, number C 3246 dated 19 November 2003; Customs declaration of the Srebrenik customs office of destination, number C 3247 dated 19 November 2003; Information of the Tax Administration, Tuzla central office, branch office Srebrenik, number 10-3-5-123/03 dated 15 April 2003; Sub-ledger file B of the company Sidoil DOO for the period 1 January 2003 -31 December 2003; Request for release of the advance payment of profit tax in 2003 , number 53/03 dated 4 April 2003; Tax return –profit tax of the business company and taxable income for 2003 for the company Sidoil DOO Srebrenik; Balance sheet of the company Sidoil DOO Srebrenik dated 30 January 2003; Decision for payment of the set liability, RS Ministry of Finance, number 01/0303/490-2401.144/02 dated 13 September 2002; Customs declaration of the Tuzla customs office of destination, number C 13660 dated 1 October 2002; Customs declaration of the Tuzla customs office of destination, number C 13661 dated 1 October 2002; Customs declaration of the Tuzla customs office of destination, number C 13660 dated 1 October 2003; Customs declaration of the Prahulje customs office of destination, number C 8669 dated 19 August 2003; Customs declaration of the Prahulje customs office of destination, number C 8740 dated 21 August 2003; Customs declaration of the Prahulje customs office of destination, number C 8742 dated 21 August 2003; Customs declaration of the Prahulje customs office of destination, number C 9057 dated 28 August 2003; Customs declaration of the Prahulje customs office of destination, number C 9058

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dated 28 August 2003; Customs declaration of the Prahulje customs office of destination, number C 9315 dated 3 September 2003; Customs declaration of the Prahulje customs office of destination, number C 9360 dated 4 September 2003; Customs declaration of the Prahulje customs office of destination, number C 9627 dated 10 September 2003; Customs declaration of the Prahulje customs office of destination, number C 9681 dated 11 September 2003; Customs declaration of the Prahulje customs office of destination, number C 9881 dated 16 September 2003; Customs declaration of the Prahulje customs office of destination, number C 9924 dated 17 September 2003; Customs declaration of the Prahulje customs office of destination, number C 9925 dated 17 September 2003; Customs declaration of the Prahulje customs office of destination, number C 9984 dated 18 September 2003; Customs declaration of the Prahulje customs office of destination, number C 10305 dated 24 September 2003; Customs declaration of the Prahulje customs office of destination, number C 10352 dated 25 September 2003; Customs declaration of the Prahulje customs office of destination, number C 10591 dated 30 September 2003; Customs declaration of the Prahulje customs office of destination, number C 10365 dated 25 September 2003; Customs declaration of the Prahulje customs office of destination, number C 10637 dated 1 October 2003; Customs declaration of the Prahulje customs office of destination, number C 10694 dated 2 October 2003; Customs declaration of the Prahulje customs office of destination, number C 10938 dated 7 October 2003; Customs declaration of the Prahulje customs office of destination, number C 10991 dated 8 October 2003; Customs declaration of the Prahulje customs office of destination, number C 11037 dated 9 October 2003; Customs declaration of the Prahulje customs office of destination, number C 11039 dated 9 October 2003. The Prosecutor, pursuant to the Amended Indictment, reduced the number of the witnesses whose testimonies she deemed relevant, so the following witnesses testified at trial: Selma Gubaljević, Fahrudin Hadžisalihović, Dragan Vukadin, Nurudin Hafizović, Slađan Čerkez, Sakib Kurešepi, Amira Hasanović, Ulfet Čajić, Joka Petrović, Edmira Mašić, Fahrudin Likić, Derviš Čavalić, Sakib Muratovića and Dragan Stajić. The Prosecutor proposed and defense counsel for the accused and accused agreed that, instead of their listening, the testimonies of Srda Solumović, Siniša Kačavenda, Biljana Radanović and Goran Cerić, be noted as read out at the trial before the Appellate Panel. Kerima Prašljević, financial expert, also testified at the trial before the Panel of the Appellate Division and she explained verbally her written findings and opinion of 8 June 2008 adduced as a piece of evidence to the case file. During the trial before Appellate Panel, the Prosecutor’s Office adduced the following physical evidence: Findings and opinion of Kerima Prašljivić, financial expert dated 8 June 2008; Letter MUP-CJB /Public Security Center/ Banja Luka dated 23 April 2008, number 10-02-47-234-526/08 (checks of the criminal records for Eldar Malinić); Letter of the MUP- Uniformed Police Sector, Operations Center Tuzla dated 28 April 2008, number 08-02/1-8P-047-1913/08 (checks of the criminal records for Sedinet Karić and Senida Karić); Letter of the MUP- Uniformed Police Sector, Operations Center Tuzla dated 28 April 2008, number 08-02/1-8P-047-1912/08 (checks of the criminal records for Mehmed Salkić); Letter of the Brčko District Police dated 22 April 2008, number 14.02-

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04.5/1-263/08(checks of the criminal records for Novalija Zukić); Letter of the Brčko District Police dated 22 April 2008, number 14.02-04.5/1-262/08 (checks of the criminal records for Amir Zahirović) and Decision of the Prosecutor’s Office of BiH dated 8 July 2008, number KT-167/03 (Decision on payment of fees for financial expert report to expert Kerima Prašljivić). Pursuant to the Amended Indictment of the Prosecutor’s Office of BiH dated 18 November 2009, the defense reduced the number of the witnesses who testified during the first instance proceedings and moved to listen through their testimonies. The testimony of accused Senida Karić was listened and upon the motion of the defense, with the approval of the prosecution, instead of listening of testimonies, that is, reading out of the transcripts, it was noted that the testimonies of the following witnesses were read out: Ivo Turkeša, Muamer Ahmetspahić, Joka Petrović, Darko Malinić, Eldar Malinić, Selma Husejnović, Aleksandar Pavlović, Mirko Pucar, Aleksandra Malić, Mujaga Zahirović, Šemsudin Mujčinović, Suad Glibanović, Dragana Perić, Izudin Hodžić, Siniša Gajić, Dragana Andrić, Mevludin Lipjankić, Ružica Ostojić, Mirjana Babić, Kada Jahić, Mirsad Turčinović and Amira Zahirović. Upon the motion of the defense, at trial before Appellate Panel, Enver and Vedran Beganović, financial expert witnesses, testified directly. Also, the Panel accepted the motion of the defense for additional testimony of the witnesses who had already testified during the first instance proceedings, so Senida Karić and Rahima Isić testified directly before this Panel, pertaining to the additional circumstances and based on the Amended Indictment of the Prosecutor’s Office of BiH dated 18 November 2009. Before the Appellate Panel the defense presented the following physical evidence: Records on inspection supervision dated 30 December 2002, number 10-3/01-15-1579/2002- for the company Sidoil DOO; Letter and Decision of the Tax Administration - Tuzla Cantonal Office dated 3 February 2003; Complaint of Sidoil DOO dated 21 February 2003 to the Federation Ministry of Finance, Tax Administration-Tuzla Cantonal Office; Letter and Decision of the Tax Administration-Tuzla Cantonal Office dated 26 September 2003; Letter and Decision of the Tax Administration-Tuzla Cantonal Office dated 11 November 2003; Letter and Decision of the Tax Administration-Tuzla Cantonal Office dated 17 February 2004; Supplement to the Record on inspection supervision id 14 April 2008 number 10-3/01-15-1579-PP/2002; Decision on additionally determined liabilities of the Tax Administration-Tuzla Cantonal Office dated 29 April 2008 number 10-3/01-15-1579-PP-1/02; Complaint of attorney Emir Suljagić dated 12 May 2008 filed with the Tax Administration against the Decision of tax inspectors on additionally determined liabilities dated 29 April 2008; Letter and Decision of the Tax Administration-Tuzla Cantonal Office dated 23 May 2008 number 10-3-05-05-1-285/08; Complaint of attorney Emir Suljagić dated 3 June 2008 filed with the Tax Administration against the decision of tax inspectors on additionally determined liabilities dated 23 May 2008; Letter and Judgment of the Tuzla Cantonal Court dated 19 September 2007, number U-450/05; Certificate of the Tax Administration of FBiH- Tuzla Cantonal Tax

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Office dated 3 February 2009, number 10-3/5-49-1610-58; Certificate dated 10 September 2007, 25 February 2009 and 10 September 2007 (tax payers records); Certificate number 02/5-12/II-16-6/3096; Certificate number 10-3/5-49-2430-102/09; Certificate number 10-3/5-4911783-307/07; Letter and Receipt of the Tax Administration-Tuzla Cantonal Office dated 10 February 2010, number 10-3-02-15-2-498-1/2009; Receipt on filed application for registration-deregistration from mandatory health insurance to the name DOO Sidoil- Srebrenik and Mehmed Salkić dated 6 September 20012 and 16 September 2002; Receipt on the filed application for registration-deregistration from mandatory health insurance to the name doo Sidoil Srebrenik and Mehmed Salkića dated 6 September 2002; Account sub-legder records by items to the name of the company doo Sidoil- Srebrenik for the company Braga doo Fojnica (receivables from buyers) –the period from 1 January 2002 to 31 December 2002; Account sub-legder records by items to the name of the company doo Sidoil- Srebrenik for the company Mag doo (receivables from buyers) –the period from 1 January 2002 to 31 December 2002; Account sub-legder records by items to the name of the company doo Sidoil- Srebrenik and for the company Godizak doo (receivables from buyers)- the period from 1 January 2002 to 31 December 2002; Account sub-legder records by items to the name of the company doo Sidoil - Srebrenik for the company Bosna doo Gradačac (receivables from buyers) – the period from 1 January 2002 to 31 December 2002; Account sub-legder records by items to the name of the company doo Sidoil- Srebrenik for the company Euro-Star doo Livno (receivables from buyers) – the period 1 January 2002 to 31 December 2002; Account sub-legder records by items to the name of the company doo Sidoil- Srebrenik for the company Tanga doo Sarajevo (receivables from buyers) – the period from 1 January 2002 to 31 December 2002.

Procedural Decisions of the Court Adjournment of the main trial for longer than 30 days Article 251(2) of the CPC prescribes: “The main trial that has been adjourned must recommence from the beginning if the composition of the Panel has changed or if the adjournment lasted longer than 30 days but with consent of the parties and the defence attorney, the Panel may decide that in such a case the witnesses and experts shall not be examined again and that the new crime scene investigation shall not be conducted but the minutes of the crime scene investigation and testimony of the witnesses and experts given at the prior main trial shall be used.” The main trial before the Appellate Division started for the first time on 10 December 2007 by reading out the Indictment of the BiH Prosecutor’s Office. At the said hearing, the Panel granted the Prosecution motion that the expert witness in finances, Kerima Prašljivić carry out an expert analysis because of which the main trial was adjourned.

