LEE SARA CORP
EMPLOYEE OPTION & SHARE PLAN FOR EMPLOYEES
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<TYPE>EX-10.24
<SEQUENCE>7
<FILENAME>dex1024.htm
<DESCRIPTION>EMPLOYEE OPTION & SHARE PLAN FOR EMPLOYEES
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<TITLE>Prepared by R.R. Donnelley Financial -- EMPLOYEE OPTION &amp; SHARE PLAN FOR EMPLOYEES</TITLE>
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 <DIV ALIGN="right"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Exhibit 10(24) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2" COLOR="#000000"><B>SARA LEE CORPORATION </B></FONT></DIV> <HR NOSHADE COLOR="#000000" ALIGN="left"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>EMPLOYEE OPTION &amp;
SHARE PLAN </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>FOR EMPLOYEES IN THE NETHERLANDS </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
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<TD WIDTH="3%" VALIGN="top" ALIGN="left"><DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">1.<B></B></FONT></DIV></TD>
<TD WIDTH="1%" VALIGN="top"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV></TD>
<TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>General Plan Type</B> </FONT></DIV> </TD></TR></TABLE> <DIV STYLE="margin-left:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">This Employee Option
&amp; Share Plan (hereinafter: &#147;the Plan&#148;) will enable eligible employees of subsidiaries of Sara Lee Corporation (hereinafter: &#147;the Corporation&#148;) in The Netherlands to receive Options Grants and to acquire Options to purchase
common stock of the Corporation. The Plan is open to Eligible Employees of Subsidiaries of the Corporation which have been approved by the Corporation to participate. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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<TD VALIGN="bottom"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Definitions</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Administrator&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the financial institution or nominated Dutch bank designated by the Corporation to hold the Options and/or Shares and administer them in accordance with
the Plan.</FONT></DIV> </TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Application Form&#148; </B>(&#147;Inschrijvings-en&nbsp;Wijzigings formulier&#148;)<B></B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means a form completed by an Eligible Employee, which constitutes evidence of participation in the Plan.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Blocked Employee Saving Accounts&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means saving accounts of the &#145;Premiespaarregeling&#146; and/or &#145;Spaarloonregeling&#146;.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Dividend&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the distribution (currently USD 0.50 per Share annually) designated by the Board of Directors of the Corporation to be paid pro rata to the shareholders
of the Corporation.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Dividend Reinvestment and Cash Stock Purchase Plan (&#147;DRIP&#148;)&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">is a plan, which provides for the automatic reinvestment of dividends to purchase additional shares of the Corporation&#146;s common stock.</FONT></DIV> </TD>
</TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Eligible Employees&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means employees with a permanent appointment, employed for at least twelve (12) months by a Participating Subsidiary of the Corporation in the
Netherlands.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Exchange Rate&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">is the fixing rate at which Dutch Guilders or the lawful currency of the Netherlands from time to time (NLG) are converted into US Dollars (USD) or vice versa.
