Sch b eee Gg dis wees Certificate CANADA PROVINCE OF QUEBEC |, the undersigned, Danielle Gagliardi, Secretary of the Chambre des notaires du Québec, a professional order duly established under the Notarial Act and the Professional Code, having its Head Office in the City of Montréal, Province of Québec, hereby certify under my oath of office: THAT MY Annie Pelletier, Notary in the Town of Saint-Henri, Province of Québec, is a member of the Ordre des notaires du Québec since May 14", 1999, date of her registration on the Roll of the said professional Order, That since that date, M'* Pelletier has always been entered on the Roll of the Chambre des notaires du Québec; THAT her signature affixed to the attached document corresponds to that filed in my office in accordance with the Notarial Act. IN WITNESS WHEREOF, | have signed the present certificate in the City of Montréal, this Monday, March 19, 2018. Kanitte. fofrnss, meng Danielle Gagliardi, Notary Secretary 600013957 2A2VA Tel: 514-679-1793 Tol ee 1-800-269-1793 woengorgDEVELOPPEMENT INTERNATIONAL DESJARDINS (DID) Marzo 7, 2018 Resoluci6n relacionada con la oficina de DID en Colombia CONSIDERANDO que el 15 de septiembre de 2014 se inscribié a DID como entidad sin animo de lucro del exterior en el registro de entidades sin dnimo de lucro de la Camara de Comercio de Bogota. CONSIDERANDO que, de conformidad con el acta del Consejo de Administracién de DID, celebrada el 21 de septiembre de 2017, cuyo extracto se adjunta al presente, el abajo firmante esta facultados por dicho 6rgano como signatarios autorizados en relacién con los actos y contratos de DID en Canad. CONSIDERANDO que la oficina en Colombia debe dar cumplimiento alos requisitos establecidos en la Ley 1819 de 2016 y el articulo 2 del Decreto 2150 de 20 de diciembre de 2017 para mantener su permanencia como contribuyente del régimen tributario especial (RTE). RESUELVE Por mandato del Consejo de Administracién de la oficina principal de DID en Canadé, el suscrito por el presente resuelve: DEVELOPPEMENT INTERNATIONAL DESJARDINS (DID) March 7, 2018 Resolution regarding DID’s Colombian Office WHEREAS, on September 15, 2014, DID was registered as a foreign non-for-profit entity in the non-for-profit entities’ registry held by the Chamber of Commerce of Bogota. WHEREAS, pursuant to the minutes of DID’s Administration Council meeting held on September 21, 2017, an abstract of which is attached hereto, the undersigned are empowered by such body as authorized signatories with regard to the acts and contracts of DID in Canada. WHEREAS, the Colombian office must comply with the requirements established in Law 1819 of 2016 and article 2 of Decree 2150 dated December 20, 2017 in order to continue belonging to the special tax regime (sTR). NOW THEREFORE, BE IT RESOLVED Through mandate by the Adminsitration Council of the parent entity of DID in Canada, the undersigned do hereby resolves:(a) (b) Autorizar a Frangois Dionne, apoderado general de DID en Colombia para que solicite que la entidad permanezca como entidad del Régimen Tributario Especial del Impuesto sobre la Renta y para que a nombre de DID lleve a cabo todas las gestiones necesarias para el efecto. Certificar que: a. Los aportes de DID no son reembolsables bajo ninguna modalidad, ni generan derecho de retorno para el aportante, ni directa, ni indirectamente durante su existencia, nien su disolucion y liquidacion. b. DID desarrolla una actividad meritoria y que sus actividades son de interés general y de acceso a la comunidad, en los términos previstos en los Paragrafos 1 y 2 del articulo 359 del Estatuto Tributario colombiano. Los excedentes de DID no son distribuidos bajo ninguna modalidad, ni directa, ni indirectamente (a) (b) To authorize Frangois Dionne, representative of DID in Colombia to apply for continuity of the entity as part of the Special Tax Regime regarding Income Tax and to carry out on behalf of the entity any actions required to that effect. To certify that: a. The contributions received by DID in Colombia are not subject to reimbursement under any form, neither do them derive in the contributor’ right to reimbursement, either directly or indirectly, during its existence or during its dissolution and liquidation. b. DID develops a