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Due to the objective reasons, it was not possible to schedule the main trial resumption before 29 January 2009. However, pursuant to Article 251(2) of the CPC BiH, on the said date, the main trial before this Panel of the Appellate Division started from the beginning. During the further course of the proceedings, the Panel scheduled resumptions of the main trial for a month or two months in advance taking into account the necessity to reserve big courtrooms due to the fact that the proceedings were conducted against 7 accused, and also bearing in mind other obligations of other members of the Panel and the parties to the proceedings. However, despite the efforts to ensure a continuous course of the main trial, between the hearings held on 5 March 2009 and 9 April 2009, a period longer than 30 days elapsed. Therefore, on 9 April 2009, the main trial started from the beginning. The parties to the proceedings and the defense counsels agreed that the witnesses and the expert witnesses would not be heard again, so the main trial was resumed by playing the recorded testimony of the witnesses made before the said adjournment. However, even during the further course of the proceedings, the main trail was adjourned on several occasions for a period longer than 30 days.5 In every single situation, when it was necessary to adjourn the main trial for a period longer than 30 days, the Panel requested from the parties and the defense counsels to comment on the extension of the statutory deadline. In each single case, the parties and the defense counsels stated that in the further course of the proceedings they would not contest the decision on resumption of the main trial after expiration of the 30-day deadline, or request that the main trial start from the beginning. Based on this, the Panel issued a decision on adjournment of the main trial for the period after the expiration of the 30-day statutory deadline. Presentation of the Evidence for the Prosecution and the Defense The Panel accepted the motion of the parties to adduce again at the hearing before the Appellate Panel the evidence that had been already adduced during the first instance proceedings by playing the audio-recordings of the testimonies of the already heard witnesses. However, when the main trial reached the phase of presentation of the Defense evidence, the defense counsels for all the accused, with the consent of the accused, proposed that instead of playing the testimonies, due to the existing quality of the recordings, the transcripts of the testimonies of the said witnesses be adduced, more precisely, to be noted without reading that the transcripts were read out. The Prosecution had no objection to such manner of the evidence presentation. The Panel accepted this evidence after it had considered the presented proposal. To wit, given the quality of the audio-recordings available to the Court, the Panel concluded that the contents of the testimonies of the witnesses would be reviewed in the best manner just by reading the transcripts, wherein the proposal by the defense counsels on the manner of presentation

5 Between the hearings held on 9 July 2009 and 20 August 2009, 20 August 2009 and 30 September 2009, 30 September 2009 and 5 November 2009, and 3 December 2009 and 28 January 2009 /as rendered in the original/

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of the evidence only contributes to the efficient conduct of the proceedings in their entirety. The Prosecution itself proposed that the testimonies of the witnesses proposed by the Prosecution within the rebuttal of the Defense evidence, be tendered in the same manner. Therefore, pursuant to the principle of equality of arms, the Panel also granted the motion of the Prosecutor’s Office. After evaluating all the adduced evidence for the BiH Prosecutor’s Office and the Defense, individually and in their correlation, the Court decided as stated in the Operative Part of the Verdict for the reasons to follow:

A. Count I of the Indictment The Appellate Panel finds proved beyond reasonable doubt that the accused Sedinet Karić as the director of the legal entity Sidoil d.o.o. Srebrenik, and thereby a responsible person of the said legal entity, whose founder and owner is the second-accused Senida Karić, in addition to a decisive contribution of the accused Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik, in the manner as described in Section I of the Operative Part of the Verdict, during the period from 6 June 2002 to 10 December 2003, by the undertaken actions, satisfied the essential elements of the criminal offense of Tax Evasion in violation of Article 210(3) of the CC BiH, having evaded in such manner the tax on sales of goods and services in the amount of KM 2,687 532.55, in which manner they damaged the F BiH budget and thereby the budget of BiH for the said amount. The Appellate Panel based such belief on the adduced evidence of the BiH Prosecutor’s Office, primarily the objective evidence, and also the testimonies of the heard witnesses Selma Gubaljević, Amira Hasanović, Nurudin Hafizović, Sakib Kurešepi, Edmira Mašić, Sakib Muratović, Ivo Turkeš, and the finding of the expert witness in finances, Kerima Prašljivić. It indisputably follows from the objective evidence tendered into the case record that the legal entity Sidoil d.o.o Srebrenik, with its Head Office at 15 Hazima Fazlića St. in Srebrenik, register number of the subject of entry 1-10912, was founded by the accused Senida Karić. On 18 December 1998 the said legal entity was entered into the Court Register of the Cantonal Court in Tuzla6 with the accused Sedinet Karić registered as the director without limitations of authority. Furthermore, it follows from the Decision on registration into the Court Register of the Cantonal Court in Tuzla number U/I-1765/99 of 11 January 2000 that the said legal entity, under the mentioned number of the Decision, was registered with the Cantonal Court in Tuzla for the purpose of changing the form and harmonizing the status of the legal entity with the Law on Business Companies, increasing the principal amount of capital and registering its branch office. The notification on classification of the business and other subjects by the activity number 04-32-5-1/00-20046155 of 6 March 2000 indisputably proves that the said legal

6 See Exhibit T-77, Decision UI-1765/99 of 11 Janaury 2000 on the registration of business company Sidoil d.o.o. Srebrenik in the Court Register of the Cantonal Court in Tuzla (the documentation on the registration of legal entity Sidoil d.o.o. Srebrenik)

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entity was classified under the code of sub-class activity 74.820-packing activity with the identification number 20046155, wherein the classification of business subjects, which also follows from the referenced document, was made pursuant to the performed activity, that is, pursuant to the prevailing activity if the subject performs a number of activities. It follows from the registration sheets that are the constituent part of the decision on registration into the court register, that during the relevant period, the legal entity Sidoil d.o.o. Srebrenik was registered for a series of different activities both in the domestic and foreign trade, including wholesale, trade in clothes, shoes and leather products, agency in sales of different products, transport of passengers in road traffic, foreign trade in food products, non-food products and transportation of passengers in international road traffic. The data important for legal transaction were changed pursuant to the Decisions on registration of changes of the data on the subject of registration in the court register number U/I-1234/03 of 14 December 2002, U/I-300/03 of 4 April and U/I-738/03 of 9 May 2003. However, the legal entity Sidoil d.o.o. Srebrenik was only extending the scope of the activities performed, whereby the issue of its registration for performing retail sales and wholesales of non-food products in the country and abroad was not brought into question, which is the subject of charges against the accused. Given the tax regulations applicable in the relevant period, it is also indisputable that during the said period the legal entity Sidoil d.o.o. Srebrenik had the status of a registered tax payer. It follows from the documentation seized from the Tax Administration Tuzla that the ID of the said legal entity is 420900040002. Furthermore, it can be concluded from the documentary evidence, primarily the seized customs declarations, that during the 2002/2003 period, within its registered activity, the business activity of purchasing the goods from abroad, the legal entity Sidoil d.o.o. Srebrenik carried out 306 imports of goods in the total amount of KM 10, 820.627.47, mostly from Turkey and Hungary, but also from other countries from the following suppliers: Hungary impex sped Hungary, Hrlić Hungary, Almira Turkey, Sendi Design Czech Republic, B-Almaharkan Hungary, Huang Pei Yue China, When Zho China, Guncel Tukey, Trigo Plan Hungary, Ruyatekstil Turkey, Expoirter Hungary, Dona Hungary, Oznabalit Turkey, Sanko Turkey, Litongdevelop China, Avrupa Turkey, Iskodokuma Turkey, Gramndiaeuro Hungary, Djukić Hungary, Luminary Taiwan, Unitedbilion Hong Kong, Arteda Yugoslavia, Mujan Huamin China, Zhongxhin China, Quin ging Tijan China, Pejqi Hungary, Elvedina Bulgaria, Zebra Bulgaria, Ajdin Turkey and Hakan Turkey. The legal entity Sidoil d.o.o. Srebrenik performed the shipping services for these imports through the legal entities: Megašped Tuzla, Multišped Srebrenik, Tehšped Tešanj, Miskomerc Srebrenik, DNT Promet Novi Travnik, Butex Bugojno, Das Jajce, Vid Jajce, while the customs clearance of the imported goods was carried out in the Custom Offices in Tuzla, Tešanj, Srebrenik, Prahulje, Bugojno and Jajce. Furthermore, it follows from the seized financial documentation that during the relevant period the legal entity Sidoil d.o.o. Srebrenik carried out financial transactions with the legal entities indicated as buyers of the goods, namely: STR /sole trading shop/KS , STR Honda, STR Amra, STR Ursus, STR Diado, STR ASA, STR Izo Prom, STR Avis, STR M, STR AM-SA, STR Alma, STR Exclusive butik Sting, Tanga d.o.o., STR Lunar, Bosna

