RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

RSPO PRINCIPLES & CRITERIA PUBLIC SUMMARY REPORT ANNUAL SURVEILLANCE ASSESSMENT 3

Colombia INDUPALMA LTDA. Industrial Agraria La Palma – Indupalma Ltda. 2017

Report prepared by: Oscar Javier Lugo Ramos (Lead Assessor) Certification decision by: Muhd Jamalul Arif (Certifier) Certifying Office Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1, 41100 Klang, Selangor, Malaysia [email protected] Tel: +603-3377 1600 / 1700

Control Union Certifications Control Union Certifications is a member of the Control Union World Group - an international inspection and certification body. CUC performs assessments and certification in many agricultural based fields such as FSC, RSPO, and Organic production, Sustainable Textile Production, Organic Exchange, GLOBALGAP, HACCP, BRC, GMP and GTP.

CUC is accredited by the Dutch Council of Accreditation (RVA) on the European quality standard EN 45011 for the inspection and certification of CUC Organic program (according to the EU regulation 2092/91) and GLOBALGAP program. When requested a copy of the accreditation certificate can be obtained from CUC.

Control Union (Malaysia) Sdn Bhd is a registered affiliate member of RSPO and is a private limited company owned by the Control Union World Group based in Malaysia. Control Union (Malaysia) Sdn Bhd is authorized to conduct and issue certification on behalf of RSPO and Control Union Certifications. RSPO Membership Number 8-0025-06-000-00 RSPO Approval Date 12/01/2006 Affiliate Membership http://www.rspo.org/en/member/339

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

Table of Contents PART 1: SCOPE OF THE CERTIFICATION ASSESSMENT AUDIT ...... 4

1.1 COMPANY AND CONTACT DETAILS ...... 4 1.2 RSPO MEMBERSHIP & CERTIFICATION DETAILS ...... 4 1.3 ANNUAL SURVEILLANCE ASSESSMENT DETAILS ...... 4 1.4 ASSESSMENT TYPE ...... 4 1.5 LOCATION OF THE PALM OIL MILL ...... 4 1.6 PALM OIL MILL OUTPUT AND APPROXIMATE TONNAGES CERTIFIED ...... 4 1.7 GENERAL DESCRIPTION OF SUPPLY BASE ...... 5 1.7.1 Location of the Supply Base ...... 5 1.7.2 Statistics of the Supply Base and Estimated Tonnes of FFB produced per year ...... 5 1.7.3 Conservation and HCV Area (Ha) ...... 5 1.7.4 Percentage of Planted Oil Palm by different Age Ranges ...... 5 1.7.5 Calculation of the Number of Production Units (N) to Sample for the Mill ...... 5 1.8 PROGRESS OF ASSOCIATED SMALLHOLDERS OR OUT-GROWERS, IF APPLICABLE TO THIS ASSESSMENT ...... 5 1.9 LOCATION MAP FOR THIS CERTIFICATION UNIT (SEE APPENDIX 1) ...... 5 PART 2: PARTIAL CERTIFICATION ...... 6

2.1 MANAGEMENT STRUCTURE ...... 6 2.2 NON-COMPLIANCE IDENTIFIED WITH 2.1 ABOVE ...... 6 2.3 SUMMARY OF THE TIME BOUND PLAN ...... 6 2.4 UN-CERTIFIED UNITS OR HOLDINGS ...... 7 2.5 SUMMARY OF THE FINDINGS FOR PARTIAL CERTIFICATION ...... 9 2.6 PARTIAL CERTIFICATION AUDIT AGENDA ...... 10 PART 3: AUDIT PROCESS...... 11

3.1 ABOUT THE CERTIFICATION BODY ...... 11 3.2 AUDIT TEAM ...... 11 3.2.1 Qualifications of the Lead Auditor ...... 11 3.2.2 Qualifications of the Assessment Team ...... 12 3.3 AUDIT METHODOLOGY...... 14 3.3.1 General Overview ...... 14 3.3.2 Assessment agenda for this Audit ...... 15 PART 4 ASSESSMENT FINDINGS ...... 17

4.1 LEAD ASSESSOR’S SUMMARY AND RECOMMENDATION FORCERTIFICATION ...... 17 4.2 SUMMARY OF THE FINDINGS BY PRINCIPLES AND CRITERIA ...... 18 Principle 1: Commitment to Transparency ...... 18 Principle 2: Compliance with Applicable Laws and Regulations ...... 19 Principle 4: Use of Appropriate Best Practices by Growers and Millers ...... 22 Principle 5: Environmental Responsibility and Conservation of Natural Resources and Biodiversity ...... 33 Principle 6: Responsible Consideration of Employees and of Individuals and Communities by Growers and Millers ...... 38 Principle 7: Responsible Development of New Plantings ...... 45 Principle 8: Commitment to Continuous Improvement in Key Areas of Activity ...... 45 4.3 NON-CONFORMITY RAISED DURING THIS AUDIT AND ANY FROM THE PREVIOUS YEAR, IF APPLICABLE ...... 45 4.3.1Non-Conformities Identified during this Audit ...... 46 4.3.2 Non-ConformityIdentified during the last ASA, not applicable for MA ...... 57 Non-were raised during the last audit as this is the Main Assessment. or ...... Error! Bookmark not defined. THE FOLLOWING NC’S WERE RAISED DURING THE LAST AUDIT AND THE STATUS WAS REVIEWED AS INDICATED BELOW. 57 4.3.3 Observations Raised During this Audit ...... 61 4.4 ISSUES THAT WERE RAISED DURING THE STAKEHOLDER CONSULTATION, IF ANY ...... 61 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 2 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

RSPO PRINCIPLE ...... 61 STAKEHOLDER COMMENT ...... 61 CUC RESPONSE ...... 61 PART 5: RSPO SUPPLY CHAIN CERTIFICATION ...... 63

5.1 POM INCLUDED IN THE SCOPE OF THE AUDIT ...... 63 5.2 CONFIRMATION OF THE COMPANY’S SUMMARY OF ANNUAL CERTIFIED VOLUME OF RSPO CERTIFIED PALM OIL AND PALM KERNEL OVER A SPECIFIED PERIOD ...... 63 5.3 SUMMARY REPORT INCLUDING A BRIEF DESCRIPTION OF THE SCOPE OF CERTIFICATION ...... 63 5.4 MONTHLY RECORDS OF CERTIFIED AND UNCERTIFIED FFB RECEIVED SINCE THE LAST AUDIT IN CASE OF MAIN ASSESSMENT, IT SHALL BE THE LAST 12 MONTH FIGURE...... 63 5.5 MONTHLY RECORDS OF CERTIFIED CPO AND PK SINCE THE LAST AUDIT ...... 63 5.6 RECORDS OF CERTIFIED CPO & PK SOLD UNDER GREENPLAM TO BUYERS SINCE THE LAST AUDIT, IF ANY...... 64 5.7 RECORDS OF CERTIFIED CPO & PK SOLD UNDER UTZ ETRACE TO BUYERS SINCE THE LAST AUDIT, IF ANY ...... 64 5.8 NON-CONFORMITIES IDENTIFIED DURING THIS AUDIT ...... 97 5.9 DESCRIPTION OF THE ORGANIZATIONAL MANAGEMENT SYSTEMS ...... 97 5.10 FINAL CERTIFICATION DECISION BY CONTROL UNION FOR THE RSPO SCCS AUDIT OF THE POM ...... 98 PART 6: CERTIFIED ORGANISATION’S ACKNOWLEDGEMENT OF INTERNAL RESPONSIBILITY ...... 99

6.1 DATE OF NEXT ASA ...... 99 6.2 DATE FOR CLOSURE OF NON-CONFORMITIES ...... 99 6.3 SIGNING BY THE CLIENT ...... 99 6.4 SIGNING BY THE LEAD AUDITOR ...... 99 6.5 SIGNING BY THE CERTIFIER ...... 99 PART 7: APPENDICIES ...... 100

APPENDIX 1: LOCATION MAP FOR THIS CERTIFICATION UNIT ...... 100 APPENDIX 2: SUMMARY OF GHG EMISSIONS ...... 103 APPENDIX 3: GHG ASSESSMENT FOR NEW PLANTINGS ...... 105 APPENDIX 5: LIST OF STAKEHOLDERS ...... 106

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

PART 1: SCOPE OF THE CERTIFICATION ASSESSMENT AUDIT

1.1 Company and Contact Details Company Name: Industrial Agraria La Palma – Indupalma Ltda. Business Address: Calle 67 No. 7-94, Piso 8. Bogotá, D.C. Contact Person: Luz Mary Patarroyo Office Telephone: +57 (1) 3470010 Extensión 286 E-Mail: [email protected] Web Site: www.indupalma.com Other Certifications Held: ISO 9001. ISO 14000. ISO 18000. Kosher

1.2 RSPO Membership & Certification Details RSPO Membership Number: 2-0386-12-000-00 Registered Client Name: Industrial Agraria La Palma – Indupalma Ltda. Certificate Number: CU-RSPO-827322 Start Date Of Certificate: 28/04/2014 End Date Of Certificate: 27/04/2019 Date Of Original Certification: 28/04/2014 Scope: Certification of the Palm Oil Mill and Supply Bases Type Of Certification: Single site Duration Of Certificate: 5 Years from date of certification

1.3 Annual Surveillance Assessment Details Dates Of This Audit: 27 June-01 Jul 2017 Audit Number: ASA3

1.4 Assessment Type This is a RSPO Principles &Criteria Compliance assessment of the palm oil mill and its respective supply bases as listed in this report below.

1.5 Location of the Palm Oil Mill Name Mill Location GPS Reference Palm Oil Mill Capacity (POM) MT/Hour Address Longitude Latitude Km10 Vía Panamericana. Indupalma Ltda. 60 73°27'53.37"W 7°43'56.67"N San Alberto, Cesar.

1.6 Palm Oil Mill Output and Approximate Tonnages Certified Figures below are from:  Only from certified supply bases (Y/N). YES  Combining certified with uncertified supply bases (Y/N). NO  If the Mill is receiving FFB from uncertified supply bases outside the audit scope, such uncertified sources is highlighted under the following sections as seen applicable: a. PART 1, Section 1.7 – General Description of Supply Base, b. PART 2: Partial Certification, Section 2.4 – Uncertified Units or Holdings, c. PART 5: RSPO Supply Chain Certification of this report Projected Production from the Actual Production for this Audit Year Projected 12 Months (MT) last 12 Months (MT) 2016/2017 (MT) Forecast Volume in this Report FFB CPO PK FFB CPO PK FFB CPO PK 168,958.61 33,825.5 7180.7 164,519.44 31,728.19 6,655.25 200,003.5 40,000.7 8,500.15

Note : refer to part 5.2 for e-trace certified volume

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

1.7 General Description of Supply Base The supply base included in this certification scope is owned by Indupalma, which was planted in 1960’s. The company also receives FFB from independent smallholders.

1.7.1 Location of the Supply Base Oil Palm Location GPS reference Area Summary (Ha) OPP Plantation Name Address Longitude Latitude Total Mature Km 10 Vía Panamericana. OPP 1 Indupalma Ltda. 73°27'53.37"W 7°43'56.67"N 10,277 7622.56 San Alberto, Cesar. TOTAL 10,277 7622.56

1.7.2 Statistics of the Supply Base and Estimated Tonnes of FFB produced per year OPP Oil Palm Plantation Estimated FFB/Year (MT) Planting Years Cycle (Years) OPP 1 Indupalma Ltda. 200,003 1992-2015 25 TOTAL 200,003

Only use data from 1.7.3 in the eTrace Summary 1.7.3 Conservation and HCV Area (Ha) * HCV part of OPP Oil Palm Plantation Conservation Area (Ha) HCV Area (Ha) Conservation OPP 1 Indupalma Ltda. 141.4 0 No TOTAL 141.4 0 * Indicate if HCV area is part of the Conservation Area. If the HCV area is part of the Conservation Area, then “YES” otherwise, “No”

1.7.4 Percentage of Planted Oil Palm by different Age Ranges Planting Years by 5 year Ranges OPP 1996-2000 2001 -2005 2006 – 2010 2011 – 2015 Total OPP 1 55.7% 20% 17.6% 6.7% 100% (4.256,47 ha) (1517,62 ha) (1338,92 ha) (509,55 ha) (7622,56 ha)

1.7.5 Calculation of the Number of Production Units (N) to Sample for the Mill N = 0.8√Y, where “Y” is the number of units, with the result always to be rounded “up” to the next whole integer.Where only a sample of the supply base is assessed, units not previously assessed, or assessed earlier in the certification program, are to be preferred over those more recently assessed For the Mill, how many units make up the production base? Owned estates (Y) N = 0.8√Y Smallholders (Z) N = 0.8√Z 1 1 0 1 Explanation as to the selection of estates sampled

The one supply base was visited.

1.8 Progress of associated Smallholders or Out-growers, if applicable to this assessment Progress of associated Smallholders or Out-growers towards Compliance with relevant Standards - should be in accordance to the 3 year implementation plan, if applicable to this assessment

N/A. No associated smallholders.

1.9 Location Map for this Certification Unit (See Appendix 1)

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

PART 2: PARTIAL CERTIFICATION The rules for partial certification allow organizations that have a majority holding in and / or management control of more than one autonomous company growing oil palm to certify individual management units and / or subsidiary companies subject to certain rules.

2.1 Management Structure Section Criteria Yes/No If “Yes” If “No” 2.1.1 Is the certified operation (POM and supply base as No Section 2 is Go to 2.1.2 detailed above) a stand-alone operation and there are no N/A other plantations or mills owned by the same company? 2.1.2 Is the certified operation part of a simple structure of Yes Go to 2.1.5 Go to 2.1.3 operations owned by one company? 2.1.3 Are there statements of the ultimate controlling - Go to 2.1.4 Go to 2.2.1 shareholders and directors in the managing agency company/companies: a. Explaining the legal relationship and the management arrangements with the subsidiary companies and / or with any operating groups? 2.1.4 b. A statement of commitment to complying with the - Go to 2.4 Go to 2.2.2 spirit of the RSPO for all companies and subsidiaries involved with the growing of oil palm and for the production of palm oil? 2.1.5 Is there a time bound plan in place for all subsidiaries, Yes Go to 2.3 2.2.3 estates and palm oil mills? 2.1.6 Is the parent company or one of its majority owned and / Yes or managed subsidiaries a member of RSPO.

2.2 Non-compliance Identified with 2.1 Above Section Non-compliance findings NC raised Category 2.2.1 There is no explanation as to the company’s structure and therefore it - Major Is not possible to conduct an effective audit against the rules for partial certification. 2.2.2 There is no statement of commitment to complying with the spirit of - Major the RSPO for all companies within the company structure. 2.2.3 There is no time bound plan in place for the certification for all - Major subsidiaries, estates and mills. 2.2.4 No applicable membership of the RSPO. - Major

2.3 Summary of the Time Bound Plan Section Requirement Findings and any action required Compliance 2.3.1 Does the plan It includes the property La Loma, which is owned by Indupalma. Yes include all However, by management decision, it is currently in the process of being subsidiaries, estates sold. Attached letter sent to RSPO. and mills? 2.3.2 Is the time bound Yes, in order to seek greater concentration in the area of direct Yes plan challenging? influence, the La Loma project is abandoned, as its location  Age of represents high costs for the logistic operation. plantations.  Location.  Mill development.  Infrastructure.

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

 Compliance with applicable law. 2.3.3 Have there been Yes, the scope of the certification process is limited only to the Yes any changes since property located in San Alberto Cesar. the last audit? Are they justified? 2.3.4 If there have been It is decided to sell the property La Loma Yes changes, what circumstances have occurred? 2.3.5 Have there been N/A. Yes any stakeholder comments? 2.3.6 Have there been N/A. Yes any newly acquired subsidiaries? 2.3.7 Have there been N/A. Yes any isolated lapses in the implementation of the plan? 2.3.8 Has there been any N/A. Yes systematic failure to proceed with the implementation of the plan? 2.3.9 General statement N/A. Yes as to progress made since the last audit?

2.4 Un-Certified Units or Holdings NOTE: Companies may demonstrate compliance by clear evidence of a self-audit (i.e. an internal audit for all subsidiaries, estates and Palm Oil Mills) Section Requirement Findings and any action required Compliance 2.4.1 Did the company Yes, internal RSPO audit process is performed annually. Yes conduct an internal audit? If so, has a positive assurance statement been produced? 2.4.2 No replacement No new plantations have been developed. Yes after dates defined in NIs Criterion 7.3 of:  Primary forest.  Any area identified as containing High Conservation Values (HCVs).

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

 Any area required to maintain or enhance HCVs in accordance with RSPO criterion 7.3. 2.4.3 Any new plantings No new plantations have been developed. Yes since January 1st 2010 must comply with the RSPO New Plantings Procedure. 2.4.4 Any Land conflicts There have been no conflicts over land. Yes are being resolved through a mutually agreed process, e.g. RSPO Grievance procedure or Dispute Settlement Facility, in accordance with RSPO criteria 6.4, 7.5 and 7.6. 2.4.5 Any Labor disputes There is a System for Attention to Petitions, Complaints, Claims Yes are being resolved and Suggestions. Currently there are no labor disputes. through a mutually agreed process, in accordance with RSPO criterion 6.3. 2.4.6 Any Legal non- It has the legal matrix and compliance with the applicable legal Yes compliance is being framework. resolved in accordance with the legal requirements, with reference to RSPO criteria 2.1 and 2.2.

TIME BOUNDP PLAN FORECAST FOR RSPO CERTIFICATION OF ALL PALM OIL MILLS & SUPPLY BASES Supply Bases (estates, Targeted RSPO Current Certification Palm Oil Mill Country plantations, associations) Certification Year Status as per this Audit INDUPALMA Colombia Own plantations 2014 Certified LTDA

With reference to time bound plan, the following issues werereviewed openly with the Control Union audit team during the assessment and which may be in conflict with the rules for partial certification, if applicable

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

Name of Mill or Plantation *Area of concern (See examples below) Changing the scope of RSPO certification by management decision to put La La Loma Loma property on sale to concentrate the logistics operation. Include any known concerns, media reports and major issues both present and from the past covering, for example:  Replacement of primary forest or any area containing HCV’s since November 2005.  Evidence of non-compliance with the law  Legal issues  Compensation payments  Social relations  Burning  Labor disputes

2.5 Summary of the findings for Partial Certification The audit team assessed compliance with the above requirements during this audit. Failure to address any non- compliance identified may lead to certification suspension.

The company is transparent with all its current issues and its subsidiaries. Although the land clearance in La Loma had occurred in accordance with local legislative requirements, the company was not a member of RSPO at the time of the land clearance. The company has become aware of the RSPO’s requirements on opening up new land. They have decided to stop further land clearing actions. Stakeholders to Consult Please provide details of local stakeholders, if possible, that we need to consult with respect to partial certification issues current faced, if any: STATUTORY BODIES Contact Person Tel Number E-Mail Government Secretary sec.gobierno@sanalberto- Ricardo Antonio Lobo 318 5323619 Town Hall San Alberto cesar.gov.co alcaldia@sanalberto- Alcalde San Alberto Pedro Rafael Guevara 317 6590010 cesar.gov.co Miguel Ángel 301 5760063 contactenos@sanalberto- Secretary of Health Sal Alberto Sotomayor cesar.gov.co INDIGENOUS PEOPLES Contact Person Tel Number E-Mail No aplica

LOCAL COMMUNITIES Contact Person Tel Number E-Mail (including displaced) President of communal action German Dario Aamaris 3157705100

meeting La Llana President of communal action Yurleny Cardenas 3178506939

meeting Los Ortega Pineda President of communal action Cecilia Guerrero 3156827344

meeting Puerto Carreño Martinez President of communal action OVIDIO PRADA 3162278202

meeting La Palma WORKERS ORGANISATIONS Contact Person Tel Number E-Mail Trade Union Organization Neil Bolaño 3156289824 [email protected]

LOCAL NGO’S Contact Person Tel Number E-Mail

Not present in the area

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

2.6 Partial Certification Audit Agenda Date Location Agenda Tuesday Indupalma. 1430 – 1800: Partial Certification 27/06/2017 Kilómetro 10 – Vía Panamericana, San Alberto, Cesar

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

PART 3: AUDIT PROCESS

3.1 About the Certification Body Control Union Certifications is a member of the Control Union World Group – an international inspection and certification body. CUC performs Audits and certification in many agricultural based fields such as FSC, RSPO, and Organic production, Sustainable Textile Production, Organic Exchange, GLOBALGAP, HACCP, BRC, GMP and GTP.

CUC is accredited by the Dutch Council of Accreditation (RVA) on the European quality standard EN 45011 for the inspection and certification of CUC Organic program (according to the EU regulation 2092/91) and EUREPGAP program. When requested a copy of the accreditation certificate can be obtained from CUC.

Control Union (Malaysia) Sdn Bhd is a registered affiliate member of RSPO and is a private limited company owned by the Control Union World Group based in Malaysia. Control Union (Malaysia) Sdn Bhd is authorized to conduct and issue certification on behalf of RSPO and Control Union Certifications.

3.2 Audit Team Lead auditor: Oscar Javier Lugo Ramos Team member 1: Jose Coronado Team member 2: Monica Duran Team member 3: Andrea Turriago ( Trainee /observer)

3.2.1 Qualifications of the Lead Auditor Requirement Qualifications A minimum of post high school (post-secondary Agronomic Engineer 2001 with more than 13 yearsworking school) training in either agriculture/forestry, experience in plantation. environmental science or social sciences; Experience in audit RSPO, Global Gap, Organic farming Auditing. At least 5 years professional experience in area of More than 10 years working experience in plantation. work relevant to the assessment (e.g., palm oil Involved in RSPO auditing since 2013. management; agriculture/forestry; ecology; social Experience as auditor in various standards: Global Gap, science); SA8000, Rainforest Alliance, Organic production Standards for Colombia, Europe, Japan and the United States (USDA-NOP), RSPO (Roundtable on Sustainable Palm Oil), Bonsucro and Phillip Morris International (GAP and ALP-Agriculture Labor Practices). Training in the practical application of the RSPO Successfully completed RSPO Lead Auditor Training in criteria, and RSPO certification systems; February 2014. Successfully completed RSPO SCC Training Course in October 2014. Involved in RSPO assessment since 2013. Member of CUC RSPO audit team. Involved in audits conducted in Colombia Successfully completion of an ISO 9000:19011 lead Successfully completed ISO 9001:2008 lead auditor course auditors course; in June 2012. Training in the practical application of RSPO Successfully completed RSPO Lead Auditor Training in certification systems. February 2014. Successfully completed RSPO SCC Training Course in October 2014. Involved in RSPO assessment since 2013. Member of RSPO Principles & Criteria Main Assessment Report Report Number CU817186 RSPOPC-SUM-REPORT.F01 (2.0) MAY 2015 Page 14 of 61 Control Union (Malaysia) Sdn. Bhd. RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 11 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

B-3-1, Prima Klang Avenue, Jalan Kota KS/1, 41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700 CUC RSPO audit team. Involved in audits conducted in Colombia. A supervised period of training in practical auditing Involved in RSPO assessment since 2013. Member of CUC against the RSPO criteria or similar sustainability RSPO audit team. Involved in audits conducted in standards, with a minimum of 15 days audit Colombia. experience and at least 3 audits at different organizations. RSPO endorsed lead auditors course. Successfully completed RSPO Lead Auditor Training in February 2014. Signed code of conduct. Signed with CUC General knowledge of:  RSPO P&C standards. Sound knowledge of the P&Cs and Local Interpretations.  CUC organizational structure. Sound understanding and has prepared training documents for others.  CUC quality systems. Sound understanding and has prepared training documents for others.  Lead auditor role. ISO 9001. Prepared an ISO 19011 training course and conducts internal training on auditing techniques.  Report writing. Extensive experience in report writing  Stakeholder consultation. The process and need for this is fully understood  Certification decision process. Full understanding.  RSPO SCCS program manual. Full understanding.  CUC filing systems. Full understanding.  Correct use of RSPO trademarks. Full understanding.  History and objectives of RSPO. Full understanding.  CV available. Upon request. Completion of CUC RSPO lead auditor training. Completed & Passed RSPO Lead Auditor training in 2015.

3.2.2 Qualifications of the Assessment Team RSPO Requirement Team Member Name Qualifications

Fluent in main local Mrs. Monica Duran Ayala Fluent in Spanish local language languages and English. (Colombiancitizen) and able to understand English. Specialist in Environmental and social aspects . Mr. Jose Coronado Fluent in Spanish local language (Colombiancitizen) and able to understand English. Specialist in Agricultural practices, Environmental and social aspects. Mr. Oscar Lugo Ramos Fluent in Spanish local language (Colombiancitizen) and able to understand English. Specialist in Agricultural practices, Environmental and social aspects. Mrs. Andrea Turriago (observer) Fluent in Spanish local language (Colombian citizen) and fluent in English. Specialist in social aspects and environmental aspects.

Field workingexperience Mrs. Monica Duran Ayala Social Specialist. This auditor is responsible for in thepalm oil sector, or the social issues and some environmental aspects in this audit

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

a Industrial Engineering. demonstrableequivalent. Human Resources Specialist. Environmental Management Specialist. RSPO Lead Auditor training (Proforest 2013) Experience as Management System Coordinator in a plantation (Palmas del Cesar 2009 - 2014). Experience under environmental management System and implementing environmental RSPO criteria in oil palm company. Mr. Jose Coronado Agronomic Engineer 1998. This auditor is responsible for checking the environmental points, and agricultural practices, also is involve with social issues. Experience in audit RSPO, GlobalG.A.P., Organic production Standards for Colombia, Europe, Japan and the United States (USDA-NOP). Mr. Oscar Lugo Ramos This auditor is the lead auditor. He is responsible for the correct carrying out of the audit and for assessing, agricultural, quality system, and social issues. More than 7 years working experience in plantation. Involved in RSPO auditing since 2013. Experience as auditor in various standards: GlobalG.A.P, Organic Production Standards for Colombia, Europe, Japan, United States (USDANOP), Korea and Sweden (KRAV), RSPO (Roundtable on Sustainable Palm Oil) and GRASP (GlobalG.A.P. Risk Assessment on Social Practice).

Good agricultural Mr. Oscar Lugo Ramos Lead auditor practices (GAP), Agronomic Engineer 2007 with more than 7 integrated pest years working experience in plantation. management (IPM), Experience in audit RSPO, Global G.A.P., and pesticide and fertilizer Organic farming auditing., Grasp auditor having use. knowledge on social issues, course of TCCC . Mr. Jose Coronado Agronomic Engineer 1998. Experience in audit RSPO, GlobalG.A.P., Organic production Standards for Colombia, Europe, Japan and the United States (USDA-NOP).

Health and Safety Mrs. Monica Duran Ayala Social Specialist. auditing on the farm and Business administrator. in processing facilities. Experience under environmental management (For example OHSAS System and implementing environmental RSPO 18001 or occupational. criteria in oil palm company. Health and safety Knowledge in economics, labour and laws of assurance system). Colombia.

Workers welfare issues Mrs. Monica Duran Ayala Social Specialist. and social auditing Business administrator. experience. (For Experience under environmental management example with SA8000 or System and implementing environmental RSPO RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 13 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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related social or ethical criteria in oil palm company. accountability codes). Knowledge in economics, labour and laws of Colombia. Mr. Oscar Lugo Ramos Lead auditor Agronomic Engineer 2007 with more than 7 years working experience in plantation. Experience in audit RSPO, Global G.A.P., and Organic farming auditing., Grasp auditor having knowledge on social issues, course of TCCC .

Environmental and Mr. Jose Coronado Roballo Agronomic Engineer 1998. ecological auditing. (For Experience in audit RSPO, GlobalG.A.P., Organic example experience with production Standards for Colombia, Europe, organic agriculture, ISO Japan and the United States (USDA-NOP). 14001 or environmental Training in ISO 14001(February 2000). management systems). Successfully completed RSPO Lead Auditor Training in 2014. Mr. Oscar Lugo Ramos More than 7 years working experience in Plantation. Involved in RSPO auditing since 2013. Experience as auditor in various standards: GlobalG.A.P, Organic Production Standards for Colombia, Europe, Japan, United States (USDANOP), Korea and Sweden (KRAV), RSPO (Roundtable on Sustainable Palm Oil) and GRASP (GlobalG.A.P. Risk Assessment on Social Practice).

Economic issues. Mr. Jose Coronado Roballo Agronomic Engineer 1998. Experience in audit RSPO, GlobalG.A.P., Organic production Standards for Colombia, Europe, Japan and the United States (USDA-NOP). Knowledge in economics and labor laws. Mr. Oscar Lugo Ramos Lead auditor Agronomic Engineer 2007 with more than 7 years working experience in plantation. Experience in audit RSPO, Global G.A.P., and Organic farming auditing., Grasp auditor having knowledge on social issues, course of TCCC .

3.3 Audit Methodology 3.3.1 General Overview The Audit was carried out in conformity with the procedures as laid down in the CUC Procedure Manual and the RSPO Program Manual for the auditors and Certifier. During the Audit the qualified CUC auditors used the RSPO standard as endorsed for the country in which the audit took place and recorded their findings.

