C.P.A. Limited

​Notice of intended merger pursuant to article 127FC of The Companies (Jersey) Law 1991 (as amended)

In accordance with Article 127FC of the Companies (Jersey) Law 1991 (as amended) (the "Law"), notice is hereby given that C.P.A. Limited, a Jersey registered company with registration number 30814 (the "Company") intends to merge, pursuant to Part 18B of the Law, with:

• CPA Properties Limited, a Jersey registered company with registration number 9190
• CPA Software Limited, a Jersey registered company with registration number 61818, (together, the "Subsidiaries") (the "Merger")

Following the Merger, the Company will continue as the survivor company and the Law provides that the Subsidiaries will cease to be incorporated and all property, rights and liabilities of each of the Subsidiaries will become the property, rights and liabilities of the Company.

Any creditor of the Company that objects to the Merger may under Article 127FE(2)(a) of the Law give notice of that objection to the Company within 21 days of the date of publication of this notice.

A creditor who gives such notice of objection, and whose claim against the Company is not then discharged, may within 21 days of the date of the notice of objection apply to the Royal Court of Jersey for an order restraining the Merger (the "Application"). In accordance with Article 127FC(4)(b) of the Law, any creditor of the Company may require the Company to notify such creditor if any other creditor of the Company makes an Application.

The special resolution passed by the Company under Article 127FA of the Law is available from the Company to creditors of the Company on request and free of charge pursuant to Article 127FC(2)(b) of the Law.

Any creditor of the Company that wishes to receive a copy of the special resolution passed by the Company under Article 127FA of the Law, give notice of objection, be notified if any other creditor makes an Application or otherwise contact the Company in relation to the Merger should write to Dawn Logan Keeffe as company secretary of the Company at Liberation House, Castle Street, St Helier, Jersey, JE1 1BL.