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d.o.o., TDI & Imper d.o.o., Gard export-import d.o.o., Euro-star d.o.o., Splendid d.o.o., STR Neda, STR Braga, Mag d.o.o., A Alkonti d.o.o., Đorđević d.o.o. Mur-sel trade d.o.o., STR Moda, La kosta butik, STR Nino, Boskomm d.o.o., Kir-zam d.o.o. and Sančo d.o.o. As mentioned earlier, the legal entity Sidoil d.o.o. Srebrenik had the status of a tax payer pursuant to the legal regulations applicable at the time of its foundation7. Pursuant to Article 13(1) of the Law on Sales Tax on Products and Services, the payer of the sales tax on the turnover of goods shall be a legal person or citizen who has sold his products to final consumers. The Law also defines what shall be considered as the sale of products intended for final use, that is, it adversely prescribes in Article 7(1) of this Law what shall not be considered as the turnover of products intended for final use: (1) sale of products, to the legal person involved in trade, and which has procured these products for further sale;… (4) import of products for further sale”. Article 8 of the same Code prescribes the terms under which it is possible to exempt the legal entity selling the goods from the obligation to pay sales tax, that is, the terms under which this obligation is transferred to other legal entity, the buyer of the goods. As prescribed by Article 8 of the Law on Sales Tax on Products and Services: „The products referred to in Article 7, paragraph 1, subparagraphs 1, 2 and 5 of this Law can be sold to the buyers referred to in that Article by the legal person performing production activities, legal person involved in trade and registered for carrying out wholesale activities, and undertaking registered for import activities under the following terms: (1) that the products are sold from warehouses or other selling places debited with these products at their sales prices but not including the sales tax on the product or transit (wholesale); (2) that products are sold on the basis of the buyer’s written order for each individual purchase, including the obligatory issuance of an invoice and non-cash payment (by transfer from the buyer’s transfer account to the transfer account of the seller, by compensation, cession and the like); (3) that, prior to having taken over the products, i.e. prior to the issuance of the invoice, a buyer has provided the seller with a written statement, i.e. specification of materials, which must be enumerated, dated and signed by an authorised person, that the buyer will use the purchased products exclusively for the purposes referred to in Article 7, paragraph 1, subparagraphs 1, 2 and 5 of this Law; (4) that the buyer has entered into the invoice for the sale of products the note that the products have been sold without the sales tax being calculated, and on the basis of a written statement, i.e. specification of materials; (5) that a seller attaches the received buyer’s statement, i.e. specification list of the materials, to the copy of the invoice for the sold products. It is indisputable that the legal entity Sidoil d.o.o. Srebrenik was registered for import of textile and other types of goods and that it imported the said goods during the 2002 and 2003 period from different suppliers, mostly from Turkey and Hungary, but also from other countries in Europe and Asia. Ultimately, the Defense did not contest this fact either. It is also indisputable that the legal entity Sidoil d.o.o. Srebrenik, that is, the accused as a responsible person, did not calculate and pay sales tax in the amount of KM 2, 687,532.55 for the imported goods. However, during the proceedings, a disputable question was raised as to whether the obligation to pay sales tax in the said amount was 7 Law on Sales Tax on Products and Services

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indeed the obligation of the legal entity Sidoil d.o.o. Srebrenik, which is the basis of the Indictment of the BiH Prosecutor’s Office or was the obligation to pay sales tax transferred to the legal entities which bought the said products. Given the foregoing quoted statutory provisions, the legal entity Sidoil d.o.o. Srebrenik would be exempted from paying the sales tax, that is, this obligation would be transferred to the buyers of the goods had it sold the goods for the purpose of further sales, in addition to the fulfillment of other requirements prescribed by Article 8 of the Law on Sales Tax. In that case, the essential element of the criminal offense set forth in Article 210(2) of the CC BiH would not be satisfied and therefore there could be no discussion on the existence of the criminal offense itself. On the other hand, if it is proven correct that the actual turnover of goods between the legal entity Sidoil d.o.o. Srebrenik and the legal entities indicated as buyers of its products did not exist, more precisely, that the legal entity Sidoil d.o.o. Srebrenik sold the goods to third parties and that it was the sale for final consumption, namely that the requirements set forth in Article 8 of the Law on Sales Tax were not satisfied, the legal entity Sidoil d.o.o. Srebrenik would be considered a payer of the tax in the said amount because the requirements for exemption from the tax payment would not be satisfied. Therefore, the decisive fact for the existence of the referenced criminal offense per se is to establish whether actual sales of goods existed between the legal entity Sidoil d.o.o. Srebrenik and the legal entities appearing in the financial documentation as buyers of the referenced goods. Based on the adduced evidence, the Appellate Panel established that the legal entity Sidoil d.o.o. Srebrenik is obliged to pay sales tax in the amount established in the Operative Part of the Verdict. To wit, the requirements prescribed by the law, whose satisfaction is necessary in order to transfer the obligation to pay sales tax on the buyer of the goods were not satisfied in this particular case. This is so because it follows from the evidence that the goods imported from abroad by the legal entity Sidoil d.o.o. Srebrenik were sold during the relevant period to unknown persons as the goods intended for final consumption and not to the legal entities listed in the Operative Part of the First Instance Verdict for further sales, as the accused tried to present by giving false information on the facts important for the determination of the amount of tax liabilities. Upon a prior arrangement with the owners of the companies that appeared as the buyers of the goods, the accused Sedinet Karić and Senida Karić agreed that they would provide the accused with blank signed and sealed purchase orders of their legal entities (listed in the Operative Part of the Verdict). Such arrangement included the agreements with Amira Zahirović, the owner and director, and thereby the responsible person of the legal entity Betis d.o.o. Brčko and Eldar Malinić, the owner and director, and thereby the responsible person of the legal entity Gard export-import d.o.o. Laktaši. These companies were the legal entities which, according to the financial documentation, bought fictitiously the largest quantities of the goods from the legal entity Sidol d.o.o. Srebrenik, that is, through which the legal entity Sidol evaded the largest amount of tax (KM 1, 359,177.32 through Betis and KM 961,560.95 through the legal entity Gard export import). This was done in

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order to present based on the said documentation that the goods were sold to those legal entities for further sale, although there were no actual sales of the goods between them. The accused Novalija Zukić used to take over the money packed in the envelopes and gained through the sales of goods to unidentified persons for cash at the reception of the Park Motel. This was the place where different persons used to leave the money on a daily basis. The seat of the legal entity Sidoil d.o.o. Srebrenik was also in the same facility. Novalija Zukić used to deposit money on the accounts of the said legal entities which would be thereafter transferred to the accounts of the legal entity Sidoil d.o.o. opened with 4 commercial banks8, by noting that they were payments for the purchased goods. As the chief of the accounting in the legal entity Sidoil d.o.o. who controlled and reviewed all the entries and produced final tax calculations, Mehmed Salkić enabled the execution of the plan of the accused Sedinet Karić as the responsible person in the legal entity Sidoil d.o.o. Srebrenik, more specifically, that the business operations of the legal entity Sidoil d.o.o. Srebrenik be presented through the financial documentation as lawful operations in terms of performing the wholesales to buyers for further sale and thereby to avoid the legal obligation to pay sales tax. Finally, the role of the accused Besim Jahik is something without which the execution of the referenced criminal offense would hardly be possible. This is so because it follows from the documentary evidence seized during the search of his apartment and a series of blank sealed dispatch notes and invoices that he was tasked with the distribution of the goods to the buyers who used to purchase the goods for cash, and at the same time fill in blank sealed dispatch notes and invoices obtained in advance from the companies that appeared as fictitious buyers of the goods. This was done for the purpose of producing the referenced documentation in the Sidoil book keeping records and thereby making the book keeping records regular and lawful. The Appellate Panel based the foregoing established state of facts primarily on the finding and opinion of the expert witness in finances, Kerima Prašljivić to which the Panel gave its credence in its entirety. The Panel found the finding and opinion convincing, complete, and produced in accordance with the rules of the professional practices. The Panel also found that it was supported with the other adduced evidence. The expert witness presented the referenced finding and opinion at the main trial before the Appellate Panel on 29 January 2009 when she was directly examined by the Prosecution. At the following main trial held on 12 February 2009, the Defense had an opportunity to cross-examine her. In addition to the finding of expert witness Kerima Prašljivić, the conclusion of the Panel on the non-existence of actual sales of goods is based on the testimonies of the witnesses who were directly examined during the first instance proceedings, and whose testimonies, that is, the recordings of the testimonies were played before the Panel of the Appellate Division. Based on a detailed analysis of the financial documentation seized during the search of the business facilities of the legal entity Sidoil d.o.o. Srebrenik, expert witness Prašljivić

8 Tuzlanska bank Srebrenik, account number 1321500309483333, UPI bank Gračanica, account number 1452001100109802, Universal bank Srebrenik 1650659900097290 and Raiffeisen bank Srebrenik, account number 1610500002380075

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concluded that the sales of the goods that were presented through the said financial documentation were not actually carried out. As explained by the expert witness, the goods invoiced by the legal entity Sidoil d.o.o. Srebrenik were not delivered to the legal entities that were indicated in the Indictment as buyers of the goods given that there was no evidence through the financial documentation that those buyers received the goods in their selling facilities. The expert witness established that the legal entities appearing as buyers of the goods did not have warehouses, namely that they did not have a license for the storage of goods on wholesale9, except for sole trading stores registered for trade. However, the goods that were presented through the financial documentation as the goods whose sales were carried out were the goods with low prices and large quantities and for the storage thereof, as pointed out by the expert witness in her presentation, large storage facilities would be required which the referenced legal entities, even the sole trading stores per se that were registered for trade, did not have. The expert witness also excluded the possibility of the sales of goods in transit given that for such sales invoices-dispatch notes of the legal entity Sidoil d.o.o. Srebrenik had to be signed “not only by the buyer from the legal entity Sidoil d.o.o. Srebrenik but also by the legal entity-buyer who purchased the goods in transit10”. This requirement was not satisfied in this particular case. It follows from the financial documentation that the biggest buyers of the goods from the legal entity Sidoil d.o.o. Srebrenik are the legal entities Betis d.o.o. Brčko, owned by the accused Amira Zahirović and Gard export-import d.o.o. Banja Luka, owned by the accused Eldar Malinić. During the relevant period, as concluded by expert witness Prašljivić based on the available financial documentation, the legal entity Sidoil d.o.o. Srebrenik invoiced for the legal entity Betis d.o.o. Brčko the goods in the total value of KM 7,123,235.03 and for the legal entity Gard export-import d.o.o. Banja Luka the goods in the value of KM 4, 972,022.03. Given that these are very large amounts, the expert witness also analyzed the business operation statements of accounts and the transaction accounts of the said two legal entities and concluded the following:

a) until May 2003, the inflow into the accounts of the legal entity Betis d.o.o. Brčko originated from the legal entity Roming and thereupon, from May 2003, when the cooperation with the legal entity Roming ceased, it originated from the legal entities Žubor gozne, Savić, Jankulina Komerc, Tranzit Trade and Bromeks. For all these legal entities, it was established that they were established for the purpose of money laundering.

b) inflow into the accounts the of the legal entity Gard export-import d.o.o. Banja Luka originated from the legal entities Mag, Vendo, Bimit, Aca system, Olimer. These legal entities are unavailable, parallel or fictitious companies.11

9 See the transcript in the case KPŽ-44/05 of 29 January 2009, direct examination of expert witness Kerima Prašljivić, page 39. 10 ibidem 11 Parallel companies are the companies for which valid documentation on registration exists. However, those companies have the same name and the seat as an already existing legal entity, which in its business operations does not come into contact and does not know the legal entities with which the parallel company allegedly operated; Fictitious companies are the companies that have a decision on registration but they