Workers and local communities were interviewed and evidence sought to confirm ongoing compliance to include:  Chemical stores. Storage, MSDS leaflets, Herbicide mixing areas, PPE, Ventilation, Security.  Field inspections. Herbicide application programs. Harvesting sites and efficiency. Fertilizing operations. SOP’s. Soil maps. Land preparation. Ground cover. IPM. First aiders and boxes. Ground cover. Soil erosion. Field observations of all operations.  Worker interviews. OSH. Sexual, religious, racial harassment. Pay and contracts. Child labor. First aid. Awareness.  Re-planting sites. Zero burn. RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 14 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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 HCV’s. Identification. Management plans. Environmental Impact Assessments. Implementation.  Riparian zones. Width. Current and future management. Non maintenance regimes.  Water management. Water courses. Water monitoring.  Road maintenance. Run off.  Social amenities. Social Impact Audits.  Local communities. Contributions made. Employment opportunities. Social impacts. Complaints procedures.  Workshops. Oil traps. Safe working environment. PPE. Diesel tanks. Environmental waste management.  Line sites. Interviews with householders. Inspection of water discharge points. Water improvement plans. Waste disposal.  Documentation review.

The Palm Oil Mill audit verification included the following activities:  Mill and workshop inspections. Documentation review & worker interviews.  Mill. SOP’s. Safe working environment. Gen sets. Walk ways. Signs. EFB. POME treatment. Emissions. Mass balance. Diesel tanks. PPE. Fire extinguishers. First aiders and boxes. Fuel and water usage.  OSH. Training. Management structure. First aiders.  Full document review. Completion of the checklist. Review and documentation of evidence.All aspects of RSPO P&C’s applicable.  Worker interviews. OSH. Sexual, religious, racial harassment. Pay and contracts.  Compliance against the RSPO SCCS certification scheme.

Verification: Verification of implementation was done through field observations, workshop and chemical store inspections, worker and community interviews and mill inspections as summarized above.

3.3.2 Assessment agenda for this Audit Date Location Main activities Tuesday Indupalma. All auditors travelling to Indupalma 27/06/2017 Kilómetro 10 – 13:30 – 14:00: Opening meeting Vía  Introduction by team leader Panamericana, San Alberto, Cesar 14:30 – 18:00: Site verification Supply Chain Certification Assessment of the POM (RSPO SCCS)  Mill inspection  Workshops  Stores  POM application  Safety and Health / PPE / Signage  Waste Management / Environment  Workers interview  Stakeholder consultation if required

14:30 – 18:00: Partial Certification

Wednesday 08:00 – 13:00: Document review 28/06/2017 Supply Chain Certification Assessment of the POM (RSPO SCCS) • Demonstration of legal entity • Roles and responsibility • Procedures/manual/SOP • Record of purchase – RSPO certified product • Record of sales– RSPO certified product • RSPO logo & claims

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Thursday Indupalma. 08:00 – 18:00: Site verification 29/06/2017 Kilómetro 10 – • Best agricultural practices Vía • Manuring, Spraying, Harvesting, Panamericana, • HCV / Conservation Area San Alberto, • Legal compliance / boundary Cesar • Chemical / Pesticide / Fertilizer Stores • Workers interview • Worker’s facilities (housing, pay, etc) • Stakeholder consultation if required

Friday Indupalma. 0800 – 1800: Document review 30/06/2017 Kilómetro 10 – • Document review [EIA, SIA, CIP, Business Plan] Vía • Complaint mechanism / Request & respond Panamericana, • Best agricultural practices San Alberto, • Safety and Health Cesar Saturday Indupalma. 0800 – 1100: Preparation for closing meeting 01/07/2017 Kilómetro 10 – Additional field visits and meetings with managers as necessary Vía Panamericana, 1100: Closing meeting San Alberto, • Presentation of findings by the audit team Cesar • NC closure dateline (if any) • Questions and answers • Final summary by team leader

End of assessment All auditors travelling back to respective location

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PART 4 ASSESSMENT FINDINGS

4.1 Lead Assessor’s Summary and Recommendation forCertification Inupalma Ltda. is a company with a Palm Oil Mill (POM) and an own plantation of 10,277 ha. Including in the scope of this Annual Surveillance Assessment (ASA 3). This has been established since 1956’s. Indupalma has evidenced commitment to the implementation of the Principles and Criteria for the Production of Sustainable Palm Oil 2013- Endorsed by the RSPO Executive Board and accepted at the Extraordinary General Assembly by RSPO Members on April 25th, 2013. (Including Major Indicators endorsed by RSPO Board of Governors on 15 November 2013) and RSPO Supply Chain Certification System & Standard Nov 2014. and this commitment is apparent at all levels of management. During the audit of this year, Indupalma had to postpone the normal cycle of certification due to the strike problems that faced the company at the first half of 2017.

The evidences of compliment were obtained from carried out through observation in field visits to plantation and Palm Oil Mill and interviews with workers, stakeholders and document reviews.

Indupalma Ltda. has evidenced commitment to transparency, all information and consultation request have been addressed, information related legal operations, environmental, and social were available. The company compliance with applicable regulation and laws related mill operation and of the plantation, there is a long-term plan as a guidance to develop sustainable of oil palm plantation.

Verification on RSPO SCCS system was assessed and found the system has been defined to enable traceability. The company has established SOPs in whole mill operation from receiving FFB until dispatch CPO and PK. Monitoring of operational conducted periodically through internal and external audit. For further clarification, see PART 5 below.

Overall, a few minor non-conformances were raised, minor nc of the year before were closed and the ones did not close and are considered as major nc that were closed on time and correctly. The audit team found compliance against the RSPO P&C requirements as approved below. Summary of Non-Conformance and Current Status During the audit of 2017 the minor NCs found in 2016 were closed. During the 2017 audit 8 major NCs (4.6.5; 4.6.6; 4.6.11; 4.7.1; 4.7.2; 4.7.3; 5.3.2 and 6.5.1) and 4 minor NCs (1.3.1; 4.6.9; 4.6.10 and 4.8.2) were found. Majors were closed in 18-08-2017 and the minors will be evaluated for closure during the next audit in 2018. It is therefore the recommendation of the lead assessor that:

 A certificate of compliance is maintained.

Signed:

Name: Oscar Javier Lugo Ramos Date: 19/07/2017

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4.2 Summary of the findings by Principles and Criteria  Over the 5 year period of the life of the certificate, there will be 4 annual surveillance audits  Identified Non-Conformities and noteworthy Positive and Negative Observations.  The RSPO require that this report contain findings by each principle and some example criteria. Please see table below.

Principle 1: Commitment to Transparency Criterion by Standard Procedure for handling complaints, claims and requests; and in Audit general, all the necessary information to all internal and external stakeholders. It contains the list of people responsible of it, procedures, and Summary formats to present the requests and the response’s time frame. No requests have been received by stakeholder. Relevant documents are made publicly available ASA3 1.1 The organization has a sustainability report for 2015, where information on social, environmental and legal aspects and on the RSPO is revealed, which was socialized through the web page, global compact page, through cd to the communities and UAE Autonomous companies), media reports are evidenced in case of doubts or suggestion regarding the report, head of communications, address, email and telephone.

“Standard Procedure for handling complaints, claims and requests” (code: 0301-PR-003-AC), which contains all the procedures executed by the company such as: to receive, to analyze, to answer Requests, Complaints, Claims, Suggestions to take corrective measures according to the case. The organization has a mailbox, telephone number and email [email protected]

Request receipt, complaint, claims and suggestions form is available 0301-FO- 301-AC R01 2016-Apr-29

Traceability of petitions, complaints, claims and suggestions is evidenced by the PQRS traceability format 0301-FO-304-AC-R00-2016.

There are no evidences related to requests for information. ASA3 1.2 There is an information matrix shared with stakeholders 0302-MT.101-AC R00 2017-Jun-02.

The organization has a sustainability report 2015. In which EIA is evidenced Safety and health at work

Public deed No. 1578 of Notary 3 of Bogotá is mentioned, registered under the registration number 12596 and the NIT 860.006.780-4.  AVC  Plans for prevention and reduction of pollution.  Plans for continuous improvement  Human rights policy ASA3 1.3 There is a conduct and ethics code 1302-RG-101-GTH V 01 R 00 2017-Jun-08; However, it has not been socialized to the whole workers, where it was found some of the interviewed did not know about the conduct of ethics even when it was in boards. Therefore this is a minor NC .

Topics such as information management, operations ethics, equal opportunities policies, respect and protection of reproductive rights are highlighted. RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 18 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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Principle 2: Compliance with Applicable Laws and Regulations Criterion by The mill and estate have demonstrated compliance to all applicable local, Audit national and international laws. Procedure to identify, appropriate, comply systematically and effectively with the legislations and regulations applicable to the Company.It begins with monitoring the national and international legislative and judicial activity; with the identification of the legal requirements inherent to the Company; updates Summary of control matrices of legal requirements; monitoring and verification of compliance with legal requirements and implementation plans; and activities to ensure compliance. Legal ownership of land and its land use is clearly demonstrated. The maps of an appropriate scale showing the extent of recognized legal, customary or user rights were evidenced, through participatory mapping. ASA3 2.1 Matrix of Identification and Evaluation of Legal Requirements. Code: 1401- MT-101-GJU R01. Date: 2015/08/06. Last updated: 08/30/2016. Information is available on environmental issues, OSH, labor, Corporate Social Responsibility, Agronomic, Industrial Production, Document Management. Copies of digital documents (online).

Compliance of the Legal Plan. Cod: 1401-PR-001-GJU. V01. R03. 2016/02/13. Objective: Identify, appropriate, systematically and effectively comply with the legislation and regulations applicable to the organization, for legal compliance, monitoring national and international legislative and judicial activity.

Responsible: Legal Director (Gonzalo Fajardo), responsible for the verification of legal compliance through a report presented to the General Management every four months.

Matrix identifies the relevant aspects of the laws that apply to each of its activities, defining the subject, validity, Title - Chapter - Article, Legal Compliance.

Availability and Consultation of legal requirements matrix: It will not be available in the system (intranet) for consultation of all users for reasons of business security, but can be provided prior substantiation of the applicant's motives before the legal department.

It is evidenced request for monthly verification, through corporate email, of the legal aspects that apply to each area of the company.

Schedule Tracking Legal Requirements that describes for each management area the activities and dates for the execution of the monitoring and updating.

Different web pages are used as sources of information, according to each one of the management areas of the company: For example, Agronomic Area (Ministry of Agriculture, ICA, Fedepalma, Cenipalma). ASA3 2.2 Evidence of certificates of tradition and actual state registration issued by the Department of Public Records of Valledupar and Bucaramanga that prove legal ownership of the land. For example: Registration # 826 with date: March 3/1990, land located in the town of San Alberto of the Cesar Department. Registration # 837 with date: March 18/1975, land located in the town of San Alberto of the Cesar Department.

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Registration # 1069 with date: April 15/1975, land located in the town of San Alberto of the Cesar Department. Registration # 2007 with date: October 17/1960, land located in the town of Rio de Oro of the Magdalena Department. Registration # 2092 with date: June 07/1962, land located in the town of Rio de Oro of the Magdalena Department.

Maps of productive units are shown. Defined limits were found in all productive units, trough tracks, fencing with wire and geographical accidents (rivers and/ or streams).

There is no evidence of dispute processes or agreements for any existing conflict over ownership of productive units. ASA3 2.3 Procedure Legal and Customary Rights. Cod: 1401-PR-005-GJU. V01. R0. 2016/03/29. Objective: To identify the legal and customary rights of the interest groups of the organization.

Form of Application for Certification of Presence of Ethnic Groups (Ministry of Interior and Justice). It has been submitted to the certification application (06/20/2017), on which no response has been received. Issued Number: EXTMI17-27339 - Prior Consultation Address.

Participative Social Map of Legal, Use or Customary Rights - Indupalma Ltda. Scale 1: 10,000. Identifies the different Production Areas, Communities, Legal Rights and / or Use (Roads, Gas Pipeline, Power Line, Aqueduct Line, Rivers and Pipes).

Invitation of agreement of Plantation Map (07/25/2016). Invitation to the members of the communal action boards, for the construction of the social map of the Indupalma plantation. Record of Assistance to the construction of the map (07/29/2016). Attendance: 18 participants. Minutes of Meeting with the Community (07/29/2016) Number 83. Includes the description of the development and the results of the meeting.

Second Invitation of agreement of Plantation Map (09/20/2016). Invitation to the members of the communal action boards, to see the changes made to the Social Map of Indupalma, based on the contributions of the first meeting. Record of Assistance to the Concertation of the Map (10/21/2016). Attendance: 4 participants. Minutes of Meeting with the Community (10/21/2016) Number 93. Includes the description of the development and the results of the meeting. Signature of approval of the final version of the map.

Property: El Diamante. Registration number: 196-4113. Gas pipeline bonding to Centragas - Enron Development & CIA S.C.A Central Region Gas Carrier Property: El Puma. Registration number: 196-4112. Gas pipeline bonding to Centragas - Enron Development & CIA S.C.A Central Region Gas Carrier Property: Lot One. Registration: 300-320403. Bonded pipeline to Ecopetrol S.A. Property: Hacienda El Puma. Registration number: 196-4114. Gas pipeline bonding to Centragas - Enron Development & CIA S.C.A Central Region Gas Carrier RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 20 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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No evidence of customary rights conflict have been presented. Principle 3: Commitment to Long-Term Economic and Financial Viability Criterion by Bussines Plan 2012-2025 Financial Results: Financial Analysis, State of Results, Audit Summary General Balance. Renewal Program - Indupalma (2017-2021) was evidenced. ASA3 3.1 Business Plan 2012 - 2025. The Business Plan defines 5 structural aspects: 1. Macroeconomic Indicators. 2. General Balance Sheet. 3. Income Statement. 4. Prices. 5. Productions. Each of the above aspects are described in the plan: 1. Macroeconomic Indicators: The analysis of macroeconomic indicators such as Inflation, American Inflation, GDP Growth, DTF (average annual and real), Devaluation (%), Representative Market Rate (TRM), Tax Rate. 2. Balance Sheet: Balance sheet at COP MM. Describes: Assets: Total Current Assets, Non-Current and Total Assets. Liabilities: Total Current Liabilities and Total Liabilities. Equity: Total Equity and Total Liabilities + Equity. 3. Income Statement: Statement of Income in MM. Describe: Operating revenues and Operating costs. Gross Profit and Gross Margin. Operational, administrative, sales and total operating expenses. Growth Operating Expenses. EBITDA and EBITDA Margin. GMF, Recovery Costs and Expenses, EBITDA + Other Income / Expenses. Total Depreciation. Total Amortizations. Operational utility. Non-Operating Income and Expenses, Income before taxes. Income tax. Final Net Income. 4. Prices: Market prices (CPO reference price - USD and COP). Price Indupalma: Palm Oil, Palmiste Oil, Price Factor, Price premium Oil, Palmiste Cake. Net Price Indupalma CPO: Sale of Oil, Net Income and Net Price / Ton CPO. Net Price Indupalma Palm Oil: Sale of Oil, Net Income and Net Price / Ton CPO. 5. Productions: Production RFF Indupalma, Production RFF Managed for Indupalma, Third Party Production RFF. Palm Oil: Growth and Extraction Factor. Nut Indupalma: Growth and Extraction Factor. Palm Oil: Growth and Extraction Factor on the fruit and oil. Palmiste Cake: Growth and Extraction Factor.

Jorge Alberto Montoya - Chief Financial Officer.

Communication of the plan to the managers (annually). Communication of specific indicators to all staff (annually).

Renewal Program - Indupalma (2017-2021): The development of the program has been based on the following parameters:  Production (Performance).  Height of the plant.  Extraction rate.  Incidence of diseases.  Deformation of the plant (Bottling).

Based on the above parameters, the program is defined, which includes information from:  Year of renovation.

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 Subdivision (Lot).  Age of the current crop.  Area to renovate (ha). Principle 4: Use of Appropriate Best Practices by Growers and Millers Criterion by The mills and estate have a complete set of SOPs and there was evidence that Audit Summary these have been implemented and continuously monitored.

ASA3 4.1 The company has Standard Operating Procedures (SOPs) for the mil and the farms. These are identified with consecutive codes and are adjusted to the ISO 9000 methodology.

In the intranet there is a folder called Management System, and they have all the procedures in 3 folders. Only management system is in charge of making changes to the documentation.

The procedures and instructions are in Spanish language and these are known by the workers.

Internal audit evidence is demonstrated in January and February in RSPO P&C And SCC.

Document Master Listing 1501-FO-602-GPS REV-05 OF MAY 11, 2016.

Palm Oil Mill. The site has The Manual chain of custody for Mass Balance Oil RSPO certificate, 0901-MA-101-GPR version 01 revision 0.1, 14/03/2016.

The implementation and improvement format is evidenced. 1501-FO-501-GPS REV 06 of 10 april,2015. Where the nonconformity action plan is registered. During last audit there were no findings on issues related to the chain of custody.

Follow-up to implementation of improvement plan 1501-FO-502-GPS REV. 01 12-March-2016.

When the third-party fruit arrives, this is registered as administered or as unmanaged product with its respective QR and a guide is generated from the scale with all the information of provenance of the product.

Procedures review: Cultivation of palm oil: Planting and receiving seeds (Code: 0604-PR-001-GAG, Revision: 00. Date: 2014-Aug-14). Pre-Nursery Management (Code: 0604-PR-002-GAG Revision: 00. Date: 2014- Aug-14). Management of nursery operations (Code: 0604-PR-003-GAG, Revision: 00. Date: 2014-Aug-14). Preparation of new plantations and renewal of crops (Code: 0605-PR-001- GAG, Revision: 04. Date: 2014-May-22). Planting of seedlings (Code: 0605-PR-002-GAG, Revision: 15. Date: 2014-May- 22). Vegetable Nutrition (Code: 0606-PR-002-GAG Revision: 01. Date: 2015-Mar- 25). Vegetal Health (Code: 0606-PR-003-GAG, Revision: 00. Date: 2013-Oct-15).

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Integrated Pest and Disease Management Procedure (Code: 0606-MA-301- GAG, Revision: 07. Date: 2015-Apr-13). Harvest (Code: 0606-PR-005-GAG Revision: 01. Date: 2015-Mar-20). Maintenance of Crops (Code: 0606-PR-006-GAG Revision: 01. Date: 2015- Mar-25). Maintenance of Crops (Code: 0606-PR-006-GAG Revision: 01. Date: 2015- Mar-25). Palm Oil Factory: Reception of raw material (Code: 0901-PR-002-GPR Revision: 06. Date: 2014- Aug-18). Extraction of crude palm oil (Code: 0902-PR-001-GPR, Revision: 00. Date: 2014-Jun-07). Grain crushing plant (Code: 0902-PR-002-GPR.) Revision: 04. Date: 2014-Jun- 07). Extraction of oil and palm cake (Code: 0902-PR-003-GPR Revision: 06. Date: 2014-Aug-18). Storage and shipping of the finished product (Code: 0902-PR-005-GPR Revision: 07. Date: 2014-Jun-07). Cultivation of palm oil: There is evidence of an internal audit (2014) in ISO 9001: 2008, ISO 14001: 2004 and OHSAS 18001: 2007, for all company macro-processes.

Palm Oil Factory: There is evidence of the internal audit plan and the internal audit report Date: 03/16/2015. According to the results of the internal audit, the format is being implemented to implement improvement actions (Code: 1501-FO-501-GPS, Revision: 06. Date: 2015-Mar-27). There is evidence of monitoring records. Some of them are:

Cultivation of palm oil: Control of chemical applications in nurseries and nurseries (Code: 0604-FO- 102-GAG, Revision: 03. Date: 2013-Oct-18). Quality control of immature and nursery (Code: 0604-IN-201-GAG, Revision: 02. Date: 2014-Jul-18). Leaf sampling for diagnosis (Code: 0606-IN-201-GAG, Revision: 09. Date: 2014-Aug-18). Technical evaluation for the monitoring of pests and anthills (Code: 0606-FO- 311-GAG, Revision: 01. Date: 2013-oct-02). Control of the quality of the pollination work (Code: 0606-FO-406-GAG, Revision: 01. Date: 2013-Oct-02). Quality Inspection of Fresh Fruits (Code: 0606-FT-505-GAG, Revision: 03. Date: 2014-Oct-27). Palm Oil Factory: Control of Plant Inventory (Code: 0901-FO-103-GPR Revision: 02. Date: 2015- Apr-13). Control of pre-clarifiers (Code: 0902-FO-103-GPR Revision: 02. Date: 2013- Oct-16). Digesters and Presses Operation Control (Code: 0902-FO-107-GPR Revision: 09. Date: 2014-Jun-25). Control of Storage of Palm Oil (Code: 0902-FO-502-GPR Revision: 04. Date: 2014-Jun-25). Control of the process and assurance of the quality of the product (Code: 0903-PR-001-GPR Revision: 00. Date: 2014-Jun-07). There is evidence of operational plans implemented and evaluated regularly. Cultivation of palm oil: RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 23 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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Agricultural Planning (Code: 0601-PR-001-GAG, Revision: 00. Date: 2014-Aug- 18). Monthly Program (Code: 0601-FO-104-GAG, Revision: 01. Date: 2014-Aug- 15). Health Management Plan (Code: 0606-PN-301-GAG, Revision: 00. Date: 2014- Oct-17). Daily maintenance program (Code: 0606-FO-602-GAG, Revision: 01. Date: 2014-Aug-14). Palm Oil Factory: Production Planning and Scheduling (Code: 0901-PR-001-GPR Revision: 00. Date: 2014-Jun-07).

Internal Audit 2017: Process led by Luz Mary Patarroyo (Director of Processes and Integrated Systems Management) and Fabian Andrés Camargo (Specialist Continuous Improvement). Fabian Andrés Camargo: Participation as internal auditor since 2014. Auditor HSEQ and 9001, 14001 and 18001, RSPO P & C and SCC. Light Mary Patarroyo: HSEQ, 19011, Rainforest Alliance, BASC, Florverde, RSPO SCC.

Internal Audit Report (1501-FO-708-GPS R04 2015/06/11). Audit P & C RSPO NI COL 2016. Internal audit conducted in Feb-Mar 2017 as part of verification of internal processes. Reports by Principles and Indicators.

Final Audit Report Year 2017 (03/21/2017). Consolidated report of the internal audit process, presented to Managers, Directors and Chiefs of Indupalma Ltda.

For the agronomic area three NCs were identified: 4.5.2. MIPE training. 4.6.5. EPL and 4.6.6. Reuse Agrochemical Containers.

Matrix of Findings P & C (1501-MT-101-GPS R01 03/06/2017). Matrix identifies indicators where NC, responsible, date of the finding, identified finding, Cause NC, Action Plan, date of follow-up and actions implemented have been raised.

Training of personnel at different levels of the organization. Registration Training Assistance Control UAE (0301-FO-601-AC R05 2016/04/29). Topics: Fact Sheets, Animal Abuse Law, RSPO Standard, Stroke, BPA, POES, Waste Management (06/12/2017). Registration Training Assistance Control UAE (0301-FO-601-AC R05 2016/04/29). Topics: handling Herbicides, Fringes, MIPE (06/08/2017). ASA3 4.2 Manual for crop fertilization: It describes in general the aspects related to good practices for the management of Soil Fertility: Criteria for Nutrition Management (Plant Nutrition and its elements); Nutritional Program of the Cultivation (Estimation of the Nutritional Needs, Program of Fertilization of the Crop, Integrated Management of Soils).

Nutrition Plan: It defines the structure and parameters to ensure an adequate administrative and technical management of the plant nutrition program.

SOP - Fertilization. Its objective is to provide the palms with the nutrients essential for their normal development, functioning and production.

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SOP - Transportation and Application of Tusa, Fibra, Ash and Waste. Its objective is to transport and to apply the byproducts tusa, fiber and ashes, in order to improve the physicochemical conditions of the soil and the contribution of nutrients to the crop.

Fertilization Program Execution 2016. Includes all the programming and consolidated implementation of crop fertilization for the year 2016, in which information is described as: products (sources), areas (Ha), number of palms, dates of programming and execution of the activity.

Detail of Fertilization - First Fraction 2017. Includes all the programming and consolidated execution of crop fertilization for the year 2017 (First semester), in which information is described as: products (sources), areas (Ha), number of palms, dates of programming and execution of the activity.

Fertilization Report (0606-FO-202-GAG R01 07/11/2014). Registration includes information of: Date; Responsable; Product; Quanties; Zone; Plots; Number of Palms Quantity and Observations.

Use of mobile units (PDAs) to record information in the SAP System.

Ana Isabel Urrego Villa. I. Agricultural. National University of Colombia - Medellín . MP: 05268-247319 ANT.

Results of Foliar Analysis 2016, performed by Cirad, to 159 samples. Analysis includes determination of: N, P, K, Ca, Mg, Cl and B.

Results of Analysis of Soils 2014, made by UNAL - Bogotá, to 106 samples. Analysis includes physical and chemical aspects. Physicists: Ar, L and A (textual class determination). Chemicals: pH, CO%, N, Ca, K, Mg, Na, Al, CEC, P, Cu, Fe, Mn, Zn and B.

Instructive Sample Sampling for Foliar Diagnosis. 0606-IN-201-GAG R09 08/14/2014. Objective: Leaf sampling of leaves to determine the content of mineral elements at foliar level.

Instructive Soil Sample Test for Nutritional Diagnosis. 0606-FT-203-GAG V01 R00 06-30/2017. Objective: Soil sampling to determine the content of mineral elements.

SOP - Transportation and Application of Tusa, Fibra, Ash and Waste. Its objective is to transport and to apply the byproducts tusa, fiber and ashes, in order to improve the physicochemical conditions of the soil and the contribution of nutrients to the crop.

SOP - Pruning. 0606-FT-607-GAG V01 R18 09/06/2017. Objective: Remove from the palm any structure or organ that has reached its senescence or that is considered nonfunctional.

QlikView program allows showing the registration of byproducts of the process taken and applied to the Production areas in the months of 2017: 40,270 Ton of fiber, tusa and ash.

Manual for crop fertilization. It describes in general the aspects related to good practices for the management of Soil Fertility: Criteria for Nutrition RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 25 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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Management (Plant Nutrition and its elements); Nutritional Program of the Cultivation (Estimation of the Nutritional Needs, Program of Fertilization of the Crop, Integrated Management of Soils).

SOP - Sowing Coverage. 0605-FT-101-GAG V02 R11 09/06/2017. Objective: Establishment of coverages as a nutrient recycling strategy. The species for Kudzu (Pueraria phaseoloides) and Desmodium ovalifolium are established. ASA3 4.3 Detailed Map of Soils - Indupalma (2009). Scale 1: 20,000. Describe the different types of soils present in the unit. Defines aspects such as: Environmental climate; Landscape; Type of Relief; Land Shape; Lithology and / or sediments; Characteristics of Soils; Cartographic Unit and Taxonomic Components; Extension (Ha).

It is determined the presence of fragile soils, acidity characteristics, in soils of the so-called Consociación Topacio (Taxonomy: Typic Hapludox and Fluventic Endoaquepts), characterized by extremely acidic to very strongly acid soils, in a total of 230.7 Ha. in the denominated Consociation Island (Taxonomy: Typic Eutrudepts and Fluventic Eutrudepts), characterized by strongly acid to moderately acid soils, in a total of 47.3 Ha.

The characteristics of the landscape where the unit is located, is Piedemonte plain and overflow alluvial plain, with alluvial fan type reliefs, terrace and floodplain.

Road Maintenance Program - 2017. Definition (diagnosis) of maintenanceable roads, by means of a field course to determine the areas with maintenance needs and the characteristics of maintenance (maintenance, adequacy and / or reconstruction), as well as the necessary material. Budget of need of materials and works for the maintenance of roads. Recruitment of the service by means of tender: contract 17200 awarded to the company Ingetoc. Follow-up on the execution of contracted activities. Work Log (1008-FO-102-GCA R00 06/24/2015). Photographic record of the work carried out to date.

No peat is evident in the estate compound.

Manual for crop fertilization. Integrated Soil Management: Management of fragile soils.

In soils determined as fragile by acidity, liming work is carried out. Work records are shown in the QlikView Program for areas with fragile soils, in which Dolomite and Gypsum Cal applications are available for 2016. ASA3 4.4 Environmental management program with code:1502-Pg-102 February 2017 Rv 05 is evidenced.

In this document: water management is contemplated. Also, compliance with Law is evidenced. Through of concessions surface and ground water, permits for wastewater discharges granted by regional corporations Cesar and northern Santander were verified. The document Tracking and Environmental Measurement code: 1502-IN-104 GPS 2017-jun R09is checked. This indicates the monitoring for septic tank sewage, wastewater lagoon of oxidation, monitoring filter sheets.

Some of the documents reviewed were: RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 26 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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• Industrial Wastewater Characterization Report By SIAMA LTDA Colombia dated March 28, 2017 indicating compliance with the parameters measured against national legislation. • Maintenance contract for cooling lagoon of the treatment system of the Indupalma extraction plant of April 2017. • Registration of meetings between environmental coordinator and community to deal with the management of the plain and San Alberto river from February 2017  Resolution # 150 (February 24, 2009) granted by the Regional Autonomous Corporation of caesar to granting groundwater is granted.