This is the exchange rate (mid rate) which is fixed daily by the Dutch National Bank (De Nederlandsche Bank N.V.), published in daily newspapers.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Exercise Order Form&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means a form completed by Participants in which is indicated when and how Participants want to exercise their Options.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Exercise Price&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="87%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the Fair Market Price on the Grant Date.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">1 </FONT></DIV>


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<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Fair Market Price&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the average of the high and low prices, stated in US Dollars, at which Shares are traded on the New York Stock Exchange as reported on the Composite
Transactions Tape.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Free&nbsp;Option&nbsp;Contract&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means an option contract to purchase 15 shares of the Corporation&#146;s common stock, which was granted to Eligible Employees who began participating in the
Plan in 1997.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">For Participating Subsidiaries that implement the Plan after 1997, Eligible Employees joining the Plan at the time of implementation may receive an option
contract with an underlying share value that corresponds to an aggregate Exercise Price of approx. NLG 1,000.-.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">This option contract will be granted at no up front cash cost to the Eligible Employees.</FONT></DIV> </TD> </TR>
<TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Grant Date&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the first Monday in April of any Plan Year in which sales of the Corporation&#146;s common stock are reported on the New York Stock Exchange Composite
Transactions Tape (the &#147;Composite Tape&#148;).</FONT><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><SUP>1)</SUP></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUP></SUP></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Market Price&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the price(s) at which Shares of the Corporations common stock trade on the New York Stock Exchange as reported on the Composite Tape.</FONT></DIV> </TD>
</TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Option&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the right to buy a Share of common stock of the Corporation at a stated Exercise Price.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Option Book Account&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means collectively the Option account held by the Administrator which records, holds, tracks and confirms Participants&#146; rights to Options.</FONT></DIV>
</TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Option&nbsp;Expiration&nbsp;Date&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the date which is five (5) years after the Grant Date.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
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<TD VALIGN="top" COLSPAN="5" WIDTH="89%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"></FONT><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><SUP>1)</SUP></FONT><FONT
FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUP></SUP>Or if no such stock is sold on such day, then on the next business day on which there is a sale.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Option Purchase Date&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the date each year on which Options are purchased under this Plan by a Participant.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="27%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Participant&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means an Eligible Employee who has completed an Application Form and/or has either Options and/or Shares under this Plan. Eligible Employees who are employed by
a Participating Subsidiary for less than the normal weekly working hours are entitled to pro rata participation according to the following formula:</FONT></DIV> </TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="89%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">weekly working hours part-time contract, divided by standard weekly working hours, times the amount(s) stated in Rule 4.1 B.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2 </FONT></DIV>


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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">In case the result of this formula is less than the minimum amount stated in Rule 4.1 B, the minimum amount will be applicable for participation.</FONT></DIV>
</TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If the weekly working hours of a Participant are reduced the participation will be automatically changed according to the new applicable maximum (if
necessary).</FONT></DIV> </TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If the weekly working hours of a Participant are increased, the current participation level of the underlying share value will be continued unless another
participation level is indicated by the Participant on an Application Form.</FONT></DIV> </TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Plan Year&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the first Monday in April of any year up to the first Monday in April in the year after, while the first Plan Year will run from April 5, 1999 to April 3,
2000.</FONT><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><SUP>1)</SUP></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUP></SUP></FONT></DIV> </TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
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<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Purchase&nbsp;Option&nbsp;Contract&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the contract that gives the Participant, during a stated fixed period, the right to buy a specified number of full and/or fractional Shares of common
stock of the Corporation at a stated Exercise Price regardless of the Fair Market Value of the Shares at the time of exercise.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Purchase Options&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">are the Options that a Participant may currently buy each year at a cost of 7.5% of the Exercise Price for each Purchase Option, up to a maximum number, giving
