1. Dual Systems in Germany - Obligations of the initial distributor - Deutschlandforum Ljubljana 22 May 2014

2. One of the leading recycling systems worldwide High demands on industry and trade 5 th amendment change in the legal situation for visible imports and deliveries from other EU states 6 th and 7 th amendment are currently discussed and shall be implemented as of 01.01.2015 Fulfilling the legal requirements of recycling of sales packaging is very important also for foreign companies The Dual System 2 Packaging Recovery and Recycling in Germany

3. Obligation to participate in a dual system since 01 January 2009 all initial distributors foreign companies included Packaging, which accumulates at the private end users or comparable collection points, are to be participated in a dual system and/or industry solution Non-licensed packaging = Product is not allowed to be distributed and can lead to fines up to 50.000 Licensing of sales packaging 3 Packaging Recovery and Recycling in Germany

4. Companies, which put sales packaging filled with goods into circulation for the first time in Germany = initial distributor Imported goods: The company, which at the border crossing bears the legal responsibility for the goods Foreign companies have same obligations as German companies: Proper recovery and recycling of packaging via a dual system or an industry solution Who is obliged? 4 Packaging Recovery and Recycling in Germany

5. May have very unpleasant consequences: Sales embargo of the goods put into circulation High fines (up to 50.000 ) Legal competition warnings Non-compliance with the licensing obligations 5 Packaging Recovery and Recycling in Germany

6. German business partners are offering for the importers to license the goods by order of a third party responsibility stays at the importer is considered in pricing often related with higher costs than own licensing Price comparison pays off Implementation 6 Packaging Recovery and Recycling in Germany

7. Life cycle of sales packaging 7 Recovered substance cycle in the dual system

8. Dual Systems in Germany 8 Dual System RedualDual System Vfw

9. At the locations Herborn, Cologne, Vienna, Toronto and Berlin work today over 200 employees and achieve with 3.000 customers a turnover of more than 200 million euros. Customer satisfaction is our top priority: 2010 we were once again distinguished with the IPS Award by a major customer of the food sector. Environmental quality management and legal certainty are self-evident to us: we are certified according to DIN EN ISO 9001:2008 and DIN EN ISO 14001:2004 9 Who we are Company Portrait

10. History Company Portrait 2002 2008200920102012 20042005 200620132014 Reclay GmbH Founding by R. Fruscio & M. Schürmann Curanus GmbH LIZ AG since 2012 Reclay GmbH Redual GmbH & Co. KG since 2012 Reclay Vfw GmbH Majority shareholding Waste & Energy AG RE|CARBON GmbH Reclay Österreich GmbH Reclay UFH GmbH WEM GmbH since 2014 Reclay Materials GmbH RE|PLA Cycle GmbH Majority shareholding StewardEdge since the end of 2012 Reclay StewardEdge Takeover Vfw GmbH Merger of Vfw GmbH and Redual GmbH to Reclay Vfw GmbH Merger of Tanzer Consulting into Reclay Österreich GmbH

11. Locations 11 Company Portrait NORTH SEA ATLANTIC MEDITERRANEAN Denmark Finland Poland France Germany Spain Portugal Greece Italy Switzerland Austria Czech Republic Estonia Latvia Lithuania Belarus Ukraine Romania Hungary Slovakia Moldova Bulgaria Ireland Great Britain Monte- negro Serbia Slovenia Croatia Bosnia - Herze- govina Macedonia Albania Norway The Netherlands Belgium Luxemburg Malta Sweden

12. Continuous growth characterises us Development of Turnover 12 Figures in millions of EUR

13. Facing the future together Development of Staff Numbers 13 * Status: November 2013

14. Paper, paperboard, cardboard GlassLightweight packaging DSD45,80 %46,79 %41,60 % BellandVision17,95 %13,89 %20,83 % Reclay-Vfw*5,04 %19,26 %14,44 % Interseroh9,73 %3,61 %5,22 % Landbell7,56 %8,51 %6,68 % Zentek3,15 %0,71 %3,38 % Eko-Punkt0,82 %0,53 %0,24 % Veolia Dual3,72 %0,30 %0,68 % RKD6,68 %6,40 %6,93 % Market shares of the Dual Systems 2 nd Quarter 2014 14 Market Situation *Dual System Redual and Dual System Vfw

15. One-stop environmental and waste management 15 Full service provider Report of dual system Redual Report of industry solution Curanus Organising correspondence with third parties Commissioning of auditors Preparing of declaration of completeness Settlement with other system providers Green Dot processing Customer Reclay Outsourcing of customers waste management obligations to Reclay

16. Disposal of sales packaging by collection points Licensing options 16 Customer Private end consumer Same status as private end consumer* Dual system § 6.1 VerpackV Industry solution § 6.2 VerpackV Large-scale industry Industrial disposal § 7 VerpackV * § 3.11 VerpackV: includes doctors surgeries, bakeries, copy shops, printers, airports, restaurants, hotels, snack bars, canteens, agricultural enterprises, museums, opticians, nursing homes, lawyers, sports stadiums, service stations, universities, administrations, Christmas markets, zoological gardens

17. Founded in Vienna in 2009 Start of a commercial system in form of Reclay UFH in 2010 Handling of the Austrian market and neighbouring CEE countries The monopoly of ARA will end as of 01.01.2015 Licensing via Reclay Austria already in 2014 possible Consulting in the field of packaging licensing with full legal compliance: Analysis of sales channels Optimisation of licensing Implementation of measures Reliable packaging licensing as well in Austria 17 Reclay Austria

18. 18 Reclay GmbH Im Zollhafen 2-4 D-50678 Cologne Mario SimonNea Masur Team Leader Sales Sales Assistant Europe Tel.+49 (0)221 58 00 98 2542 +49 (0)221 58 00 98 2569 Fax+49 (0)221 58 00 98 777 +49 (0)221 58 00 98 777 Mobile+49 (0)175 576 50 21 e-mail m.simon@reclay-group.comn.masur@reclay-group.com@reclay-group.com Contact