 Resolution # 718 (18 May 2011) the granting of surface waters of the river San Alberto, use limited to 33 liters / sec in POM, Consistent with the registration of water consumption (FO-1502 GPS Ro4 201- 2015).

The participatory social map of legal user rights is verified which contains and identifies water and wetland courses.

Implementation in field of activity is verified as a buffer area consistent in 30 mt from the shore of the water course, without application of fertilizers or pesticides for regenerative succession

The new sowing procedure 0605-ma-101-gag r05 of June 2017 is verified which contains indications about not sowing in buffer areas, riparias and maintenance of these areas. Evidence of training registration to contracting operations in the management of the buffer and wetland areas of April and May 2017. It has the San Alberto river as main current of water.

The Resolution 1462 of September 20th, 2013, is evidence that the regional authority Corpocesar gives the permit regarding discharge of domestic and industrial wastewater from the organization.

The improvement of the measures of treatment, monitoring and control of the Mill disposals is evidenced.

Monitoring of the oxidation pool by SIAMA LTDA of March 28, 2017 (company accredited according to resolution 0833 issued by institute of hydrology meteorology and environmental studies - IDEAM NTC ISO / IEC 17025) Meeting compliance with chemical physical parameters including BOD in the effluents of the Mill in relation to the regulation No. 631 of 17 March 2015.

Environmental Management Program is evidenced (1503-FO-102-GPS R02- 2017-07), indicating the objective of reducing consumption by controlling the processes, optimizing use and promoting the culture of saving. Monthly consumption of Water from month to month of extraction plant in Digital. Average water consumption of 1.83 m3 / FFB from January to December 2016 is determined. ASA3 4.5 Manual for Integrated Pest and Disease Management - IPM (Version: 1. Review: 7. Date: 2015-Apr-08. Code: 0606-MA-301-GAG.).

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Preventive Treatment of Diseases (Code: 0606-FT-313-GAG. Review: 11. Date: 2014-Apr-10). Disease and Anthill monitoring (Code: 0606-FT-302-GAG. Version. 1. Review: 11. Date: 2015-Mar-16). IPM monitoring activities by field supervisors, who collect information on personal digital assistant (PDAs), which allows the management of information through the SAP and QlikView software (reader SAP).

Indupalma is member of the farmers group against Bud Rot Disease (Pudrición de Cogollo in Spanish). This group is part of Fedepalma agronomic committee, belonging to the Centre zone (south of Cesar).

Resolution No. 004170 – 02 Dec 2014. Through which official pest’s controls in oil palm crop in the country are declared and phytosanitary measures for management and control are established. Resolution issued by ICA (Instituto Colombiano Agropecuario) was evidenced.

Attendance records of staff training commissioned by the IPM in company and the production units (supervisors) were evidenced, for example: Subjects: Induction, Data Sheets, Pesticide Management, Disease. Consolidated pest, which includes records by application of pesticides. Attendance record with 15 people presents and signed. Date: February 5/2016. William Alexander Baquero Florez. I.A Unillanos. MP: 21711-AGR of Copnia (June 2005). ASA3 4.6 Assessments of insecticides chemical synthesis and biological products as part of a rotation program products. Products in the best possible toxicity category and different mechanisms of action are evaluated. Monthly monitoring.

The application of pesticides products is justified based on damage thresholds populations of insect pests, which is calculated using the information available in their records of sampling pest populations.

Determination of thresholds for the management of pests and diseases. Pests: Stenoma cecropia and Rhynchophorus palmarum. Diseases: Oil Palm Bud Rot (PC in Spanish) and Oil Palm Basal Rot (PB in Spanish). Applying agrochemicals is defined based on the aspects above and allowing a sectored and localized use of these.

Record File in Excel named Pests 2014-2015-2016-2017. Includes date, lot, subdivision, area, number of palms, amount of pest evaluated (number of individuals), date of treatment, type of treatment, treated units, commercial product, dose and DL 50. Palm Product Registration includes commercial product, active ingredient, and toxicity.

No evidence of prophylactic use of pesticides. The reduction of the use of pesticides is included in Manual for Integrated Pest and Disease Management - IPM (Version: 1. Review: 7. Date: 2015-Apr-08. Code: 0606-MA-301-GAG.).

The use of a product with category I, called Monocrotophos 600 SL, in localized applications through micro-injections to the stem and/or root was evidenced. This product has register of sale in the country # 2411, approved by the Colombian Agricultural Institute.

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Use of this product is endorsed by the engineer William Alexander Baquero Flores, with professional card # 21711 (head of vegetal health).

The application is authorized only when they have exceeded the thresholds of economic damage of Leptopharsa gobbicarina y Stenoma cecropia. The approved dose is 12 cubic centimetres per plant. Use of this product has a special management plan and the General Management of the company is committed to exploring new alternatives, to bring consumption to zero. Currently, consumption is 116 litters.

The following documents were evidenced: The technical data sheets for use: 0606-ft-301-gag-r15 Micro-injection and 0606-ft-304-gag-r17 Root absorption, kardex of the product, application records, Technical Recommendation of Agronomist, the General Management commitment letter.

The reuse of empty containers of phytosanitary products is evidenced: In the area called Topacio - Santa María, containers of phytosanitary products are reused for the storage and transportation of gasoline by personnel who perform tasks with scythes. In the area known as Aguas Blancas, containers of phytosanitary products are reused for the storage and transportation of gasoline by personnel who carry out the work of applying phytosanitary products with motorized back pumps. In the area of warehouses called La Palma, the containers of the phytosanitary products are reused as trash can of the bathrooms of these warehouses. It is not evident in the warehouses of phytosanitary products, located in the area called Las Palmas, the implementation of a kit for the management of spills. One of the two warehouses of phytosanitary products, located in the area called Las Palmas, does not have a method for the containment of spills.

Pesticide applications products (biological) are performed with equipment such as knapsack, which allow this work on localized areas where cultivation is required phytosanitary management, minimizing the risks and impacts on the environment and the people who work in the production units. The use of Personal Protective Equipment (PPE) according to the pesticide label product (biological) used is evident.

Martignani (machine to the tractor) that allows the reduction of drift by electrostatic charge of the applied particles.

Application aerially of Pesticides was not evidenced.

The organization through the SENA carried out a training of 60 hrs. In November of 2013 and annually it realizes trainings in order to continue with the process of strengthening the competences of the personnel that manipulates agrochemicals; However, the training of the 60 hours of Agrochemical Insurance Management is not evident, as established in Decree 1843 of 1991 Art 172; Of Brayan Salgado, who works with agrochemicals on the part of CTA Bonanza nor Ramiro Villamizar who works with agrochemicals on the part of CTA Cooyirec.

During the visit to the facilities of the area of agrochemicals storage and their empty containers in La Palma warehouse, was evidence incorrect management of empty pesticide containers and syringes used for the RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 29 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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application of monocrotofox, being kept in the tool room and another room of the installation.

There is no evidence of cholinesterase exams by associates Ramiro Villamizar of CTA Cooyirec and Eligio Tarazona of CTA Bonanza who performs work with agrochemicals, in addition, evidence of the cholinesterase results of associate Brayan Salgado who is below the limits allowed and no action has been taken to address these health conditions.

No evidence of pregnant and breastfeeding women handling and/or application of pesticides. In interviews with personnel involved in the storage, handling and/or application of pesticides, as well as agronomists, state that no pregnant or nursing women are in charge to carry out these tasks. ASA3 4.7 INDUPALMA LTDA. The organization has an integral management system policy Code: 1501-PO- 101-GPS R.07 2016-Agos-04 signed by the General Manager Mr. Carlos Andrés Madrigal Restrepo, it is evidenced that it is published through the billboards of the organization

It has a Safety and health Management System at work 1503-PG-101-GPS V01 R13 2016-July-01

The organization has a hazard identification matrix, risk assessment and controls 1502-MT-101-GPS-004 Version July 2016. Where the risks of both the field and the plant of the different tasks carried out in the organization are evident.

Monitoring of identified controls is performed in the Health and safety management program 1503-PG-701-GPS R12 2016-Jul-01.

There are planned and unplanned inspections 1503-FO-315-GPS R02 2014-Jul- 22.

It is evident in the different areas of the organization fixed and portable aid kits, as well as stretchers and fire extinguishers. The organization has its own ambulance through which it attends in a timely manner the emergencies that arise during the execution of the activities.

The organization establishes as responsible Mr. Jesús Hernando Rodríguez Torres for the management of the Health & Safety System during the period 2016 and 2017 with date of July 16, 2016.

The organization has Health and Safety committee (COPASST), evidence of constitution of COPASST 1503-FO-604-GPS R02 2016-Jul-01; Which was constituted on February 21, 2017. Evidence of election act of COPASST 1503-FO-603-GPS R02 2016-Jul-01 dated January 20, 2017 COPASST 1503-FO-602-GPS R02 2016-Jul-01 election opening act dated January 16, 2017-06-29. Call for elections to belong to the COPASST from 03 to 10 January 2017-06-29 It is evidenced minutes of COPASST 1503-FO-106-GPS R00 2013-Oct-10. It is evidenced planned and unplanned inspections 1503-FO-525-GPS R04 2016-Jul-01 where there is evidence of follow-up to the activities derived from these inspections with their respective action plans.

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There is a business emergency plan SG-SST 1503-MA-102-GPS V01 R09 2016- Jul-01.

It is evident the procedures before the emergency is requested first aid in case of hemorrhage, snake bite and accident by contact with chemicals.

It is evidenced the formation of brigades. Evidence of training records of the worker Sergio Mancilla, William Ávila and Víctor Solano, who are part of the first aid Brigade, who was trained on 09-11-2016.

The investigation of work accidents is evidenced 1503-FO-503-GPS T 07 2016- Jul-0, as well as internal report of work accidents 1503-FO-502-GPS R07 2016- Jul-01 Commitment to safety and health at work 1503-EN-501-GPS R 01 2016-Jul-01 Format of lessons learned of work accidents 1503-FO505-GPS R01 2016-Jul-01

In addition, extinguishers are shown in different areas of the organization, as well as training in first aid made during the month of June 2016.

Accident insurance company: Seguros Bolivar

CTA COOYIREC It has the Health and safety at work system with code M-SST-01 version V2 February 2017.

This one is published in the billboards of the installation of the CTA located in San Alberto.

NOT complying with the requirements of Art 2.2.4.6.6. Of decree 1072 of 2015

Commercial offer filed 20171140033257 without signature by the legal representative Andrés Monsalve Cadavid.

An initial diagnosis was made based on resolution 11 of 2017, for which the annual Health & Safety plan was generated.

The organization has a Hazard Identification, Assessment and Risk Assessment Matrix Code: F.SST04 Version January 2017.

There are no audiometry tests of Mr. William Corpas who works on the tractor nor the workers Martin Rojas, Javier Villamizar, Misael Villamizar and Fabio Villamizar who work with scythe.

Proof of delivery of endowment and PPE version 01 Code: FOR-TH-014 dated May 12, 2017, however during the visit to the field it was not evident the use of PPE or endowment by workers who Perform the scythe work; According to PPE matrix F.SST16 version March 2017 for scythe work requires hearing protector type cup, which is not being provide or evidence of the staff using it.

Evidence of opening, scrutiny and closing elections of COPASST annex 10 V1 July 2016, dated January 20, 2017, is also evidenced.

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Evidence of meeting of the COPASST CTA code: 2016-ACTA-01-AMR of the months requested January - February - March - April - May where follow up to previous months and analysis of accidents and indicators.

Evidence of emergency plan PE.SST-02 version 1 March 2017. Disclosure of same on April 25, 2017 to the following workers: Javier Villamizar, Misael Villamizar, Fabio Villamizar and Martin Enrique Rojas.

Accident Work investigation of Mr. Jhon Alexander Gutierrez is requested who on March 10, 2016 had an accident due to over effort, format of report of work accidents of the employer or contractor was verified.

Form for Lessons LearnedF.SST-50 Version 1 April 2017 was evidenced.

Accident insurance company: Positiva

CTA Bonanza Health & Safety Policy M.SST-01 version 01 of February 2017.

The Health and Safety Management Systems in Indupalma and Bonanza and Cooyirec CTAs are evidenced, however, Coy Cooyirec was not complying with the instruction to carry out periodic medical examinations with all partners, since the exams Requested from partners MartinRojas, Javier Villamizar, Misael Villamizar, Fabio Villamizar and William Corpas are defeated. In addition, audiometry examinations have not been performed by partners William Corpas who performs work on the tractor or the associates Martin Rojas, Javier Villamizar, Misael Villamizar and Fabio Villamizar who perform tasks with a scythe.

The organization has a Hazard Identification, Assessment and Risk Assessment Matrix Code: F.SST-04 April 2016 where the risk related to the handling of agrochemicals is evidenced.

The organizations have a matrix of hazard identification, assessment and assessment of risks, however, it has been shown that controls have not been implemented related to the risks of storing tools, PPE and hazardous inputs in the homes of associates.

Act of opening, scrutiny and closing elections COPASST annex July 2016 With date of April 28, 2017-06-30 Candidates acts of April 5, 2017 COPASST meeting minutes 2016-ACT-01 AMR V01 R00.

It is evidenced investigation of accidents of the cases presented in the month of May of the workers Elsa Inés Aguirre and Pablo Parada Pabon.

Emergency Plan PE.SST-01 February 2017 There is evidence of training in the workers' emergency plan: Alberto Rangel, Walter Camelo, Jorge Navas and Eligio TarazonaHeld on April 28, 2017

Accident insurance company: Positiva ASA3 4.8 Indupalma

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Through the KACTUS-HR tool, the training plan for the RSPO is demonstrated, in which issues such as: Chain of custody system, RSPO principles and criteria, good agricultural practices, environmental aspects, among others are evident.

Training records of Alfonso Garcia Pacheco such as: Work harassment dated January 25, 2015, prevention of accidents February 6, 2017 carried out by the Health and safety manager; Tomas Oviedo: Risk factors in jobs 16-01-2017, requirements chain of custody April 27, 2017 performed by Environmental Coordinator; Eder Herrera: Accident prevention performed on February 6, 2017 performed by the head of Health & Safety, risk factors to jobs done on 16 -17-2017; Jhon Alexander Aguilar: Prevention of accidents in the workplace dated 06 -02-2017, Risk factors dated 16 -01-2017, Safe work at heights 17-01- 2017.

CTA Bonanza It is evidenced the training program Health and safety System with code F.SST.02 Version January 2017-06-30. Realized by American Rescue.

There’s no evidence of any training record for the workers. Principle 5: Environmental Responsibility and Conservation of Natural Resources and Biodiversity Criterion by Indupalma have carried out the Environmental Impact Assessment. The Audit assessment include consultation with relevant stakeholders to identify impacts and to develop any mitigation measures

The Organization has a matrix of environmental impact assessment with code 1502 Mt – 101 GPS rev. 12, for the date 07/25/2015, in which environmental aspect is evident, environmental impact, and associated resource qualification criteria.

The company has the environmental management plan with code 1502 Mt - 102 GPS rev. 12, for the date 07/25/2017. This document contains the Summary measures for each program Efficient use of water, Energy, emission control, waste management, flora and fauna management.

It is evidenced an implemented Waste management procedure 1502-PR-001- GPS V01 R07 of June 2017 indicates the management for each of the waste generated by the areas of the company indupalma.

Procedure of Management of empty containers of pesticides 1502.IN-201-GPS V01 R02 June 2017 was evidenced however was evidenced an incorrect management of empty containers of pesticides and syringes used to apply the monocrotophos being kept in tool room and another room of the installation. A non conformace was raised. ASA3 5.1 The Organization has a matrix of environmental impact assessment with code 1502 Mt – 101 GPS Rev. 12, for the date 07/25/2017, in which environmental aspect is evident, environmental impact, and associated resource qualification criteria.

B. Additionally, the methodology (Methodology for the identification and evaluation of environmental aspects and environmental impacts) in document 1502-IN-101- GPS Versión 01, Rev. 07- Fecha: June 2017, It indicates the methodology EPM supported by the environmental national and international authorities was verified

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C. Evidence of records (1304-FO-101-GTH R08 2016-Jun-10 socialization Induction water treatment system of 05/25/17 community La Llana and meeting record (031-F04-404-AC)

As a result, from the environmental Matrixthese document are being implemented: A. Matrix of Environmental Indicators (1502-MT-GPS R01) B. Current schedule of environmental inspections (1502-F0-101-GPS R00) C. Annual Trainings Schedule (1502-FO-102-GPS R00). D. Environmental Emergency Plan (1502-FO-102-GPS R049. Evidence of follow-up of Technical visit of the Regional Corporation of Cesar (Auto No. 1251 of December 27, 2016) evidences requirements for improvement of the Wastewater Treatment System (POME) Letter By Indupalma filed by Corpo Cesar N ° 20171520019131 of 04-May-17 by Carlos Rincón indicating activities of mitigation and improvement of the requirements.

A. The company has the environmental management plan with code 1502 Mt - 102 GPS rev. 12, for the date 07/25/2017. This document contains the measures for each program Efficient use of water, Energy, emission control, waste management, flora and fauna management B. Indicates Mr. Jhon Martinez, Ing Carlos Rincon, Ing Laura Vanegas as the Environmental Coordinators • Evidence of impact assessment of activities indicating low, medium or high • Evidence of mitigation measures such as the use of PPE for the handling of hazardous substances, etc.; • Annual program of environmental inspections (1502-FO-103 GPS R00 2017) Date June 01, 2017 C. Evidence Environmental management plan implemented through evaluations, monitoring, follow-up, actions taken as mitigation or corrections. D. Evidence of Environmental Inspection and Visits (1502-FO-104-GPS R03 of June 1, 2017) Objective: Operation of the System by Carlos Rincón Molina environmental coordinator.

A. Evidence of Document Environmental Monitoring and Measurement (1502- IN-104-GPS R009) in Item5.1 Indicates Environmental Monitoring for Wastewater, Wastewater Oxidation Lagoon, Boiler Isocinetic Monitoring, Filtration Monitoring, Emission Monitoring Noise and environmental noise B. Their frequency of realization according to the time and the type of operation is indicated. C. The results of the report of the Indupalma Inductive Wastewater Treatment System (Indupalma, December 2016) carried out by the Environmental Studies Laboratory (UPB), a research group on health and environmental engineering (UPB) Colombian national regulation resolution 0631 of 2015.

It is evident the implementation of mitigation and control actions with financial support by management ASA3 5.2 The document: "Baseline Survey of biodiversity and identification of areas of high conservation value on the campus of San Alberto Cesar INDUPALMA" Code: FR-PS-26 Version: 01. Date: 11/30/2015 was evidenced.

This study was conducted by the Foundation for research and management of aquatic resources of the Colombian Caribbean region George Dahl.

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The study concludes that forest cover is made up of remnants of secondary forests, especially in the areas surrounding the stream Mono, Oscuro y El Rubí, vegetation is represented by species of pioneer plants, directly related to the degree of anthropic intervention.

In these areas we have identified some species of Fauna & Flora which are not representing significant wildlife populations or areas of abundant plant cover warranting categorization as areas of high conservation value. This means there is not a threatening on high conservation

On the territory of Department of Cesar no has presence of protected areas by the regional or national regulations.

Similarly, there is no evidence of the presence of ecosystems or habitats listed as areas of high conservation.

It is contracted and evidence at the beginning of the study support study to extend the baseline and complement the previous study with the entity BIOAP according to CONTRACT IND-17450 BIOAP of May 2017 with the following activities 1. Description of key social and biological characteristics of the landscape 2. Corrected Cartographic Survey 3. Cartography: AVC maps identified by categories 4. Analysis of threats and complementary strategies of management and monitoring according to AVC

It verifies activities of the management plan for the registered species As: chavarria chavarria, Chelodoinis carbonaria, Trachemys Calisrostris

Teles as installation of Cebaderos in the strips of location.

Location mapping of buffer zones in habitat sites. Signaling prohibition of hunting or logging or intervention in areas. • Train operators and surrounding communities on the importance of these species and prevent deterioration of habitat areas. • Implementation of the procedure for establishing new crops (0605-MA-101- GAG) indicating a ban on intervention for these sites • Monitoring of species contracted with BIOAP according to CONTRACT IND- 17450 of May 2017. • Report of management of conservation strips of June 2017 by Ing. Laura Vanegas.

It is evidence opportunities of creating awareness with a training program with the respective subjects.

Matrix Identifying Needs of Awareness (1502-MT-103-GPS) Dated June 1, 2017.

B. Evidence of record of assistance and training (0301FO601-AC-R05) of June 08, 2017 topic Technical files, RSPO importance AVC, Good agricultural practices, IPM in cultivation, Topic management of solid residues and agrochemicals

Training Registration to Cooperative Bonanza on stroke issues of 06/13/2017, Training register Cooperativa el Palmar del 12/06/17 in subject AVC

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These cooperatives are referring to the companies who provides worker and those workers are part of the staff at Indupalma. So the staff of these cooperatives basically receive training from Indupalma in order they can hire staff.

Registration of Environmental Management Training Issue of March 2017 with Futagro

It is verified General Plan of Indupalam are located areas to conserve as banks of pipes and rivers

It verifies Social participative map of legal rights of customary use INDUPALMA.

Monitoring records for rare species and conservation area of 2016. ASA3 5.3 It is evidenced a document called the solid waste generation identification matrix (1501-MT-202-GPS R01 of June 2017

(1502-MA-201-GPS V01 R04) June 2017 Indicates Legal aspects, Objectives, scope, separation of waste, characterization, Storage, generation control, training and final disposal

It is evidenced an implemented Waste management procedure 1502-PR-001- GPS V01 R07 of June 2017 indicates the management for each of the waste generated by the areas of the company indupalma

It is verified Solid waste generation matrix 1502-MT-401-GPS R03 of June of 2017 shows the information of the collection made month by month of the waste generated and its delivery to the person responsible for the final disposal

Ejm Manifest evidence of delivery No. 30065 of 10-02-17 to Albedo E.P.S of pesticide residues total 200 kg with Resolution of Approval 1146 of 24Nov 2015 By Government entity with validity of 5 Years

Procedure of Management of empty containers of pesticides 1502.IN-201-GPS V01 R02 June 2017 was evidenced that indicates Objective, Scope, Responsible, activities related to the management and disposal of waste.

Delivery of ordinary waste to ALBEDO ESP Document (F_MC_08-01) of October 13, 2016 for a quantity of 1,090 Kg and record of Loading of waste N ° 30079 per 1009 Kg. The contracting company with management approval by the government according to resolution 1408 of Nov 2013 valid for 10 years

During tour to the facilities of the agrochemicals storage area and their empty containers in the ware house La Palma was evidenced an incorrect management of empty containers of pesticides and syringes used to apply the monocrotophos being kept in tool room and another room of the installation. An NC is raised

Evidence of document called identification matrix of solid waste generation (1501-MT-202-GPS R01 June 2017) with records of the waste generated and its delivery to the responsible of the final disposal, monthly (Eg. Waste battery and lamps)

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Evidence of registration to the Ministry of Health as waste generators and their collection, delivery and disposal through Albedo E.S.P company.

ASA3 5.4 Evidenced of a program of Environmental Management (1503-FO-102-GPS RO2-2017). Indicates objective saving and efficient use of fossil fuels and energy from the years 2016 and 2017. The document indicates the monitoring of fuels by areas such as plant health, maintenance department, auto motor park, industrial plant, administrative area It is evidenced monitoring indicating month to month consumption of Energy per ton of processed fresh fruit. For 2017 (January to May):  there consumption was a total of 30 Kw/Ton.  FFB consumption: 112556 Ton  Power Consumption: 3429996Kw. For 2016  Total 39 Kw / Ton RFF  Power Consumption: 6149304 KW  RFF consumption: 176446 Ton.

It is evidenced Monthly monitoring of Diesel consumption per ton of processed fresh fruit. 2016  Total 12.06 Gal / Ton Consumption  RFF: 176446 Ton  Diesel consumption: 17188 Gal

A reduction target of 2% was set with respect to the previous year. It is evidenced implemented Solar panel system for the surveillance booths and use of LED type light bulbs. ASA3 5.5 Preparations land for new crops was not evidenced and additionally was verified in document with code: 0605-MA-101-GAG V01 R05 Date: March 2017 (called: establishment of new crops). In paragraph 21.1 adequacy of paragraph lands 3 actions to develop " avoid any kind of burning.

There is evidence of the identification of elements/tools to fight fire in cases or events of fires caused by third parties. There is also Training on the subject to the brigade member and even simulations are performed as preparations for these events.

The supervisors have the communication means to inform of a fire event. Corporate Contingency Plan SG-SST. Code: 1503-MA-102 GPS- R 06. Date: May, 2014; where the operative procedure in case of forest fire is established ASA3 5.6 The Organization has a matrix of environmental impact assessment with code 1502 Mt – 101 GPS rev. 12, for the date 07/06/2017, in which environmental aspect is evident, environmental impact, and associated resource qualification criteria. Additionally, the methodology (Methodology for the identification and evaluation of environmental aspects and environmental impacts) in document 1502-Pr-001- GPS Version 2, Date: Junio 2017, was verified.

The procedure Wastewater Treatment 1502-PR-003-GPS August 2014 is evidence. We find in here the guidelines stablished for operation, RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 37 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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maintenance, operation and monitoring of treatment systems for domestic and industrial waste generated by the organization.

Evidence of Isocinetic monitoring for the determination of the concentrations of PM, SO2 and NO2 in the Vyncke Boiler of the plant of the company Indupalma Executed By K2 (Consultant Engineering SAS) September 2016 Accredited according to resolution 1695 of August 2016 by IDEAM. Evidence document called strategy for the assurance of the quality of the emissions made by the boiler, executed as a corrective action of the deviation reported in result for the Particulate matter (PM) parameter.

In compliance with the legislation (Resolution 909 of 2008 standards for emissions of pollutants to the atmosphere)

The Organization has a matrix of environmental impact assessment with code 1502 Mt – 101 GPS rev. 12, for the date 07/25/2017, in which environmental aspect is evident, environmental impact, and associated resource qualification criteria.

Additionally, the methodology (Methodology for the identification and evaluation of environmental aspects and environmental impacts) in document 1502-IN-101- GPS Versión 01, Rev 07- fecha: June 2017, It indicates the methodology EPM supported by the environmental national and international authorities was verified.

It is evidenced and verified document called GHG Management Plan and Environmental Management Plan (1503-FO-102-GPS R02 2017-Jun-01) documents with the activities and Monitoring of fuel consumption, energy of the company Indupalma.

Documents of the issuance status of Indupalma domestic vehicles with respect to their technical reviews were verified in their folders.

There’s a format for the physical verification of the contracting vehicles: FO- 303- 1503- 2014- GPS R00 evidencing request of fulfillment with mechanical technical requirement prior to the authorization of work in the company Indupalma.

Refer Appendix 2 for Summary of GHG Emissions. Principle 6: Responsible Consideration of Employees and of Individuals and Communities by Growers and Millers Criterion by The mill and estate have conducted the Social Impact Assessment (SIA) in a Audit participative manner. The relevant policies are in place and are fully implemented across the board. Communication and consultation as well complaints and grievances procedure are well communicated and adhered to. Evidence of the Stakeholders Inclusion Mechanism Matrix and Participation Frequency which contemplates inclusion and participation strategies, Summary communication and consultation channels for all stakeholders. Procedure to attend the Requests, Claims, Complaints and Suggestions (PQRS in Spanish) implemented for all stakeholders. The Company has stablished an Internal Labor Regulation which includes freedom of association. There is no evidence of workers been discriminated against in any way and all are being paid their fair wages.

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ASA3 6.1 Social Impact Assessment (SIA) 2014-2015: It is evident that for this study was used the Mesuring Impact methodology.

List of interested parties Format Stakeholders 030-MT-403-AC R 02 2016-OCT-21 shows the different stakeholders, including communities, partners, union, suppliers, customers, among others.

An update was made 2016-2017 in which the Accountability methodology was used

It is evidenced a perception survey to interest groups 0301-FO-802 - AC.

Business autonomous units in this study the image in aspects such as: discrimination, child labor and forced labor and sexual harassment, human rights were not the most appropriate, important to evaluate for taking effective actions

As for the SIA of 2014-2015, the assistance to the training of different stakeholders is evident.

Evidence of meeting with the community La Palma with their respective photos, registration of attendance 1304-FO-101-GTH R08 2016-jun-10 and audios dated 20 December 2016 previously authorized by the attendees. It was used to socialize the subject of Complaints, grievances and claims. At this moment the socialization of the plan of action derived from the SIA with the interested parties is being carried out.

Improvement action was generated 1501-FO-501-GPS R06 2015-Apr-10, where the finding of the past audit on the union interest group that was not separated from the workers in the SIA was closed. The following activities were carried out: - Characterization of the new interest groups - Stakeholders matrix update.

In the update of the SIA 2016-2017 was considered the union board (8 interviewed), action plan was evidenced.

Through Annex 10 of the SIA Social Plan 2015 shows responsible, calendar and affected parties.

Socialization of the results of the SIA was evidenced to the Community El Palmar dated 22-05-2015.