them the right to buy Shares of the common stock in the Corporation at the stated Exercise Price. The cost may, if necessary, be adjusted upward or downward to conform with any future changes in the Netherlands&#146; regulations that were used to
establish the current 7.5% cost.</FONT></DIV> </TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" COLSPAN="5"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"></FONT><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><SUP>1)</SUP></FONT><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><SUP></SUP>Or if no such
stock is sold on such day, then on the next business day on which there is a sale.</FONT></DIV> </TD> </TR>
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<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Record Date&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the date that the Corporation&#146;s registered Shareholders are recorded as being entitled to receive a dividend payment.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Share Book Account&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means collectively the Share account held by the Administrator which records, holds, tracks and confirms Participants&#146; ownership of Shares.</FONT></DIV>
</TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Share Purchase Date&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the date on which Shares are purchased by a Participant pursuant to these Rules (as defined in Section 3).</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Shares&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means Shares of the Corporation&#146;s common stock.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="30%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Stock Exchange&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means the New York Stock Exchange where Shares of the Corporation&#146;s common stock are traded.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Stock&nbsp;Selling&nbsp;Order&nbsp;Form&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means a form completed by the Participant in which isindicated when and how a Participant wants to sell Shares</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="29%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>&#147;Subsidiaries&#148;</B></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="88%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">means legal entities in the Netherlands, whose out-standing voting stock or voting power is beneficially owned, partially or fully, directly or indirectly, by
the Corporation and which are controlled by the Corporation and are authorized by the Corporation to participate and which have agreed to participate in the Plan. &#147;Participating Subsidiaries&#148; and &#147;Relevant Subsidiaries&#148; shall be
construed accordingly.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">For the purpose of these Rules (as defined in Section 3), words in the singular include
the plural, and vice versa, and the masculine includes the feminine. </FONT></DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="1%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Plan&nbsp;Governance</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">This document sets out the terms and conditions governing the operation of the Plan in The Netherlands (&#147;the Rules&#148;).</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Plan is constituted by these Rules which have been approved by the Board of Directors of the Corporation and adopted by the Participating
Subsidiaries.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3.3</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Participating Subsidiaries will be responsible for the administration of the Plan in liaison with the Administrator.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3.4</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Plan will be subject to the filing of these Rules with the Netherlands tax authorities and compliance by the Participating Subsidiaries with any
regulations imposed by the Netherlands tax authorities.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">4.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Options&nbsp;Contract</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>4.1&nbsp;&nbsp;&nbsp;&nbsp;Purchase&nbsp;Option&nbsp;Contracts</I></FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Participants may be granted the right to buy Purchase Options annually in accordance with the following terms and conditions:</FONT></DIV> </TD>
</TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Eligible Employees and current Participants may (but are not obligated to) buy Purchase Options. Each year, Eligible Employees and current Participants may
decide whether or not to acquire Purchase Options on the Grant Date.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">B.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a Participant decides to buy Purchase Options, there is a minimum and a maximum number of Purchase Options he may buy each year. Currently, participants may
buy Purchase Options with a minimum aggregate Exercise Price in NLG of NLG 2,500, and with a maximum aggregate Exercise Price in NLG of NLG 12,500. For calculating the aggregate Exercise Price the USD exchange rate on the Grant Date will be
applicable. This minimum and maximum excludes the Free Option Contract a Participant may be granted when a Participating Subsidiary initially implements the Plan.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">C.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A current Participant must advise&#151;by using the appropriate form&#151;the Participating Subsidiaries&#146; Human Resources Department at least one month
before the beginning of each Plan Year if he wants to change the commitment level to buy Purchase Options. If this</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">4 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">action is not taken, it will be assumed that the Participant wants to buy Purchase Options at the same level as the year before, based on an equal aggregate
Exercise Price in NLG. For calculating the aggregate Exercise Price the USD exchange rate on the Grant Date will be applicable.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a Participant subscribes for the maximum number allowed, he will automatically receive the maximum number in any Plan Year if this maximum is changed,
