DKV Euro Service: Providing an excellent service at all times

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DKV company profile As at 12 / 2012 DKV Euro Service: Providing an excellent service at all times Market leaders for the cash-free supply of on-the-road supplies & services in Europe DKV Euro Service are the leading service providers to the goods and passenger transport sectors on the roads of Europe. DKV stands for Deutscher Kraftverkehr. The company was established in Düsseldorf in 1934. Through the DKV Card and additional services, the European market leaders offer customers a range of products geared to day-to-day transport operations and designed to optimize the fleet management process The aim is to help customers avoid delays, take advantage of price benefits and operate in a more efficient manner. With more than 54,000 service stations in 42 European countries, DKV have the largest and most comprehensive supply network in the sector. Customers can use the DKV Card to obtain different brands of fuel and lubricants cash-free from an extensive network of over 37,300 filling stations and truck stops. Eliminating exchange rate risks and foreign exchange charges and with a high degree of transparency when it comes to billing, the card also offers the potential for savings. It's not just when filling up that customers are able to take advantage of the benefits offered by DKV. The DKV Card has earned the trust of around 9,100 partners who provide repair, tyre, recovery, rescue, vehicle rental and washing services. Customers are also able to use the DKV Card throughout Europe to settle motorway tolls and the charges payable to use bridges, mountain passes, tunnels and numerous ferry links cash-free. DKV are the only non-french accredited suppliers of on board units for the French motorway toll system TIS PL. With the fully compatible DKV Box, DKV are able to bill tolls for both France and Spain. With its network of partners throughout Europe, DKV's 24-hour breakdown service the DKV Truck Service also helps customers avoid delays and downtime. 95 per cent of all breakdowns reported via the free international service number 00800-365 24 365 can be repaired on the spot. A rental service for trucks, trailers, buses and cars provided by a large number of rental service partners also guarantees mobility and fleet flexibility. 1

Both costs and routes can be optimized with DKV support. On the DKV website, customers are able to use the Route Planner to display the best routes to take with the best diesel prices and current toll costs for Germany and Austria. In the secure customer area at www.dkv-euroservice.com, customers are able to take an advance look at the costs that will appear on future DKV statements. DKV offer other useful heavy goods traffic management tools geared to the needs of fleet managers. If customers so wish, DKV invoices (issued at least mid-month and at the end of each month) containing a detailed cost and consumption analysis broken down by vehicle will also include refunds of foreign VAT on both goods paid for via DKV (eg. fuel) and on invoices not issued by DKV. Refunds take place automatically as soon as the relevant tax authorities have transferred the amounts in question. The Net Invoicing Program (NIP) reduces this time period. Under this system, foreign VAT is deducted from the next DKV invoice. NIP therefore improves a transport company's cash flow and prevents cash shortages. NIP is currently available for 24 EU countries. The standard foreign VAT refund service covers 27 countries. The online analysis tool DKV ereporting, which won an award in 2011, offers such things as cost control for fuel purchases and tolls using easily configured individual parameters for example transactions by individual period, vehicle, product or country. Over 98,000 customers have placed their trust in the services provided by DKV. A total of 1.9 million DKV service cards and/or on board units are currently in circulation. In 2012, the DKV Card was voted Best Brand in the Fuel and Service Cards category for the eighth time in succession. In 2012, DKV achieved a turnover of 5.34 billion Euros. The company employs 680 staff throughout Europe. Since 2011, DKV Euro Service have been part of the EGRIMA Group based in Ratingen. 2