Annex 10 of the SIA is shown where impact matrix was determined, where advance of the commitments acquired derived from the SIA with their respective verification dates is made. It is made traceable to the plan amigo palmers program, evidencing the activities and compliance with them.

The organization has small palm growers categorized as non-managed suppliers, which in the SIA 2016-2017 was measured the communication area of payments, response times, purchase management, technical assistance, attention commercial area.

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It demonstrates action plan with schedule, responsible according to the activities derived from the SIA. ASA3 6.2 The organization has a strategic communications manual 0302-MA-101-AC R01 2016 2016-Mar-09.

Through the information type matrix shared with stakeholders 0302-MT.101- AC R00 2017-Jun-02 the information media and the information provided with their respective periodicity and responsibility are evidenced.

The head of communications is responsible for defining the communications policy, messages and actions to be developed in the area of communications.

List of interested parties is evident: Format Stakeholders 030-MT-403-AC R 02 2016-OCT-21 shows the different stakeholders, including communities, partners, union, suppliers, customers, among others.

There is a link issuu.com where the interested parties can visualize it and additionally, it is directly communicated to the personnel by whatsapp.

In addition, database.globalreporting.org/organizations/4378

There are three spaces for the publication of information through the billboards, which are: Management, area and welfare, where policies are published, management information, pieces at the request of the areas.

It is evidenced delivery of the CD with the GRI information dated 14-06-2017 Mrs. Edilma Mejía CTA Vellascan, Mr. Fernel Pérez CTA Cooptnorte, Leonidad Duran CTA Palmesan, Jose del Carmen Moncada CTA Cooporvenir. ASA3 6.3 The organization has apetitions, complaint, grievances and suggestions (PQRS) procedure for the interest groups 0301-PR-003-AC V01 R03 2016-Sep- 01.

It is evidenced a complaint made on June 7, 2017 due to the lack of toilet paper in the industrial plant for the women's bath, PQRS 311 giving answer on June 14, 2017.

Traceability of petitions, claim, complaints and suggestions is evidenced by the PQRS traceability format 0301-FO-304-AC-R00-2016.

The organization has a mailbox, telephone number and email [email protected].

Request receipt, complaint, claims and suggestions form is available 0301-FO- 301-AC R01 2016-Apr-29.

It is evidenced request of 40 flowers of eliconias for decoration of the mass in parish church Sagrada Familia Municipality of the Pedregosa with date 25 - 05 - 2017 evidence letter of answer is dated 25-05-2017 where this donation is authorized.

It is evident the request of Mrs. Cecilia Guerrero Martínez dated April 21, 2017 in order to request a contribution for the cultural activities of the fairs and festivals of the municipality Puerto Carreño, evidence received on April 23,

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2017 where the organization authorizes carriages in case it requires them for the activity.

The responses to the requests made by the different stakeholders are evidenced.

It is evident that the PQRS received, physical and digitally traceable through PQRS, for example: the request of the community La Llana dated February 3, 2017 No. 291 where it requests the use of the fallen tree in the bufalera the illusion, evidence follow up and response letter of 06-02 of 2017 where once consulted with the environmental and agronomic area is authorized such use. ASA3 6.4 Procedure Legal and Customary Rights. Cod: 1401-PR-005-GJU. V01. R0. 2016/03/29. Objective: To identify the legal and customary rights of the interest groups of the organization.

Form of Application for Certification of Presence of Ethnic Groups (Ministry of Interior and Justice). It has been submitted to the certification application (06/20/2017), on which no response has been received. Issued Number: EXTMI17-27339 - Prior Consultation Address.

Participative Social Map of Legal, Use or Customary Rights - Indupalma Ltda. Scale 1: 10,000. Identifies the different Production Areas, Communities, Legal Rights and / or Use (Roads, Gas Pipeline, Power Line, Aqueduct Line, Rivers and Pipes).

Invitation of agreement of Plantation Map (07/25/2016). Invitation to the members of the communal action boards, for the construction of the social map of the Indupalma plantation. Record of Assistance to the construction of the map (07/29/2016). Attendance: 18 participants. Minutes of Meeting with the Community (07/29/2016) Number 83. Includes the description of the development and the results of the meeting.

Second Invitation of agreement of Plantation Map (09/20/2016). Invitation to the members of the communal action boards, to see the changes made to the Social Map of Indupalma, based on the contributions of the first meeting. Record of Assistance to the Concertation of the Map (10/21/2016). Attendance: 4 participants. Minutes of Meeting with the Community (10/21/2016) Number 93. Includes the description of the development and the results of the meeting. Signature of approval of the final version of the map.

Property: El Diamante. Registration number: 196-4113. Gas pipeline bonding to Centragas - Enron Development & CIA S.C.A Central Region Gas Carrier Property: El Puma. Registration number: 196-4112. Gas pipeline bonding to Centragas - Enron Development & CIA S.C.A Central Region Gas Carrier Property: Lot One. Registration: 300-320403. Bonded pipeline to Ecopetrol S.A. Property: Hacienda El Puma. Registration number: 196-4114. Gas pipeline bonding to Centragas - Enron Development & CIA S.C.A Central Region Gas Carrier No evidence of customary rights conflict has been presented. ASA3 6.5 Indupalma RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 41 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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Traceability is performed with the following workers: Efren of Jesus Valencia, Jhon Aguilar, Eder Herrera, Luis Anderson Zimanca Hector Garcia, William Rojas, Tomas Oviedo , Orlando Rueda y Marta Martínez

All documentation of payments and contractual conditions is evidenced. There is evidence of the availability of labor laws and knowledge of them by the workers.

Adequate housing conditions are evident. In addition, the company has the Indupalma school that provides primary services for children of workers and pensioners.

It is evident that the organization has made visible efforts to supervise and improve the access of its workers to adequate, accesible and affordable food, such as: Casino with balanced meals, health campaigns through the area of occupational health and safety, between Others.

CTA Cooyeric is a recruitement company that hire staff for Indupalma. A lot of staff hired for Indupalma is throughtout this cooperative.

It shows the payment of the monthly compensation, as well as the semiannual compensation corresponding to the first half of 2017.

It evidences the contract of the associate where the working conditions are. Additionally, there is evidence of the Associate's work regime, which specifies the working conditions of the associates.

It is evident the compensations of the fourteen as agreed in the contract of the associate, however the payment to the semiannual compensation corresponding to the first half of 2017 is not evidenced. ASA3 6.6 It is evident in the Internal Labor Regulations (RIT) chapter XV special prohibitions for the company and the workers Art.44 Prohibitions for the company, which stipulates: "To limit or to pressure in any way the workers in relation to the right of freedom of association.

In addition, in the corporate social responsibility policy 0301-PO-101-AC R03 2017-May-25, which stipulates: "Indupalma respects and recognizes freedom of association in compliance with the ILO Conventions 87 and 98, the national constitution Arts. 39, 55 and 56, the substantive code of work, Law 50 of 1990 and Decree 1429 of 2010.

A collective agreement was signed on March 6, 2017, with a validity of 4 years, counted from January 1, 2017 and December 31, 2020.

Employer's workers' committee which meets periodically (preferable monthly), it was evidence the last meeting on April 25, 2017, in May the campaign "Space for dialogue” was done. ASA3 6.7 It is evident in the internal regulation of work Chapter XIII and in the Corporate Social Responsibility Policy 0301-PO-101-AC R03 2017-May-25. Compliance with Colombian laws with an emphasis on the eradication of child labor, according to the ILO, family welfare and the Ministry of Labor. RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 42 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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There is no evidence of minors in the Company Indupalma Ltda.

The organization has a code of conduct for suppliers 1003-GU-101-GCA dated 2014-Jun-23 Revision 05, the item IV Legal work, establishes the policy of non-contracting of minors; Additionally, it has a disciplinary procedure for suppliers and strategic partners of Indupalma with code 0503-PR-004-GCO version 01 Revision 00 dated 15 of June, 2017 which establishes how to act in case of a non- compliance of the code of conduct.

The organization has a CHARACTERIZATION SURVEY OF FRUIT SUPPLIERS code 0503-FO-404-GCO R.00 dated 2017-Jun-15; Through which the children of the small palm growers are monitored to be part of the educational system, it is evident that all the children are studying. ASA3 6.8 In the Corporate Social Responsibility Policy 0301-PO-101-AC R03 2017-May- 25 which states: "Indupalma does not discriminate employment opportunities between men and women and respects gender equity." "Indupalma rejects any form of discrimination based on race, caste, nationality, religion, disability, gender, sexual orientation, freedom of association, Political affiliation or age among its stakeholders.

The company is certified with ISO 9001: 2008 in which it is guaranteed that the personnel is competent with the activities that are carried out.

In the human development policy 1301-PO-101-GTH R00 02 May, 2017 mentions the selection of personnel based on the medical fitness and fulfillment of the competencies required for the position.

The organization through the Internal Regulation of work in the chapter XIX specifies the mechanisms of prevention of workplace harassment and internal procedure of solution.

In addition, there is Corporate Social Responsibility Policy 0301-PO-101-AC R03 2017-May-25.

Evidence of the constitution of the labor coexistence committee 1302-FO-105- GTH R00 2017-Apr-05 with constitution date of May 2, 2017. Evidence of an extraordinary meeting of the work coexistence committee is presented, dated March 14, 2017.

Through the presentation to the different stakeholders about human rights, training on labor and sexual harassment was provided. ASA3 6.9 The Corporate Social Responsibility Policy 0301-PO-101-AC R03 2017-May-25 stipulates: "Respect for reproductive self-determination, understood as the basic right of all people to decide on the possibility of procreating or not.

Through the training given to the different stakeholders, the issue of reproductive rights is available to all. It is evident that the organization through the PQRS procedure guarantees anonymity, which has been communicated to 100% of the workforce. ASA3 6.10 There is a database of suppliers 0503-FO-102-GCO 2014-NOV-07, where unmanaged suppliers are evidenced.

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There is a friend palm grove plan to buy fruit.

Monthly email is sent with information of the prices (previous month and current month), the prices of June were sent on June 7, 2017, the prices of February were sent on February 07, 2017.

It was evidenced:  Elvio Tulio Jaimes invoice dated June 5, 2017 of $ 8,005,549, with payment support for $ 7,834,001 (IVA withholding)  Inversiones Patiño Guarguati S.A.S. Payment support from June 10 to 16 made on June 23, 2017 of $ 4,901,340 (IVA withholding) prior invoice of June 20, 2017 of $ 5,008,668.  Oliva Bayona Rincon, Invoice filed 12 of June 2017 for an amount of $ 9,994,178, evidence of payment support of June 16, 2017 for a value of $ 9,780,017 (IVA withholding). ASA3 6.11 It is evidenced application of Agroindustriales el Palmar for the subject of drug sales, for which the organization carried out Alcoholism and Drug Abuse San Alberto campaign. It has group in whatsapp with the interested parties of the project where it is followed up to the same, It is evidence meeting revision pending issues of the 04 of March of 2016 where answer is given to the request of the Manager of Agroindustriales el Palmar, as well as the application with Date of February 08, 2016

Evidence of meeting with the community 0301-FO-404-AC 2016-Apr-29 R.01.

It is evidenced request of support of school transport that provides the organization to the children of the different interested parties, such as associates, workers, pensioners, etc ...

There is an Indupalma school that workers can access (no pension or school supplies are required) and community (minimum percentage). Older adults, pedagogy by cycles so they can finish high school. Program "Yo le Juego a la paz" to generate gender equity through sport.

Elvio Tulio Jaimes Evidence of general technical assistance plan - PGATG

Through the format Technical Visit to suppliers of fruit 0503-FO-301-GCO R00 2014-Oct-27 is evidenced visit of the day 09 of June of 2017 made by Technician Anderson Parada, previous visit of the day 09 of May of 2017 Training in formalization of work, forms of recruitment and occupational safety and health with date of completion of 06 Dec 2016

Inversiones Patiño Guarguati S.A.S. Through the Technical Visitation format for suppliers of fruit 0503-FO-301-GCO R00 2014-Oct-27 since September 22, 2016, since the supplier stated that it does not require this service. Training in practical improvements and RSPO dated 15-Dec-2016.

Oliva Bayona Rincon Through the format Technical Visit to suppliers of fruit 0503-FO-301-GCO R00 2014-Oct-27 with date of visit of June 7, 2017, previous visit on June 16, 2017.

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Field day on management of the crop of 15-Dec-2015 is evidenced. Training in formalization of work, forms of recruitment and occupational health and safety with date of completion of 06 Dec 2016 ASA3 6.12 Company does not perform forced or trafficked labor. Also, there’s no any contract substitution The organization through the procedure selection and hiring 1301-PR-001- GTH V02 R04 2017-Feb-15 in items 6 mentions the policies for the management of temporary and migrants. ASA3 6.13 In the Corporate Social Responsibility Policy 0301-PO-101-AC R03 2017-May- 25, stipulates: "The respect, promotion and protection of human rights, inside and outside the organization"

Through the presentation of human rights, a community relation training is provided to different stakeholders on the subject of human rights.

The training of Mrs. Inés Aguirre who is an associate of CTA Bonanza is requested, evidenced that it was held on July 07, 2015. In the case of the Cooyirec CTA was held on Nov 30, 2016.

Training on Human Rights is evidenced on 27-07-2016 to security personnel acropolis. Principle 7: Responsible Development of New Plantings Criterion by N/A. The company does not have new plantations Summary Audit ASA3 7.1 N/A. The company does not have new plantations ASA3 7.2 N/A. The company does not have new plantations ASA3 7.3 N/A. The company does not have new plantations ASA3 7.4 N/A. The company does not have new plantations ASA3 7.5 N/A. The company does not have new plantations ASA3 7.6 N/A. The company does not have new plantations ASA3 7.7 N/A. The company does not have new plantations ASA3 7.8 N/A. The company does not have new plantations Principle 8: Commitment to Continuous Improvement in Key Areas of Activity Criterion by The organization through the matrix management of findings 1501-MT-101- Summary Audit GPS R01 1017-Jun-03 takes control of action plans. ASA3 8.1 The organization through the matrix management of findings 1501-MT-101- GPS R01 1017-Jun-03 takes control of action plans related to: - Reduce use of pesticides - Results of social and environmental impact studies - Waste management plans - Minimizing greenhouse gases - Improvement of the performance of the suppliers, through training and technical assistance.

4.3 Non-conformity Raised During this Audit and Any from the Previous Year, if applicable This section gives an over view of new or revised non-conformities raised during this audit and of action taken to close out non-conformities raised during the previous audits, if applicable  If a minor-non-conformity raised at the last audit, is not closed out, then this will be raised to Major status and the company given 60 days to close this out. RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 45 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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 The NC number is comprised of 2 parts to include the year in which the NC was raised as well as a sequential number.

4.3.1Non-Conformities Identified during this Audit The following NC’s were raised for this audit.

NC number: 2017-1. Client name: Industrial Agraria La Palma – Indupalma Ltda. Date raised: 01/07/2017 Major or Minor: Major Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 29/08/2017 Aspect of standard: 4.6.5. Pesticides shall only be handled, used or applied by persons who have completed the necessary training and shall always be applied in accordance with the product label. Appropriate safety and application equipment shall be provided and used. All precautions attached to the products shall be properly observed, applied, and understood by workers (see Criterion 4.7). Evidence of non-conformity: Training of the 60 hours of Agrochemical Safety Management is not evident as established in the Decree 1843 of 1991 Art 172; Of the associate Brayan Salgado, who works from the recruitment coperative CTA Bonanza, or the associate Ramiro Villamizar who works agrochemicals and is coming from the recruitment CTA Cooyirec.

Lead Assessor signature: Date: 01/07/2017 Root Cause Analysis and extent: (To be filled by Auditee) The renewal of the training of all those who are currently carrying out the work with the agrochemicals had not been carried out, and given that no more people are formed, they entered the work without training. Corrective/Preventive Actions: (To be filled by Auditee) Manage with the SENA the train of all the people of CTA and Indupalma for the Management of Agrochemicals. Additional people will be included to create a "back up" and in case one is no longer hired, there will be people trained to carry out the work. Evidence of Conformity: 1. List of people who work with agrochemicals (Indupalma and CTA) 2. Training records given by SENA 3. Approval of the Instructor Melkin Robles from SENA Review of evidences submitted to CUC: 1. List of people who work with agrochemicals (Indupalma and CTA) 2. Training records given by SENA 3. Approval of the Instructor Melkin Robles from SENA Conclusion by CUC: This NC can be closed as the evidence is sufficient NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

NC number: 2017-2. Client name: Industrial Agraria La Palma – Indupalma Ltda. Date raised: 01/07/2017 Major or Minor: Major Site : Indupalma Ltda.

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Raised by: Oscar Lugo Deadline : 29/08/2017 Aspect of standard: 4.6.6. Storage of all pesticides shall be according to recognized best practices. All pesticide containers shall be properly disposed of and not used for other purposes (see Criterion 5.3).

Evidence of non-conformity:

The reuse of empty containers of phytosanitary products is evidenced: In the area called Topacio - Santa María, containers of phytosanitary products are reused for the storage and transportation of gasoline by personnel who perform tasks with scythes. In the area known as Aguas Blancas, containers of phytosanitary products are reused for the storage and transportation of gasoline by personnel who carry out the work of applying phytosanitary products with motorized back pumps. In the area of warehouses called La Palma, the containers of the phytosanitary products are reused as trash can of the bathrooms of these warehouses. It is not evident in the warehouses of phytosanitary products, located in the area called Las Palmas, the implementation of a kit for the management of spills. One of the two warehouses of phytosanitary products, located in the area called Las Palmas, does not have a method for the containment of spills.

Lead Assessor signature: Date: 01/07/2017 Root Cause Analysis and extent: (To be filled by Auditee)

There is a need to strengthen training and accompaniment to workers and CTAs on the proper handling of containers. No inspections have been carried out verifying compliance with aspects such as spill kit or correct method of containment. Corrective/Preventive Actions: (To be filled by Auditee) 1. Perform a CTA inspection verifying the correct use of agrochemical containers 2. Define, obtain, label and deliver to all persons who handle fuel, the appropriate containers for this purpose. 3. Conduct training on packaging management 4. Conduct a warehouse inspection and install a spill kit in La Palma warehouse 5. Vacate the current warehouse of pesticide storage and establish as the only place of storage of pesticides the warehouse of the Palm that counts with containment of spills. Evidence of Conformity: 1. Perform inspection verifying the correct use of containers and correct handling of syringes 2. Conduct training on container handling and correct handling of syringes 3. Assign as warehouses the CTAS for storage of syringes for monocrotofox

Docs of inspection Storage: Monitoring change of containers and places of discharge. Records of training about how to manage these products. Review of evidences submitted to CUC:

This evidence was reviewed by Oscar Lugo. Conclusion by CUC:

This NC can be closed. NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No

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Lead Assessor signature: Date: 18/08/2017

NC number: 2017-3 Client name: Indupalma Ltda. Date raised: 01 de Julio de 2017 Major or Minor: MAJOR Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 29/08/2017 Aspect of standard: 4.6.11. Specific annual medical surveillance for pesticide operators, and documented action to treat related health conditions, shall be demonstrated.

Evidence of non-conformity:

There is no evidence of cholinesterase exams of subcontractor workers such as Ramiro Villamizar from CTA Cooyirec and Eligio Tarazona from CTA Bonanza who handle agrochemicals, in addition, evidence of the cholinesterase results of subcontractist Brayan Salgado who is below the limits allowed and until now no action has been taken to address these health conditions.

Lead Assessor signature: Date: 01/07/2017 Root Cause Analysis and extent: (To be filled by Auditee)

1. No CTA inspection was made to demonstrate compliance 2. The results of the exams were not reviewed to see if actions should be taken Corrective/Preventive Actions: (To be filled by Auditee)

1. Perform CTA inspection checking current status 2. Conduct medical examinations for Indupalma workers and request the CTAs to execute them Evidence of Conformity:

1. Records of medical exams of CTA and Indupalma 2. Photographic records of the day where medical exams were performed. Review of evidences submitted to CUC:

1. Records of medical exams of CTA and Indupalma 2. Photographic records of the day where medical exams were performed. Conclusion by CUC:

This NC can be closed as the evidence is sufficient NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

NC number: 2017-4 Client name: Indupalma Ltda. Date raised: 01 de Julio de 2017

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Major or Minor: MAJOR Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 29 de Agosto de 2017 Aspect of standard: 4.7.1. A health and safety policy shall be in place. A health and safety plan covering all activities shall be documented and implemented, and its effectiveness monitored.

Evidence of non-conformity:

Theres evidence of Safety and Health at work Management system of Indupalma and of the CTA of Bonanza and Cooyirec, however, the Cooyirec CTA is not complying with the instruction to carry out periodic medical exams of all the associates, since the exams Requested from partners Martin Rojas, Javier Villamizar, Misael Villamizar, Fabio Villamizar and William Corpas are defeated. In addition, audiometry tests have not been performed of the associates William Rojas, Javier Villamizar, Misael Villamizar and Fabio Villamizar who perform scythe tasks.

Lead Assessor signature: Date: 01/07/2017 Root Cause Analysis and extent: (To be filled by Auditee)

1. No inspection to the CTA to show compliance was performed 2. The results of the medical exams were not reviewed to see if actions should be taken Corrective/Preventive Actions: (To be filled by Auditee)

1. Perform CTA inspection checking current status 2. Conduct medical examinations for Indupalma workers and request the CTAs to execute them Evidence of Conformity:

1. Records of medical exams of CTA and Indupalma 2. Photographic records of the day where medical examns were performed. Review of evidences submitted to CUC:

1. Records of medical exams of CTA and Indupalma 2. Photographic records of the day where medical examns were performed. Conclusion by CUC:

This NC can be closed as the evidence is sufficient NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

NC number: 2017-5 Client name: Indupalma Ltda. Date raised: 01 de Julio de 2017 Major or Minor: MAJOR Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 29 de Agosto de 2017 Aspect of standard:

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4.7.2. All operations where health and safety is an issue shall be risk assessed, and procedures and actions shall be documented and implemented to address the identified issues. All precautions attached to products shall be properly observed and applied to the workers.

Evidence of non-conformity:

The organizations have a matrix of hazard identification, assessment and evaluation of risks; however, it has been shown that controls related to the risks of storing tools, PPE and hazardous inputs in the houses of CTA partners have not been implemented.

Likewise, there are risks in: Storage of the fertilizers in the different warehouses of the organization, electronic room for the control of the boiler, which have been identified in the matrix of identification of hazards, assessment and evaluation of risks; However, there is no evidence of actions implemented to minimize such risks.

Lead Assessor signature: Date: 01/07/2017 Root Cause Analysis and extent: (To be filled by Auditee)

Although the risk was identified, due to the current economic situation of the company, the necessary decisions had not been made to take care of and control it. Corrective/Preventive Actions: (To be filled by Auditee)

1. Inspection and arrangement of all the warehouses of La Palma, verifying proper storage, industrial safety conditions, correct handling of containers. 2.Lea se and assign to the CTA, warehouses in La Palma for tools, PPEs and dangerous storage supplies, and in that way, they won’t need to take them home. 3. In times of non-fertilization, fertilizer storage will be guaranteed at a height no greater than 1.50m. For the next fertilization campaign, rails will be installed around the fertilizer containers to eliminate the risk of working at heights. Evidence of Conformity:

1. Matrix image of updated risk identification. 2. Inspection records of warehouses in La Palma 3. Inspection records (include photographic evidence) of the current state of the fertilizer warehouses. 4. Contracts for the lease of la Palma warehouse for the CTA 5. Risk inspection of the warehouse and control room boilers (Includes photographic evidence of current conditions). Review of evidences submitted to CUC:

1. Matrix image of updated risk identification. 2. Inspection records of warehouses in La Palma 3. Inspection records (include photographic evidence) of the current state of the fertilizer warehouses. 4. Contracts for the lease of la Palma warehouse for the CTA 5. Risk inspection of the warehouse and control room boilers (Includes photographic evidence of current conditions). Conclusion by CUC:

This NC can be closed as the evidence is sufficient NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

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NC number: 2017-6 Client name: Indupalma Ltda. Date raised: 01 de Julio de 2017 Major or Minor: MAJOR Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 29 de Agosto de 2017 Aspect of standard: 4.7.3. All workers involved in the operation shall be adequately trained in safe working practices (see Criterion 4.8). Adequate and appropriate protective equipment shall be available to all workers at the place of work to cover all potentially hazardous operations, such as pesticide application, machine operations, and land preparation, harvesting and, if it is used, burning.

Evidence of non-conformity:

Proof of the delivery of endowment and PPE are presented through the format FOR-TH-014 Version 01 with delivery date of May 12, 2017, however during the visit to the field it was not evident the use of PPE or endowment by the Associates who perform scythe work; According to EPP F.SST 16 matrix version March 2017 for scythe work requires a cup-type hearing protector, which is not being provided.

Lead Assessor signature: Date: 01/07/2017 Root Cause Analysis and extent: (To be filled by Auditee)

Lack of accompaniment and follow-up to the CTAs to ensure compliance on their part. Corrective/Preventive Actions: (To be filled by Auditee)

1. PPE matrix update 2. Request to CTA to update PPE matrix 3. Inspection to CTA verifying delivery and use of PPE 4. Communicate to CTA informing that from now on it is an indispensable requirement to carry out the tasks contracted, and the full and correct use of all necessary PPES. Evidence of Conformity:

1. Updated PPE Matrix 2. Record of inspection visit to CTA 3. Communication delivered to CTA 4. Delivery record and work plan submitted to CTA managers. Review of evidences submitted to CUC:

1. Updated PPE Matrix 2. Record of inspection visit to CTA 3. Communication delivered to CTA 4. Delivery record and work plan submitted to CTA managers. Conclusion by CUC:

This NC can be closed as the evidence is sufficient NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No

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Lead Assessor signature: Date: 18/08/2017

NC number: 2017-7 Client name: Indupalma. Date raised: 01/07/2017 Major or Minor: Major Site : Indupalma. Raised by: Oscar Lugo Deadline : 29/08/2017 Aspect of standard: 5.3.2. All chemicals and their containers shall be disposed of responsibly

Evidence of non-conformity:

During the visit to the facilities of the area of agrochemicals storage and their empty containers in La Palma warehouse, was evidence incorrect management of empty pesticide containers and syringes used for the application of monocrotofox, being kept in the tool room and another room of the installation

Lead Assessor signature: Date: 01/07/2017 Root Cause Analysis and extent: (To be filled by Auditee)

There is a need to strengthen training and accompaniment to workers and CTAs on the proper handling of containers. No inspections have been carried out verifying compliance with aspects such as spill kit or correct method of containment. Corrective/Preventive Actions: (To be filled by Auditee) 1. Perform inspection verifying the correct use of containers and correct handling of syringes 2. Conduct training on container handling and correct handling of syringes 3. Assign as warehouses the CTAS for storage of syringes for monocrotofox. Evidence of Conformity: 1. Inspection record 2. Training record 3. Contract of lease from the palm warehouses to the CTAs, this is for the staff the company hires from CTAS. Review of evidences submitted to CUC:

This NC has been reviewed by the Lead auditor Oscar Lugo. Conclusion by CUC:

This NC can be closed as the evidence is sufficient. NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

NC number: 2017-8 Client name: Indupalma Ltda. Date raised: 01 de Julio de 2017 Major or Minor: MAJOR Site : Indupalma Ltda. RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 52 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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Raised by: Oscar Lugo Deadline : 29 de Agosto de 2017 Aspect of standard: 6.5.1. Documentation of pay and conditions shall be available.

Evidence of non-conformity:

The compensation of the fourteen is evidenced as agreed in the association agreement; however, the payment of the half-year compensation corresponding to the first half of 2017 in the Bonanza Cooperative is not evidenced.

Lead Assessor signature: Date: 01/07/2017

Root Cause Analysis and extent: (To be filled by Auditee)

Due to the current economic situation of Indupalma, the payments to the CTAs had not been made so for them it had not been possible to pay the labor compensation.

Corrective/Preventive Actions: (To be filled by Auditee)

Payments made by Indupalma to CTA. CTA payments to its associates.

Evidence of Conformity:

1. Payments records made by Indupalma to CTA 2. CTA payments records to its associates.

Review of evidences submitted to CUC:

1. Payments records made by Indupalma to CTA 2. CTA payments records to its associates.

Conclusion by CUC:

This NC can be closed as the evidence is sufficient

NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

NC number: 2017-9 Client name: Industrial Agraria La Palma – Indupalma Ltda.

Date raised: 01/07/2017

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Major or Minor: Minor Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 30/06/2018 Aspect of standard: 1.3.1. There shall be a written policy committing to the application of a code of ethical conduct and integrity and the respect of human rights in all operations and transactions, which shall be documented and communicated to all levels of the workforce and shall be available for all stakeholders.

Evidence of non-conformity: There is a conduct and ethics code 1302-RG-101-GTH V 01 R 00 2017-Jun-08; However, it has not been socialized to the whole workers, where it was found some of the interviewed did not know about the conduct of ethics even when it was in boards. Therefore, this is a minor NC.

