ANNEXURE-A-PROCEDURE 500 Million EURO BANK INSTRUMENT

Instrument Type Term Age if Instrument Issuing Bank Interest Rate Price Currency Contract Amount First Tranche Denomination Payment Mode 100% Cash Backed SBLC/BG 1 Year and 1 Day 1 Year and 1 Day Our willingness to issue from: Deutsche Bank Frankfurt-in euro 0% ( Zero Percent ) Credit Line ( Minimum 92% ) EURO EURO 500 M EURO 100 M TO 500MN EURO 100 M TO 500MN Minimum 95% of the SBLC/BG Face Value Through ICBPO Only ( 92% On Immediate basis within 3 days of receipt of MT760) IMMEDIATE 92% ICBPO AND OF RECEIPT OF MT760 .( face value of the BG/SBLC) ICBPO ( 92% IMMEDITAE PAYMNET AFTER RECEIPT OF MT760 WITHIN 3 AFATER RECEIPT OF MT760) to be ISSUED within 3 International Bank working days after necessary Due diligence for authentication and verification of MT 799 From SBLC/BG applicant bank. Delivery By Swift MT 760 to Buyers Bank ,followed Hard copy to follow , within 5 working days after issuing MT 760 ON receipt of MT 760 and after completion of Due diligence payment to be done by Swift wire transfe r within 3 International bank working days for payment of ICBPO OF 92% Face value of the SBLC/BG

Payment GENERAL PROCEDURE STAGE 01

Party A, which is SBLC/BG issuer , provides Part B with draft copy of the Verbiage of SBLC/BG that shall be provided , and copy of verbiage required for MT 760 and MT 799, shall provide PART A ,ATV and banking coordinates Party B, which is Lending Group , shall provide proof of latest Credit line facility readily avail able ATV with them up to a minimum of 95% of the face value of the cash Backed SBLC/BG . ,This shall provide all necessary coordinates of Party B to facilitate Party A to obtain SBLC/BG approved by banker STAGE 02 On receipt of the above co-ordinates from Party B by Party A , then both Party A ( Provider ) and Party B ( Lender ), and after successful duly verification by both parties against their ATVs by way of bank to bank emails of designated bank officers of both the banks , after verification if its found genuine banking coordinates and the transaction is doable then sign and shall execute initiate the Loan agreement of Loan against Cash backed SBLC/BG , which shall become full Loan commercial recourse contract for 3 years ( loan period will be three years , and interest per annum will be Libor+2 % ready to pay by Borrower. STAGE 03 Both parties will lodge the notarized Loan agreement for Loan against cash backed SBLC/BG with their respective banks as required by banks STAGE 04 Party A ( Provider ) will issue RWA MT799 , as per mutually agreed format , to Party B ( Credit Line provider /Loan Provider ) STAGE 05

On receipt of RWA MT799 issued by Party As Bank, Party Bs Bank also will issue RWA MT799 to Party A s Bank , and parallel will issue the issue ICBPO ( ICBPO FOR 92% OF FACE VALUE WITHIN 3 DAYS PAYMENT REMITTANCE CONFIRMATION AFTER RECEIPT OF MT760 , TO SIGMA EUROASIA SPECIFIED BANKING COORDINATES ) STAGE 06 On receipt of ICBPO AND MT799RWA TO Borrower payment receiving bank as well as SBLC/BG issuing BANK , and Borrower Sigma Euroasia specified banking coordinates Party A ( Provider ) will deliver the Cash backed Financial SBLC/ BG for EURO 100 M/500mn via Providers bank ( Deutsche Bank Frankfurt-in euro ) TO Party B ( Credit Line - Lender Bank ) through Electronic transmissions , via swift MT 760 to the Lenders bank within 72 hours , including hard copy of SBLC/BG via bank bonded courier in five bank working days . STAGE 07 Party B Lenders Bank verifies and authenticates instrument Upon successful verification Party B will disburse the Loan amount into the following apportionments , and as per Loan agreement , after necessary deductions of Service charges , bank charges , misc , and all inclusive 95% of the Loan amount to be paid to Party A the Provider of SBLC/ BG ( as finalized by Vara Prasad Raju sigma group )

BANK COORDINATES PARTY A : PROVIDER of 100% CASH BACKED SBLC / BG from BARCLAYS from Dubai in USD or Deutsche Bank Frankfort-in euro BANK NAME