meritorious activity and such activity is of general interest and access to ‘the community, according to the terms of paragraphs 1 and 2 of article 359 of the Colombian Tax Statute. c. The surplus of DID is not distributed in any form, either directly or indirectly, during its term or during its dissolution and liquidation,durante su existencia, ni en su disolucién y liquidacién. d. Since its establishment in d. Desde su establecimiento en Colombia, the net benefits or Colombia, los beneficios surplus of DID have been netos o excedentes de DID reinvested in programs han sido reinvertidos en developing its corporate programas que desarrollan purpose, in one or more of the su objeto social en una o entity's meritorious ai varias de las actividades meritorias de la entidad, This resolution is passed both in the Spanish La presente resolucién se expide en los and English languages through the double- idiomas espafol e inglés mediante el column system. For all legal purposes in the sistema de doble columna. Para todos los Republic of Colombia, the Spanish version efectos legales en la Republica de shall be deemed to prevail Colombia, se entender que la versién en idioma espafol prevalece Given and signed in the city of Lévis, Canada, Dado y firmado en la ciudad de Lévis, on the 7 day of March, 2018. Canada, a los 7 dias del mes de marzo de 2018. Prie DEPARTMENT OF FOREIGN AT LIRS, TRA "WAND. 77 bolls aia 4 rf DES AFFAIRES £) «ANGER: MMPRCE ET — Vy Gerardo Gabriel Almaguer Simental Pasaporte /Passport No. GO7359702 Signatarios autorizados por el Consejo de Administacién de Développement International Desjardins (DID) igi under authorization by the Administration Council of Développement International Desjardins (DID) Resolution de DéveloppemesT lnternsdicnal Dejacdins (pee QD. ATE cA) 03 JQ0it‘CONSULADO GENERAL DE COLOMBIA MONTREAL CAUSA AUTENTEACONOE Fa (i) Cena Cooma (Ae PELLETIER en ty to pn ag ® romeo: 1 La autentcidas de este documento puede ser veriicada en: hitpverficacion cancileria gov.co ‘Césigo de Veritcacion:AFSOZA175011125A Chamb: eee g desnotares Certificate CANADA PROVINCE OF QUEBEC |, the undersigned, Danielle Gagliardi, Secretary of the Chambre des notaires du Québec, a professional order duly established under the Notarial Act and the Professional Code, having its Head Office in the City of Montréal, Province of Québec, hereby certify under my oath of office | THAT Mt® Annie Pelletier, Notary in the Town of Saint-Henri, Province of Québec, is a member of the Ordre des notaires du Québec since May 14'", 1999, date of her registration on the Roll of the said professional Order; That since that date, M'* Pelletier has always been entered on the Roll of the Chambre des notaires du Québec; THAT her signature affixed to the attached document corresponds to that filed in my office in accordance with the Notarial Act. IN WITNESS WHEREOF, | have signed the present certificate in the City of Montréal, this Monday, March 19, 2018. Kaithe. fines, tary | Danielle Gagliardi, Notary Secretary 600013956DEVELOPPEMENT INTERNATIONAL DESJARDINS (DID) Marzo 7, 2018 Resolucién relacionada con la oficina de DID en Colombia CONSIDERANDO que el 15 de septiembre de 2014 se inscribié a DID como entidad sin dnimo de lucro del exterior en el registro de entidades sin dnimo de lucro de la Camara de Comercio de Bogoté. CONSIDERANDO que, de conformidad con el acta del Consejo de Administracién de DID, celebrada el 21 de septiembre de 2017, cuyo extracto se adjunta al presente, el abajo firmante esta facultado por dicho érgano como signatario autorizado en relacién con los actos y contratos de DID en Canada. CONSIDERANDO que la oficina en Colombia debe dar cumplimiento a los requisitos establecidos en la Ley 1819 de 2016 y el articulo 2 del Decreto 2150 de 20 de diciembre de 2017 para mantener su permanencia como contribuyente del régimen tributario especial (RTE). CONSIDERANDO que de conformidad con el numeral 6 del articulo 1.2.1.5.1.8 del Decreto 2150 de 2017, se debe aportar la “copia del acta de la asamblea general o maximo érgano de direccién en el que se indique el estado de las asignaciones permanentes de los afios DEVELOPPEMENT INTERNATIONAL DESJARDINS (DID) March 7, 2018 Resolution regarding DID’s Colombian Office WHEREAS, on