Lead Assessor signature: Date: 01/07/2017

Root Cause Analysis and extent: (To be filled by Auditee)

Corrective/Preventive Actions: (To be filled by Auditee)

Evidence of Conformity:

Review of evidences submitted to CUC:

Conclusion by CUC:

NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

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NC number: 2017-10 Client name: Industrial Agraria La Palma – Indupalma Ltda. Date raised: 01/07/2017 Major or Minor: Minor Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 30/06/2018 Aspect of standard: 4.6.9. Maintenance of employee and associated smallholder knowledge and skills on pesticide handling shall be demonstrated, including provision of appropriate information materials (see Criterion 4.8).

Evidence of non-conformity:

No evidence of maintaining the training of workers again the example of Brayan Salgado, who works with agrochemicals coming from CTA Bonanza,and Ramiro Villamizar who works with agrochemicals from CTA Cooyirec.

Lead Assessor signature: Date: 01/07/2017

Root Cause Analysis and extent: (To be filled by Auditee)

Corrective/Preventive Actions: (To be filled by Auditee)

Evidence of Conformity:

Review of evidences submitted to CUC:

Conclusion by CUC:

NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

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NC number: 2017-11 Client name: Industrial Agraria La Palma – Indupalma Ltda.

Date raised: 01/07/2017 Major or Minor: Minor Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 30/06/2018 Aspect of standard: 4.6.10. Proper disposal of waste material, according to procedures that are fully understood by workers and managers shall be demonstrated (see Criterion 5.3).

Evidence of non-conformity:

During the visit to the facilities of the area of agrochemicals storage and their empty containers in La Palma warehouse, was evidence incorrect management of empty pesticide containers and syringes used for the application of monocrotofox, being kept in the tool room and another room of the installation.

Lead Assessor signature: Date: 01/07/2017

Root Cause Analysis and extent: (To be filled by Auditee)

Corrective/Preventive Actions: (To be filled by Auditee)

Evidence of Conformity:

Review of evidences submitted to CUC:

Conclusion by CUC:

NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

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NC number: 2017-12 Client name: Industrial Agraria La Palma – Indupalma Ltda. Date raised: 01/07/2017 Major or Minor: Minor Site : Indupalma Ltda. Raised by: Oscar Lugo Deadline : 30/06/2018 Aspect of standard: 4.8.2. Records of training for each employee shall be maintained.

Evidence of non-conformity:

Training records for each employee were not evidenced in the CTA Bonanza, also training in the safe management of agrochemicals of the associates Brayan Salgado and Ramiro Villamizar as established in Decree 1843 of 1991 art 172 is not evidence.

Lead Assessor signature: Date: 01/07/2017

Root Cause Analysis and extent: (To be filled by Auditee)

Corrective/Preventive Actions: (To be filled by Auditee)

Evidence of Conformity:

Review of evidences submitted to CUC:

Conclusion by CUC:

NC Status: Yes (CLOSED) No (OPEN) ON SITE VERIFICATION REQUIRED Yes No Lead Assessor signature: Date: 18/08/2017

4.3.2 Non-Conformity Identified during the last ASA, not applicable for MA The following NC’s were raised during the last audit and the status was reviewed as indicated below.

NC number: 2016-01 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 2.3.1 Maps of an appropriate scale showing the extent of recognised legal, customary or user rights (Criteria 2.2, 7.5 and 7.6) shall be developed through participatory mapping involving affected parties (including neighbouring communities where applicable, and relevant authorities).

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Evidence of non-conformity: The maps of an appropriate scale showing the extent of recognized legal, customary or user rights was evidenced. However, no is evidence that be developed with all stakeholders. Among stakeholders are nine communities and the participation of eight was evidenced. In reviewing lists of participants, the participation of representatives of community "San Rafael" was not evidenced. This has been closed Auditor Signature Date 01/07/2017

NC number: 2016-02 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 4.4.1 An implemented water management plan shall be in place. Evidence of non-conformity: Environmental management program with code:1502-Pg-102 GPS September 2015 Ro1 is evidenced. In this document: water management is contemplated. Also, compliance with Law is evidenced. Through of concessions surface and ground water, permits for wastewater discharges granted by regional corporations Cesar and northern Santander were verified. However, the implementation of an appropriate mechanism in relation to the application of agrochemicals (herbicides) to prevent contamination of water bodies by runoff in the Management Plan no was evidenced, according to identified in the subdivision of plantation Palm Oil. This has been closed Auditor Signature Date 01/07/2017

NC number: 2016-03 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 4.7.1 The health and safety plan shall cover the following: A health and safety policy shall be in place. A health and safety plan covering all activities shall be documented and implemented, and its effectiveness monitored. Evidence of non-conformity: Integrated Management Policy 2015 approved, published and monitored annually and health and safety plan covering all activities were evidenced. However, during the review of the implementation of Integrated Management Policy, it was evidenced that one of the contracted cooperatives was not complying with the instruction to perform medical examinations periodic with all workers (for example: Mrs. Gloria Muñoz, no have report of 2015). This information was confirmed by document review and field interviews by workers of "cooperative SC & C". This NC has been closed Auditor Signature Date 01/07/18

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NC number: 2016-04 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 4.7.5 Accident and emergency procedures shall exist and instructions shall be clearly understood by all workers. Accident procedures shall be available in the appropriate language of the workforce. Assigned operatives trained in First Aid should be present in both field and other operations, and first aid equipment shall be available at worksites. Records of all accidents shall be kept and periodically reviewed. Evidence of non-conformity: The trained staff in first aid measures no was evidenced and first aid kit not available in some areas of work. Observed in the Palsem subdivision (own personnel and cooperative Vella San and Cooyirec). This NC has been closed Auditor Signature Date 01/07/17

NC number: 2016-05 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 5.4.1 A plan for improving efficiency of the use of fossil fuels and to optimize renewable energy shall be in place and monitored.

Evidence of non-conformity: The Organization presents a plan of action to 30 December 2016 to design and implement mechanisms to improve the effectiveness of the use of fossil fuels. Therefore, the date is under construction and projection therefore does not yet have monitoring that allow demonstrate the improvement in the efficiency of use. A minor no conformed was raised. Registration fossil fuel use in the document (Fuel Use Per Ton of Cluster Of Fresh Fruit Processed) for the periods 2014 and 2015 is verified. This NC has been closed Auditor Signature Date 01/07/17

NC number: 2016-06 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 5.6.2 Significant pollutants and greenhouse gas (GHG) emissions shall be identified, and plans to reduce or minimize them implemented.

Evidence of non-conformity: The Program #4, document called: Control of gases and particles emitted into the air is presented in the environmental management program (Code:1502-Pg-102 GPS Ro1 de septiembre del 2015).

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The organization has documents confirming the gases measurement from the transport of cooperatives and own transport (land and air), gas consumption of the restaurant and the Oxicorte plant, energy consumption, fugitive emissions from gas air conditioners and refrigerants and solid waste generation. Also, the treatment methodology for POME will be recorded.

The status of the gas analysis of domestic vehicles of INDUPALMA in the folder called: Logistics Management (Code: 118471) in compliance with current legislation is evidenced.

The Physical inspection documentation to vehicles of contractors (Format: FO-303- 1503- 2014- GPS R00 together 27) is evidenced, that this the document denominated: technomechanical review updated is review for a work permit by the Organization (INDUPALMA).

However, in the specific plan to reduce and minimize emissions of greenhouse gases, there are activities that have not been performed. For example: realization of activities to create awareness on reducing consumption of non-renewable energy and fossil fuels. This NC has been closed Auditor Signature Date 01/07/2017

NC number: 2016-07 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 5.6.3 A monitoring system shall be in place, with regular reporting on progress for these significant pollutants and emissions from estate and mill operations, using appropriate tools.

Evidence of non-conformity: It is evident that the organization has documents verifying the measurement of significant contaminants in the process of the POM and farm.

Perform calculations of these pollutants used by "Calculator GEH of Catalan of canvi climatic office ". However, this is not approved by the RSPO. This NC has been closed Auditor Signature Date 01/07/2017

NC number: 2016-08 Client name: Industrial Agraria La Palma - Indupalma Ltda. Date raised: 18/03/2016 Major or Minor: Minor Raised by: Mr. Merclin Isaac López Aspect of standard: 6.2.3 A list of stakeholders, records of all communication, including confirmation of receipt and that efforts are made to ensure understanding by affected parties, and records of actions taken in response to input from stakeholders, shall be maintained.

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Evidence of non-conformity: The EIS had been consulted some members of Board of Directors of The Labor Union, by sampling the internal workers of stakeholders, but were not identified as an interested party in the list of stakeholders. The Labor Union was not identified as a stakeholder. This NC has been closed. Auditor Signature Date 01/07/2017

4.3.3 Observations Raised During this Audit Non-were raised during this audit.

4.4 Issues that were raised during the Stakeholder Consultation, if any Stakeholders that are likely to have information relevant for the evaluation was identified during the evaluation planning process.  For Main and Re-Assessments, a 30 day Stakeholder consultation announcement is published on the RSPO website prior to the audit. The same announcement is circulated by the client and independently by the Control Union prior to the audit.  For subsequent Annual Assessments, it is based on stakeholders reading the approved public summary reports available on the RSPO website, the client’s procedures in receiving on-going feedback or if feedback was sent directly to Control Union prior to an audit or thorough RSPO complaints procedures.

Prior to and during all assessments (Main and annual), the audit team will seek to gather evidence about all relevant principles and criteria directly from stakeholders including statutory bodies, indigenous peoples, local communities (including displaced communities, if any), workers and workers’ organizations [including migrant workers], smallholders, and local and national NGOs.

During each assessmentthe audit team will review the company’s implemented procedures in receiving feedback and will execute field visits and interviews. Not limited to the following questions, any feedback received is reviewed and summarized in this summary report for either Part 2 – Partial Certification or Part 4 – Assessment Findings above or noted below, if applicable: 1. Do you have any remarks on the RSPO standard? 2. What is your relation with the applicant? 3. Are there any plantation or mill management practices that affect you? 4. Do you consider any management is in conflict with the RSPO principles and criteria? 5. Do you have any suggestions for management? 6. Are you aware of any HCV in the plantations or in adjacent land? 7. Are you aware of any endangered or rare species? 8. Are there any adverse (or positive) effects on local communities? 9. Additional comments? 11. Do you have any comments about the assessment team and would you like to meet with them? 12. Do you have any comments for the client’s management of any other plantations?

RSPO Principle Stakeholder comment CUC response During the meeting and --- interviews conducted, there 1 –Commitment to were no complaints from the transparency staff. Consistency is evidenced by interested parties.

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During the meeting and --- 2 - Compliance with interviews conducted, there applicable laws and were no complaints from the regulations staff. Consistency is evidenced by interested parties. During the meeting and --- 3 - Commitment to long- interviews conducted, there term economic and were no complaints from the financial viability staff. Consistency is evidenced by interested parties. During the meeting and --- 4 - Use of interviews conducted, there appropriatebest practices were no complaints from the by growers and millers staff. Consistency is evidenced

by interested parties. 5 - Environmental During the meeting and --- responsibilityand interviews conducted, there conservation of were no complaints from the naturalresources and staff. Consistency is evidenced biodiversity by interested parties. 6 –Responsible During the meeting and --- consideraton interviews conducted, there ofemployees, and of were no complaints from the individualsand staff. Consistency is evidenced communites affected by interested parties. by growers and mills During the meeting and --- 7 - Responsible interviews conducted, there developmentof new were no complaints from the plantngs staff. Consistency is evidenced by interested parties. During the meeting and --- 8 - Commitment to interviews conducted, there continuous improvement were no complaints from the in key areasof actvites staff. Consistency is evidenced by interested parties.

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PART 5: RSPO SUPPLY CHAIN CERTIFICATION The palm mill mentioned in the scope of the audit was audited against the requirements of the following: RSPO Supply Chain Certification Systems. November 2014 RSPO Supply Chain Certification Standard. November 2014

5.1 POM Included In The Scope Of The Audit Name Mill Location Supply Chain Model Palm Oil Mill Capacity (POM) MT/Hour Address (IP or MB) Km10 Vía Panamericana. Indupalma Ltda. 60 MB San Alberto, Cesar.

5.2 Confirmation Of The Company’s Summary Of Annual Certified Volume Of RSPO Certified Palm Oil And Palm Kernel Over A Specified Period Product CPO (MT) PK (MT) Specified 12 month period CU Code 31.690 8.663 Actual volumes between 01/04/2016 to 30/03/2017. POM 1 See also 1.6 above. Note:please provide forecasted certified volume

5.3 Summary Report Including A Brief Description Of The Scope Of Certification The palm mill mentioned in the scope of the audit was audited against the requirements of the following: RSPO Supply Chain Certification Systems. November 2014 RSPO Supply Chain Certification Standard. November 2014.

5.4 Monthly Records of Certified and Uncertified FFB Received Since the Last Audit In case of Main Assessment, it shall be the last 12 month figure. Figure are actual FFB production on monthly basis No MONTH-YEAR Certified Supply Bases Uncertified Supply Bases (MT), if any Total (MT) (MT) 1 APRIL-2016 19.222 3.064 22.286 2 MAY-2016 17.194 3.146 20.340 3 JUNE-2016 16.267 3.023 19.290 4 JULY-2016 12.666 2.226 14.892 5 AUGUST-2016 9.405 1.584 10.989 6 SEPTEMBER-2016 8.603 1.550 10.153 7 OCTOBER-2016 8.016 1.500 9.516 8 NOVEMBER-2016 8.216 4.012 12.228 9 DECEMBER-2016 10.140 4.173 14.313 10 JANUARY-2017 16.883 4.038 20.921 11 FEBRUARY-2017 18.533 4.381 22.914 12 MARCH-2017 19.150 9.983 29.133 TOTAL 164.296 42.680 206.975

5.5 Monthly Records of Certified CPO and PK Since the Last Audit In case of Main Assessment, it shall be the last 12 month figure. Figure are actual CPO and PK production on monthly basis No MONTH-YEAR Certified CPO (MT) Certified PK (MT) 1 APRIL-2016 3.805 1.085 2 MAY-2016 3.351 871 3 JUNE-2016 3.254 885

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4 JULY-2016 2.538 536 5 AUGUST-2016 1.862 442 6 SEPTEMBER-2016 1.656 284 7 OCTOBER-2016 1.549 418 8 NOVEMBER-2016 1.585 538 9 DECEMBER-2016 1.926 717 10 JANUARY-2017 3.081 769 11 FEBRUARY-2017 3.532 901 12 MARCH-2017 3.551 1.218 TOTAL 31.690 8.663

5.6 Records of Certified CPO & PK Sold under GreenPlam to Buyers since the Last Audit, if Any In case of Main Assessment, it shall be the last 12 month figure. Figure are actual Certified CPO & PK Sold under GreenPlam to Buyerson monthly basis Certified CPO Certified PK No Buyers Name GreenPalm Trading No (MT) Sold (MT) Sold 1 NA 2 3 4 5

5.7 Records of Certified CPO & PK Sold under UTZ eTrace to Buyers since the Last Audit, if Any In case of Main Assessment, it shall be the last 12 month figure. If this is an Annual Surveillance Assessment, the figures used are since the last audit. The transactions were sighted form the clients registered UTZ eTrace Account. Certified CPO Certified PK No Buyers Name UTZ eTrace Trading No (MT) Sold (MT) Sold 1 C.I. ACEPALMA S.A. TR-595282a9-6220 17,83 2 C.I. ACEPALMA S.A. TR-f55abded-cda4 34,21 3 C.I. ACEPALMA S.A. TR-a7867e40-981b 34,87 4 C.I. ACEPALMA S.A. TR-d9ced6e2-5f62 34,5 5 C.I. ACEPALMA S.A. TR-a02cb578-12df 35,22 6 C.I. ACEPALMA S.A. TR-a055bcaa-fef4 35,14 7 C.I. ACEPALMA S.A. TR-b712f2c4-ad6d 34,32 8 C.I. ACEPALMA S.A. TR-55f2da98-8101 33,57 9 C.I. ACEPALMA S.A. TR-c159dab0-d853 34,3 10 C.I. ACEPALMA S.A. TR-e9ffd2f2-e03e 34,4 11 C.I. ACEPALMA S.A. TR-c699f8bd-0ec9 18,86 12 C.I. ACEPALMA S.A. TR-5f93e26e-753f 34,04 13 C.I. ACEPALMA S.A. TR-175d00c8-96a6 33,71 14 C.I. ACEPALMA S.A. TR-aab57a40-dbe8 35,12 15 C.I. ACEPALMA S.A. TR-31018a99-0729 34,03 16 C.I. ACEPALMA S.A. TR-a5114af5-15fc 34,32 17 C.I. ACEPALMA S.A. TR-7defd731-8207 11,18 18 C.I. ACEPALMA S.A. TR-cb1fd755-31d0 16,73 19 C.I. ACEPALMA S.A. TR-dc27acfe-8338 16,85 20 C.I. ACEPALMA S.A. TR-96724775-9bd6 13,04 21 C.I. ACEPALMA S.A. TR-c782a800-8f7b 21,18 22 C.I. ACEPALMA S.A. TR-f00b663a-2610 34,58 23 C.I. ACEPALMA S.A. TR-d8ef304f-dd6e 34,71 24 C.I. ACEPALMA S.A. TR-ee929052-4864 33,6

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25 C.I. ACEPALMA S.A. TR-1083c065-16c4 32,08 26 C.I. ACEPALMA S.A. TR-665d2d21-053c 34,01 27 C.I. ACEPALMA S.A. TR-c3da7919-fdbe 34,07 28 C.I. ACEPALMA S.A. TR-3ca5848e-a63a 33,91 29 C.I. ACEPALMA S.A. TR-f8affd53-7fee 33,33 30 C.I. ACEPALMA S.A. TR-51761de0-37e0 34,5 31 C.I. ACEPALMA S.A. TR-a93f2f9e-ebea 34,1 32 C.I. ACEPALMA S.A. TR-b0e163e4-35e7 34,63 33 C.I. ACEPALMA S.A. TR-be61d824-a6a4 35,08 34 C.I. ACEPALMA S.A. TR-aae3c970-520e 34,21 35 C.I. ACEPALMA S.A. TR-c5fd5590-eb11 34,91 36 Fábrica de Grasas y Productos TR-3b3a7453-772f 34,23 Químicos Grasco Ltda 37 C.I. ACEPALMA S.A. TR-c99ac551-4a5f 28,53 38 C.I. ACEPALMA S.A. TR-36bc03b6-0500 5,54 39 Fábrica de Grasas y Productos TR-56c9ff7d-3225 34,23 Químicos Grasco Ltda 40 C.I. ACEPALMA S.A. TR-0bb32256-98f3 34,84 41 C.I. ACEPALMA S.A. TR-c99d2d47-502b 31,78 42 C.I. ACEPALMA S.A. TR-13f41550-0fd5 34,65 43 Fábrica de Grasas y Productos TR-f5853754-3722 35,17 Químicos Grasco Ltda 44 C.I. ACEPALMA S.A. TR-2ebcb3e0-e95c 34,06 45 Fábrica de Grasas y Productos TR-a02013b2-09a0 35,17 Químicos Grasco Ltda 46 Fábrica de Grasas y Productos TR-ef92093d-97cb 34,02 Químicos Grasco Ltda 47 C.I. ACEPALMA S.A. TR-fb6bde5c-f6fe 34,35 48 C.I. ACEPALMA S.A. TR-3120e99b-b1c3 33,97 49 C.I. ACEPALMA S.A. TR-42bfeb46-1a70 33,6 50 C.I. ACEPALMA S.A. TR-4a9aa7a3-3ecd 31,53 51 C.I. ACEPALMA S.A. TR-1cf37e4d-f487 34,02 52 C.I. ACEPALMA S.A. TR-f13c4494-31e7 34,34 53 C.I. ACEPALMA S.A. TR-e28f434f-6848 33,53 54 C.I. ACEPALMA S.A. TR-9e1dd3c6-8f81 34,14 55 C.I. ACEPALMA S.A. TR-a508c410-6acd 34,3 56 C.I. ACEPALMA S.A. TR-7c7a4193-5171 34,55 57 Fábrica de Grasas y Productos TR-f2cbf702-1a87 34,19 Químicos Grasco Ltda 58 Fábrica de Grasas y Productos TR-febd9e9a-50f5 33,5 Químicos Grasco Ltda 59 Fábrica de Grasas y Productos TR-19f97535-2ef6 34,15 Químicos Grasco Ltda 60 Fábrica de Grasas y Productos TR-18541074-e70c 33,92 Químicos Grasco Ltda 61 Fábrica de Grasas y Productos TR-9090767a-20a5 34,24 Químicos Grasco Ltda 62 Fábrica de Grasas y Productos TR-6b396b22-6e56 34,19 Químicos Grasco Ltda 63 Fábrica de Grasas y Productos TR-f913f022-bd20 33,5 Químicos Grasco Ltda 64 Fábrica de Grasas y Productos TR-22abbfc0-044a 34,15 Químicos Grasco Ltda

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65 Fábrica de Grasas y Productos TR-ae7ff70d-557c 33,92 Químicos Grasco Ltda 66 Fábrica de Grasas y Productos TR-40ca945c-6946 34,24 Químicos Grasco Ltda 67 C.I. ACEPALMA S.A. TR-2c1ddf3e-7222 34,36 68 C.I. ACEPALMA S.A. TR-94404aae-006d 33,9 69 C.I. ACEPALMA S.A. TR-12738645-e385 34,72 70 C.I. ACEPALMA S.A. TR-32a4f9f9-d3bc 33,11 71 C.I. ACEPALMA S.A. TR-b7239d6f-4e9f 35,1 72 Fábrica de Grasas y Productos TR-1768a127-bcc1 33,63 Químicos Grasco Ltda 73 Fábrica de Grasas y Productos TR-30e076af-4399 34,28 Químicos Grasco Ltda 74 Fábrica de Grasas y Productos TR-1017348a-44fb 34,01 Químicos Grasco Ltda 75 Fábrica de Grasas y Productos TR-028ec8e2-a1f2 34,3 Químicos Grasco Ltda 76 Fábrica de Grasas y Productos TR-2649f217-e78c 32,02 Químicos Grasco Ltda 77 Fábrica de Grasas y Productos TR-abb3043b-fbf8 33,63 Químicos Grasco Ltda 78 Fábrica de Grasas y Productos TR-c926081b-735c 34,28 Químicos Grasco Ltda 79 Fábrica de Grasas y Productos TR-c5fbdd50-59ff 34,01 Químicos Grasco Ltda 80 Fábrica de Grasas y Productos TR-62b3b42f-0505 34,3 Químicos Grasco Ltda 81 Fábrica de Grasas y Productos TR-63a05cac-d2b0 32,02 Químicos Grasco Ltda 82 Fábrica de Grasas y Productos TR-68f74f4d-8978 33,65 Químicos Grasco Ltda 83 Fábrica de Grasas y Productos TR-9b431d64-4a9e 34,03 Químicos Grasco Ltda 84 Fábrica de Grasas y Productos TR-7add3342-2f4b 33,47 Químicos Grasco Ltda 85 Fábrica de Grasas y Productos TR-6aa232b3-9c93 33,74 Químicos Grasco Ltda 86 Fábrica de Grasas y Productos TR-9f65b729-44d8 33,65 Químicos Grasco Ltda 87 Fábrica de Grasas y Productos TR-cb080fd5-f30b 34,03 Químicos Grasco Ltda 88 Fábrica de Grasas y Productos TR-72da177b-fdab 34,47 Químicos Grasco Ltda 89 Fábrica de Grasas y Productos TR-52029001-66f7 33,74 Químicos Grasco Ltda 90 C.I. ACEPALMA S.A. TR-ee1e8e1d-1417 33,28 91 C.I. ACEPALMA S.A. TR-eca82359-9c9d 34,48 92 C.I. ACEPALMA S.A. TR-40e4ded6-3a04 34,46 93 Fábrica de Grasas y Productos TR-da94ae9e-1f8d 33,42 Químicos Grasco Ltda 94 Fábrica de Grasas y Productos TR-9b81eebb-88d7 33,42 Químicos Grasco Ltda

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95 Fábrica de Grasas y Productos TR-ba712515-afbe 34,37 Químicos Grasco Ltda 96 Fábrica de Grasas y Productos TR-338bfcf9-bb03 34,45 Químicos Grasco Ltda 97 Fábrica de Grasas y Productos TR-2486b6d6-f537 33,42 Químicos Grasco Ltda 98 Fábrica de Grasas y Productos TR-4637be95-a060 34,37 Químicos Grasco Ltda 99 Fábrica de Grasas y Productos TR-e53c0244-c0a2 34,45 Químicos Grasco Ltda 100 C.I. ACEPALMA S.A. TR-ce6ef1e0-682f 34,54 101 C.I. ACEPALMA S.A. TR-28d3d213-a849 34,57 102 C.I. ACEPALMA S.A. TR-8558c38f-5efb 31,51 103 C.I. ACEPALMA S.A. TR-b1fe1fda-1bea 34,55 104 C.I. ACEPALMA S.A. TR-a26d3ca0-93e2 31,67 105 Fábrica de Grasas y Productos TR-77328b89-d0a5 29,25 Químicos Grasco Ltda 106 Fábrica de Grasas y Productos TR-9d6874f1-2d9f 28,79 Químicos Grasco Ltda 107 Fábrica de Grasas y Productos TR-d6196ee8-0d10 33,63 Químicos Grasco Ltda 108 Fábrica de Grasas y Productos TR-4571b53b-7d30 34,43 Químicos Grasco Ltda 109 C.I. ACEPALMA S.A. TR-8da5613c-3c58 5,32 110 Fábrica de Grasas y Productos TR-9ba43fbc-5952 29,25 Químicos Grasco Ltda 111 Fábrica de Grasas y Productos TR-3be1202a-d29a 28,79 Químicos Grasco Ltda 112 Fábrica de Grasas y Productos TR-5fda5694-80a3 33,63 Químicos Grasco Ltda 113 Fábrica de Grasas y Productos TR-d7700681-79a1 34,43 Químicos Grasco Ltda 114 C.I. ACEPALMA S.A. TR-c3e616c1-c16c 34,51 115 C.I. ACEPALMA S.A. TR-06033e3d-5690 34,34 116 C.I. ACEPALMA S.A. TR-5227bb45-d88a 34,79 117 C.I. ACEPALMA S.A. TR-17b2136e-f2a4 33,82 118 C.I. ACEPALMA S.A. TR-c6c6cd19-6993 35 119 C.I. ACEPALMA S.A. TR-de82742f-4715 34,7 120 C.I. ACEPALMA S.A. TR-43512972-233f 34,07 121 C.I. ACEPALMA S.A. TR-d56ac0d5-4e1c 32,79 122 C.I. ACEPALMA S.A. TR-27f9039b-2fc4 34,81 123 Fábrica de Grasas y Productos TR-1aae1509-df31 34,25 Químicos Grasco Ltda 124 Fábrica de Grasas y Productos TR-98305edb-8ef6 34,25 Químicos Grasco Ltda 125 C.I. ACEPALMA S.A. TR-77ff6884-87fa 34,48 126 C.I. ACEPALMA S.A. TR-2a0d03a2-9a0c 34,35 127 C.I. ACEPALMA S.A. TR-fc814956-42d3 32,37 128 C.I. ACEPALMA S.A. TR-533085b4-d843 34,5 129 C.I. ACEPALMA S.A. TR-61551696-b603 34,32 130 C.I. ACEPALMA S.A. TR-54e3a569-ece3 33,89 131 C.I. ACEPALMA S.A. TR-44b8ae0c-01fe 34,47 132 C.I. ACEPALMA S.A. TR-25676acf-8360 34,66