subsequently if a Participant subscribes for the minimum number allowed, he will automatically receive the minimum number in any Plan Year if this minimum is changed.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">D.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The minimum and maximum aggregate Exercise Price in NLG can be reset by the Corporation&#146;s Board of Directors each year.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">E.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The price a Participant will pay for the Purchase Options is currently 7.5% of the aggregate Exercise Price in NLG. For calculating the aggregate Exercise
Price the USD exchange rate on the Grant Date will be applicable. This price must be paid by the Participant to the Administrator not later than one week prior to the Grant Date. To pay this price, the Participant may:</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">1.&nbsp;&nbsp;&nbsp;Instruct&nbsp;the Administrator to debit a designated Blocked Employee Saving Account or some other
specified account. If a Participant sells the Shares within the blocked savings retention period, the Administrator will refund the appropriate amount of NLG to the saving account(s) in compliance with the applicable rules.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2.&nbsp;&nbsp;&nbsp;Transfer&nbsp;the payment directly to a specified account of the Administrator.</FONT></DIV>
</TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Administrator will ultimately transfer this amount to an account specified by the Corporation.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>4.2 Free Option Contract</I></FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Eligible Employees who start participating in the Plan the first time it is implemented by a Participating Subsidiary may receive a one-time grant
of a Free Option Contract giving them the right to buy shares of the Corporation&#146;s common stock. Any tax to be paid on the Free Option Contract will be borne by the Participating Subsidiaries.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>4.3 Registration of the Option Contracts</I></FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Option Contracts will be registered each year in the Participant&#146;s name by the Administrator. The Participant is not entitled to sell or
otherwise transfer the Option Contracts.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="1%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">5.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Option Exercises and Share Acquisition/Disposition</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>5.1 Options Exercises</I></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">To exercise the Options, a Participant must complete an Exercise Order Form and submit the Form to the Administrator. This Form can be obtained from the
Participating Subsidiaries&#146; Human Resources Department and can only be submitted by the Participant himself.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">B.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Participant must exercise an Option Contract in total. However, if the number of shares underlying the Option Contract is equal to or more than 100 shares,
the Participant may</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">5 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">exercise the Option Contract in portions of at least 50 shares. The remainder, however, must always be equal to at least 50 shares.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If the remainder would drop below 50 as the result of an exercise order, the administrator will automatically increase the order to cover the total not yet
exercised volume of that Option Contract.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">C.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Administrator will submit the Exercise Order Form for execution weekly on Wednesday. All Exercise Order Forms received by the Administrator by midnight on
Tuesday will be processed on the next business day that both the Administrator and the New York Stock Exchange are open.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">D.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">When the Participant exercises an Option Contract, he can instruct the Administrator to execute the transaction at the Market Price or to place a limit order.
If the Participant places a limit order, he must indicate on the Exercise Order Form:</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">1.&nbsp;&nbsp;&nbsp;&nbsp;At which Market Price the Option Contract should be executed
and</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2.&nbsp;&nbsp;&nbsp;&nbsp;The number of weeks the instruction is to be valid.</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If the minimum Market
Price is not realized within the indicated term(s), the order will be automatically canceled. The indicated minimum Market Price must always be rounded to whole USD figures.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">E.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Administrator will send a reminder to the Participant one month before the Option Expiration Date if the Participant has not yet exercised the Option
Contract by that date. If the Participant does not respond to this reminder or if the minimum Market Price of a current Exercise Order Form is not realized before the Option Expiration Date, the Administrator will automatically exercise the Option
and sell the stock for the Participant. This will only occur if the Fair Market Value of the common stock exceeds the Exercise Price plus the brokerage fee. Otherwise, the Option will be allowed to expire.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">F.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a Participant exercises an Option Contract within a period of three (3) years after its Grant Date, the Participant is&#151;according to current tax
legislation&#151;tax due over the realized revenues.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">According to the rules of the Blocked Employee Saving Accounts (a part of) the revenues may have to be redeposited to these accounts. The remaining revenues
will be transferred to the Participant via the Participating Subsidiary. The later will deduct tax due.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="5"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>5.2 Share Acquisition and Disposition</I></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">When the Option Contract is executed, the Participant will become a shareholder three (3) days later, when the transaction is settled. On that day, the