ADDRESS

ACCOUNT NAME A/C. NUMBER SWIFT CODE IBAN No. BANK OFFICER MOBILE No BANK EMAIL BANK Tel No BANK Fax No

Deutsche Bank AG Head office: Deutsche Bank AG ,heodor-Heuss- Allee 70,60486 FRANKFURT AM MAIN (for letters and postcards: 60262),Germany, Headquarter: Frankfurt am Main, Germany Swiss Securities Compnay SWIFT (BIC): DEUTDEFF

+49 69 910-00 +49 69 910-34225

PARTY B : LENDER HAVING CREDIT LINE , AND PROVIDING LOAN AGAINST SBLC / BG to PARTY-A BANK NAME ADDRESS ACCOUNT NAME A/C. NUMBER SWIFT CODE IBAN No. BANK OFFICER MOBILE No BANK EMAIL BANK Tel No BANK Fax No

TERMINOLOGY 1) PARTY A : Agency who Provides 100% Cash Backed BG from Deutsche Bank Frankfort-in Euro 2) PARTY B : Agency which provides Loan to Party A , with their available Credit line facilities 3) SBLC : Stand by line of Credit 4) BG : Bank Guarantee 5) FBG : Financial Bank guarantee 6) Sigma Euroasia Pvt Ltd: Authorized Facilitator and JV PARTNER OF PARTY-A & Loan sharing partner with Party A

DRAFT COPY OF FORMATS ----------------------------------------------------------------------------------------------------------------APPENDIX A REQUESTED TEXT OF ISSUING BANKS PRE-ADVICE VIA MT799 (FROM BG/SBLC ISSUING BANK FROM SIGMA EUROASIA) FROM: TO:
STANDBY LETTER OF CREDIT NO.: BENEFICIARY: DATE OF ISSUE: DATE OF MATURITY: DATE OF EXPIRY: AMOUNT: TEXT OF MESSAGE: WE, (BANK NAME AND ADDRESS) HEREBY CONFIRM WITH FULL BANK RESPONSIBILITY THAT WE ARE READY, WILLING AND ABLE TO ISSUE THE ABOVE REFERENCED BANK GURANTEE / STANDBY LETTER OF CREDIT NO.: _________________ IN FAVOR OF: _____________________________ IN THE AMOUNT OF ________ HUNDRED MILLION UNITED STATES DOLLARS (US$ __00,000,000.00) MATURING FOR PAYMENT AT OUR COUNTERS IN ( BANK ADDRESS) WE GIVE BELOW THE TEXT OF THE STANDBY LETTER OF CREDIT FOR YOUR INFORMATION: QUOTE NAME OF ISSUING BANK: ISSUING BANK ADDRESS: SBLC NUMBER: CURRENCY: AMOUNT: ISSUING DATE: MATURITY DATE: SBLC BENEFICIARY: WE, ___________ (ISSUING BANK), AT ADDRESS ______________________________, HEREBY ISSUE OUR IRREVOCABLE, UNCONDITIONAL, TRANSFERABLE, DIVISIBLE,

AND WITHOUT PROTEST OR NOTIFICATION, PROMISE TO PAY AGAINST THIS BANK GURANTEE / STANDBY LETTER OF CREDIT NO.: _________________ TO THE ORDER OF ____________________________, THE BEARER OR HOLDER THEREOF, AT MATURITY, THE SUM OF _____ HUNDRED MILLION UNITED STATES DOLLARS (US$ __00,000,000.00), UPON PRESENTATION AND SURRENDER OF THIS STANDBY LETTER OF CREDIT AT ANY OF THE COUNTERS OF ISSUING BANK. SUCH PAYMENT SHALL BE MADE WITHOUT SET-OFF AND FREE AND CLEAR OF ANY DEDUCTIONS, CHARGES, FEES, OR WITHHOLDING OF ANY NATURE PRESENTLY OR IN THE FUTURE IMPOSED, LEVIED, COLLECTED, WITHHELD OR ASSESSED BY THE GOVERNMENT OF COUNTRY OF ISSUING BANK OR ANY POLITICAL SUBDIVISION OR AUTHORITY AND THEREIN AND THEREOF. THIS BANK GURANTEE / STANDBY LETTER OF CREDIT IS DIVISIBLE, ASSIGNABLE AND TRANSFERABLE WITHOUT PRESENTATION OF IT TO US AND WITHOUT THE PAYMENT OF ANY TRANSFER FEE OR CHARGES. THIS BANK GURANTEE / STANDBY LETTER OF CREDIT IS GOVERNED BY THE UNIFORM CUSTOMS AND PRACTICE FOR DEMAND GUARANTEES AS SET FORTH BY THE INTERNATIONAL CHAMBER OF COMMERCE, UNIFORM RULES FOR DEMAND GUARANTEES, ICC PUBLICATION NO. 758./ ICC 500/600 THIS STANDBY LETTER OF CREDIT IS AN OPERATIVE INSTRUMENT. FOR AND ON BEHALF OF ISSUING BANK AUTHORIZED OFFICER (PARTY 1, TITLE, PIN CODE) BANK SEAL AUTHORIZED OFFICER (PARTY 2, TITLE, PIN CODE)