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133 C.I. ACEPALMA S.A. TR-0a2ff50d-7cf5 32,92 134 C.I. ACEPALMA S.A. TR-42ad87fe-a163 34,68 135 C.I. ACEPALMA S.A. TR-01e8e8df-89e7 34,32 136 C.I. ACEPALMA S.A. TR-b35284f3-0091 34,68 137 C.I. ACEPALMA S.A. TR-a7c1aa90-9189 34,01 138 C.I. ACEPALMA S.A. TR-cbf1f097-2937 33,89 139 C.I. ACEPALMA S.A. TR-3953478e-8d2e 34,96 140 C.I. ACEPALMA S.A. TR-28bae1d7-622a 33,46 141 C.I. ACEPALMA S.A. TR-d7894416-dbbc 34,38 142 C.I. ACEPALMA S.A. TR-abec4083-15ab 33,67 143 C.I. ACEPALMA S.A. TR-29145d60-94ca 34,5 144 C.I. ACEPALMA S.A. TR-9f7c50ba-61ce 34,33 145 C.I. ACEPALMA S.A. TR-b28ef2a2-d2aa 34,32 146 C.I. ACEPALMA S.A. TR-3f438baf-3800 34,28 147 C.I. ACEPALMA S.A. TR-4377873b-9099 34,2 148 C.I. ACEPALMA S.A. TR-8608b644-a50f 34,18 149 C.I. ACEPALMA S.A. TR-89548375-4f51 35,16 150 C.I. ACEPALMA S.A. TR-87bbaf69-8186 34,71 151 C.I. ACEPALMA S.A. TR-112f4d9e-1aae 35,28 152 C.I. ACEPALMA S.A. TR-3ca89d84-7f09 34,76 153 C.I. ACEPALMA S.A. TR-92ea0d44-2a39 31,61 154 C.I. ACEPALMA S.A. TR-982c265e-c3e6 7,24 155 C.I. ACEPALMA S.A. TR-e484e6a1-0f08 12,28 156 C.I. ACEPALMA S.A. TR-9bc352da-3b56 33,86 157 C.I. ACEPALMA S.A. TR-8d4d0e76-f041 33,72 158 C.I. ACEPALMA S.A. TR-a100da95-6ecb 35,09 159 C.I. ACEPALMA S.A. TR-0a3944f3-1f94 34,54 160 C.I. ACEPALMA S.A. TR-9ed9915e-31e1 34,15 161 C.I. ACEPALMA S.A. TR-8b41dd23-463f 34,62 162 C.I. ACEPALMA S.A. TR-122f0f29-6f5f 33,87 163 C.I. ACEPALMA S.A. TR-b8e0e8eb-9777 32 164 C.I. ACEPALMA S.A. TR-9822cb7c-a520 34,05 165 C.I. ACEPALMA S.A. TR-1204a2f3-94a5 34,54 166 C.I. ACEPALMA S.A. TR-5130e7b7-7501 31,56 167 C.I. ACEPALMA S.A. TR-175e32f8-25dc 33,6 168 C.I. ACEPALMA S.A. TR-154db44c-7897 35,18 169 C.I. ACEPALMA S.A. TR-35c12179-094e 34,04 170 C.I. ACEPALMA S.A. TR-2a98ae2b-fa69 34,65 171 C.I. ACEPALMA S.A. TR-ece3301c-15b6 18,69 172 C.I. ACEPALMA S.A. TR-412514ff-a919 16,44 173 C.I. ACEPALMA S.A. TR-c726bbd5-66f9 34,23 174 C.I. ACEPALMA S.A. TR-6ab4fb68-1cf8 34,47 175 C.I. ACEPALMA S.A. TR-a0c21447-4295 32,77 176 C.I. ACEPALMA S.A. TR-4b6c476f-ff95 34,05 177 C.I. ACEPALMA S.A. TR-34e4d19a-9ade 31,82 178 C.I. ACEPALMA S.A. TR-ef61a7ae-7db6 34,64 179 C.I. ACEPALMA S.A. TR-e84f7b48-d364 34,64 180 C.I. ACEPALMA S.A. TR-fe3691f9-1270 34,78 181 C.I. ACEPALMA S.A. TR-3797cf6b-35e7 34,52 182 C.I. ACEPALMA S.A. TR-ef2c8c04-7a8d 34,31 183 C.I. ACEPALMA S.A. TR-ec89b993-796d 35,58 184 C.I. ACEPALMA S.A. TR-3d83af4a-7b70 33,78

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185 C.I. ACEPALMA S.A. TR-ae7901f2-e689 34 186 C.I. ACEPALMA S.A. TR-5d799322-97af 34,12 187 C.I. ACEPALMA S.A. TR-8fbb2e51-1fbb 34,36 188 C.I. ACEPALMA S.A. TR-cf9918ea-d3b6 34,85 189 C.I. ACEPALMA S.A. TR-a6d8a466-0d77 34,75 190 C.I. ACEPALMA S.A. TR-ad03b0df-f1ae 34,28 191 C.I. ACEPALMA S.A. TR-c08bc38f-ad40 31,92 192 C.I. ACEPALMA S.A. TR-d1683308-51b7 34,23 193 C.I. ACEPALMA S.A. TR-ca8f1432-2f8a 35,12 194 C.I. ACEPALMA S.A. TR-40a1fcf0-3ca4 34,4 195 C.I. ACEPALMA S.A. TR-5fc199e1-29f2 34,14 196 C.I. ACEPALMA S.A. TR-b40bfae2-93d5 34,36 197 C.I. ACEPALMA S.A. TR-27030d49-e066 34,59 198 C.I. ACEPALMA S.A. TR-b039d286-e982 34,15 199 C.I. ACEPALMA S.A. TR-d3b554d9-6726 34,22 200 C.I. ACEPALMA S.A. TR-c464b59e-eea8 34,71 201 C.I. ACEPALMA S.A. TR-60542aba-5b53 35,31 202 C.I. ACEPALMA S.A. TR-4fd3bf69-87cf 32,23 203 C.I. ACEPALMA S.A. TR-9accc909-ff66 31,67 204 C.I. ACEPALMA S.A. TR-30a0731b-e714 34,25 205 C.I. ACEPALMA S.A. TR-8ca0d42b-4acd 31,9 206 C.I. ACEPALMA S.A. TR-5bed8369-c5f6 35,52 207 C.I. ACEPALMA S.A. TR-bd795357-391c 34,36 208 C.I. ACEPALMA S.A. TR-b5f01b7e-96ce 33,78 209 C.I. ACEPALMA S.A. TR-1451bdcd-918a 35,23 210 C.I. ACEPALMA S.A. TR-cfe36aac-6972 34,82 211 C.I. ACEPALMA S.A. TR-54bef260-bf97 35,07 212 C.I. ACEPALMA S.A. TR-8c301694-fa76 33,87 213 C.I. ACEPALMA S.A. TR-b6ae4b18-ab91 31,9 214 C.I. ACEPALMA S.A. TR-fee76a34-fba8 33,69 215 C.I. ACEPALMA S.A. TR-5412be47-85c5 32,5 216 C.I. ACEPALMA S.A. TR-df6ff2c6-a27c 34,3 217 C.I. ACEPALMA S.A. TR-0df82d03-231f 31,9 218 C.I. ACEPALMA S.A. TR-a0377735-2f69 35,09 219 C.I. ACEPALMA S.A. TR-40b05928-b138 34,84 220 C.I. ACEPALMA S.A. TR-bdb9b4b4-38a9 34,7 221 C.I. ACEPALMA S.A. TR-261d4415-cb7e 34,38 222 C.I. ACEPALMA S.A. TR-d15de6a5-bf35 34,45 223 C.I. ACEPALMA S.A. TR-59dc9f4b-f1fd 33,89 224 C.I. ACEPALMA S.A. TR-22b47961-5e7e 34,62 225 C.I. ACEPALMA S.A. TR-37c5b157-dae6 34,5 226 C.I. ACEPALMA S.A. TR-664a1592-2efd 35,22 227 C.I. ACEPALMA S.A. TR-c7a7ead7-7d46 35,14 228 C.I. ACEPALMA S.A. TR-a6d7bb9e-286e 34,32 229 C.I. ACEPALMA S.A. TR-becba27b-8087 33,57 230 C.I. ACEPALMA S.A. TR-cdfbe08c-2420 32,02 231 C.I. ACEPALMA S.A. TR-9835a0ca-4e94 35,59 232 C.I. ACEPALMA S.A. TR-c6be44e1-ecd2 34 233 C.I. ACEPALMA S.A. TR-dfea749d-b6b1 34,35 234 C.I. ACEPALMA S.A. TR-211a74a0-ef50 31,6 235 C.I. ACEPALMA S.A. TR-61b3cc38-2460 34,51

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236 Fábrica de Grasas y Productos TR-012739e6-f5fc 31,48 Químicos Grasco Ltda 237 C.I. ACEPALMA S.A. TR-9d9eb5f2-b939 34,87 238 C.I. ACEPALMA S.A. TR-960ab977-dbeb 34,21 239 C.I. ACEPALMA S.A. TR-6a684a11-5d79 4,9 240 C.I. ACEPALMA S.A. TR-2d89247a-dcde 34,65 241 C.I. ACEPALMA S.A. TR-a31288af-4dfb 34,69 242 C.I. ACEPALMA S.A. TR-d62d5897-16ae 33,63 243 C.I. ACEPALMA S.A. TR-9fdb8679-0089 34,91 244 C.I. ACEPALMA S.A. TR-67254fbc-c675 34,55 245 C.I. ACEPALMA S.A. TR-dde20c0b-9027 34,59 246 C.I. ACEPALMA S.A. TR-8ba2f9f2-485a 35,12 247 C.I. ACEPALMA S.A. TR-04c281d1-34ff 33,71 248 C.I. ACEPALMA S.A. TR-15160836-8a6b 34,03 249 C.I. ACEPALMA S.A. TR-31b08ceb-c101 34,04 250 C.I. ACEPALMA S.A. TR-a40b52c6-a643 34,32 251 C.I. ACEPALMA S.A. TR-0c70457a-0893 16,85 252 C.I. ACEPALMA S.A. TR-de59fcbb-7bb2 34,92 253 C.I. ACEPALMA S.A. TR-d10362b8-1a25 34,42 254 C.I. ACEPALMA S.A. TR-70da4765-73f6 35,28 255 C.I. ACEPALMA S.A. TR-911246f3-56c6 31,35 256 C.I. ACEPALMA S.A. TR-280be9c8-8ac9 31,47 257 C.I. ACEPALMA S.A. TR-f8f0d88d-5dad 35,37 258 C.I. ACEPALMA S.A. TR-afebac50-3afe 31,84 259 C.I. ACEPALMA S.A. TR-e803a007-f208 33,43 260 C.I. ACEPALMA S.A. TR-30cd344f-9588 34,43 261 C.I. ACEPALMA S.A. TR-70bda6c9-1ce8 34,08 262 C.I. ACEPALMA S.A. TR-614baa2a-50da 34,26 263 C.I. ACEPALMA S.A. TR-04e99478-0df6 16,1 264 C.I. ACEPALMA S.A. TR-af843b6a-dfd4 18,86 265 C.I. ACEPALMA S.A. TR-1e66ce15-bd17 34 266 C.I. ACEPALMA S.A. TR-87346266-e23a 16,1 267 C.I. ACEPALMA S.A. TR-c0954970-72bb 34,08 268 C.I. ACEPALMA S.A. TR-7ac495fb-47d3 34,26 269 C.I. ACEPALMA S.A. TR-b1c6b9bd-a49d 34 270 C.I. ACEPALMA S.A. TR-90207612-aff1 10,25 271 C.I. ACEPALMA S.A. TR-afa0977f-7469 1,58 272 C.I. ACEPALMA S.A. TR-976b792a-b9ba 6,27 273 C.I. ACEPALMA S.A. TR-d612cad4-49f8 10,58 274 C.I. ACEPALMA S.A. TR-8a8549f0-6ee4 5,97 275 C.I. ACEPALMA S.A. TR-f1f78abd-5f41 3,7 276 C.I. ACEPALMA S.A. TR-c8aa0232-bce5 0,12 277 C.I. ACEPALMA S.A. TR-3e649737-a747 1,03 278 C.I. ACEPALMA S.A. TR-7b59a369-1e20 0,16 279 C.I. ACEPALMA S.A. TR-1adf9633-8d9b 15,02 280 C.I. ACEPALMA S.A. TR-b7048cdb-e3a7 12,34 281 C.I. ACEPALMA S.A. TR-9a46988d-7a68 10,25 282 C.I. ACEPALMA S.A. TR-ab341c07-294e 1,7 283 C.I. ACEPALMA S.A. TR-f3fe44ce-f3f7 5,97 284 C.I. ACEPALMA S.A. TR-5673a2f2-24ce 6,27 285 C.I. ACEPALMA S.A. TR-1f8895cb-c4e5 10,58 286 C.I. ACEPALMA S.A. TR-f61e709b-61cd 3,7

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287 C.I. ACEPALMA S.A. TR-9eaf5007-c562 34,72 288 C.I. ACEPALMA S.A. TR-5639551e-fd67 33,9 289 C.I. ACEPALMA S.A. TR-7c4c52bd-2f65 33,88 290 C.I. ACEPALMA S.A. TR-713c56fc-7f68 34,11 291 C.I. ACEPALMA S.A. TR-b8de2a5a-87cc 34,18 292 C.I. ACEPALMA S.A. TR-f02a0045-c28b 34,01 293 C.I. ACEPALMA S.A. TR-07289934-9583 33,73 294 C.I. ACEPALMA S.A. TR-61186216-1130 33,88 295 C.I. ACEPALMA S.A. TR-2da9dcc1-b96c 34,11 296 C.I. ACEPALMA S.A. TR-29959e58-6100 34,18 297 C.I. ACEPALMA S.A. TR-586119a8-d69b 34,01 298 C.I. ACEPALMA S.A. TR-d283ad5f-9c0c 33,73 299 C.I. ACEPALMA S.A. TR-0019d6c8-decb 34,37 300 C.I. ACEPALMA S.A. TR-537060e2-ff27 34,57 301 C.I. ACEPALMA S.A. TR-3d909c11-6403 33,92 302 C.I. ACEPALMA S.A. TR-4c6f555e-5fad 33,49 303 C.I. ACEPALMA S.A. TR-b5bdc46d-f8c2 34,68 304 C.I. ACEPALMA S.A. TR-d7b35510-e8c9 35,25 305 C.I. ACEPALMA S.A. TR-81178c84-9a0d 35,08 306 C.I. ACEPALMA S.A. TR-aed15a00-2ab7 34,1 307 C.I. ACEPALMA S.A. TR-6e5beab9-768d 33,97 308 C.I. ACEPALMA S.A. TR-acc6c1c3-2939 33,38 309 C.I. ACEPALMA S.A. TR-b4a9527d-ad01 34,51 310 C.I. ACEPALMA S.A. TR-ea9b3ac6-97e3 31,82 311 C.I. ACEPALMA S.A. TR-d66c64ea-42a8 9,33 312 C.I. ACEPALMA S.A. TR-d66c7dca-2a07 25,04 313 C.I. ACEPALMA S.A. TR-8d3a9564-91b7 23,5 314 C.I. ACEPALMA S.A. TR-358ffee1-2b3f 10,39 315 C.I. ACEPALMA S.A. TR-132d1b8e-993c 31,92 316 C.I. ACEPALMA S.A. TR-d866fcac-86aa 10,39 317 C.I. ACEPALMA S.A. TR-6c1ca2f9-3546 34,86 318 C.I. ACEPALMA S.A. TR-18c327a2-f866 34,47 319 C.I. ACEPALMA S.A. TR-85ac7dc2-d3ff 33,71 320 C.I. ACEPALMA S.A. TR-31779b23-d88d 34,46 321 C.I. ACEPALMA S.A. TR-03b01a9f-21a0 33,76 322 C.I. ACEPALMA S.A. TR-b2cd977e-b1fd 34,71 323 C.I. ACEPALMA S.A. TR-9e964bb9-13f6 35,31 324 C.I. ACEPALMA S.A. TR-3a71be74-a0b4 33,99 325 C.I. ACEPALMA S.A. TR-a2fa9111-6f1b 34,13 326 C.I. ACEPALMA S.A. TR-41c0d089-a0a1 34,41 327 C.I. ACEPALMA S.A. TR-84b32936-b2fb 34,07 328 C.I. ACEPALMA S.A. TR-3d056296-8300 35,11 329 C.I. ACEPALMA S.A. TR-4c131028-fccd 33,87 330 C.I. ACEPALMA S.A. TR-fb918412-0c5b 34,46 331 C.I. ACEPALMA S.A. TR-88db4584-cd50 34,98 332 C.I. ACEPALMA S.A. TR-dc064ee7-2d5c 33,86 333 C.I. ACEPALMA S.A. TR-bafc3fba-65c2 34,12 334 C.I. ACEPALMA S.A. TR-d187873a-d56f 34,53 335 Fábrica de Grasas y Productos TR-6965894a-8834 34,02 Químicos Grasco Ltda 336 C.I. ACEPALMA S.A. TR-e73bf8f7-b854 14,43 337 C.I. ACEPALMA S.A. TR-ccf0f6a0-7d64 20,39

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338 C.I. ACEPALMA S.A. TR-fab0a245-fede 34,62 339 C.I. ACEPALMA S.A. TR-e25a8728-ca59 34,53 340 C.I. ACEPALMA S.A. TR-c40db070-3e19 34,37 341 C.I. ACEPALMA S.A. TR-aa495312-9832 34,48 342 C.I. ACEPALMA S.A. TR-750ceea7-be02 31,92 343 C.I. ACEPALMA S.A. TR-36e06f36-0791 31,86 344 C.I. ACEPALMA S.A. TR-7e1afa72-6303 33,9 345 C.I. ACEPALMA S.A. TR-316c1b0c-91ce 34,63 346 C.I. ACEPALMA S.A. TR-70f4088d-2d31 13,14 347 C.I. ACEPALMA S.A. TR-0fa7260d-29a9 20,88 348 C.I. ACEPALMA S.A. TR-5bb740db-6944 11,7 349 C.I. ACEPALMA S.A. TR-3e9189e0-84be 22,42 350 C.I. ACEPALMA S.A. TR-de4c8d54-cc70 34,1 351 C.I. ACEPALMA S.A. TR-bd71e3f0-a814 35,22 352 C.I. ACEPALMA S.A. TR-04d5e026-159c 34,01 353 C.I. ACEPALMA S.A. TR-39e0f087-60f5 35,33 354 C.I. ACEPALMA S.A. TR-23f72ee8-040f 33,82 355 C.I. ACEPALMA S.A. TR-ba262654-a904 34,6 356 C.I. ACEPALMA S.A. TR-ce45f20d-0b5e 33,79 357 C.I. ACEPALMA S.A. TR-df2a2ef2-6053 34,69 358 C.I. ACEPALMA S.A. TR-edfec640-e334 33,93 359 C.I. ACEPALMA S.A. TR-a70e4fff-5e3c 34,06 360 C.I. ACEPALMA S.A. TR-8067645e-fbd0 34,31 361 C.I. ACEPALMA S.A. TR-0b31060d-e23d 33,86 362 C.I. ACEPALMA S.A. TR-b1923d9b-59d6 34,55 363 C.I. ACEPALMA S.A. TR-84bb6443-e4e1 34,46 364 C.I. ACEPALMA S.A. TR-9861a1f6-fb26 33,79 365 C.I. ACEPALMA S.A. TR-3d273218-bcaf 34,51 366 C.I. ACEPALMA S.A. TR-529d6fe2-54b0 34,62 367 C.I. ACEPALMA S.A. TR-6e0d8747-0cff 34,99 368 C.I. ACEPALMA S.A. TR-2491cda8-8e69 34,16 369 C.I. ACEPALMA S.A. TR-9039d1eb-8b03 30,91 370 C.I. ACEPALMA S.A. TR-0e28463e-93b2 34,74 371 C.I. ACEPALMA S.A. TR-faa3f29e-d037 34,95 372 C.I. ACEPALMA S.A. TR-48fbcd43-aa9f 34,2 373 C.I. ACEPALMA S.A. TR-6b077b32-c947 3,04 374 C.I. ACEPALMA S.A. TR-3c36fc92-8fda 31,18 375 Fábrica de Grasas y Productos TR-1e1576b6-583f 31,48 Químicos Grasco Ltda 376 Fábrica de Grasas y Productos TR-411ac6d7-8cd1 34,6 Químicos Grasco Ltda 377 C.I. ACEPALMA S.A. TR-a3b40380-1070 34,33 378 C.I. ACEPALMA S.A. TR-9ccfa52d-cd31 34,5 379 C.I. ACEPALMA S.A. TR-3d3ae3ad-506d 34,02 380 C.I. ACEPALMA S.A. TR-8f406789-d669 34,54 381 C.I. ACEPALMA S.A. TR-f9a158dd-431a 31,54 382 Fábrica de Grasas y Productos TR-4a844a0a-581c 35,51 Químicos Grasco Ltda 383 Fábrica de Grasas y Productos TR-29b04909-f3b8 34,4 Químicos Grasco Ltda 384 Fábrica de Grasas y Productos TR-adb5a791-87c4 34,2 Químicos Grasco Ltda

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385 Fábrica de Grasas y Productos TR-aa7e6eb6-8d20 33,81 Químicos Grasco Ltda 386 Fábrica de Grasas y Productos TR-43763043-dac3 34,77 Químicos Grasco Ltda 387 Fábrica de Grasas y Productos TR-4cf5dc4f-5660 30,71 Químicos Grasco Ltda 388 C.I. ACEPALMA S.A. TR-f588202d-856b 34,3 389 C.I. ACEPALMA S.A. TR-b6dcd7b9-dd27 34,62 390 C.I. ACEPALMA S.A. TR-1e827615-015f 34,23 391 C.I. ACEPALMA S.A. TR-4c7b03d6-9e5f 32,16 392 C.I. ACEPALMA S.A. TR-9dec0eaa-8a91 34,13 393 C.I. ACEPALMA S.A. TR-f3d3317d-bc27 34,35 394 C.I. ACEPALMA S.A. TR-71d2aef3-3eae 35,08 395 C.I. ACEPALMA S.A. TR-7c242e1a-97f2 33,98 396 C.I. ACEPALMA S.A. TR-47606562-8270 34,65 397 C.I. ACEPALMA S.A. TR-566be64a-6ded 33,73 398 C.I. ACEPALMA S.A. TR-16aefa33-4ad9 35,05 399 C.I. ACEPALMA S.A. TR-3a0672f4-bb90 34,25 400 C.I. ACEPALMA S.A. TR-ea359c66-9e98 34,92 401 C.I. ACEPALMA S.A. TR-1897539c-f3ea 34,56 402 C.I. ACEPALMA S.A. TR-cddf37e4-6b6a 34,21 403 C.I. ACEPALMA S.A. TR-0b9af772-2b29 35,65 404 C.I. ACEPALMA S.A. TR-63f954cf-f461 34,71 405 C.I. ACEPALMA S.A. TR-3367a891-61a8 35,47 406 C.I. ACEPALMA S.A. TR-7644110f-17f8 34,31 407 C.I. ACEPALMA S.A. TR-ca0f73bc-b76f 35,19 408 C.I. ACEPALMA S.A. TR-2f2c0040-8f39 35,56 409 C.I. ACEPALMA S.A. TR-4727509b-4a49 34,53 410 C.I. ACEPALMA S.A. TR-f174e8e6-50c7 35,2 411 C.I. ACEPALMA S.A. TR-326fb250-82db 31,37 412 C.I. ACEPALMA S.A. TR-bcd944f4-68df 11,02 413 C.I. ACEPALMA S.A. TR-2e99cc81-a4d0 23,5 414 C.I. ACEPALMA S.A. TR-0747e83c-96eb 33,95 415 C.I. ACEPALMA S.A. TR-bcb9600c-9aa0 34,56 416 C.I. ACEPALMA S.A. TR-acd55024-1926 35,3 417 C.I. ACEPALMA S.A. TR-0a34aeea-f551 34,46 418 C.I. ACEPALMA S.A. TR-11098fb6-d9c8 35,1 419 C.I. ACEPALMA S.A. TR-f68a4418-bfaa 34,33 420 C.I. ACEPALMA S.A. TR-a390fca2-7f58 34,94 421 C.I. ACEPALMA S.A. TR-162c5e97-efd4 34,48 422 C.I. ACEPALMA S.A. TR-1212c5af-d589 34,29 423 C.I. ACEPALMA S.A. TR-d2e1fe4d-af9f 34,08 424 C.I. ACEPALMA S.A. TR-bb72ffa9-e05e 30,19 425 C.I. ACEPALMA S.A. TR-96b827e1-15ef 17,09 426 C.I. ACEPALMA S.A. TR-519f45f4-96d6 33,34 427 C.I. ACEPALMA S.A. TR-c2e311e5-dcba 35,34 428 C.I. ACEPALMA S.A. TR-54430a05-00cf 17,31 429 C.I. ACEPALMA S.A. TR-221bb8f9-689b 0,33 430 C.I. ACEPALMA S.A. TR-c3e0ca88-1fc8 33,93 431 C.I. ACEPALMA S.A. TR-63f10b12-42b9 34,86 432 C.I. ACEPALMA S.A. TR-0e84bd02-a0fd 34,57 433 C.I. ACEPALMA S.A. TR-d0968e69-f88f 34,47 434 C.I. ACEPALMA S.A. TR-7be80027-7a0b 34,43 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 73 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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435 C.I. ACEPALMA S.A. TR-5501677a-7bd5 35,04 436 C.I. ACEPALMA S.A. TR-d03ef9f9-0eba 34,17 437 C.I. ACEPALMA S.A. TR-1459d697-8838 153 438 C.I. ACEPALMA S.A. TR-ce738eea-d9e6 34,17 439 C.I. ACEPALMA S.A. TR-de2268da-9432 34,83 440 C.I. ACEPALMA S.A. TR-95db98cd-d084 34,81 441 C.I. ACEPALMA S.A. TR-a14ab44b-f0be 35 442 C.I. ACEPALMA S.A. TR-ab54ec44-87ee 34,18 443 C.I. ACEPALMA S.A. TR-7d59951b-37bd 34,47 444 C.I. ACEPALMA S.A. TR-ad21f6d0-9ab0 35 445 C.I. ACEPALMA S.A. TR-2e584026-aeba 34,18 446 C.I. ACEPALMA S.A. TR-75773d96-295f 34,47 447 C.I. ACEPALMA S.A. TR-a93e1222-3141 34,81 448 C.I. ACEPALMA S.A. TR-91871a5a-1f93 35 449 C.I. ACEPALMA S.A. TR-0ad9663f-7942 34,18 450 C.I. ACEPALMA S.A. TR-08d952c7-0f63 34,47 451 C.I. ACEPALMA S.A. TR-40a15052-5f78 34,81 452 Fábrica de Grasas y Productos TR-486bc698-2cc1 34,57 Químicos Grasco Ltda 453 Fábrica de Grasas y Productos TR-f74f56cc-a5ca 34,89 Químicos Grasco Ltda 454 C.I. ACEPALMA S.A. TR-1c230912-9dd1 34,71 455 C.I. ACEPALMA S.A. TR-a35dd431-7718 34,57 456 C.I. ACEPALMA S.A. TR-3f637c40-347c 34,48 457 C.I. ACEPALMA S.A. TR-f59ce6d0-7327 34,31 458 C.I. ACEPALMA S.A. TR-210b4511-dacb 34,11 459 C.I. ACEPALMA S.A. TR-cb14bc54-acae 34,26 460 C.I. ACEPALMA S.A. TR-e73f342e-5d29 34,26 461 C.I. ACEPALMA S.A. TR-0f5d4069-6bd0 34,26 462 Fábrica de Grasas y Productos TR-823d5946-2f74 31,26 Químicos Grasco Ltda 463 Fábrica de Grasas y Productos TR-51adbfda-b409 31,8 Químicos Grasco Ltda 464 C.I. ACEPALMA S.A. TR-120b2b91-c5a0 34,72 465 C.I. ACEPALMA S.A. TR-e161e5c2-cf61 34,45 466 C.I. ACEPALMA S.A. TR-eb04fb4e-78d5 34,54 467 C.I. ACEPALMA S.A. TR-616d4529-fd65 34,92 468 C.I. ACEPALMA S.A. TR-7262ddf2-99a3 32,13 469 C.I. ACEPALMA S.A. TR-b1ca1203-a57a 34,58 470 C.I. ACEPALMA S.A. TR-4e1eea67-cad7 34,45 471 C.I. ACEPALMA S.A. TR-c6e2f71b-6791 34,54 472 C.I. ACEPALMA S.A. TR-fa571c5e-1110 34,92 473 C.I. ACEPALMA S.A. TR-30e358db-5dc3 32,13 474 C.I. ACEPALMA S.A. TR-85cc0350-efa4 34,72 475 C.I. ACEPALMA S.A. TR-63390d48-5fe6 34,45 476 C.I. ACEPALMA S.A. TR-af379397-d401 34,54 477 C.I. ACEPALMA S.A. TR-ed119402-c2af 34,92 478 C.I. ACEPALMA S.A. TR-22ea8dbb-5847 32,13 479 C.I. ACEPALMA S.A. TR-882b7ef1-c2ed 34,72 480 C.I. ACEPALMA S.A. TR-d6af563f-380b 34,69 481 C.I. ACEPALMA S.A. TR-178622e8-fa70 34,04 482 C.I. ACEPALMA S.A. TR-31da9041-2d6f 34 483 C.I. ACEPALMA S.A. TR-906570d4-105a 34,61 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 74 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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484 C.I. ACEPALMA S.A. TR-a6582185-e9fb 34 485 C.I. ACEPALMA S.A. TR-2eee7392-35aa 34,61 486 C.I. ACEPALMA S.A. TR-1d5a2aaf-e0c5 34 487 C.I. ACEPALMA S.A. TR-a6cca5e0-4b9a 34,58 488 C.I. ACEPALMA S.A. TR-471eddbb-5b9b 34,61 489 Fábrica de Grasas y Productos TR-f79e8b92-018f 31,97 Químicos Grasco Ltda 490 Fábrica de Grasas y Productos TR-59529650-ee88 31,04 Químicos Grasco Ltda 491 C.I. ACEPALMA S.A. TR-217c235f-3f5c 34,76 492 C.I. ACEPALMA S.A. TR-ab521d5e-19e1 34,76 493 C.I. ACEPALMA S.A. TR-b6256a00-0031 34,76 494 Fábrica de Grasas y Productos TR-6a4aebd8-bf81 30,95 Químicos Grasco Ltda 495 Fábrica de Grasas y Productos TR-97389f0e-9ef4 31,16 Químicos Grasco Ltda 496 C.I. ACEPALMA S.A. TR-125aa35f-acc8 33,81 497 C.I. ACEPALMA S.A. TR-70b59181-70ee 33,52 498 C.I. ACEPALMA S.A. TR-d210b848-bc55 34,42 499 C.I. ACEPALMA S.A. TR-b6f08153-1d23 35,04 500 C.I. ACEPALMA S.A. TR-4e35b1ae-ec84 34,57 501 C.I. ACEPALMA S.A. TR-c7f1d921-5970 34,56 502 Fábrica de Grasas y Productos TR-7871f5fa-e62d 31,01 Químicos Grasco Ltda 503 C.I. ACEPALMA S.A. TR-9c30d99f-888d 34,94 504 C.I. ACEPALMA S.A. TR-c84fe750-4ccf 34,01 505 C.I. ACEPALMA S.A. TR-b843eabb-6d9d 31,92 506 C.I. ACEPALMA S.A. TR-5691eb85-2e9f 34,71 507 C.I. ACEPALMA S.A. TR-5b35c087-cd1a 34,57 508 C.I. ACEPALMA S.A. TR-538a9877-b117 32,44 509 C.I. ACEPALMA S.A. TR-15064b30-c279 35,12 510 C.I. ACEPALMA S.A. TR-06d98520-7bea 34,06 511 C.I. ACEPALMA S.A. TR-c8dd768c-6174 35,39 512 C.I. ACEPALMA S.A. TR-ca3042e5-106c 34,02 513 C.I. ACEPALMA S.A. TR-10d68d25-f1f7 34,11 514 C.I. ACEPALMA S.A. TR-8be76546-935a 34,36 515 C.I. ACEPALMA S.A. TR-6c46c619-bb32 30,9 516 C.I. ACEPALMA S.A. TR-f87622c3-a99d 34,93 517 C.I. ACEPALMA S.A. TR-e4b5e558-6d81 34,35 518 Fábrica de Grasas y Productos TR-a1ecbf01-5ff5 33,52 Químicos Grasco Ltda 519 Fábrica de Grasas y Productos TR-cef8fab5-15e9 34,48 Químicos Grasco Ltda 520 Fábrica de Grasas y Productos TR-46a7a159-674a 35,39 Químicos Grasco Ltda 521 C.I. ACEPALMA S.A. TR-6abfa302-0018 34,89 522 Fábrica de Grasas y Productos TR-176a9f3c-866d 34,89 Químicos Grasco Ltda 523 Fábrica de Grasas y Productos TR-a8ac61bd-ad0f 34,57 Químicos Grasco Ltda 524 Fábrica de Grasas y Productos TR-5b3fb79b-3795 34 Químicos Grasco Ltda