Participant must pay the Exercise Price for the shares underlying the Contract. If the Participant decides to:</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="4"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">1.&nbsp;&nbsp;&nbsp;Retain&nbsp;all of the shares in a Share Book Account, the Exercise Price will be converted into
NLG at the Exchange Rate on the Share Purchase Date and the Participant will be responsible for funding the Exercise Price to the Administrator, either from a Blocked Employee Saving Account or by paying an invoice provided by the
Administrator.</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV STYLE="margin-left:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a Participant subsequently sells Shares within the blocked savings retention period, the Administrator will refund the appropriate
amount of NLG to the saving account(s) in compliance with the applicable Rules.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV STYLE="margin-left:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a Participant does not pay the Administrator the Exercise Price within the period of ten business days of the date of invoice, or in
case the balance of the Blocked Employee Saving Account showed a deficit and the Participant did not pay the Administrator the difference within the period of ten business days of the date of invoice for the additional amount, the Administrator will
exercise its right of pledge on the Shares which the Participant granted the Administrator in the Exercise Order Form. All costs of this exercise of the right of pledge will be recovered from the sale of Shares.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2.&nbsp;&nbsp;&nbsp;Sell&nbsp;enough of the shares to fund the Exercise Price, the remaining shares will be maintained
in a Share Book Account in his name by the Administrator.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3.&nbsp;&nbsp;&nbsp;Sell&nbsp;all the shares immediately, the funds remaining after the Exercise Price is paid will be
converted into NLG by the Administrator at the Exchange Rate on the Share Purchase Date and deposited in an account specified by the Participant.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">B.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">All transactions for the purchase of Shares and for invoice amounts due to the Administrator will be denominated in USD.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="1%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Rights to Shares Acquired under the Plan</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Shares will usually be held as entries in the Share Book Accounts of the Administrator with the same rights as a shareholder as if the Shares were
certificated.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Shares will be held by the Administrator for the benefit of the Participant as evidenced by entries in a Share Book Account.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.3</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Shares will be held by the Administrator unless the Participant requests in writing that stock certificates be issued to the Participant. The Participant may
only do this for that part of his shares, that is not subject to retention under the blocked saving schemes. In this circumstance, the Participant will be responsible for the cost of maintaining the Shares and for all disclosure and tax accounting
in respect of those Shares.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.4</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Participant may request to hold his stock certificates in the custody of a nominated Dutch financial institution in the Netherlands. He may only do this
for that part of his shares, that is not subject to retention under the blocked saving schemes. In this circumstance, the Participant will be responsible for the cost of maintaining the Shares in that bank and for all disclosure and tax accounting
in respect of those Shares.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.5</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A Participant may instruct the Administrator to sell his Shares at any time by completing the Stock Selling Order Form.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Participant can instruct the Administrator to execute the transaction at the Market Price or to place a limit order. If the Participant places a limit
order, he must indicate on the Exercise Order Form:</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;at which minimum Market Price the Option Contract should be executed
and</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the number of weeks the instruction is to be valid.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If the minimum Market Price is not realized within the indicated term(s), the order will be automatically canceled. The indicated minimum Market Price must
always be rounded to whole USD figures.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">7 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Shares will be sold in accordance with written instructions received from a Participant and the proceeds, converted into NLG at the Exchange Rate on the Share
Selling Date, will be paid to him less a brokerage fee.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.6</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Shares must be sold or certificated in minimum lots of 50. If the balance remaining in a Share Book Account would drop below 50 as a result of an action, the
administrator will automatically increase the transaction volume to cover all Shares in the Account.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.7</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Rights under the Plan are not transferable by a Participant other than as indicated in Rule 8, sub 2.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">6.8</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">In addition to the above it will also be possible for Participants to deposit Shares, acquired under the conditions of an Additional Plan Rule agreed between
the Administrator and the Participating Subsidiaries, into their Share Book Accounts. Such Shares will be treated in the same way as the Shares acquired under Sara Lee Corporation&#146;s Employee Option &amp; Share Plan for Employees in the