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In addition, the legal entity Tanga d.o.o. and Bosna d.o.o. that appeared as buyers from the legal entity Sidoil d.o.o. Srebrenik were unavailable to the tax authorities, while the legal entity Mag is a non-existing company. By bringing the conclusions drawn by expert witness Kerima Prašljivić in her finding and opinion in connection with the other evidence adduced during the criminal proceedings, the Panel concluded that the business operations of the legal entity Sidoil d.o.o. Srebrenik were typical operations for the commission of the criminal offense of Tax Evasion. To wit, based on the prior agreements of the accused Sedinet Karić and Senida Karić with the owners of the legal entities, alleged buyers, including Amira Zahirović and Eldar Malinić, as the owners and responsible persons of the legal entities Betis and Gard export-import, the legal entity Sidoil d.o.o. Srebrenik came into possession of blank signed purchase orders of the said legal entities12, that were thereupon filled in with a note that these legal entities were exempted from the sales tax payment. These legal entities-alleged buyers would then present fictitiously in their business documentation that they sold the goods allegedly bought from the legal entity Sidoil d.o.o. Srebrenik to third legal entities, which were found to be fictitious, non-existing or parallel companies or the companies which were established, as proved, for the purpose of money laundering. These legal entities would transfer the money, previously obtained from the accused Sedinet Karić and brought in cash by the accused Novalija Zukić to the accounts of the legal entities Betis and Gard export-import as payment for the purchased goods. Subsequently, these two legal entities would then pay the same amount of money on the accounts of the legal entity Sidoil d.o.o. Srebrenik as payment for the allegedly purchased goods. The said money flow was not accompanied by the sales of goods. Instead, the legal entity Sidoil d.o.o. Brčko would sell the goods imported from Hungary and Turkey to third persons for cash, failing to pay tax on these goods although it was obliged to calculate and pay the said tax. Furthermore, in support of the foregoing conclusion of the Trial Panel goes the fact that expert witness Kerima Prašljivić established and presented at the main trial that the financial documentation of the legal entity Sidoil d.o.o. Srebrenik is irregular from the aspect of the tax legislation given that it does not contain all the information on the recipient of the goods, transportation means used for transportation of the goods and the persons who transported it, the persons who issued the goods and took over the products, the places where the goods were taken over and delivered. All this must be included in

were never registered at court; Unavailable companies are the companies that are registered, but never existed in the place that was indicated as their seat or that were registered based on forged ID cards. 12 During the search of the legal entity Sidoil d.o.o. Srebrenik, a book of dispatch notes of the legal entity Betis d.o.o. Brčko was found. Eleven dispatch notes were verified by the seal of this legal entity, as well as a cash receipt with a seal of Betis d.o.o. Brčko on its cover pages with numbers 0048520 to 004855, 15 blank signed and sealed purchase orders of the legal entity Gard export-import d.o.o. Banja Luka. In the apartment of Besim Jahik, even 81 invoice were found in an envelope at which it was written “for distribution of goods” with the registration number of the vehicle, verified by the Betis seal, 15 blank verified purchase orders of the company Gard export-import d.o.o. Banja Luka and other legal entities that were alleged buyers of the legal entity Sidoil d.o.o. Srebrenik.

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the documentation so that it can serve as a basis for the exemption from the sales tax payment. Also, purchase orders contain statements on exemption from sales tax payment. However, in a large number of cases, the statements were not numbered and dated, and as such, according to the expert witness, could not serve as a basis for exemption from the payment of sales tax even if the sales were carried out for further resale. On the other hand, the Court did not accept the finding and opinion of the expert witnesses in finances hired by the Defense, Enver and Vedran Beganović from the Džaferović Auditing Company because these expert witnesses draw the conclusion on the existence of actual sales of the goods exclusively on the basis of formal analysis of the financial documentation. To wit, according to the Panel, even a completely regular financial documentation cannot be considered evidence that actual sales of the goods were carried out. The finding and opinion of the expert witnesses of the Džaferović Auditing Company is entirely contradictory to the finding and opinion of expert witness Kerima Prašljivić. It is exclusively based on the analysis of the financial documentation from the formal aspect, that is, the analysis of those facts that could theoretically constitute the evidence proving the existence of business relation between the legal entity Sidoil d.o.o. Srebrenik and the legal entities appearing as buyers of the goods, while apparently regular financial documentation per se would not mean that a factual business relation existed indeed. The finding of expert witness Beganović has no basis in the other evidence unlike the finding and opinion of expert witness Kerima Prašljivić, which is consistent with the other evidence and which through a detailed analysis of all circumstances of the case at hand, in addition to the analysis of the financial documentation from the formal aspect, also analyzed the facts and the circumstances based on which a conclusion can be drawn on the existence or non-existence of actual, factual business relation. This is important for the establishment of existence of the referenced criminal offense per se. As already stated, the finding of Kerima Prašljivić, that is, the conclusion that no actual sales of goods existed between the legal entity Sidoil d.o.o. and the legal entities indicated as buyers, according to the Panel, is also based on the testimonies of the examined witnesses for the Prosecution and the material documentation that was reviewed by the Panel. However, prior to considering their testimonies and evaluating them, the Panel considered formal objection raised by the Defense for the accused in relation to some of this evidence. To wit, the Defense stated that the testimony of the witnesses Selma Gubaljević and Dragan Stajić were obtained by a severe abuse of the statutory authorizations by the Prosecution. This is so because witness Selma Gubaljević was granted immunity and abolished from the criminal prosecution at the Cantonal Court in Tuzla for which reason this witness gave an entirely untrue testimony in favor of the Prosecution. Witness Dragan Stajić acted in the same manner after he had entered with the BiH Prosecution a guilty plea agreement based on which he was imposed a suspended sentence. According to the Defense, that is why the Court’s decision cannot be based on their testimonies.

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Therefore, according to the Panel, prior to the evaluation of the adduced evidence, it was necessary to establish whether it was correct that the said evidence should be considered unlawful evidence that cannot constitute the basis for rendering the verdict. The issue of lawfulness of evidence is governed by Article 10 of the CPC BiH. In fact, this Article prescribes what should be considered unlawful evidence. Pursuant to Article 10(2) of the CPC BiH, unlawful evidence would be the evidence obtained through violation of human rights and freedoms prescribed by the Constitution and international treaties ratified by Bosnia and Herzegovina, or evidence obtained through essential violation of the CPC BiH. To wit, it is indisputable that the BiH Prosecutor’s Office granted immunity to witness Selma Gubaljević and entered a guilty plea agreement with the accused Dragan Stajić. However, nothing suggests that human rights and freedoms prescribed by the Constitution and international treaties were violated. Furthermore, both the immunity and the guilty plea agreement constitute the instruments prescribed by the CPC BiH. An immunity, if granted pursuant to Article 84 of the CPC BiH and a guilty plea agreements if made in accordance with Article 231 of the CPC BiH, do not constitute unlawful actions by the Prosecution, but on the contrary, the acting in accordance with the provisions of the CPC BiH based on the discretion given to the prosecutor by the legislator. Considering that it was not found in the case at hand that the Court acted in violation of the provisions of the CPC BiH in evaluating the agreement concluded between the accused Dagan Stajić and the Prosecutor, nor were the criminal proceedings initiated against Selma Gubaljević for giving false testimony, the Panel concluded that the submissions of the Defense pointing to an alleged unlawfulness of the evidence obtained in the described manner, were ill-founded and therefore it refused them as unfounded, having concluded that in the concrete case, the evidence cannot be classified under Article 10(2) of the CPC BiH. However, the Panel additionally kept its attention on addressing and establishing the probative strength of the evidence obtained in such manner, that is, whether this evidence had the same probative strength as any other testimony of the witnesses or any other evidence, and also if and to which extent this evidence could be given credence. Our legal system applies the principle of free evaluation of evidence as provided for in Article 15 of the CPC BiH from which it ensues that “The right of the Court, … to evaluate the existence or non-existence of facts shall not be related or limited to special formal evidentiary rules.” In addition to the quoted principle of free evaluation of evidence, by Article 281(2) of the CPC BiH, that prescribes that the Court is obligated to conscientiously evaluate every item of evidence and its correspondence with the rest of the evidence and, based on such evaluation, to conclude whether the fact(s) have been proved, the legislator imposes a certain limitation on the Court in the procedure of evaluation of evidence, all with a view to exercising the right of the accused to a fair trial guaranteed by Article 6 of the European Convention on Human Rights (ECHR).13 13 See the Judgemnt X-KR-05/24 of 29 July 2010, reference to the case law of the Constitutional Court of BiH, p.12.

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In the case at hand, the Defense brings into question the probative strength of the testimony of the witness who entered a plea guilty agreement with the Prosecution or was granted immunity. The referenced issue was the subject of consideration of the Constitutional Court of BiH14. Regarding this issue, the Panel will present the view of the Constitutional Court which it finds applicable in the case at hand. To wit, the conclusion of the Constitutional Court is that it is not disputable that the testimonies of the witness who entered a guilty plea agreement or was granted immunity can be used as evidence in the criminal proceedings, that equal criteria are applied in evaluating such evidence like for evaluating all other evidence, and that the presumption of credibility or incredibility is not applied to such evidence. In the stated decision, the Constitutional Court noted that (although such witnesses can frequently be unreliable, it is not per se the reason not to give credence to the testimony of such witness”. The testimonies of such witnesses are the evidence that the Court evaluates as any other evidence based on its free evaluation. In the said decision, the Constitutional Court established a violation of the appellant’s right to a fair trial not because the convicting verdict was based exclusively on the testimony of the witness who entered a guilty plea agreement or was granted immunity but because the Court convicted the appellant based on an arbitrary evaluation of the evidence, failing to provide an appropriate explanation of its decision and failing to consider all the evidence. In doing so, the view of the European Court of Human Rights is also that a convicting verdict cannot be established in a decisive part only on the testimonies of the witnesses with whom the accused could not be faced. Given that the accused had a possibility to cross-examine both disputed witnesses, and as previously stated it is indisputable that the said testimonies can be evidence in the criminal proceedings in terms of Article 15 of the CPC BiH, the Panel evaluated this evidence individually and in relation to all other evidence in accordance with Article 281 of the CPC BiH, all with a view to correct establishing of the facts decisive for rendering the verdict. Prior to evaluating each single piece of evidence, it should be noted that in the part of the Verdict to follow, the Panel will not refer to the testimonies of all witnesses individually, particularly those not important from the aspect of reviewing the correctness of the Defense submissions, or to each single peace of the documentary evidence tendered in the case record. The Panel reviewed each document and evaluated the testimonies of all the witnesses and thereby decided on their reliability and the probative strength. However, in the further course of presentation, the Panel will refer to the evidence that was relevant for drawing the conclusion on the existence of the criminal offense and the guilt of the accused. In his testimony15 played before the Appellate Panel, witness Sakib Kurešepi stated that 15 blank verified purchase orders of the Gard export-import Company owned by Eldar Malinić had been found in the apartment of Besim Jahik as well as 81 invoices verified