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525 Fábrica de Grasas y Productos TR-08b609bb-9daf 31,06 Químicos Grasco Ltda 526 Fábrica de Grasas y Productos TR-cb99fbbb-f5eb 34,57 Químicos Grasco Ltda 527 C.I. ACEPALMA S.A. TR-2b46d234-b8b1 12,26 528 Fábrica de Grasas y Productos TR-53d8ba4d-a92a 34,35 Químicos Grasco Ltda 529 C.I. ACEPALMA S.A. TR-6009a254-2944 34,52 530 C.I. ACEPALMA S.A. TR-b461d667-f81b 34,74 531 C.I. ACEPALMA S.A. TR-8c94f8d8-497e 15,82 532 C.I. ACEPALMA S.A. TR-a771ec8d-1030 18,42 533 C.I. ACEPALMA S.A. TR-41828c68-55ee 34,32 534 C.I. ACEPALMA S.A. TR-5fbd2ff4-4cc5 31,38 535 C.I. ACEPALMA S.A. TR-cf6e63b3-7279 34,55 536 C.I. ACEPALMA S.A. TR-445a1d28-d320 34,75 537 C.I. ACEPALMA S.A. TR-b89a752e-9242 34,65 538 C.I. ACEPALMA S.A. TR-0ed4c317-d3a2 34,25 539 C.I. ACEPALMA S.A. TR-5cc1d79d-1d59 34,22 540 C.I. ACEPALMA S.A. TR-b2fbf005-6433 31,17 541 C.I. ACEPALMA S.A. TR-8b319937-a4a0 34,42 542 C.I. ACEPALMA S.A. TR-aeae63a3-a053 31,83 543 C.I. ACEPALMA S.A. TR-2594fe41-9e77 30,47 544 C.I. ACEPALMA S.A. TR-def57bdd-2d50 35,41 545 C.I. ACEPALMA S.A. TR-a1bc638b-95eb 2,49 546 C.I. ACEPALMA S.A. TR-a6b664fe-8901 19,4 547 C.I. ACEPALMA S.A. TR-66b064c2-86e0 34,76 548 C.I. ACEPALMA S.A. TR-2f35a465-7a1d 35,18 549 C.I. ACEPALMA S.A. TR-a4880741-bfc1 12,9 550 C.I. ACEPALMA S.A. TR-6a065606-1a85 34,94 551 C.I. ACEPALMA S.A. TR-86d16890-6550 34,08 552 C.I. ACEPALMA S.A. TR-73d8f5af-5f28 32,96 553 C.I. ACEPALMA S.A. TR-d336eddb-d726 34,94 554 C.I. ACEPALMA S.A. TR-bf8a27e1-7dc9 34,32 555 C.I. ACEPALMA S.A. TR-4793e03f-d0ca 34,12 556 C.I. ACEPALMA S.A. TR-a20de19e-2b29 34,9 557 C.I. ACEPALMA S.A. TR-a0b9cd06-7316 35,11 558 C.I. ACEPALMA S.A. TR-7d366fb2-0c80 34,15 559 C.I. ACEPALMA S.A. TR-ded97a24-6e5a 34,09 560 C.I. ACEPALMA S.A. TR-2b314e90-c007 35,15 561 C.I. ACEPALMA S.A. TR-d0329f59-7634 35,12 562 C.I. ACEPALMA S.A. TR-910a0142-df84 31,89 563 C.I. ACEPALMA S.A. TR-0eb6eadf-a951 2,85 564 C.I. ACEPALMA S.A. TR-9054468e-0a8c 34,21 565 C.I. ACEPALMA S.A. TR-a9414666-4d3d 35,01 566 C.I. ACEPALMA S.A. TR-bd4fc24a-6987 34,99 567 C.I. ACEPALMA S.A. TR-110f3077-50b3 35,62 568 C.I. ACEPALMA S.A. TR-b0325925-b4de 34,52 569 C.I. ACEPALMA S.A. TR-e7984563-5f04 32,39 570 C.I. ACEPALMA S.A. TR-aac35000-b897 35,2 571 C.I. ACEPALMA S.A. TR-00e306fd-ed79 31,2 572 C.I. ACEPALMA S.A. TR-28fb982a-729f 34,6 573 C.I. ACEPALMA S.A. TR-97068a16-9c81 34,72 574 C.I. ACEPALMA S.A. TR-eb9f0723-516c 34,73 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 76 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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575 C.I. ACEPALMA S.A. TR-434c0f4d-c72b 34,87 576 C.I. ACEPALMA S.A. TR-ee8562e8-08fb 34,49 577 C.I. ACEPALMA S.A. TR-53d58682-47d4 34,86 578 C.I. ACEPALMA S.A. TR-1dd1a3fd-be75 19,04 579 C.I. ACEPALMA S.A. TR-b4ea5e36-a08c 34,55 580 C.I. ACEPALMA S.A. TR-499247c8-57ec 34,31 581 C.I. ACEPALMA S.A. TR-87e5ec9e-48cf 34,37 582 C.I. ACEPALMA S.A. TR-9b085695-f460 34,37 583 C.I. ACEPALMA S.A. TR-8eb7064d-da00 34,31 584 C.I. ACEPALMA S.A. TR-5a2b2e8d-143f 33,84 585 C.I. ACEPALMA S.A. TR-90902345-efc7 34,55 586 C.I. ACEPALMA S.A. TR-1c11ccc9-7fb8 34,3 587 C.I. ACEPALMA S.A. TR-2ffde014-ec1c 34,38 588 C.I. ACEPALMA S.A. TR-f8f6e4d5-2fd3 34,13 589 C.I. ACEPALMA S.A. TR-0a0df4da-dfd5 33,12 590 C.I. ACEPALMA S.A. TR-246927e5-92b2 34,19 591 C.I. ACEPALMA S.A. TR-b4b087c6-f99e 8,07 592 C.I. ACEPALMA S.A. TR-a6bdcfcb-43d5 27,03 593 C.I. ACEPALMA S.A. TR-71e31d44-bacc 24,11 594 C.I. ACEPALMA S.A. TR-486e8604-c5b2 9,81 595 C.I. ACEPALMA S.A. TR-a5ef8438-2902 31,79 596 C.I. ACEPALMA S.A. TR-c7b0147b-51d4 31,31 597 C.I. ACEPALMA S.A. TR-13a6b0fa-4a1c 34,09 598 C.I. ACEPALMA S.A. TR-23b1094d-b306 35,08 599 C.I. ACEPALMA S.A. TR-7886c3f2-1c41 34,79 600 C.I. ACEPALMA S.A. TR-3c4cf769-33fe 34,67 601 C.I. ACEPALMA S.A. TR-c46009a5-abcb 34,68 602 C.I. ACEPALMA S.A. TR-73d4bb68-9a8f 34,72 603 C.I. ACEPALMA S.A. TR-b8a3bd70-9410 34,37 604 C.I. ACEPALMA S.A. TR-bb587623-19f4 34,64 605 C.I. ACEPALMA S.A. TR-3775f7d6-2106 33,99 606 C.I. ACEPALMA S.A. TR-c5fdecf9-b07c 34,3 607 C.I. ACEPALMA S.A. TR-0898b4b8-e780 34,36 608 C.I. ACEPALMA S.A. TR-60a4d9a7-4898 34,18 609 C.I. ACEPALMA S.A. TR-8e486a92-72d1 34,02 610 C.I. ACEPALMA S.A. TR-b268c776-be52 34,08 611 C.I. ACEPALMA S.A. TR-82f19666-1d8a 34,24 612 C.I. ACEPALMA S.A. TR-ddf8f42b-0963 34,24 613 C.I. ACEPALMA S.A. TR-a191cda9-9e60 34,62 614 Gracetales Ltda TR-2424f291-fbb8 35,28 615 Gracetales Ltda TR-0120be50-bf6b 35,28 616 C.I. ACEPALMA S.A. TR-453866df-41e8 34,13 617 C.I. ACEPALMA S.A. TR-4d54429d-b937 34,4 618 C.I. ACEPALMA S.A. TR-f40abcd6-d039 34,32 619 Gracetales Ltda TR-12a66e18-ef18 34,54 620 Gracetales Ltda TR-1eab2a8c-2bb0 31,36 621 Gracetales Ltda TR-0727f7ad-c207 31,27 622 Gracetales Ltda TR-ab75f01d-e232 34,76 623 Fábrica de Grasas y Productos TR-75d77542-3694 31,19 Químicos Grasco Ltda 624 Fábrica de Grasas y Productos TR-1b7c7b86-adbb 33,88 Químicos Grasco Ltda

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625 Fábrica de Grasas y Productos TR-ed5ac765-8ce8 33,78 Químicos Grasco Ltda 626 Fábrica de Grasas y Productos TR-d0294b16-d7d5 30,98 Químicos Grasco Ltda 627 Fábrica de Grasas y Productos TR-871527d6-b666 35,05 Químicos Grasco Ltda 628 Fábrica de Grasas y Productos TR-cc305077-775c 34,37 Químicos Grasco Ltda 629 Fábrica de Grasas y Productos TR-40361135-e175 33,06 Químicos Grasco Ltda 630 Fábrica de Grasas y Productos TR-cacfc8b0-0b57 34,73 Químicos Grasco Ltda 631 Fábrica de Grasas y Productos TR-bd1f8da6-b9cd 33,83 Químicos Grasco Ltda 632 Fábrica de Grasas y Productos TR-43839cf0-8123 34,77 Químicos Grasco Ltda 633 Fábrica de Grasas y Productos TR-1d57afd3-afd8 34,54 Químicos Grasco Ltda 634 Fábrica de Grasas y Productos TR-7c5dbcb2-b9dd 33,92 Químicos Grasco Ltda 635 Fábrica de Grasas y Productos TR-b38d7ec7-b87b 34,43 Químicos Grasco Ltda 636 Fábrica de Grasas y Productos TR-77cf01ce-1719 33,06 Químicos Grasco Ltda 637 Fábrica de Grasas y Productos TR-29a49fd3-a29e 30,36 Químicos Grasco Ltda 638 C.I. ACEPALMA S.A. TR-a28df36b-8421 35 639 C.I. ACEPALMA S.A. TR-63f96a98-0a3a 34,42 640 C.I. ACEPALMA S.A. TR-394fec44-ebc2 34,68 641 C.I. ACEPALMA S.A. TR-a7d8ed71-139a 34,36 642 C.I. ACEPALMA S.A. TR-9d7f222a-0bab 31,75 643 C.I. ACEPALMA S.A. TR-27a6f9fe-444f 34,68 644 C.I. ACEPALMA S.A. TR-1907f264-4c83 34,68 645 Fábrica de Grasas y Productos TR-ea0b2a4a-b943 30,98 Químicos Grasco Ltda 646 C.I. ACEPALMA S.A. TR-5ac0546e-fd60 31,75 647 C.I. ACEPALMA S.A. TR-d27ce12f-8ca9 34,68 648 C.I. ACEPALMA S.A. TR-6d030e1b-582e 0,08 649 C.I. ACEPALMA S.A. TR-8bab5ce1-9cc6 80 650 C.I. ACEPALMA S.A. TR-0af59f76-c690 34,36 651 C.I. ACEPALMA S.A. TR-3e622b6b-d2da 31,75 652 C.I. ACEPALMA S.A. TR-18286a89-f6ff 34,46 653 C.I. ACEPALMA S.A. TR-b2f09dfb-769c 15,1 654 C.I. ACEPALMA S.A. TR-3cc897d1-8b03 34,36 655 C.I. ACEPALMA S.A. TR-221b0665-cd2d 34,78 656 C.I. ACEPALMA S.A. TR-33d4a757-e694 34,4 657 C.I. ACEPALMA S.A. TR-e2dc7742-f163 15,89 658 C.I. ACEPALMA S.A. TR-002056f8-8625 15,89 659 C.I. ACEPALMA S.A. TR-f1a6d7c7-7a3c 15,1 660 C.I. ACEPALMA S.A. TR-884b01fa-0716 34,36 661 C.I. ACEPALMA S.A. TR-41ee2f3a-7b5f 34,78 662 C.I. ACEPALMA S.A. TR-1adf41e0-aae2 34,4 663 C.I. ACEPALMA S.A. TR-60b2fb97-d086 34,38

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664 C.I. ACEPALMA S.A. TR-e838decf-ce61 20 665 C.I. ACEPALMA S.A. TR-f09b1362-6ee1 35,37 666 C.I. ACEPALMA S.A. TR-e405284f-922a 50 667 C.I. ACEPALMA S.A. TR-26dd8ce7-7b74 35,05 668 C.I. ACEPALMA S.A. TR-0cf5f066-0f40 20 669 C.I. ACEPALMA S.A. TR-9b41fc6a-8eca 34,87 670 C.I. ACEPALMA S.A. TR-b8ee9f0a-6a50 20 671 C.I. ACEPALMA S.A. TR-d2338d21-52b4 34,87 672 C.I. ACEPALMA S.A. TR-8eeb0a62-5eb1 20 673 C.I. ACEPALMA S.A. TR-327ca0d6-5a8b 35,37 674 C.I. ACEPALMA S.A. TR-c62f6674-f56c 50 675 C.I. ACEPALMA S.A. TR-24a98133-e2de 35,05 676 C.I. ACEPALMA S.A. TR-fafcaba2-05c8 34,38 677 Fábrica de Grasas y Productos TR-420f4724-c108 33,05 Químicos Grasco Ltda 678 Fábrica de Grasas y Productos TR-bd738b93-0c73 30,58 Químicos Grasco Ltda 679 C.I. ACEPALMA S.A. TR-74e39960-1c6c 30,58 680 C.I. ACEPALMA S.A. TR-d8c96db8-58e1 33,05 681 Gracetales Ltda TR-a27fd224-24e5 31,4 682 C.I. ACEPALMA S.A. TR-28a689bd-6e47 33,96 683 C.I. ACEPALMA S.A. TR-d6945423-3563 34,28 684 C.I. ACEPALMA S.A. TR-db872bf0-f3ad 34,91 685 C.I. ACEPALMA S.A. TR-e3cd0371-59b7 35,33 686 C.I. ACEPALMA S.A. TR-b8e74768-c227 34,53 687 C.I. ACEPALMA S.A. TR-4a1cbe7e-1f35 34,28 688 C.I. ACEPALMA S.A. TR-83b1181e-53a3 34,91 689 C.I. ACEPALMA S.A. TR-ecb70d84-bdbe 35,33 690 C.I. ACEPALMA S.A. TR-a0a4181f-3747 34,53 691 C.I. ACEPALMA S.A. TR-82db935b-8aa9 33,96 692 Fábrica de Grasas y Productos TR-06ce9630-44fc 30,04 Químicos Grasco Ltda 693 Fábrica de Grasas y Productos TR-e788abf7-719b 31,48 Químicos Grasco Ltda 694 Fábrica de Grasas y Productos TR-6643b0c7-abcc 31,79 Químicos Grasco Ltda 695 C.I. ACEPALMA S.A. TR-f9c51989-4d1d 32,88 696 C.I. ACEPALMA S.A. TR-7600519f-33ce 34,53 697 Fábrica de Grasas y Productos TR-a1eed13a-e81d 34,45 Químicos Grasco Ltda 698 Fábrica de Grasas y Productos TR-9603114b-11f7 34,44 Químicos Grasco Ltda 699 Fábrica de Grasas y Productos TR-ce774603-a6c1 34,66 Químicos Grasco Ltda 700 Fábrica de Grasas y Productos TR-d59e3fe3-f959 31,31 Químicos Grasco Ltda 701 Fábrica de Grasas y Productos TR-7e0d099f-7a7b 31,21 Químicos Grasco Ltda 702 Fábrica de Grasas y Productos TR-90f68bb2-dea8 31,09 Químicos Grasco Ltda 703 C.I. ACEPALMA S.A. TR-8e96c74c-ef5c 32,88 704 C.I. ACEPALMA S.A. TR-0f2346aa-0812 34,53 705 C.I. ACEPALMA S.A. TR-aa4e0045-c5e9 34,82 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 79 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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706 C.I. ACEPALMA S.A. TR-2c45f1c1-baba 35 707 C.I. ACEPALMA S.A. TR-2119d6fe-a92d 34,28 708 Gracetales Ltda TR-4994fd6d-12ae 34,5 709 Gracetales Ltda TR-1531d92b-1e57 31,1 710 C.I. ACEPALMA S.A. TR-a82acbc2-d760 34,28 711 C.I. ACEPALMA S.A. TR-01900f33-69f7 34,82 712 C.I. ACEPALMA S.A. TR-85d39b05-0318 35 713 C.I. ACEPALMA S.A. TR-089d667b-21c2 29,79 714 C.I. ACEPALMA S.A. TR-368f9ca9-ff90 4,74 715 C.I. ACEPALMA S.A. TR-2973c6c2-851b 34,85 716 C.I. ACEPALMA S.A. TR-49c7332d-0387 34,24 717 C.I. ACEPALMA S.A. TR-ee0fa422-f543 34,3 718 C.I. ACEPALMA S.A. TR-d701e503-1b72 34,37 719 Gracetales Ltda TR-624ab1e6-62b4 34,27 720 Gracetales Ltda TR-0ac2fc0a-cbcf 33,55 721 Gracetales Ltda TR-d2672556-f4f9 34,87 722 Gracetales Ltda TR-ca0d024a-1877 34,91 723 C.I. ACEPALMA S.A. TR-15c28f26-47ad 34,24 724 C.I. ACEPALMA S.A. TR-2b71c023-a29a 34,3 725 C.I. ACEPALMA S.A. TR-43b252d3-9872 34,37 726 C.I. ACEPALMA S.A. TR-b295affe-36c9 29,79 727 C.I. ACEPALMA S.A. TR-fcd6bc69-487a 4,74 728 C.I. ACEPALMA S.A. TR-db79b7eb-13f1 34,85 729 C.I. ACEPALMA S.A. TR-a1cc0746-64d9 30,94 730 C.I. ACEPALMA S.A. TR-ad82ae63-7c10 34,7 731 Gracetales Ltda TR-835814f5-0f5a 31,38 732 Gracetales Ltda TR-754df56b-17da 30,47 733 Gracetales Ltda TR-050b6799-800d 37,72 734 C.I. ACEPALMA S.A. TR-c2543916-b003 30,94 735 C.I. ACEPALMA S.A. TR-40db76b2-3bca 34,7 736 Gracetales Ltda TR-744d0c7a-cd58 31,17 737 Gracetales Ltda TR-e7aefe8e-3f9f 31,08 738 C.I. ACEPALMA S.A. TR-4476687a-9d1a 31,79 739 C.I. ACEPALMA S.A. TR-d0f4d9a2-2f6b 34,66 740 C.I. ACEPALMA S.A. TR-dca8626b-e5ee 34,5 741 C.I. ACEPALMA S.A. TR-d71bfa2e-78a5 35,13 742 C.I. ACEPALMA S.A. TR-6246890e-6fb5 34,64 743 C.I. ACEPALMA S.A. TR-eaa58e5d-59cc 34,15 744 C.I. ACEPALMA S.A. TR-e2514fe5-6ebc 31,39 745 C.I. ACEPALMA S.A. TR-b5c4ebef-eb46 34,34 746 C.I. ACEPALMA S.A. TR-a8a24170-dac7 34,42 747 Fábrica de Grasas y Productos TR-3e84fec8-ed30 30,97 Químicos Grasco Ltda 748 Fábrica de Grasas y Productos TR-5fb658c1-0ec3 34,88 Químicos Grasco Ltda 749 Fábrica de Grasas y Productos TR-831eadaa-6025 34,49 Químicos Grasco Ltda 750 C.I. ACEPALMA S.A. TR-5d010e1b-2dc8 33,68 751 C.I. ACEPALMA S.A. TR-f5568e71-853c 35,24 752 C.I. ACEPALMA S.A. TR-f0a5f9b4-229e 34,35 753 Fábrica de Grasas y Productos TR-76de9c9a-d841 34,89 Químicos Grasco Ltda 754 C.I. ACEPALMA S.A. TR-071d5620-5592 35,05 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 80 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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755 C.I. ACEPALMA S.A. TR-f8ea92bc-35b4 33,66 756 C.I. ACEPALMA S.A. TR-6dab1ecf-5a5e 35,05 757 Fábrica de Grasas y Productos TR-f4b736b0-2c15 34,56 Químicos Grasco Ltda 758 C.I. ACEPALMA S.A. TR-00976ae9-4a12 28,14 759 C.I. ACEPALMA S.A. TR-2188caa3-f91f 6,11 760 C.I. ACEPALMA S.A. TR-4c89da73-d8aa 34 761 C.I. ACEPALMA S.A. TR-fb590f77-164a 33,3 762 C.I. ACEPALMA S.A. TR-1cb99e9c-837f 34,46 763 C.I. ACEPALMA S.A. TR-40b17703-ced4 34,28 764 C.I. ACEPALMA S.A. TR-da26aecf-0db5 17,08 765 C.I. ACEPALMA S.A. TR-7cc7419b-8f01 34,98 766 C.I. ACEPALMA S.A. TR-9a6afd6e-7c9b 33,8 767 C.I. ACEPALMA S.A. TR-849c446b-d222 33,93 768 C.I. ACEPALMA S.A. TR-0c2f7f91-47f6 34,86 769 C.I. ACEPALMA S.A. TR-36109a19-493c 34,33 770 C.I. ACEPALMA S.A. TR-5847e934-05d6 34,34 771 C.I. ACEPALMA S.A. TR-7eddce8d-9eba 34,86 772 C.I. ACEPALMA S.A. TR-a9c8c716-f85c 34,57 773 C.I. ACEPALMA S.A. TR-f2ab904a-74b2 34,66 774 C.I. ACEPALMA S.A. TR-cea8e007-d2b9 34,44 775 C.I. ACEPALMA S.A. TR-a4465ab5-952e 34,41 776 C.I. ACEPALMA S.A. TR-10db9c23-5a55 34,46 777 C.I. ACEPALMA S.A. TR-2e9df5e8-6ad8 32,43 778 C.I. ACEPALMA S.A. TR-92a70c03-cfd4 33,19 779 C.I. ACEPALMA S.A. TR-637b8e2c-5ef8 32,17 780 C.I. ACEPALMA S.A. TR-a78dc291-b1b4 34,21 781 C.I. ACEPALMA S.A. TR-03bb0b36-48a2 34,87 782 C.I. ACEPALMA S.A. TR-9f9c3cc9-ead5 34,69 783 C.I. ACEPALMA S.A. TR-a1a87934-364c 34,72 784 C.I. ACEPALMA S.A. TR-5bbc9d98-d1b9 31,7 785 C.I. ACEPALMA S.A. TR-8a1a3b63-ea64 34,48 786 C.I. ACEPALMA S.A. TR-91c40b0f-50df 34,33 787 C.I. ACEPALMA S.A. TR-898331bd-2e26 35,46 788 C.I. ACEPALMA S.A. TR-9cc01549-a20d 34,24 789 C.I. ACEPALMA S.A. TR-3338f2ab-4f07 35,1 790 C.I. ACEPALMA S.A. TR-f1ad5a81-61d9 34,04 791 C.I. ACEPALMA S.A. TR-8ae83602-f33a 34,16 792 C.I. ACEPALMA S.A. TR-a633d7ba-64f0 34,06 793 C.I. ACEPALMA S.A. TR-a7bb76fb-2b65 31,68 794 C.I. ACEPALMA S.A. TR-aea9034d-a9f3 34,36 795 C.I. ACEPALMA S.A. TR-fc900a04-93e7 34,53 796 C.I. ACEPALMA S.A. TR-f0fd0614-a5b3 34,13 797 C.I. ACEPALMA S.A. TR-8c79694c-1cc6 34,28 798 C.I. ACEPALMA S.A. TR-1e43fb4a-1f18 34,3 799 C.I. ACEPALMA S.A. TR-b0ffde9c-3230 33,66 800 C.I. ACEPALMA S.A. TR-c94ee6ff-45aa 35,27 801 C.I. ACEPALMA S.A. TR-0133a404-f0b2 34,29 802 C.I. ACEPALMA S.A. TR-dc2381d7-a65d 34,04 803 C.I. ACEPALMA S.A. TR-ca04cc5f-ace1 34,74 804 C.I. ACEPALMA S.A. TR-726afea5-4bf6 33,73 805 C.I. ACEPALMA S.A. TR-01d67287-d71b 34,81

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806 C.I. ACEPALMA S.A. TR-33e46d91-d49a 34,57 807 C.I. ACEPALMA S.A. TR-0d4732a6-3d72 34,45 808 C.I. ACEPALMA S.A. TR-a98b3efc-6794 34,8 809 C.I. ACEPALMA S.A. TR-033e17aa-f8c4 35,21 810 C.I. ACEPALMA S.A. TR-aeca6a92-4582 34 811 C.I. ACEPALMA S.A. TR-7fdcb932-d4b5 35 812 C.I. ACEPALMA S.A. TR-4a8bab7f-678b 34,54 813 C.I. ACEPALMA S.A. TR-d2b38f96-0786 34,8 814 C.I. ACEPALMA S.A. TR-ce6a63d7-4de4 34,52 815 C.I. ACEPALMA S.A. TR-35dd14e1-f4c9 31,85 816 C.I. ACEPALMA S.A. TR-97298725-29f3 34,37 817 C.I. ACEPALMA S.A. TR-ea839917-9829 35,24 818 C.I. ACEPALMA S.A. TR-c86c2165-4fd5 35,24 819 C.I. ACEPALMA S.A. TR-75483384-c31d 33,98 820 C.I. ACEPALMA S.A. TR-dd719a1f-6e35 0,08 821 C.I. ACEPALMA S.A. TR-2d0e77c1-ddef 35,45 822 C.I. ACEPALMA S.A. TR-eea847ca-4cda 12,07 823 C.I. ACEPALMA S.A. TR-95b52863-6483 34,17 824 C.I. ACEPALMA S.A. TR-ab12dcae-87d5 34,94 825 C.I. ACEPALMA S.A. TR-8bbff75e-b36a 34,93 826 C.I. ACEPALMA S.A. TR-51c20162-dd3d 35,17 827 C.I. ACEPALMA S.A. TR-8f352797-f008 37,71 828 C.I. ACEPALMA S.A. TR-5a442a44-101a 35,26 829 C.I. ACEPALMA S.A. TR-5f3b8661-2dde 34,83 830 C.I. ACEPALMA S.A. TR-59e7b68a-7c85 34,64 831 C.I. ACEPALMA S.A. TR-0454e607-89a3 34,56 832 C.I. ACEPALMA S.A. TR-5a434c67-3f88 35,56 833 C.I. ACEPALMA S.A. TR-95abcb53-1569 34,01 834 C.I. ACEPALMA S.A. TR-1c993849-f0df 34,98 835 C.I. ACEPALMA S.A. TR-e58ee30a-2504 33,91 836 C.I. ACEPALMA S.A. TR-c80c93f1-8884 34,77 837 C.I. ACEPALMA S.A. TR-5c099598-9b9b 35,78 838 C.I. ACEPALMA S.A. TR-da35c700-dbb2 34,56 839 C.I. ACEPALMA S.A. TR-5693e490-5928 34,43 840 C.I. ACEPALMA S.A. TR-07ed8512-2577 34,38 841 C.I. ACEPALMA S.A. TR-ad9d5453-b3d0 35 842 C.I. ACEPALMA S.A. TR-6f1002c4-78ca 34,05 843 C.I. ACEPALMA S.A. TR-e5d82f32-36fd 15,54 844 C.I. ACEPALMA S.A. TR-807a19b5-4f84 18,69 845 C.I. ACEPALMA S.A. TR-25e27264-091c 35,28 846 C.I. ACEPALMA S.A. TR-29412e83-2f80 34,71 847 C.I. ACEPALMA S.A. TR-726d8247-e625 33,66 848 C.I. ACEPALMA S.A. TR-f8e7b5af-6dbe 34,79 849 C.I. ACEPALMA S.A. TR-a4bc4c86-accc 34,52 850 C.I. ACEPALMA S.A. TR-c6f8448e-bb8f 32,65 851 C.I. ACEPALMA S.A. TR-7276553f-cdc1 34,43 852 C.I. ACEPALMA S.A. TR-988bdcde-7e67 34,22 853 C.I. ACEPALMA S.A. TR-2a69ec87-ca14 34,14 854 C.I. ACEPALMA S.A. TR-2a57411e-3107 34,81 855 C.I. ACEPALMA S.A. TR-13d7c6b6-72f7 34,58 856 C.I. ACEPALMA S.A. TR-c3a9fde3-5e20 35,1 857 C.I. ACEPALMA S.A. TR-36cca810-171e 34,14