Netherlands.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="1%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">7.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Dividends</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">7.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Dividends on Shares acquired under the Plan will accrue to Participants in the same manner as for other shareholders.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">7.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Dividends paid by the Corporation to the Administrator, after deduction of US withholding tax, will be reinvested at the day the dividend is paid at a rate
that equals the share-price at the opening of the New York Stock Exchange at that day. The Shares acquired by the Administrator in that way will be allocated pro rata in accordance with the number of Shares in each Participant&#146;s Share Book
Account on the Record Date.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">7.3</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Annually, a statement will be sent by the Administrator to the Participants showing dividends received and the number of Shares acquired through dividend
reinvestment. Upon specific request, interim statements will be provided to a Participant at a nominal fee.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">7.4</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Dividends are treated as US source income to the Administrator and the Corporation will deduct the appropriate US withholding tax. The Administrator will
record this tax on the Participant&#146;s dividend statements pro rata with the number of Shares in each Participant&#146;s Share Book Account on the day the Dividends were paid.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">7.5</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a Participant sells all of his Shares between the Record Date and the date the Dividend is paid, the Participant will receive the Dividend proceeds together
with Share sales proceeds.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="1%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">8.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Rights of Employees who Leave Service</B></FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>8.1 General</I></FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Participants who leave the service of the Corporation for any reason immediately cease participation in the Plan, subsequently he is no longer entitled to
acquire Options under the Plan.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">B.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a situation occurs for which the provisions of these Rules do not provide, decisions will be made on an individual basis by an officer appointed by the
Corporation.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">8 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">C.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Subsidiary will be responsible for notifying the Administrator when a Participant terminates employment.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">D.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Participants who leave the service of the Corporation and hold Option Contracts under the Plan may retain Shares until the last Option Contract is either
exercised or lapses. At that time, these participants must dispose of all Shares retained within the arrangements of the Plan by ordering the administrator to:</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">1.&nbsp;&nbsp;&nbsp;&nbsp;Send&nbsp;&nbsp;the whole share certificates to a specified address or to a financial
institution in the Netherlands on behalf of the Participant and to sell any fractional Share and transfer the proceeds, converted to NLG at the Exchange Rate on the Share Purchase Date to an account specified by the Participant; or</FONT></DIV>
</TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2.&nbsp;&nbsp;&nbsp;&nbsp;Sell&nbsp;&nbsp;the Shares in which case the Administrator will deposit the proceeds less
a brokerage fee, converted into NLG at the Exchange Rate on the Share Purchase Date, to an account specified by the Participant; or</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3.&nbsp;&nbsp;&nbsp;&nbsp;Transfer&nbsp;&nbsp;the Shares to Harris Trust and Savings Bank, Chicago, IL., USA with
instructions to open a DRIP account in the Participant&#146;s name and to deposit the Shares into said account.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">4.&nbsp;&nbsp;&nbsp;&nbsp;If&nbsp;&nbsp;a part of the Shares is still subject to savings retention, the
Administrator will sell enough of the Shares to fulfill that requirement in accordance with the regulations of those saving schemes. For the balance of the Shares the Administrator will act in accordance with item 1, 2 or 3 above, as directed by the
participant</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a situation as described in 8.1.D.1 and/or 8.1.D.3 above occurs, the Shareholder will pay a nominal fee.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">E.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Participants who leave the service of the Corporation and have Options within the Plan will have a maximum term of six (6) months to exercise their Options,
if this term does not exceed the standard terms of the Option Contract(s). In this six (6) months term, they may order the Administrator to exercise the Options and choose one of the alternatives as stated in Rule 8.1.D. above.</FONT></DIV> </TD>
</TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="6%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">F.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A Participant who leaves on regular (early) retirement, may complete the full term(s) of the Option Contract(s).</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>8.2 Occupational Disability</I></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A Participant who leaves on occupational disability (&#147;Disability Insurance Act&#148;) has a term of twelve (12) months to exercise the
Options, if this term does not exceed the standard term(s) of the Option Contract(s).</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">In case of partially occupational disability (&#147;Disability Insurance Act&#148;) the Participant is entitled to continue participation. After
expiration of the 100% net income guarantee term as stated in the applicable Collective Labour Agreement, his maximum participation level will be reduced according to his weekly working hours (as stated under the Participant definition on page