14 See M.Š., AP-661/04 (Constitutional Court of BiH), Decision on Admissibility and Merits, 22 April 2005. 15 See the transcript in the case KPV-15/04 of 17 March 2005

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by the seal of Betis Company owned by Amira Zahirović; that a number of blank sealed purchase orders belonging to different legal entities had been found in the Sidoil office in the Park Motel, and the seals themselves about which the owners of the respective legal entities stated that they did not know how they existed in the Sidoil Company because they possessed their own seals; that seals were found during the search of the legal entity Sidoil was also confirmed by witness Nurudin Hafizović and the photo-documentation on the search carried out from which it can be seen that the seals were hidden in a yellow bag in a closet. All legal entities, whose seals and blank verified purchase orders were found in the search, are the legal entities that appeared in the financial documentation as alleged buyers of the legal entity Sidoil. The foregoing supports the conclusion of the Panel that no actual sales were carried out between the legal entity Sidoil d.o.o. Srebrenik and the said legal entities. To wit, the seals of third legal entities were obviously used to verify the false financial documentation in order to create an appearance that the legal entities, whose seals are in question, purchased the goods from the legal entity Sidoil d.o.o. Srebrenik and that they assumed the obligation to pay sales tax. However, the seal of a legal entity is something which is kept “locked”, well kept in the seat of the legal entity and only certain persons have access to the seals. The Defense adduced no piece of evidence to explain the finding of the seals of the third legal entities hidden in the closet of the legal entity Sidoil d.o.o. Srebrenik. Therefore, the only conclusion that can be drawn by bringing the said evidence into relation with the other adduced evidence, particularly the purchase orders verified by the seals of these legal entities that were analyzed by expert witness in finances Kerima Prašljivić, is the conclusion already drawn by the Panel, more precisely, that the seals of the third legal entities were used for fictitious verification of the financial documentation, all in order to commit the referenced criminal offense. The Prosecution witness, Amira Hasanović, who participated in the search of the business premises of the legal entity Sidoil d.o.o. Srebrenik in the capacity of a tax administration inspector and thereafter drafted a Record on inspection control (Exhibit T-50) testified16 on the payments made to the accounts of Sidoil d.o.o. Srebrenik by alleged buyers. Among those buyers, the biggest were Gard export-import and Betis, in addition to STR KS, STR Honda, STR Tanga et al., which made almost daily payments to the Sidoil accounts in round figures and the amounts which frequently did not exceed per one payment the amount of KM 30,000.00, being the amount that are subject to financial control. Also, the payments made to the accounts of the legal entity Sidoil d.o.o. Srebrenik by the legal entities Gard export-import and Betis were not accompanied by invoices but these were round figures which equaled the amounts that were on the same or previous day paid to the accounts of these legal entities by their alleged buyers, while fictitious, non-existing or parallel companies partially appeared as their buyers. It further ensues from her testimony that from the financial documentation of the legal entity Sidoil d.o.o. Srebrenik it follows that it also performed business operations with the legal entities that were not registered with responsible courts (Bosna Gradačac, Eurostar Livno, Godizak Kladanj and Mag Tuzla), which represent fictitious, parallel or unavailable companies. All the foregoing, particularly the facts that the money transfers were mostly effectuated in the amounts not exceeding KM 30,000.00, that the payments 16 See the transcript in the case KPV-15/04 of 18 March 2005

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were not accompanied with the invoices but were expressed in round figures, indicate that fictitious, non-existing or parallel companies operated exactly in the manner that is customary in the commission of the criminal offenses of tax evasion and related criminal offenses. During the proceedings, the Defense pointed to possible partiality of the said witness and stated that as an employee of the tax administration, she participated in the search of the legal entity Sidoil Srebrenik premises, even that upon the Prosecution order she produced the Record on inspection control and that she should have been examined as a witness expert in the referenced criminal proceedings because of which, according to the Defense, her testimony cannot be given credence. The Panel considered the foregoing objection of the Defense and concluded that, given the fact that witness Amira Hasanović acted as an official person of the Tax Administration of the FBiH, she had to act in an impartial manner during the search of the legal entity Sidoil d.o.o. Srebrenik and the subsequent review of the seized documentation. At the main trial, the witness testified about her observations that resulted from the review of the financial documentation and did not present her opinion, which is in the criminal proceedings an exclusive privilege of expert witnesses, and certainly not of witnesses. The Panel considered her testimony in correlation with the other adduced evidence and found that the testimony of this witness was consistent with and supplemented the finding and opinion of expert witness in finances, Kerima Prašljivić, and that it was consistent with the other adduced Prosecution evidence. Therefore, the Panel used her testimony as the supporting evidence on the state of facts established based on the other evidence and the conclusion that the operations of the legal entity Sidoil d.o.o. Srebrenik were the operations customary for the criminal offense of tax evasion. The Panel found the confirmation in her testimony for the conclusion that the actual sales as presented in the financial documentation of the legal entity Sidoil d.o.o. Srebrenik were never carried out. That the money flow which was not accompanied by actual sales of goods is in question the Panel also concludes from the testimony of witness Ivo Turkeš17, a book keeper in the legal entity Gard export-import d.o.o. Banja Luka. This witness confirmed that unusually large amounts of cash had been paid into the accounts of Gard export-import. Although he assumed that the legal entity Gard export-import had to have a warehouse, which according to expert witness in finances Kerima Prašljivić constituted one of the requirements for this legal entity to be able to purchase the goods for further sale, and based on what the legal entity Sidoil d.o.o. Srebrenik could be exempted from sales tax payment, he has never seen such evidence in form of a rental invoice or the like. Furthermore, it is not logical that he, as a book keeper of the referenced legal entity could not establish the origin of money paid into the accounts of the legal entity Gard export-import Banja Luka and that he had no explanation for millions paid into its accounts, which was in the accompanying banking documentation presented only as “cash deposit”. The only explanation for such inflow of cash on its account could be that the legal entity Gard export-import Banja Luka made millions through the retail sale activity. According to the Panel, the book keeper should have known about it. 17 See the transcript in the case KPV-15/04 of 8 April 2005

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Witness Siniša Kačavenda, the owner and director of Bromex d.o.o. Company testified at the main trial on 18 April 2005 that he established the referenced company urged by his acquaintance. All his business activity implied signing a series of cash receipts and papers not knowing what they represented and what their purpose was. It follows from his testimony that the company performed no sales of goods and that money was only transferred through this company based on the documentation signed by Kačavenda. Although the legal entity Bromex is not one of the legal entities appearing as a direct buyer from Sidoil, it is the company from whose account the money was transferred to the account of the legal entity Betis18 which was, as stated earlier, the biggest alleged buyer from the legal entity Sidoil d.o.o. Srebrenik. The money was transferred through the Betis account to the Sidoil accounts. Witness Joka Petrović, to whose name the STR KS was registered and witness Ulfet Čajić, to whose name the STR Honda was registered, although both stores were owned by the accused Senida Karić, are also important for the Panel in drawing the conclusion that the actual sales between the legal entity Sidoil d.o.o. Srebrenik and the legal entities registered to their name did not exist. Ulfet Čajić testified that the daily proceeds at the stand amounted to KM 100-50019. Joka Petrović testified the daily proceeds amounted to KM 100-200.20 By bringing the said testimonies into relation to the financial documentation that was the subject of analysis of witness experts in finances, the Panel concludes that with the daily proceeds of KM 100, 200 or 500, for 6 working days in a week, as testified by Joka Petrović, it was in no way possible to make the turnover of KM 282,551.24 during the period from 8 June to 16 September, which is the period during which the legal entity Sidoil operated with the STR KS and the STR Honda. This is the amount of the alleged invoice value of the goods delivered by the legal entity Sidoil to the STR KS or KM 325,697.71, which is the alleged invoiced value of the goods delivered by the legal entity Sidoil to the STR Honda. Therefore, it follows from the foregoing that the money flows did not accompany the goods flow. The fictitious documentation seized during the search of the legal entity Sidoil points to the existence of an obvious intention on the part of Sedinet Karić, as the director and responsible person, and Senida Karić, as the founder and owner of the referenced legal entity, to present their business operations as lawful through the false documentation and to create a belief by providing false facts and information important for the determination of sales tax payment liability that the obligation to pay sales tax was transferred to alleged buyers of the goods. Thereby the essential elements of the criminal offense of Tax Evasion in violation of Article 210 of the CC BiH were fully satisfied. Given that by acting in the said manner tax was evaded in the amount that considerably exceeds the amount of KM 200,000.00, the essential elements of a grave form of the same criminal offense prescribed in Article 210(3) of the CPC BiH were also satisfied.