APPENDIX A DRAFT TEXT OF RECEIVING BANKS CONFIRMATION & COMMITMENT VIA MT799 ( FROM LENDERS BANK ) FROM: TO: REFERENCE: TRANSACTION CODE: PRIORITY: TOP URGENT FORMAT: MT799 MESSAGE TEXT: DEAR SIRS, WE, THE UNDERSIGNED, _____(BANK NAME)____, WITH FULL BANK ADDRESS AT ________________________, HEREBY CONFIRM TO YOU THAT WE ARE AWARE OF THIS TRANSACTION AND ARE READY TO RECEIVE YOUR MT760 CONFIRMATION AND DELIVERY OF YOUR BANK GURANTEE /STANDBY LETTER OF CREDIT, AT THE FACE VALUE OF UNITED STATES DOLLARS ______ HUNDRED MILLION ONLY (US$ __00,000,000.00), FOR THE BENEFIT OF OUR CLIENT _________________________, AND WE ALSO CONFIRM TO YOU THAT WE ARE READY, WILLING AND ABLE TO FUND AGAINST THIS BANK GURANTEE / STANDBY LETTER OF CREDIT. FOR AND ON BEHALF OF (BANK NAME)

AUTHORIZED BANK OFFICER 1# <NAME, TITLE, PIN CODE>

AUTHORIZED BANK OFFICER 2# <NAME, TITLE, PIN CODE>

APPENDIX A Exhibit ICBPO TEXT VERIBAGE Verbiage of ICBPO by swift mt799 From lenders bank ( GETECH HOLDINGS LTD)
TO : Bank Officer : Phone Number : Fax Number : S.W.I.F.T. : Account Number : Account Holder : FROM : Bank Officer : Phone Number : Fax Number : S.W.I.F.T. : Account Number : Account Holder : BY THE ORDER OF : TRANSACTION CODE : BUYERS CODE : SELLERS CODE :
WE, HEREBY PRESENT OUR IRREVOCABLE, ASSIGNABLE, TRANSFERABLE AND CALLABLE CASH BACKED S.W.I.F.T. WIRE TRANSFER ICBPO CONDITIONAL IN YOUR FAVOR FOR THE ACCOUNT OF IN THE AMOUNT OF US$ (UNITED STATES DOLLARS) FOR THE PURCHASE OF THE BANK INSTRUMENTS HEREIN DESCRIBED BY VERIFICATION OF REGISTRATION CUSIP NUMBERS CORRESPONDING WITH THE ISSUED CALLABLE CUSTODIAL SAFEKEEPING RECEIPTS WITH PHYSICAL DELIVERY TO BE MADE THEREAFTER. THIS S.W.I.F.T. IS CONDITIONAL UPON OUR ACCEPTING THE CERTIFIED BANK INVOICE. WE HEREBY CONFIRM THAT THE FUNDS ARE GOOD, CLEAN AND CLEARED FUNDS OF NONCRIMINAL ORIGIN AND ARE FROM A LEGAL SOURCE. THIS IRREVOCABLE S.W.I.F.T. IS A BINDING FULLY PERFORMED DUE BILL AND IS IMMEDIATELY CALLABLE ON US FOR CASH PAYMENT AGAINST THE BANK CERTIFIED INVOICE CONDITIONAL UPON OUR ACCEPTANCE FOR THE PURCHASE AND DELIVERY OF THE BANK INSTRUMENTS SPECIFIED BELOW: INSTRUMENTS : BG CURRENCY : EURO TERM : ( ) YEAR(S) AND ONE (1)DAY INTEREST : % (PERCENT) COUPON ISSUING BANKS : FROM TOP TWENTY-FIVE (25) WESTERN EUROPEAN BANKS RATED AA OR BETTER WITH NORMAL EXCLUSIONS DENOMINATIONS : EUROS THIS CONDITIONAL, IRREVOCABLE, DIVISIBLE, ASSIGNABLE, TRANSFERABLE AND CALLABLE S.W.I.F.T. WIRE TRANSFER ICBPO IS VALID FOR TEN (10) BANKING DAYS FROM ____ DAY OF ________ 2012 AND UNTIL THE ____ DAY OF _______ 2013 1700HRS CENTRAL EUROPEAN TIME. THIS IS AN OPERATIVE BANK INSTRUMENT AND IS SUBJECT TO THE UNIFORM COMMERCIAL CODE AS IT RELATES TO BANK CREDIT INSTRUMENTS. ________________________ ______________________________ BANK OFFICER NAME BANK OFFICER NAME TITLE TITLE