3/15).</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>8.3 Death</I></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">In the event of a Participant&#146;s death, the Participant&#146;s estate must exercise the Option Contract(s) within twelve (12) months (but not
later than the expiry date). Subsequently the conditions stated under Rule 8.1 are applicable.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>8.4 Sale of Business</I></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If the Subsidiary in which a Participant is employed is sold so that it is no longer a Subsidiary of the Corporation, the Participant will
immediately cease participation in accordance with the provisions of these Rules. The rights to exercise Participant&#146;s Option contracts will then last another six (6) months, but no longer than the expiry date of the respective Option
Contract(s).</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>8.5 Amendments effective as of Plan Year running from April 3, 2000.</I></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">In addition to rule 8.1.E for some categories of Participants, this maximum term of six (6) months may be extended for any
remaining options of which the period between grant date and date of leave is less then thirty two (32) months as of the Plan Year running from April 3, 2000.</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">These options will expire thirty eight (38) months from the respective grant date.</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">This extension will only apply:</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:8%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&#151;&nbsp;&nbsp;&nbsp;&nbsp;For&nbsp;&nbsp;Participants who leaves on occupational disability
(&#147;Disability Insurance Act&#148;);</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:8%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&#151;&nbsp;&nbsp;&nbsp;&nbsp;In&nbsp;&nbsp;the event of a Participant&#146;s death for the
Participant&#146;s estate; &nbsp;&nbsp;</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:8%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&#151;&nbsp;&nbsp;&nbsp;&nbsp;If&nbsp;&nbsp;the Subsidiary in which a Participant is employed is sold so
that it is no longer a Subsidiary of the Corporation;</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:8%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&#151;&nbsp;&nbsp;&nbsp;&nbsp;If&nbsp;&nbsp;the business in which the Participant is employed is
terminated;</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:8%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&#151;&nbsp;&nbsp;&nbsp;&nbsp;If&nbsp;&nbsp;the service in which the Participant was employed is
outsourced; &nbsp;&nbsp;</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:8%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&#151;&nbsp;&nbsp;&nbsp;&nbsp;If&nbsp;&nbsp;the position of Participant is canceled or if this position has
been changed out of the ability of Participant, due &nbsp;&nbsp;&nbsp;&nbsp;to a reorganization. &nbsp;&nbsp;</FONT></DIV> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:6%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">This provision does not extend to Participants who are dismissed with cause involuntary terminated).</FONT></DIV> </TD>
</TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:6%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Rules 8.2, 8.3 and 8.4 are no longer applicable.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><I>8.6 Partial Occupational Disability</I></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">In case of partially occupational disability (&#147;Disability Insurance Act&#148;), the Participant is entitled to continue participation. After
expiration of the 100% net income guarantee term as stated in the applicable Collective Labour Agreement, his maximum participation level will be reduced according to his weekly working hours (as stated under the Participant definition on page
3/15).</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="1%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Contracts of Employment and Other Employment Rights.</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">It is a condition of these Rules that the Plan may be terminated at any time at the discretion of the Corporation and that no compensation under the employment
contract will arise as a result.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">It is a requirement for the introduction of the Plan that Participating Subsidiaries communicate the Plan to works councils or trade-unions in accordance with
the provisions of any laws or agreements applicable to them.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="7%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9.3</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Neither the benefit of the Shares or the exercise price is added to the employees&#146; income for the purpose of calculating other employee benefits. No
additional rights related to labour</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">10 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">conditions arise to an employee as a result of participating in the Plan or the opportunity to participate.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9.4</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Participation in the Plan does not confer on any Participant any right to current or future employment.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9.5</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">If a Participant ceases participation in the Plan or the Corporation ceases operation of the Plan, employees will have no right or action against the
Subsidiary or the Corporation for such termination.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">9.6</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Plan does not constitute an acquired right for the Participant. It is not to be understood as a part of the employee&#146;s compensation for any purpose