September 15, 2014, DID was registered as a foreign non-for-profit entity in the non-for-profit entities’ registry held by the Chamber of Commerce of Bogota. WHEREAS, pursuant to the minutes of DID’s Administration Council meeting held on September 21, 2017, an abstract of which is attached hereto, the undersigned is ‘empowered by such body as authorized signatory with regard to the acts and contracts of DID in Canada. WHEREAS, the Colombian office must comply with the requirements established in Law 1819 of 2016 and article 2 of Decree 2150 dated December 20, 2017 in order to continue belonging to the special tax regime (sTR). WHEREAS, pursuant to section 6 of article 1.2.1.5.1.8 of Decree 2150 of 2017, itis necessary to file a “copy of the minutes of the general assembly or highest decision-making body indicating the status of the permanent allocations of previous taxable years, which have not been reinvested yet and a briefgravables anteriores, que no han sido report on the way in which the reinvestment reinvertidas y de manera sumaria se of the net benefit or surplus treated as informe la forma como se realiza la ‘exempt in the preceding year is made”. reinversién del beneficio neto 0 excedente tratado como exento en el afio gravable anterior”. RESUELVE NOW THEREFORE, BE IT RESOLVED Por mandato del Consejo de Administracién Through mandate by the Administration de la oficina principal de DID en Canada, el Council of the parent entity of DID in Canada, suscrito por el presente resuelve: the undersigned do hereby resolves: (a) Informar que la oficina de DID en Colombia no tiene asignaciones permanentes pues todos sus excedentes se reinvierten en su actividad meritoria en el ejercicio fiscal siguiente. {b) La forma como la entidad realiza la reinversién del beneficio neto 0 excedente tratado como exento en el afio gravable anterior es la siguiente © Gastos de viaje y vi trabajo de campo * Capacitaciones a comunidades beneficiarias de proyectos ‘Asistencia técnica y/o donaciones a entidades sin dnimo de lucro que ejecutan proyectos relacionados con nuestra actividad © Consultorias externas y pago de proveedores (a) To inform that the office of DID in Colombia does not have any permanent allocation given that all its surplus is reinvested in its meritorious activity during the following fiscal year. (b) The following is the way in which the entity reinvests its net benefit or surplus treated as exempt in the previous fiscal year: ‘* Travel and related expenses for field work ‘* Training to communities who benefit from our projects Technical assistance and/or donations to non-for-profit entities related to our activity © Independent consultancy services and payment to suppliers and service providers © Labor-related expenses‘© Administrative expenses sociales © Gastos administrativos This resolution is passed both in the Spanish La presente resolucién se expide en los languages through the double- idiomas espafiol e inglés mediante el column system. For all legal purposes in the sistema de doble columna. Para todos los Republic of Colombia, the Spanish version efectos legales en la Republica de shall be deemed to prevail. Colombia, se entender que la versién en idioma espaiol prevalece. Given and signed in the city of Le Canada, Dado y firmado en la ciudad de Lévis, on the 7 day of March, 2018. Canada, a los 7 dias del mes de marzo de 2018. TFHIE DEPARTMENT OF FOREIGN AFVATRS. TRADE ND. DEVELOPMENT CANADA AS DUI" AITIIENTICAT D SIGNATURE. S#RIKED ON Fly UN ESAPFAIRES CTRANGERES, CANADA § DOMENTAUTIL Anne Gaboury Pasaporte /Passport No. HP8| eee an eae Gerardo Gabriel Almaguer Simental Pasaporte /Passport No. GO7359702 Signatario autorizado por el Consejo de Administacién de Développement International Desjardins (DID) Signing under authorization by the Administration Council ‘of Développement International Desjardins (DID) Reés = * Kesoloticn de Déveleppemait International Desjardins (0 ©4 [03 Jaas MIN DOCL ENT. OF: eaeCConsuAo0 GENERAL DE COLOMBIA ‘CaMDA [AITENTEACONE FRA el Cons decom ‘comtca ca te PLETE te et es acto eis hae ns Saaremaa ‘anno on Racones Exons Ge Oso re ame pote fro oan a) R mwenintes 4 La nuanced Go ete docurato panier vcain er hitp/Werticacion cancileria (Wlign de VontcaconArSOZA1 75522528