18 From the account of the legal entity Bromex, the amount of KM 625,000.00 was transferred to the Betis account which ensues from the finding and opinion of expert witness Kerima Prašljivić of 8 June 2008 19 See the transcript in the case KPV-15/04 of 15 April 2005 20 See the transcript in the case KPV-15/04 of 19 April 2005

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It follows from the testimony of witnesses Edmira Mašić and Sakib Muratović,21 who worked as receptionists in the Park Motel during the relevant period that different persons use to leave the money, packed in envelopes, at the reception desk of the Park Motel. Both witnesses mentioned Novalija Zukić as one of the persons for whom the money was left and who took it over. The receptionists recorded in a journal, a certain type of diary, the amounts that were indicated on the envelopes. In this diary, which was reviewed by the Panel, the name “Novko” was repeated on a number of times, which is a nickname of Novalija Zukić. Although he knew the person who took over the money exclusively by the nick name Novko, witness Sakib Muratović recognized him in the courtroom as the accused Novalija Zukić. In this manner, he was undoubtedly brought into relation with the legal entity Sidoil d.o.o. Srebrenik, Park Motel owned by Sedinet Karić and the accused Sedinet Karić. However, as submitted by the Defense for this accused, Novalija Zukić was never employed in this legal entity. Witness Selma Gubaljević, who herself performed the same type of activity, also testified about the operations of the legal entity Sidoil d.o.o. Srebrenik and shopping tours to Turkey that were organized by this legal entity. This witness presented a whole series of details related to the operations of the legal entity Sidoil d.o.o. Srebrenik. However, given the Amended Indictment of the BiH Prosecutor’s Office by which all actions of the accused were qualified as the criminal offense of Tax Evasion in violation of Article 273(3) of the CC FBiH and not Giving Gifts in violation of Article 381(1) of the CC FBiH and Customs Fraud in violation of 216(1) and (3) of the CC BiH, these details are no more important for this case due to which the Panel will not analyze this part of her testimony and will focus only on the presented facts that are related to the factual description of the actions that correspond with the Amended Indictment. This witness testified22 on the organization of shopping tours by the legal entity Sidoil d.o.o. Srebrenik to Turkey. She emphasized that buyers would give cash for the goods to “Sido” or Besim. A part of money which buyers from the Arizona market gave for the goods, “Sido” would send to Turkey. The rest of this money was used for closing the goods flows, that is, the accused Novalija Zukić would take the cash to Banja Luka where fictitious companies deposited money into their transaction accounts and provided purchase orders (with statements on exemption from sales tax). In this manner, the obligation to pay sales tax was transferred from the legal entity Sidoil d.o.o. Srebrenik to fictitious companies- alleged buyers, while the money itself was again transferred to the Sidoil accounts. Witness Selma Gubaljević personally knew Novalija Zukić. On one occasion, he himself told her that he “was laundering money” and receiving in return 5% of the value concerned. Also, the witness knew the fact of leaving the money at the reception desk in the Park Motel and that the receptionists kept records about it in their diary. The witness testified that she knew that one of the companies used for the money transfer was Betis d.o.o. Brčko, and also that Sedinet Karić himself helped Amira Zahirović (Gušterović during the relevant period) to open a company, which Amira had personally told her. Although this is an indirect witness, as pointed out by the Defense, who testified primarily about the issues that she had heard from others and who is not an eye-witness to

21 See the transcript in the case KPV-15/04 of 19 April 2005 22 See the transcript in the case KPV-15/04 of 10 May 2005

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the actions taken by the accused, the Panel found that her testimony can be given credence. Relevant for the Panel from her testimony are primarily the submissions of the witness that she presented based on what she had heard not from anybody, but from the accused Amira Zahirović and Novalija Zukić. In addition, the fact that the witness performed the same type of activity as the legal entity Sidoil d.o.o. Srebrenik makes the Panel believe that she might be certainly interested in the operations of this legal entity and that she knew how it operated because during the relevant period the legal entity Sidoil d.o.o. Srebrenik was her competition at the market. Given that the Panel has earlier concluded that the immunity granted to this witness by the Prosecutor does not constitute an obstacle to use her testimony as evidence in rendering the verdict, having evaluated it separately and in relation to the other evidence, the Panel found that this testimony complemented the conclusions drawn based on the other evidence, that is, that the criminal offense was committed exactly in the manner as stated in the Operative Part of the Verdict. The Panel also considered the testimonies of the Defense witnesses, the evidence given by the accused and the documentary evidence submitted in the case record. However, the Panel found that the said evidence is not of such importance so as to bring into question the decision on the merits of this case. Precisely, the said evidence did not bring into suspicion the conclusion of the Court that no actual sales were carried out between the legal entity Sidoil d.o.o. Srebrenik and the other legal entities referenced in the Operative Part of the Verdict. As earlier emphasized, this is a key fact on which the existence of the criminal offense per se depends. The material documentation submitted in the case record itself, certificates of the Tax Administration from which it ensues that the legal entity Sidoil d.o.o. Srebrenik had no outstanding debts based on indirect tax do not prove that the conclusion of the Court regarding the referenced issue is incorrect. To wit, only upon an analysis of the facts on which the amount of tax base and the amount of tax liability depend, which was addressed by expert witness Kerima Prašljivić, it is possible to establish with certainty which facts were given or concealed by the tax payer with an intention to evade tax and contributions and which were given or concealed without such intention, upon which it finally depends whether the criminal offense was committed and. what its qualification is.23 The Panel also considered the testimonies of witnesses Mujaga Zahirović and Šemsudin Mujčinović. They testified that they had worked on loading and unloading the goods in the warehouse of the legal entity Betis d.o.o. Brčko. However, it ensues from the evidence of objective nature that the legal entity Betis d.o.o. Brčko had an office space of 33.43m2 while there is no evidence on the existence of any warehouse. The Defense tried to prove the said fact by the testimonies of the mentioned witnesses who allegedly worked for Amira Zahirović (Mujaga Zahirović and Šemsudin Mujčinović). The Panel found the testimonies of these witnesses unreliable. In the absence of the documentary evidence that must have existed had the said legal entity Betis d.o.o. Brčko indeed owned a warehouse, the Panel concluded that the only space that was in possession of this legal entity was the office space of 33.43m2 which certainly could not be used for storage of large quantities of the goods whose sales in millions were presented in the financial documentation. 23 See the Commentary on the CC BiH, p. 693.

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Therefore, in the case at hand, the Panel found beyond reasonable doubt that Sedinet Karić, as the director and responsible person, and Senida Karić, as the founder and owner of the legal entity Sidoil d.o.o. Srebrenik, did not present in the financial documentation of their legal entity the actual sales of the goods that were carried out. Instead, having acted with an intention to avoid paying sales tax on goods and services, by obtaining blank signed purchase orders with statements of fictitious buyers that they were buying goods for further sales, including the purchase orders of the legal entities Betis d.o.o. Brčko and Gard export-import d.o.o. Laktaši, they presented in the financial documentation that the goods were sold to the said legal entities for further sale so that on this basis they could be exempted from paying sales tax. However, given the fact that the financial documentation did not accompany the actual flows of the goods and that the goods were actually sold to third, unknown buyers for cash due to which there was no basis to be exempted from sales tax payment, the legal entity Sidoil d.o.o. Srebrenik avoided paying sales tax having acted in such manner. By the Indictment of the BiH Prosecutor’s Office number KT-167/03 of 18 November 2009, the Prosecution charged the accused Sedinet Karić as a direct perpetrator of the criminal offense of Tax Evasion, while the other accused, Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik, were charged as accomplices. However, the Panel found that by the actions of the accused, who were according to the Indictment of the BiH Prosecutor’s Office qualified as accomplices, much bigger contribution was realized in the commission of the referenced criminal offense than the contribution required by the legal qualification of an accomplice, which gives to their activities the quality of co-perpetration. Although Sedinet Karić is the director and responsible person of the legal entity Sidoil d.o.o. Srebrenik, and thereby de iure and de facto responsible for the commission of the referenced criminal offense, the role of the second-accused Senida Karić, as the founder and owner of this legal entity, cannot be disregarded. It follows from the testimonies of the heard witnesses Rahima Isić and Selma Husejnović,24 the employees in the Sidoil accounting, that Senida Karić was actively involved in the operations of this legal entity and that she was their direct connection with the director. Because of the foregoing, the Panel finds that she de facto undertook the acts of commission of the referenced criminal offense in terms of coordination with alleged buyers, giving orders to the employees in the accounting service as to the manner in which they should fill in the financial documentation and that de facto, having acted with direct intent, she contributed in a decisive manner to the referenced criminal offense committed by her husband. Although at first glance the acts of the accused Amira Zahirović and Eldar Malinić have the character of the acts of aiding and abetting because they gave the blank signed and verified purchase orders of their legal entities at disposal of the legal entity Sidoil, the fact that they appear as the directors and responsible persons in the legal entities Betis and Gard export-import respectively, through which tax was evaded in the largest amounts (KM 1359 177.39 and KM 961,560.95), clearly points to a decisive contribution of the 24 See the transcript in the case KPV-15/04 of 27 May 2005

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accused Amira Zahirović and Eldar Malinić in the commission of the referenced criminal offense.The Panel drew the conclusion on their responsibility from the seized material documentation among which a series of blank verified purchase orders, invoices, and dispatch notes of these legal entities were found. Witness Selma Gubaljević also testified that the legal entity Betis was one of the companies used for money transfers. The Panel also considered the objection of the defense counsel for the accused Eldar Malinić with respect to the fact that he was already sentenced by the final judgment of the District Court in Banja Luka number 011-0-K-000 021 of 24 May 2007 for the criminal offense of Tax Evasion in violation of Article 277(2), in conjunction with Article 1 of the CC RS, and that his case is res iudicata. The Panel concluded that the said objection was ill-founded. By the referenced final Judgment, the accused Malinić was convicted of the said criminal offense, however, the period that those charges refer to also includes the period when the legal entity Gard export-import d.o.o. Laktaši operated, from 20 January 2002 to 6 July 2002. The Indictment of the BiH Prosecutor’s Office number KT-167/03 of 25 November 2009 refers to the period from 6 June 2002 to 10 December 2003. However, the charges filed against this accused concern the period from 12 July 2002, when the first invoice-dispatch note was issued, to 9 November 2002, when the last one was issued, which includes the period that was not covered by the final Judgment of the District Court in Banja Luka. The commission of the said criminal offense would not be possible without a decisive contribution of Mehmed Salkić. As the chief of accounting, who controlled all entries and produced final reports of the legal entity Sidoil, he enabled the entry of fictitiously produced documentation and ensured that the Sidoil book keeping appeared regular although he was aware or had to be aware that the money flows were not consistent with the goods flows, namely that the financial documentation whose entry was made constituted a fictitiously produced documentation whose aim was to present the fictitious sales of goods as real one. The testimonies of the heard witnesses, the receptionists in the Park Motel, the entries in the diaries and note-books seized during the search of the business premises testify on the role of the accused Novalija Zukić in the commission of the referenced criminal offense. This is so because it can be undoubtedly concluded from the foregoing evidence that he used to take the money left at the reception desk of the Park Motel, packed in envelopes, and deposit it into the accounts of alleged buyers of the legal entity Sidoil, which was thereafter transferred to one of 4 accounts that Sidoil had opened with different commercial banks. The said conclusion of the Panel is corroborated with the testimony of witness Selma Gubaljević who knew the accused Zukić aka Novko. At the main trial, she stated in the testimony that the Panel had an opportunity to play, that Novko had himself told her that he was involved in money laundering for Sido and that he received in return 5% of its value. In the Amended Indictment, the Prosecution re-qualified the actions of the accused in just the criminal offense of Tax Evasion unlike the qualification referred to in the original Indictment, which included the criminal offense of Money Laundering. In doing so, the Appellate Panel had in mind that the money depositing into the accounts of other companies, the alleged buyers, in order to transfer it on the accounts of the legal