other than the Plan itself.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="bottom" WIDTH="2%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">10.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Administration</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">10.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Corporation will ensure that Shares for purchase under the Plan are available to satisfy all rights granted under the Plan.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">10.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Plan will be administered by the Administrator appointed by the Corporation.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">10.3</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Subsidiary will be responsible for notifying employees about the Plan.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">10.4</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Administrator, will be responsible for:</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">A.&nbsp;&nbsp;&nbsp;&nbsp;Maintaining&nbsp;&nbsp;records of the Options and the Shares in trust in separate Book
Accounts;</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">B.&nbsp;&nbsp;&nbsp;&nbsp;Maintaining&nbsp;&nbsp;all relevant records and for issuing documents required for tax and
financial reporting purposes by the Corporation, the Subsidiaries and the Participant;</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">C.&nbsp;&nbsp;&nbsp;&nbsp;Providing&nbsp;&nbsp;annual statements and other documents as required for personal record
keeping and tax accounting by the Participant and statements if there has been any activity (except the Corporation&#146; s DRIP) in the Participant&#146;s account;</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">D.&nbsp;&nbsp;&nbsp;&nbsp;Providing&nbsp;&nbsp;quarterly management information reports to the Corporation and
Subsidiaries;</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">E.&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;&nbsp;resolution of problems arising from the maintenance of the Participant
records with the Relevant Subsidiary;</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">F.&nbsp;&nbsp;&nbsp;&nbsp;Managing&nbsp;&nbsp;for its own account any interest rate or currency risks that may be
inherent in the processes and procedures, jointly established and agreed to by the Administrator and the Corporation to support the transactions required to implement these rules.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">G.&nbsp;&nbsp;&nbsp;&nbsp;The&nbsp;&nbsp;deposit of Shares received by the Administrator under the DRIP to the
Participant&#146;s accounts; and</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:4%; text-indent:-4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">H.&nbsp;&nbsp;&nbsp;&nbsp;Initiating&nbsp;&nbsp;brokerage transactions for Participants who wish to sell their
Shares.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">10.5</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Subsidiary will liaise with the Administrator in respect of any information to be reported to the fiscal authorities. Participants who request share
certificates will be responsible for the disclosure and tax accounting in respect of those shareholdings.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">11 </FONT></DIV>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">

 <DIV ALIGN="center">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="2%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">11.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Termination</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">11.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">An Eligible Employee is no longer a Participant the moment the Employee no longer has any Options and/or Shares according to the Plan an no Application Form is
outstanding.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">11.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">In the event a Participant is not acting in accordance with the Plan Rules the Corporation and/or the Participating Subsidiary is entitled to exclude said
Participant from Participation to the Plan. Participant&#146;s Options expire immediately and Participant is (only) entitled to exercise his Options immediately. If he elects not to exercise his Options immediately, said Options will expire on that
day. The conditions stated in Rule 8.1 will be applicable in such case.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">11.3</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Subsidiary will be responsible for notifying the Administrator when a Participant is excluded of the Plan.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="2%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">12.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Amendments to the Plan</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">12.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Corporation may at any time or from time to time amend, suspend or terminate the Plan. No amendment may be made and no suspension or termination may take
effect in respect of rights already accrued to a Participant as a holder of Shares and no amendment may be made which will change the definition of the Exercise Price stated on page 2/15.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">12.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Corporation may at any time or from time to time amend the Plan to comply with the requirements of legislation or any regulatory body in The Netherlands
and/or the United States of America.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD VALIGN="top" WIDTH="2%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">13.</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" COLSPAN="3" WIDTH="100%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Governmental Regulations</B></FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">13.1</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Plan shall be suspended and become inoperative during any period in which no registration statement or amendment thereto under the Securities Act of 1933
of the United States of America, as amended, is in effect with respect to the Shares.</FONT></DIV> </TD> </TR>
<TR>
<TD HEIGHT="8"> </TD> </TR>
<TR>
<TD> <FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">13.2</FONT></DIV> </TD>
<TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Corporation&#146;s obligation to sell and deliver its common stock under the Plan is subject to the approval of any governmental authority required in
connection with the authorization, issuance or sale of such stock, whether in the United States of America or in any other country.</FONT></DIV> </TD> </TR>
 </TABLE> </DIV> <P></P>
 <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">12 </FONT></DIV>

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