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Annex No. 3a to the Merger Plan of 26 January 2011

Statement

on the accounting status of Sygnity Spółka Akcyjna as of 1 December 2010

Sygnity Spółka Akcyjna with its registered office in Warsaw, Al. Jerozolimskie 180, 02-486 Warsaw, entered into the Register of Entrepreneurs of the National Court Register maintained by the District Court for the Capital City of Warsaw in Warsaw, XIII Commercial Division of the National Court Register under KRS number 0000008162, NIP (Tax Identification Number): 586-00-05-293, REGON number: 190407926, with a share Capital of PLN 11,886,242.00 (say: eleven million eight hundred and eighty six thousand two hundred and forty two zlotys) paid up in total hereby declares that this information concerning the accounting status of Sygnity Spółka Akcyjna has been prepared for the purposes of the merger of the Company with the company under the business name of "PROJEKTY BANKOWE POLSOFT" Spółka z ograniczoną odpowiedzialnością with its registered office in Poznań, as of 1 December 2010, with the use of the same methods and in the same arrangement as those applied in the latest annual balance sheet of Sygnity S.A.

The accounting status of the Company is compliant with the attached balance sheet as of 1 December 2010.

On behalf of Sygnity S.A.:

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