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entity Sidoil d.o.o., constituted an action without which the referenced criminal offense would hardly been committed. The Panel also addressed the Defense objection submitting that the accused is not charged with direct depositing of money into the accounts of these companies, but that he just physically used to take the money for the purpose of its depositing, due to which the continuity of the actions was lost. It is indisputable that the accused Zukić was taking the money which was thereupon returned through bank transactions to the accounts of the legal entity Sidoil d.o.o. Srebrenik. It is indisputable that those money transfers were accompanied by fictitious sales of goods, namely the sales that were never carried out. According to the Panel, this is sufficient for the conclusion on the involvement and the criminal responsibility of the accused Novalija Zukić. For the existence of the offense itself it is irrelevant whether he personally deposited the money which he took over at the reception of the Park Motel, into the accounts of third legal entities in order that the money be transferred to the accounts of the legal entity Sidoil d.o.o. Srebrenik, or whether it was done by the owners, directors, responsible persons or other third persons of these legal entities, to whom the accused Novalija Zukić gave this money. The fact is that the role of the accused Novalija Zukić was to carry the cash, which enable the depositing of money into the accounts of the alleged buyers and thereafter the transfer of the money to the accounts of the legal entity Sidoil d.o.o. Srebrenik as the payments for the goods. This contributed to a decisive extent to the commission of the very criminal offense, because of which the Panel drew the conclusion on the criminal responsibility of the accused Novalija Zukić. It transpires from the adduced evidence that the accused Besim Jahik was tasked with the organization of purchase and distribution of the goods to buyers. Despite the Defense attempted to contest his connections with the legal entity Sidoil d.o.o. Srebrenik and prove that he traveled to Turkey in his own arrangement to purchase the goods for his own needs, and to this end referred to the testimonies of certain witnesses, according to the Panel, their testimonies did not diminish the strength of the other evidence adduced by the Prosecution. On the contrary, even the Defense witness, Ružica Ostojić, although she confirmed the Defense theory that the accused Besim Jahik travelled to Turkey in his private arrangement, testified25 that at the Bulgaria border, he spoke with customs officers (allegedly due to the similarity between the Bulgarian and the Macedonian languages spoken by this accused), that he sat with drivers during breaks at travelling, which per se could constitute an indication, according to the Panel, that he was not just an ordinary traveler like the others. Furthermore, upon analyzing the testimonies of witnesses Ružica Ostojić and Mirjana Babić referred to by the Defense, the Panel concluded that these testimonies are consistent regarding certain peripheral events26, that the only logical conclusion that can be drawn is that these are learned and earlier harmonized testimonies given with the purpose of diminishing the criminal responsibility of the accused Jahik. To wit, witness Mirjana Babić does not contest that she has been a

25 See the transcript from the main trial in the case KPV/15/04 of 6 June 2005, the testimony of Ružica Ostojić 26 For example, the fact that he socialized together with women, helped them in purchasing things in Turkey, and the like.

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long-year friend of this accused and his family, while it can be concluded from the testimony of Ružica Ostojić that the relation between her and the accused Besim Jahik was not based on mere business. However, the Panel concluded that even if the fact that the testimonies of these witnesses were given with the purpose to help this accused is disregarded, they did not have to be aware of his role in the organization of shopping tours and the subsequent distribution of goods. However, the Panel drew the indisputable conclusion on his role based on the other evidence, primarily the evidence of objective nature that was tendered in the case record by the Prosecution. The blank signed invoices and dispatch notes of the legal entities Betis d.o.o. Brčko and the STRS KS, the legal entities appearing as buyers from the legal entity Sidoil d.o.o. Srebrenik for which it was established that there was never any real sales carried out with them, that were found in his apartment, his name entered in the note books concerning different agreements with Sido, a list of passengers with their respective amounts of money found during the search of his apartment constitute, according to the Panel, an indisputable evidence that he was an active participant in the commission of the referenced criminal offense. Based on the blank sealed documentation in his apartment, the Panel concluded that in addition to the travelling by Sidoil buses to Turkey where he collected money for tickets and carried the passengers’ money who traveled and purchased goods for their stands at the Arizona open market in this manner, as the Panel concluded based on the testimonies of the heard witnesses,27 he distributed to them the said goods according to an earlier drafted lists, based on blank certified purchase orders, dispatch notes and invoices, and he also distributed the goods imported by Sidoil in order to sell it to third persons, attaching to it fictitiously filled-in purchase orders, invoices and the other documentation of the said legal entities, all with a view to present the documentation entered into the Sidoil book keeping records as regular. Bearing in mind all the foregoing, and the fact that by the joint actions of the accused the obligation to pay sales tax prescribed by the positive statutory regulations, the Panel concluded that the actions of the accused Sedinet Karić, Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik satisfied all the essential elements of the criminal offense of Tax Evasion in violation of Article 210(3) of the CC BiH. According to the Court, the accused undertook the said actions with intent, fully aware of their actions and wanted their consequences. Therefore, the knowledge of the action whose commission they wanted existed on the part of the accused. The Panel concluded that all of them were in such mental state that they could understand the importance of their actions and manage their activities. In this manner, the accountability of any of them was not brought into question. For this reason, the Court drew the conclusion on the existence of their criminal responsibility for the offense as stated in the Operative Part of the Verdict. The Panel also considered the Defense motion submitted within its Closing Argument and moving the Court to refuse in relation to all the accused the charges for the criminal offense set forth in Articled 209, 250, 316 and 318 of the CC BiH because the Prosecutor abandoned the criminal prosecution for these offenses, but concluded that the motion was ill-founded. 27 Derviš Čavalić, Dragan Stajić, Besim Jahik

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By the Amended Indictment of 18 November 2009, that was re-amended on 25 February 2010, the Prosecutor adjusted the factual description of the actions to the evidence adduced during the main trial before the Appellate Division Panel and legally qualified all the actions charged against the accused as the criminal offense of Tax Evasion in violation of Article 273(3) of the CC F BiH. However, the Prosecutor did not withdraw single criminal actions for each suspect individually in relation to the actions that were factually described in the original Indictment. Instead, the Prosecutor legally qualified all the earlier described actions in a different manner. A legal qualification of the offense in an indictment is a matter at discretion of the Prosecutor, but even as such, it is not binding for the Court. Therefore, in the case at hand, the actions that were qualified in the Indictment as the criminal offense of Tax Evasion in violation of Article 273(3) of the CC FBiH, the Panel qualified as the criminal offense set forth in Article 210(3) of the CC BiH. The reasons for doing so will be provided in the text below. However, the Panel did not release the suspects nor did it render a dismissing verdict for the criminal offense as qualified earlier. Instead, the Panel categorized the established state of facts under an adequate legal standard. The Prosecutor acted in the same manner because she did not withdraw the factual description of the actions for certain suspects. She, however, made certain changes in the factual description having adjusted it, based on the adduced evidence, to the established state of facts and having qualified all described actions as the criminal offense of Tax Evasion. Given that the Prosecutor did not withdraw certain counts of the Indictment or parts of the factual description of the acts of commission in relation to the acts described in the original Indictment, there was no reason to render a dismissing verdict as proposed by the Defense in the Closing Argument.

B. Count II of the Indictment Under Count II of the Amended Indictment of the BiH Prosecutor’s Office, the accused Sedinet Karić and Senida Karić were charged with the criminal offense of Illicit Possession of Weapons or Explosive Substances under Article 371(1) of the CC of the FBiH. The general requirement of any criminal offense includes its essential elements whose existence the Court must establish in every single case because there is no criminal offense per se without these elements. In order for the criminal offense of Illicit Possession of Weapons or Explosive Substances set forth in Article 371(1) of the CC BiH to exist, the following elements must be satisfied:

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a) it should concern an illicit production, modification, sale, purchase or exchange of fire weapons, ammunition or explosive substances, or

b) illicit keeping of fire weapons, ammunition or explosive substances c) the purchase of such fire weapons, ammunition or explosive substances is not

at all allowed to citizens d) a blanket norm that would prescribe a prohibition from keeping such fire

weapons, ammunition or explosive substances. It is indisputable that in a family house of the accused Sedinet and Senida Karić located at Bare bb /no number/ in Srebrenik an automatic rifle CZ 217707 7.62 mm was found together with three ammunition clips for the same rifle with 85 bullets, cal 7.62 mm, as confirmed by the testimony of witness Nurudin Hafizović and the receipts of temporary seizure of items and photo-documentation. However, the Prosecutor failed to state in the Indictment the blanket norm based on which the keeping of fire weapons and ammunition that was found with the accused would be forbidden to citizens. Given that the blanket norm constitutes an essential element of the criminal offense, in the present case, one of the essential elements of the criminal offense is missing and therefore, there can be no discussion on the criminal responsibility of the accused for the said actions. Therefore, the Court rendered a Verdict acquitting the accused of the charges pursuant to Article 284(c) of the CPC BiH.