APPENDIX A EXHIBIT MT103/23 CONDITIONAL PAYMNET TEXT VERIBAGE Specimen of Conditional Swift MT103 Field 23 Verbiage S.W.I.F.T. Message Type - Proposed Text Only-Final Verbiage May Vary Bank-toBank
Instance Type And Transmission Original Received From SWIFT Priority Message Output Reference Correspondent Input Reference Swift Output : Fin 103 Single Customer Credit Transfer Sender : Receiver : Account Number : 20 : Sender Reference 23B : Bank Operation Code 32A : Value Date/Currency/Interbank Settled Amount 50A : Ordering Customer 59A : Beneficiary Customer 71A : Details of Charges 72 : We, _____, on behalf of our customer, _____, with bank account number _____, in reference to Transaction Code: _____________, Client's Code: __________, and Provider's Code: _____, hereto give our conditional, irrevocable, divisible, assignable, transferable, and callable undertaking with full banking responsibility for the full payment of EURO X,XX0,000.00 (EURO __________ Only) to the account of your customer, account no.__________. The undertaking for payment is conditional upon our verification, acceptance and delivery of the assigned and issued Bank Guarantee, with preferred delivery within 72 hrs of receipt of this instrument and with delivery via S.W.I.F.T. MT760 for a total face value of (EUR .. Only) issued by and upon successful verification and authentication. The stated amount of EUR X,X00,000.00 (EUR _______ Million Only) given in this undertaking shall be remitted under full banking responsibility immediately and without delay by S.W.I.F.T. wire without any deductions, fees, levies, or taxes of any kind or nature. We hereby confirm that the funds are good, clean and cleared funds of non-criminal origin and are from a legal source. This conditional, irrevocable, Non divisible, assignable, Non transferable and callable S.W.I.F.T. wire transfer is valid for Ten (10 ) banking days from the ( ) day of MONTH , 2013 AND UNTIL the ( ) day of MONTH , 2013. This is an operative bank instrument and is subject to the Uniform Commercial Code as it relates to bank credit instruments (I.C.C. Series 600).. For and on behalf of (name of the issuing Bank)

Authorized Bank Officer (1) Name Title Pin Code

Authorized Bank Officer (2) Name Title Pin Code

APPENDIX A Exhibit - BG LENDERS MAY REPLACE WITH LENDERS BANKERS TEXT WITH MUTUALLY AGREED BY BOTH THE BANKS THE BANK GUARANTEES FORMAT SWIFT MT 760 AS FOLLOWS: DESTINATION BANK NAME : ADDRESS : ACCOUNT NUMBER : ACCOUNT NAME : BANK OFFICER : SWIFT CODE : BENEFICIARY : BENEFICIARY COMPANY NAME AMOUNT : (00, 000,000.00) CURRENCY : EURO ------------------------NORMAL----------------------------BANK GUARANTEE # : XXX/1001 CURRENCY : EURO PRINCIPAL AMOUNT : 00,000,000 DATE OF ISSUE : MATURITY DATE : DATE OF EXPIRY : BENEFICIARY : BENEFICIARY COMPANY NAME PLACE OF ISSUE : XXXXX NARRATIVE FOR THE VALUE RECEIVED BY US, WE THE UNDERSIGNED., HEREBY OPEN OUR IRREVOCABLE, TRANSFERABLE, ASSIGNABLE AND CONFIRMABLE BANK GUARANTEE IN FAVOUR OF ..FOR THE AMOUNT OF EUROS.IN LAWFUL CURRENCY OF THE (ISSUING BANK COUNTRY) UPON PRESENTATION AND SURRENDER OF THIS BANK GUARANTEE AT ANY OF OUR COUNTERS WORLDWIDE NOT LATER THAN FIFTEEN DAYS AFTER MATURITY. PAYMENT SHALL BE AVAILABLE BY BENEFICIARYS FIRST WRITTEN DEMAND VIA SWIFT WIRE SYSTEM AND THE DEMAND HEREUNDER MUST BE MARKED, DRAWN UNDER THE BANK GUARANTEE NUMBER:.. SUCH PAYMENT SHALL BE MADE WITHOUT SET OFF AND CLEAR OF ANY DEDUCTIONS, OR CHARGES, FEES OR WITHOLDING OF ANY NATURE, NOW OR HEREINAFTER IMPOSED, LEVIED, COLLECTED, WITHELD OR ASSESSED BY THE GOVT. OF GERMANY OR ANY POLITICAL SUBDIVISION OR AUTHORITY THEREOF OR THEREIN. THIS BANK GUARANTEE IS TRANSFERABLE AND ASSIGNABLE WITHOUT PRESENTATION TO US. THIS BANK GUARANTEE IS SUBJECT TO THIS UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS UNDER THE INTERNATIONAL CHAMBER OF COMMERCE, PARIS FRANCE, PUBLICATION NO. 600.