DKV FDF Figures, Dates, Facts As at 12 / 2012 Figures rounded off unless otherwise stated Card name DKV Card Issued by Internet DKV Euro Service GmbH + Co. KG Balcke-Dürr-Allee 3, 40882 Ratingen Free service number 0800 358 358 3 Fax 02102. 5518 192 info@dkv-euroservice.com http://www.dkv-euroservice.com Cards and On Board Units 2012 Over 1.9 mill. Customers 2012 About 98,000 Turnover 2011 5.34 billion Employees 2012 Over 680 Accepted at Over 54,000 service stations in 42 countries 37,300 filling stations selling different brands of fuel of which 11,000 in D, 26,300 outside Germany of which 6,000 LPG: 2,100 in Germany; 3,900 outside Germany of which 800 natural gas: 600 in Germany, 200 outside Germany including 7,500 AdBlue: 3,000 in Germany; 4,500 outside Germany 9,100 Vehicle Service partners (for Repair, Tyre, Recovery, Rescue, Rental and Vehicle Washing Services): 5,600 in D, 3,500 outside Germany Other locations: Border and toll points, ferries, tunnels etc. Products Cash-free on-the-road supplies and services throughout Europe (trucks, coaches) Services Fuel (particularly diesel and petrol) Tolls (roads, bridges, tunnels) Ferries Road-Rail International 24-hour breakdown service on 00800 365 24 365 Repairs: Cooperation arrangements with MAN, Mercedes Benz, Iveco, Volvo, Scania, Renault, Schmitz Cargobull, Bosch Repairs to and replacement of truck windscreens Recovery and rescue services 3

Tyre change Refrigeration systems Customs clearance Truck rental Interior and exterior cleaning Price and product information systems, eg. Diesel Price Information Europe Parking Area Service (secure parking areas) Teleroute freight exchange Navigation data available for all DKV filling stations Toll Service Tolls (road tolls and payment of tunnel and bridge charges) in GER, F, A, CH, CZ, I, B, NL, L, S, DK, E, P, SLO, SK, PL, H, BG, LT, RO On Board Unit managing third-party boxes in Germany, Austria, Czech Republic, Slovakia and Italy DKV Box for TIS PL (F), fully compatible DKV Box for France and Spain with plans to extend to Portugal Electronic Eurovignette (B, NL, L, S, DK) Viacard in Italy DKV Card accepted in GER, A, F, CZ, CH, B, NL, L, S, DK, E, P, SLO, SK, PL, H, BG, LT, RO Individual toll billing (tolls in D) Toll calculator (Rate calculator for tolls in D and A) Route planner Europe wide Evidence via terminal booking points Interfaces to cost all the relevant European tolls Consorzio DKV Euro Service (also Tolls IT + Frejus Card) maximum possible discounts on Italian tolls VAT refunds Advance funding via DKV invoices for 24 EU countries through the Net Invoicing Programs (NIP) VAT refunds via DKV invoices for 27 EU countries through the Standard Refund Service VAT on invoices not issued by DKV refunded to next DKV invoice through NIP following processing by Remobis DKV invoice amounts reduced through deduction of VAT refunds Fuel tax refunds in BE, SI, ES and FR Refundable original invoices automatically sent to service provider (copies of originals to customers) Invoices checked for refundability VAT refunds also for bus companies (depending on refund country) Transparent VAT refunds refunds appear on DKV invoice (credit note) DKV invoices easily recognized by all European tax authorities 4

Online analyse DKV ereporting Cost control for fuel purchases and tolls using easily configured individual parameters: eg. transactions by individual period, vehicle, product or country. Warnings when unscheduled journeys are made at the weekend E-mails when toll payment or fuel purchase ceilings are exceeded Monitoring of distances travelled between refuelling and servicing CO 2 emissions displayed for individual vehicles Available in German, Danish, English, Dutch, French, Italian and Polish Basic version free, Advanced for 9.90, Premium for 14.90 per month Special feature DKV Card with PIN number of customer's choice Costs No joining fee, no annual payment; any additional charges levied are for services used and depend on the country and service in question Liability, protection Cardholder's liability ends on receipt of notification of loss against risk Billing Twice a month with country invoices, arranged by vehicle registration number or cost centre (by e-mail if required) Daily billing based on Toll Collect invoices DKV standard billing (every 14 days) Monthly billing (flexitolls) e-invoicing rather than paper-based billing (for German customers) Requirements Secure credit standing 5