C. Count III of the Indictment Under Count III of the Amended Indictment of the BiH Prosecutor’s Office, the accused Sedinet Karić was charged that on 10 December 2003 he kept in the territory of Municipality Center, Sarajevo, in a vehicle make Audi A-4, license plates 378-J-701, a pistol make Glock 19, cal. 9, and 8 bullets cal. 9mm for the said pistol. in violation of Article 3(1)(1) of the Law on Amendments to the Law on Procurement, Possession and Carrying of Weapons and Ammunition (Official Gazette of Canton Sarajevo, number 16/02) Given that in the Closing Argument the Prosecutor abandoned the criminal prosecution for the action described in Count 3 of the amended Indictment, pursuant to Article 283(b) of the CPC BiH, the Court rendered the verdict dismissing the charges due to the Prosecutor’s withdrawal of the charges. Criminal Code to be Applied By the Amended Indictment number KT-167/03 of 18 November 2009, that was re-amended on 25 February 2010, the BiH Prosecutor’s Office charged the accused that by the actions described in Count I of the Indictment they committed the criminal offense of Tax Evasion in violation of Article 273(3), in conjunction with (1) of the CC F BiH. As stated above, the Panel finds that the Prosecution proved beyond reasonable doubt that the actions, factually described in count i of the Indictment were committed exactly in the described manner. However, it ensues from the adduced evidence that the accused undertook a series of criminal actions during the period from 6 June 2002 to 24

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September 2003. However, the Prosecution failed to qualify the said actions as a continued criminal offense. According to the statutory definition, a continued criminal offense exists when the perpetrator intentionally perpetrates a number of identical criminal offences or offences of the same type in which, according to the manner of perpetration, the temporal connection and other material circumstances connecting them constitute a whole. As already noted, the existence of intent with all the accused was indisputably proved by the Prosecution. It is also indisputable that given the manner in which the actions were taken and their temporal connection28, these actions constitute a whole. To wit, by his actions, each single accused gave a decisive contribution to the commission of a number of criminal offenses of tax evasion during an extended period of time, and enabled the accused Sedinet Karić, to evade as the director and responsible person in the legal entity Sidoil d.o.o. Srebrenik the tax in the amount of KM 2,687,532.55, falsely presenting the information on his acquired taxable income from sales carried out with unknown buyers and fictitiously presented in the financial documentation as wholesale with the legal entities listed in the Operative Part of the Verdict. Given that these are the identical criminal offenses that were carried out during a long period of time (from June 2002 to September 2003), which given the manner of commission, the perpetrators and the continuity of their committing comprise a whole, the Panel concluded that they constitute a continued criminal offense as defined in Article 54 of the CC BiH. Considering that the Panel concluded that the present case concerns a continued criminal offense, the legal qualification of the offense as indicated by the Prosecutor in the Indictment, namely the criminal offense of Tax Evasion set forth in Article 273(3) of the CC F BiH is not sustainable. To wit, concerning a continued criminal offense, the time of taking the last action, which was on 24 September 2003 when the legal entity Sidoil d.o.o. Srebrenik invoiced the goods for the legal entity Sančo d.o.o. in the amount of KM 3,321.20 is taken as the time of its commission. The Criminal Code of Bosnia and Herzegovina came into effect on 1 March 2003. It indisputably ensues from this that the last act of the referenced criminal offense, and pursuant to the foregoing the criminal offense itself, was committed at the time when this Code was applicable. Based on the principle of time constraints regarding applicability of the criminal code, referred to in Article 4(1) of the CC BiH, which prescribes that the law that was in effect at the time when the criminal offence was perpetrated shall apply to the perpetrator of the criminal offence it is indisputable that this Code must be applied to the accused. Given that the Court, pursuant to Article 280(2) of the CPC BiH, is not bound by the legal qualification of the offense provided in the indictment, but it has discretion to categorize the state of facts established based on the adduced evidence under an adequate legal standard, and that the Panel concluded that the application of the CC BiH is justified and the only applicable, the Panel found the accused guilty of the commission of the criminal offense in violation of Article 210(3) of the CC BiH.

28 Continuously taken during the period from June 2002 to September 2003

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Furthermore, the Panel also found erroneous the legal qualification of the actions of the accused Senida Karić, Mehmed Salkić, Amira Gušterović, Eldar Malinić, Novalija Zukić and Besim Jahik as the acts of accessory and qualified them as acts of co-perpetration. The legal definition of complicity, prescribed by Article 29 of the CC BiH, reads as follows: “If several persons who, by participating in the perpetration of a criminal offence or by taking some other act by which a decisive contribution has been made to its perpetration, have jointly perpetrated a criminal offence, shall each be punished as prescribed for the criminal offence.” Right from the contents of this provision stating that the act of complicity does not necessarily constitute the act of commission but it can also constitute “some other act”, it ensues that a causal nexus does not have to exist between the act of complicity and the prohibited consequence. However, in order to be able to define it as complicity, this behavior “must be in such objective-subjective nexus with behaviors of other accomplices, particularly the behaviors that directly caused the prohibited consequence, so as to constitute with them a strong, unique entirety and thereby becomes the element of joint activity”.29 Given that the Panel found that the actions of the accused Senida Karić, Mehmed Salkić, Amira Zahirović, Eldar Malinić, Novalija Zukić and Besim Jahik contributed in a decisive manner to the commission of the criminal offense and that their actions, together with the actions of the accused Sedinet Karić, as a direct perpetrator, constitute a single entirety, that they all had knowledge of joint activity, and that the criminal offense would not be realized without these actions, the Panel concluded that their contribution to the commission of the referenced criminal offense is far bigger than the contribution of an accomplice, whereby their activity obtained the character of co-perpetration. Therefore, starting from the already quoted Article 280(2) of the CPC BiH, the Panel found the accused guilty as accomplices in terms of Article 29 of the CC BiH and not as accessories, like the BiH Prosecutor’s Office had qualified their actions. Decision on Criminal Sanction In deciding on the criminal-legal sanctions for the accused Sedinet Karić, Senida Karić, Mehmed Salkić, Novalija Zukić, Amira Zahirović, Eldar Malinić and Besim Jahik for the offense of which they were found guilty, pursuant to Article 48 of the CC BiH, the Court took into account the legal framework of sentencing for the criminal offense of Tax Evasion, but also all the circumstances bearing on the magnitude of punishment (extenuating and aggravating circumstances), and, in particular: the degree of criminal liability of each of them individually, the motives for perpetrating the offences, the degree of danger to the protected object, the circumstances in which the offence was perpetrated, and also the past conduct of the perpetrator- their personal and family situation, the conduct after the commission of the criminal offense and other circumstances. In addition to the foregoing, regarding the accused Eldar Malinić, the 29 See the Case Law Bulletin, RS Supreme Court, year I, Banja Luka, 1999, p.13, from the reasoning of the verdict of the RS Supreme Court, Kvlp-6/93 of 20 December 1993

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Court took into account that at the moment of the sentence meting out, he was already serving the punishment pursuant to the final Judgment of the District Court in Banja Luka number 011-0-K-07-000 021 of 24 May 2007. Therefore, taking into account Article 55 of the CC BiH, the Panel considered the sentence earlier imposed on the accused as established and thereafter meted the punishment for the criminal offense of which he was found guilty in these proceedings. Therefore, in terms of Article 53 of the CC BiH, the Panel imposed on this accused a compound sentence for these offenses. The Court found the aggravating circumstances on the part of the accused primarily in the fact that the case concerns the tax evaded in a large amount of KM 2,687,532.55. In relation to the accused Malinić, the Panel considered the fact that he was already convicted of the same criminal offense, as well as in relation to the accused Mehmed Salkić and Sedinet Karić, who also had previous convictions but for different criminal offenses. Among the mitigating circumstances on the part of the accused, the Court considered their correct conduct before the Court and the fact that a long period of time elapsed between the commission of the criminal offense and the Verdict rendering. Furthermore, the Court took into account that all the accused are family persons and parents of minor children. As to the accused Senida Karić and Amira Zahirović, the Panel took into account the fact that they are both mothers of minor children. Also considered was a contribution of Senida Karić in the commission of the referenced criminal offense because she was the owner of the legal entity Sidoil d.o.o. Srebrenik, although the director and the responsible person was her husband, Sedinet Karić. Although the role of the accused Senida Karić in the commission of the criminal offense was established, the Panel found her contribution considerably smaller because she primarily acted as the wife of the first-accused and, additionally, she gave birth to a baby during the proceedings. Therefore, the Panel concluded that the foregoing circumstances in their entirety can constitute the basis to pronounce more lenient punishment. Amira Zahirović is a single-mother of a minor child, her legal entity Betis d.o.o. Brčko was not operating for a number of years, she had no prior convictions and after the commission of the referenced criminal offense she was not involved in any new criminal activities are in their entirety the facts which the Panel finds as particularly mitigating circumstances and the basis for imposing a lenient punishment. The Panel found the particularly mitigating circumstances also on the part of the accused Novalija Zukić. The Panel took into account that he had no prior convictions, that he has certain health problems, and that he was not involved in any other criminal activities after the commission of the referenced criminal offense either. Therefore, the Panel concluded that by the sentences pronounced below the statutory prescribed minimum punishment for the criminal offense at issue regarding the accused Senida Karić, Amira Zahirović and Novalija Zukić the purpose of both general and special prevention would be also achieved. Article 110 of the CC BiH prescribes that nobody is allowed to retain material gain acquired by the perpetration of a criminal offence. By imposing the measure of

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confiscation of property gain acquired in an unlawful manner the perpetrator of the criminal offense will be deprived of the material gain acquired by the commission of the criminal offense. The Court shall confiscate the unlawfully acquired material gain ex officio regardless of the existence of the Prosecutor’s motion to this end. Article 111 of the CC BiH also prescribes that every other material gain acquired by the perpetration of a criminal offence shall be confiscated from the perpetrator whose responsibility was established during the proceedings conducted against such person. Given that the accused Sedinet Karić was a responsible person in the legal entity Sidoil d.o.o. Srebrenik and that in the said capacity he was found guilty of the commission of the criminal offense of Tax Evasion in violation of Article 210(3) of the CC BiH, wherein the evaded tax amounts to KM 2,687,532.55, which at the same time represents the amount of unlawfully acquired material gain, the Court decided pursuant to Article 110 and Article 111 of the CC BiH to confiscate from the accused the material gain acquired in such manner in the total amount of KM 2, 687,532.55. Pursuant to Article 56 of the CC BiH, the time that the accused Sedinet Karić, Mehmed Salkić and Novalija Zukić spent in custody shall be credited to the imposed sentence of imprisonment, and to the accused Eldar Malinić, the time that he spent serving the sentence pursuant to the final Verdict of the District Court in Banja Luka number 011-0-K-07-000 021 of 24 May 2007, as follows: for Sedinet Karić the period from 10 December 2003 to 14 April 2004, for the accused Mehmed Salkić the time from 10 December 2003 to 16 December 2003, for Novalija Zukić from 27 February 2004 to 15 April 2004, and Eldar Malinić from 4 December 2008 onwards. Given that the accused Sedinet Karić, Senida Karić, Mehmed Salkić, Novalija Zukić, Amira Zahirović, Eldar Malinić and Besim Jahik were found guilty they must, pursuant to Article 188(1), in conjunction with Article 186(2) of the CPC BiH, reimburse the costs of the criminal proceedings, the amount of which will be determined by a separate decision of the Court after obtaining relevant information and also the scheduled amount of KM 200.00 which they must pay within 30 days after the Verdict becomes final. Record-taker PRESIDENT OF THE PANEL JUDGE Nevena Aličehajić Dragomir Vukoje NOTE ON LEGAL REMEDY: An appeal from this Verdict shall not be allowed.

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We hereby confirm that this document is a true translation of the original written in Bosnian/Serbian/Croatian. Sarajevo, 21 October 2010 Emilija Lazić Certified Court Interpreter for English Alisa Rajak-Čolaković Certified Court Interpreter for English