WE CONFIRM THAT THE FUNDS BEHIND THIS BANK GUARANTEE NO:HAS BEEN BLOCKED IN FAVOUR OF THIS IS AN OPERATIVE INSTRUMENT CONFIRMATION SHALL FOLLOW. ALL CHARGES ARE FOR THE APPLICANT. THIS CABLE IS AN OPERATIVE INSTRUMENT. THIS LETTER OF GUARANTEE EXPIRES ON FOR AND ON BEHALF OF: -----------------------------------------____________________________ ____________________________ BANK OFFICER NAME BANK OFFICER NAME ISSUER BANK ISSUER BANK DESIGNATION DESIGNATION OFFICER CODE OFFICER CODE AND NO MAIL OR PHONE

APPENDIX A Exhibit - SBLC LENDERS MAY REPLACE WITH LENDERS BANKERS TEXT WITH MUTUALLY AGREED BY BOTH THE BANKS THE SBLC FORMAT SWIFT MT 760 AS FOLLOWS: REQUESTED TEXT OF ISSUING BANKS SBLC VIA MT760
NAME OF ISSUING BANK: ISSUING BANK ADDRESS: SBLC NUMBER: CURRENCY: AMOUNT: ISSUING DATE: MATURITY DATE: SBLC BENEFICIARY: WE, ___________ (ISSUING BANK), AT ADDRESS ______________________________, HEREBY ISSUE OUR IRREVOCABLE, UNCONDITIONAL, TRANSFERABLE, DIVISIBLE, AND WITHOUT PROTEST OR NOTIFICATION, PROMISE TO PAY AGAINST THIS STANDBY LETTER OF CREDIT NO.: ______________ TO THE ORDER OF ______________________, THE BEARER OR HOLDER THEREOF, AT MATURITY, THE SUM OF _____ HUNDRED MILLION UNITED STATES DOLLARS (US$ __00,000,000.00), UPON PRESENTATION AND SURRENDER OF THIS STANDBY LETTER OF CREDIT AT ANY OF THE COUNTERS OF ISSUING BANK. SUCH PAYMENT SHALL BE MADE WITHOUT SET-OFF AND FREE AND CLEAR OF ANY DEDUCTIONS, CHARGES, FEES, OR WITHHOLDING OF ANY NATURE PRESENTLY OR IN THE FUTURE IMPOSED, LEVIED, COLLECTED, WITHHELD OR ASSESSED BY THE GOVERNMENT OF COUNTRY OF ISSUING BANK OR ANY POLITICAL SUBDIVISION OR AUTHORITY AND THEREIN AND THEREOF. THIS STANDBY LETTER OF CREDIT IS DIVISIBLE, ASSIGNABLE AND TRANSFERABLE WITHOUT PRESENTATION OF IT TO US AND WITHOUT THE PAYMENT OF ANY TRANSFER FEE OR CHARGES. THIS STANDBY LETTER OF CREDIT IS GOVERNED BY THE UNIFORM CUSTOMS AND PRACTICE FOR DEMAND GUARANTEES AS SET FORTH BY THE INTERNATIONAL CHAMBER OF COMMERCE, UNIFORM RULES FOR DEMAND GUARANTEES, ICC PUBLICATION NO. 758. THIS STANDBY LETTER OF CREDIT IS AN OPERATIVE INSTRUMENT. FOR AND ON BEHALF OF ISSUING BANK AUTHORIZED OFFICER (PARTY 1, TITLE, PIN CODE) AUTHORIZED OFFICER (PARTY 2, TITLE, PIN CODE)

BANK SEAL