UNQUALIFIED AUDITOR’S REPORT

We have audited the consolidated financial statements of

WIEN ENERGIE GmbH, Vienna,

for the financial year from 1 October 2007 to 30 September 2008. The presentation and content of these consolidated financial statements as well as the management report thereto in agreement with ustrian commercial regulations currently in force are the responsibility of the legal representatives of the company. Our responsibility is to express an opinion on these consolidated financial statements based on our audit and to attest as to whether the management report is in agreement with the consolidated financial statements. Section 275 of the Austrian Commercial Code applies with regard to our responsibility and liability as an auditor vis-à-vis the Company and third parties.

We have conducted our audit applying standard professional principles and in accordance with Austrian legal regulations. These principles require that we plan and perform the audit so as to obtain reasonable assurances as to whether the consolidated financial statements are free of material misstatement, and whether the Group management report is consistent with the consolidated financial statements. For the establishment of the audit plan, knowledge of the business activities and of the economic and legal environment as well as of the possible errors is taken into account. The audit includes examining, on a test basis, evidence supporting the amounts and additional disclosures in the consolidated financial statements. The audit also includes assessing the accounting principles used and significant estimates made by Management, as well as an evaluation of the overall financial statement presentation. We are of the opinion that our audit provides reasonable assurance for our opinion.

Our audit has not identified any objections. According to the knowledge gained through our audit, the consolidated financial statements comply in our opinion with legal regulations and provide a true and fair view of the Group’s assets and financial position at 30 September 2008, and of the earnings and cash flows of the Group for the financial year from 1 October 2007 to 30 September 2008 in conformity with Austrian generally accepted accounting principles. The consolidated management report is in agreement with the consolidated financial statements.

Vienna, 2 December 2008

B D O A u x i l i a T r e u h a n d G m b H

Wirtschaftsprüfungs- und Steuerberatungsgesellschaft

Karl Bruckner, Certified Public Accountant
Johann Seidl, Certified Public Accountant