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858 C.I. ACEPALMA S.A. TR-25f6151e-69ac 6,25 859 C.I. ACEPALMA S.A. TR-2ca7c5e9-8681 34,48 860 C.I. ACEPALMA S.A. TR-517daec6-3560 34,46 861 C.I. ACEPALMA S.A. TR-7c26c045-0aed 35,41 862 C.I. ACEPALMA S.A. TR-52384c65-a1cf 35,14 863 C.I. ACEPALMA S.A. TR-415792ab-5d28 34,94 864 C.I. ACEPALMA S.A. TR-d9c5e94c-30aa 35,07 865 C.I. ACEPALMA S.A. TR-4fabc505-0274 35,06 866 C.I. ACEPALMA S.A. TR-b290b022-65d2 6,67 867 C.I. ACEPALMA S.A. TR-d3351dca-c36e 34,87 868 C.I. ACEPALMA S.A. TR-c5292cb9-53f9 33,98 869 C.I. ACEPALMA S.A. TR-84509f0a-bd19 34,47 870 C.I. ACEPALMA S.A. TR-ad83deb2-29ac 35,36 871 C.I. ACEPALMA S.A. TR-43afa45b-9e3f 34,39 872 C.I. ACEPALMA S.A. TR-5ccd8364-a80a 34,87 873 C.I. ACEPALMA S.A. TR-f427f6a1-22a2 34,58 874 C.I. ACEPALMA S.A. TR-bd468866-4885 17,88 875 C.I. ACEPALMA S.A. TR-7d558936-742b 31,86 876 C.I. ACEPALMA S.A. TR-9ca8b278-70d2 32,78 877 C.I. ACEPALMA S.A. TR-3f53226a-bfd7 34,75 878 C.I. ACEPALMA S.A. TR-f873f271-19a1 34,61 879 C.I. ACEPALMA S.A. TR-53860d01-f695 35,47 880 C.I. ACEPALMA S.A. TR-7da9c368-4ea2 35,13 881 C.I. ACEPALMA S.A. TR-6fd1b894-8bd7 35,05 882 C.I. ACEPALMA S.A. TR-4aa8aa1f-1cfb 34,2 883 C.I. ACEPALMA S.A. TR-50b1daf3-c680 34,01 884 C.I. ACEPALMA S.A. TR-572502a4-013c 33,9 885 C.I. ACEPALMA S.A. TR-c3eeff91-fd4b 34,79 886 C.I. ACEPALMA S.A. TR-3464a946-0028 35,19 887 C.I. ACEPALMA S.A. TR-8d2cfd33-c20b 35,26 888 C.I. ACEPALMA S.A. TR-e58c125e-3065 35,12 889 C.I. ACEPALMA S.A. TR-4f2a9c9e-0971 20,49 890 C.I. ACEPALMA S.A. TR-71743e8b-4db5 34,41 891 C.I. ACEPALMA S.A. TR-41b0502d-74fb 34,59 892 C.I. ACEPALMA S.A. TR-3ef65ebb-53ba 34,58 893 C.I. ACEPALMA S.A. TR-10b01556-3bc5 34,49 894 C.I. ACEPALMA S.A. TR-e75e6e67-3d29 34,27 895 C.I. ACEPALMA S.A. TR-c1b30ac9-4aa8 32,49 896 C.I. ACEPALMA S.A. TR-58fc0509-0076 34,39 897 C.I. ACEPALMA S.A. TR-8b401990-2deb 34,38 898 C.I. ACEPALMA S.A. TR-66807319-e057 35,17 899 C.I. ACEPALMA S.A. TR-c96f924b-47fc 35,32 900 C.I. ACEPALMA S.A. TR-2d73b7e6-6074 32,16 901 C.I. ACEPALMA S.A. TR-d66df0b4-f8c3 34,53 902 C.I. ACEPALMA S.A. TR-574d51c6-8e44 34,53 903 C.I. ACEPALMA S.A. TR-830c735f-4982 34,2 904 C.I. ACEPALMA S.A. TR-a49459cc-7128 7,63 905 C.I. ACEPALMA S.A. TR-a45df594-1ea4 34,42 906 C.I. ACEPALMA S.A. TR-eb2f9d14-dab2 34,16 907 C.I. ACEPALMA S.A. TR-53041dbb-5e34 17,34 908 C.I. ACEPALMA S.A. TR-70f0ba49-a989 33,92 909 C.I. ACEPALMA S.A. TR-2dd282fa-058f 34,69

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910 C.I. ACEPALMA S.A. TR-f0ffc394-202f 31,76 911 C.I. ACEPALMA S.A. TR-e2c47873-8a52 35,33 912 C.I. ACEPALMA S.A. TR-783a1748-8396 34,35 913 C.I. ACEPALMA S.A. TR-3ec99be6-65f1 34,46 914 C.I. ACEPALMA S.A. TR-304ef146-bc5d 33,99 915 C.I. ACEPALMA S.A. TR-fdeb1ff0-1b98 32,33 916 C.I. ACEPALMA S.A. TR-ad8811d1-a0e0 34,71 917 C.I. ACEPALMA S.A. TR-d67cc451-5c0f 34,71 918 C.I. ACEPALMA S.A. TR-51647bfb-a459 34,2 919 C.I. ACEPALMA S.A. TR-dd14ffb6-631a 32 920 C.I. ACEPALMA S.A. TR-53d2fbb1-9cbb 34,73 921 C.I. ACEPALMA S.A. TR-b549db9f-5f64 31,78 922 C.I. ACEPALMA S.A. TR-1734a2f2-ca0a 34,29 923 C.I. ACEPALMA S.A. TR-3354c121-3445 34,15 924 C.I. ACEPALMA S.A. TR-fe296452-36e3 34,19 925 C.I. ACEPALMA S.A. TR-1e449496-dbfa 34,38 926 C.I. ACEPALMA S.A. TR-d2c171f4-0049 34,98 927 C.I. ACEPALMA S.A. TR-b0cf4cc0-502b 22,2 928 C.I. ACEPALMA S.A. TR-5dc7b325-2344 34,16 929 C.I. ACEPALMA S.A. TR-4503df74-5295 34,16 930 C.I. ACEPALMA S.A. TR-62666aa8-badb 32,57 931 C.I. ACEPALMA S.A. TR-f430876c-28e6 11,11 932 C.I. ACEPALMA S.A. TR-040b9773-113a 34,92 933 C.I. ACEPALMA S.A. TR-0ae62971-cc4f 31,86 934 C.I. ACEPALMA S.A. TR-47b3e752-cb9a 34,7 935 C.I. ACEPALMA S.A. TR-e15e5e44-9da6 34,61 936 C.I. ACEPALMA S.A. TR-b2bcac59-4dfa 35,33 937 C.I. ACEPALMA S.A. TR-e5505a99-8c1d 33,72 938 C.I. ACEPALMA S.A. TR-56e43538-bccc 34,71 939 C.I. ACEPALMA S.A. TR-2bbf2750-95b4 34,86 940 C.I. ACEPALMA S.A. TR-8e252535-ef75 34,48 941 C.I. ACEPALMA S.A. TR-a827397e-3e38 34,36 942 C.I. ACEPALMA S.A. TR-c98d55df-58c9 34,33 943 C.I. ACEPALMA S.A. TR-ac60e02c-7b5c 34,28 944 C.I. ACEPALMA S.A. TR-722cb537-c48e 34,3 945 C.I. ACEPALMA S.A. TR-bca3f4fb-3fd3 33,98 946 C.I. ACEPALMA S.A. TR-b35787fd-e85a 32,45 947 C.I. ACEPALMA S.A. TR-93a00940-73f6 6,25 948 C.I. ACEPALMA S.A. TR-fbfe1f43-f28c 17,08 949 C.I. ACEPALMA S.A. TR-31b95cdf-4ab8 33,8 950 C.I. ACEPALMA S.A. TR-c679cc9b-d37e 33,93 951 C.I. ACEPALMA S.A. TR-857ac542-447c 1 952 C.I. ACEPALMA S.A. TR-ede43a03-dfdd 33,12 953 C.I. ACEPALMA S.A. TR-9521a8f7-5498 34,34 954 C.I. ACEPALMA S.A. TR-0534b30f-8d2d 33,88 955 C.I. ACEPALMA S.A. TR-b7513239-5122 34,39 956 C.I. ACEPALMA S.A. TR-28c54b41-94d9 34,35 957 C.I. ACEPALMA S.A. TR-fe7f35f2-404e 34,12 958 C.I. ACEPALMA S.A. TR-55336ce5-bce5 31,98 959 C.I. ACEPALMA S.A. TR-bc86c877-9a9f 33,53 960 C.I. ACEPALMA S.A. TR-c750ceae-43e0 34,27 961 C.I. ACEPALMA S.A. TR-c08c1ef9-540f 33,82

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962 C.I. ACEPALMA S.A. TR-6b09d5bc-bbaa 33,8 963 C.I. ACEPALMA S.A. TR-06abcd53-8883 34,2 964 C.I. ACEPALMA S.A. TR-1cefdc3f-dfc1 7,59 965 C.I. ACEPALMA S.A. TR-8f8fc3ce-2016 13,65 966 C.I. ACEPALMA S.A. TR-7ffe0215-6cfd 34,93 967 C.I. ACEPALMA S.A. TR-f060e8e9-5245 34,8 968 C.I. ACEPALMA S.A. TR-ee6aa28a-1ad8 34,25 969 C.I. ACEPALMA S.A. TR-19c91893-a68e 34,02 970 C.I. ACEPALMA S.A. TR-15a81416-6f28 34,43 971 C.I. ACEPALMA S.A. TR-c47eb85e-d76c 34,19 972 C.I. ACEPALMA S.A. TR-37d37e08-1e00 34,5 973 C.I. ACEPALMA S.A. TR-768040d2-69f5 34,4 974 C.I. ACEPALMA S.A. TR-6d81ac7a-28dd 31,36 975 C.I. ACEPALMA S.A. TR-7c8b2263-619d 34,22 976 C.I. ACEPALMA S.A. TR-fb2cfac1-b9f7 32,19 977 C.I. ACEPALMA S.A. TR-fb0bbb2c-c700 34,11 978 C.I. ACEPALMA S.A. TR-8f4ca2ab-5de9 34,01 979 C.I. ACEPALMA S.A. TR-4b170ba1-1d66 33,85 980 C.I. ACEPALMA S.A. TR-492171ee-8e8c 33,1 981 C.I. ACEPALMA S.A. TR-17cb774c-bd73 26,77 982 C.I. ACEPALMA S.A. TR-9902e423-78d5 34,67 983 C.I. ACEPALMA S.A. TR-f27b72ab-cfb9 34,18 984 C.I. ACEPALMA S.A. TR-2095e10c-67a8 20,79 985 C.I. ACEPALMA S.A. TR-0424cde6-aa8d 33,76 986 C.I. ACEPALMA S.A. TR-2dddfd46-a5cd 33,6 987 C.I. ACEPALMA S.A. TR-6f0dbb28-0e3c 31,33 988 C.I. ACEPALMA S.A. TR-98de39f4-3c5d 33,81 989 C.I. ACEPALMA S.A. TR-80b4a620-3c8b 33,7 990 C.I. ACEPALMA S.A. TR-e288e593-194e 33,58 991 C.I. ACEPALMA S.A. TR-770a57a1-b614 33,1 992 C.I. ACEPALMA S.A. TR-6396f371-24b1 33,8 993 C.I. ACEPALMA S.A. TR-bc46a4ea-1519 33,65 994 C.I. ACEPALMA S.A. TR-57a503f5-b1c5 33,63 995 C.I. ACEPALMA S.A. TR-7d90693a-7a93 34,49 996 C.I. ACEPALMA S.A. TR-cf02eec3-34e3 31,07 997 C.I. ACEPALMA S.A. TR-92af3ea6-57ed 31,75 998 C.I. ACEPALMA S.A. TR-24765ca7-74ed 33,62 999 C.I. ACEPALMA S.A. TR-bcf12e1d-7561 34,7 1000 C.I. ACEPALMA S.A. TR-2f84acad-10bf 34,53 1001 C.I. ACEPALMA S.A. TR-23db391d-0ecc 35,59 1002 C.I. ACEPALMA S.A. TR-429a8946-d067 34,14 1003 C.I. ACEPALMA S.A. TR-42e18daa-3de5 34,93 1004 C.I. ACEPALMA S.A. TR-a48984a7-8665 33,95 1005 C.I. ACEPALMA S.A. TR-979d3c28-8bc3 34,66 1006 C.I. ACEPALMA S.A. TR-9776da31-00ae 31,13 1007 C.I. ACEPALMA S.A. TR-0cdc64ca-e426 31,58 1008 C.I. ACEPALMA S.A. TR-4966ad58-aaca 31,52 1009 C.I. ACEPALMA S.A. TR-c506aa81-90fe 32,37 1010 C.I. ACEPALMA S.A. TR-a8984181-ba19 32,27 1011 C.I. ACEPALMA S.A. TR-3184c027-a8b4 32,74 1012 C.I. ACEPALMA S.A. TR-b34df69d-964e 11,21 1013 C.I. ACEPALMA S.A. TR-e7389f0d-cc75 33,54

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1014 C.I. ACEPALMA S.A. TR-d0bf53fc-7b7f 34,46 1015 C.I. ACEPALMA S.A. TR-91cf7c19-8163 13,31 1016 C.I. ACEPALMA S.A. TR-dd262584-1502 32,26 1017 C.I. ACEPALMA S.A. TR-68d20f3b-4fca 9,86 1018 C.I. ACEPALMA S.A. TR-ef3c45c4-953f 13,57 1019 C.I. ACEPALMA S.A. TR-a64df29c-ae09 21,33 1020 C.I. ACEPALMA S.A. TR-b590dc9e-962d 33,96 1021 C.I. ACEPALMA S.A. TR-db1d8053-bcff 34,71 1022 C.I. ACEPALMA S.A. TR-772917d3-68cf 31,6 1023 C.I. ACEPALMA S.A. TR-984414b2-b6db 22,96 1024 C.I. ACEPALMA S.A. TR-9136632f-c697 10,71 1025 C.I. ACEPALMA S.A. TR-365c35b6-3c01 2,77 1026 C.I. ACEPALMA S.A. TR-aa82472c-a95d 33,32 1027 C.I. ACEPALMA S.A. TR-7d65f588-d4fd 33,81 1028 C.I. ACEPALMA S.A. TR-d8234b47-c6ca 34,18 1029 C.I. ACEPALMA S.A. TR-6e402230-7ffe 34,57 1030 C.I. ACEPALMA S.A. TR-21f4edd3-ba4e 34,3 1031 C.I. ACEPALMA S.A. TR-e0eac3d1-8f9d 32,04 1032 C.I. ACEPALMA S.A. TR-f3b5be2d-df21 32,08 1033 C.I. ACEPALMA S.A. TR-006e6c53-3358 30,74 1034 C.I. ACEPALMA S.A. TR-44844f78-d5b9 34,25 1035 C.I. ACEPALMA S.A. TR-1651fd58-1225 18,17 1036 C.I. ACEPALMA S.A. TR-a388b65c-9764 34,64 1037 C.I. ACEPALMA S.A. TR-e53f6d2c-8115 34,49 1038 C.I. ACEPALMA S.A. TR-04f2496b-f926 33,88 1039 C.I. ACEPALMA S.A. TR-8e983ebb-1802 16,76 1040 C.I. ACEPALMA S.A. TR-97364fc3-2c2d 31,74 1041 C.I. ACEPALMA S.A. TR-6ce7602e-31e8 34,51 1042 C.I. ACEPALMA S.A. TR-698aebf5-0ae0 35,03 1043 C.I. ACEPALMA S.A. TR-7689e883-ccc5 34 1044 C.I. ACEPALMA S.A. TR-aa84b656-bb4e 33,83 1045 C.I. ACEPALMA S.A. TR-ac6dde59-8dd2 31,62 1046 C.I. ACEPALMA S.A. TR-fa745d22-f8d2 31,06 1047 C.I. ACEPALMA S.A. TR-5150377c-17db 30,84 1048 C.I. ACEPALMA S.A. TR-5b9c4e3e-33d4 33,96 1049 C.I. ACEPALMA S.A. TR-4748ca88-6b77 34,09 1050 C.I. ACEPALMA S.A. TR-1278f982-0ea5 34,74 1051 C.I. ACEPALMA S.A. TR-94cffb46-9797 33,8 1052 C.I. ACEPALMA S.A. TR-11d5e83a-8b5e 33,77 1053 C.I. ACEPALMA S.A. TR-f837c8eb-9abb 34,25 1054 C.I. ACEPALMA S.A. TR-888a7535-081b 34,44 1055 C.I. ACEPALMA S.A. TR-c71bf0de-9c90 32,1 1056 C.I. ACEPALMA S.A. TR-07021d17-3965 16,42 1057 C.I. ACEPALMA S.A. TR-fcb8df77-730d 17,89 1058 C.I. ACEPALMA S.A. TR-4b34a1fa-d7e9 34,8 1059 C.I. ACEPALMA S.A. TR-b9525de4-70ac 34,47 1060 C.I. ACEPALMA S.A. TR-2b452503-0aa3 34,23 1061 C.I. ACEPALMA S.A. TR-bba7e63c-1479 31,92 1062 C.I. ACEPALMA S.A. TR-5d597dd5-6881 34,45 1063 C.I. ACEPALMA S.A. TR-22077f9f-740e 34,69 1064 C.I. ACEPALMA S.A. TR-d68a9df3-4bf0 34,57 1065 C.I. ACEPALMA S.A. TR-4751b719-b84f 34,18

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1066 C.I. ACEPALMA S.A. TR-04a9f66a-ed15 31,8 1067 C.I. ACEPALMA S.A. TR-13a15c6c-3632 35,12 1068 C.I. ACEPALMA S.A. TR-977f4027-7f27 34,42 1069 C.I. ACEPALMA S.A. TR-a541429b-24f4 34,32 1070 C.I. ACEPALMA S.A. TR-23e378fd-dff5 34,16 1071 C.I. ACEPALMA S.A. TR-3c893606-1ee9 34,43 1072 C.I. ACEPALMA S.A. TR-40c263d7-51aa 32 1073 C.I. ACEPALMA S.A. TR-6124b639-8c43 35,16 1074 C.I. ACEPALMA S.A. TR-1c2da24e-b230 34,2 1075 C.I. ACEPALMA S.A. TR-7601f899-85d2 34,46 1076 C.I. ACEPALMA S.A. TR-0d3084a0-c4f3 34,56 1077 C.I. ACEPALMA S.A. TR-1b3fdf92-00f0 34,23 1078 C.I. ACEPALMA S.A. TR-f236be4f-d2ac 34,81 1079 C.I. ACEPALMA S.A. TR-eb627abd-e07b 31,93 1080 C.I. ACEPALMA S.A. TR-a9c21f75-b965 31,93 1081 C.I. ACEPALMA S.A. TR-a5ee902e-252c 32,14 1082 C.I. ACEPALMA S.A. TR-b8fa2cf4-c3d8 34,41 1083 C.I. ACEPALMA S.A. TR-ed2c76eb-4acc 11,54 1084 C.I. ACEPALMA S.A. TR-bef6cb25-901d 22,92 1085 C.I. ACEPALMA S.A. TR-787febec-9284 34,27 1086 C.I. ACEPALMA S.A. TR-416ff9bb-ae27 35,14 1087 C.I. ACEPALMA S.A. TR-3ce8133e-722a 34,83 1088 C.I. ACEPALMA S.A. TR-d04c4687-41fa 32,03 1089 C.I. ACEPALMA S.A. TR-123e5d59-d367 34,37 1090 C.I. ACEPALMA S.A. TR-28c51cb3-f7c6 35,18 1091 C.I. ACEPALMA S.A. TR-d06da60e-afb2 34,46 1092 C.I. ACEPALMA S.A. TR-065e3779-51d3 34,83 1093 C.I. ACEPALMA S.A. TR-cefa694f-4144 31,83 1094 C.I. ACEPALMA S.A. TR-4bf47498-a37b 34,51 1095 C.I. ACEPALMA S.A. TR-b5b208ef-0f31 34,55 1096 C.I. ACEPALMA S.A. TR-3945d1c7-6a29 34,69 1097 C.I. ACEPALMA S.A. TR-3ddaf492-baf1 34,69 1098 C.I. ACEPALMA S.A. TR-d12595e5-f00e 34,67 1099 C.I. ACEPALMA S.A. TR-1b037ed1-8f55 34,95 1100 C.I. ACEPALMA S.A. TR-04ff69bc-c36e 34,67 1101 C.I. ACEPALMA S.A. TR-64ecf674-6a7b 34,57 1102 C.I. ACEPALMA S.A. TR-dbfb101c-8fee 34,41 1103 C.I. ACEPALMA S.A. TR-ddc68982-477f 34,14 1104 C.I. ACEPALMA S.A. TR-30609439-1dc2 35,01 1105 C.I. ACEPALMA S.A. TR-2368760a-b471 34,35 1106 C.I. ACEPALMA S.A. TR-63631d8e-2f47 34,21 1107 C.I. ACEPALMA S.A. TR-514203f8-a0df 34,53 1108 C.I. ACEPALMA S.A. TR-bf492dd2-a58c 34,98 1109 C.I. ACEPALMA S.A. TR-ab3f75cf-2837 34,5 1110 C.I. ACEPALMA S.A. TR-1118647f-1406 34,76 1111 C.I. ACEPALMA S.A. TR-b29cfb94-c2fa 34,78 1112 C.I. ACEPALMA S.A. TR-c17eb3db-d871 32,28 1113 C.I. ACEPALMA S.A. TR-8fe57253-e825 2,04 1114 C.I. ACEPALMA S.A. TR-6ef78915-c112 34,19 1115 C.I. ACEPALMA S.A. TR-76c4571e-88ff 34,35 1116 C.I. ACEPALMA S.A. TR-bf5966fb-d7ef 34,64 1117 C.I. ACEPALMA S.A. TR-5d1ec5fc-f4f2 34,49

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1118 C.I. ACEPALMA S.A. TR-e69f43b2-beb3 34,69 1119 C.I. ACEPALMA S.A. TR-aab5216d-50ce 20,22 1120 C.I. ACEPALMA S.A. TR-b8dddcb8-2c93 14,23 1121 C.I. ACEPALMA S.A. TR-d1efa4f9-b35f 34,95 1122 C.I. ACEPALMA S.A. TR-e4c1719e-9fed 34,43 1123 C.I. ACEPALMA S.A. TR-1f48aa3a-331d 30,63 1124 C.I. ACEPALMA S.A. TR-02c2fbd6-d16e 33,99 1125 C.I. ACEPALMA S.A. TR-17620271-4958 34,24 1126 C.I. ACEPALMA S.A. TR-ea3cb588-12b7 34,34 1127 C.I. ACEPALMA S.A. TR-3fa97410-1aad 3,99 1128 C.I. ACEPALMA S.A. TR-d7f6fedb-bbf4 34,42 1129 C.I. ACEPALMA S.A. TR-07309ca2-a1f2 34,43 1130 C.I. ACEPALMA S.A. TR-949fd016-73ee 34,86 1131 C.I. ACEPALMA S.A. TR-bcc3db22-f4c7 15,84 1132 C.I. ACEPALMA S.A. TR-1991e259-c2f5 19,35 1133 C.I. ACEPALMA S.A. TR-45c31e88-ed20 34,53 1134 C.I. ACEPALMA S.A. TR-c52d1b41-c149 34,45 1135 C.I. ACEPALMA S.A. TR-b2ae5b76-84b2 34,81 1136 C.I. ACEPALMA S.A. TR-34dda584-159a 34,51 1137 C.I. ACEPALMA S.A. TR-9f976370-2575 34,43 1138 C.I. ACEPALMA S.A. TR-6f18f038-d043 2,68 1139 C.I. ACEPALMA S.A. TR-97090e6d-64e0 31,41 1140 C.I. ACEPALMA S.A. TR-499a368e-2b36 33,87 1141 C.I. ACEPALMA S.A. TR-ef18c190-6472 34,05 1142 C.I. ACEPALMA S.A. TR-947e4033-ff99 34,1 1143 C.I. ACEPALMA S.A. TR-d855eadf-27f8 33,88 1144 C.I. ACEPALMA S.A. TR-39ccf629-36ce 34,5 1145 C.I. ACEPALMA S.A. TR-e473a2d7-c8a2 33,76 1146 C.I. ACEPALMA S.A. TR-501858a6-1da1 33,6 1147 C.I. ACEPALMA S.A. TR-feab41be-00e2 34,36 1148 C.I. ACEPALMA S.A. TR-195a3bdc-9399 34,38 1149 C.I. ACEPALMA S.A. TR-e530b86f-4034 33,68 1150 C.I. ACEPALMA S.A. TR-3b4f9179-be70 34,42 1151 C.I. ACEPALMA S.A. TR-377ed5d4-b8c0 33,65 1152 C.I. ACEPALMA S.A. TR-fb2471b5-44d8 34,17 1153 C.I. ACEPALMA S.A. TR-960ac055-98d0 33,22 1154 C.I. ACEPALMA S.A. TR-801b7200-678b 34,2 1155 C.I. ACEPALMA S.A. TR-cb903250-2976 31,92 1156 C.I. ACEPALMA S.A. TR-c91499a6-bb02 34,03 1157 C.I. ACEPALMA S.A. TR-badff36c-c1d8 34,47 1158 C.I. ACEPALMA S.A. TR-2bfb4637-ba22 33,89 1159 C.I. ACEPALMA S.A. TR-0ad28d05-3d3f 34,42 1160 C.I. ACEPALMA S.A. TR-d9bf279a-9864 35,14 1161 C.I. ACEPALMA S.A. TR-d05119dd-212a 34,39 1162 C.I. ACEPALMA S.A. TR-2f3613f0-40f2 34,6 1163 C.I. ACEPALMA S.A. TR-e437182a-93ef 9,07 1164 C.I. ACEPALMA S.A. TR-2aed1663-150f 34,46 1165 C.I. ACEPALMA S.A. TR-319fc6e0-8cb8 33,98 1166 C.I. ACEPALMA S.A. TR-99ca67f7-9e00 33,45 1167 C.I. ACEPALMA S.A. TR-3f04b505-01b8 33,31 1168 C.I. ACEPALMA S.A. TR-3449be22-9f9e 34,71 1169 C.I. ACEPALMA S.A. TR-128a04bc-2d35 34,1

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1170 C.I. ACEPALMA S.A. TR-dce13bd0-35b0 34,32 1171 C.I. ACEPALMA S.A. TR-18b2c1ec-70fd 33,72 1172 C.I. ACEPALMA S.A. TR-674b19a6-906d 33,85 1173 C.I. ACEPALMA S.A. TR-c9d4ac80-3d62 33,51 1174 C.I. ACEPALMA S.A. TR-c47fe2e6-afa4 34,21 1175 C.I. ACEPALMA S.A. TR-bd5610c9-333a 34,04 1176 C.I. ACEPALMA S.A. TR-542c7d7e-f632 34,51 1177 C.I. ACEPALMA S.A. TR-e0e97d6f-ce06 34,34 1178 C.I. ACEPALMA S.A. TR-43806ae3-1744 28,95 1179 C.I. ACEPALMA S.A. TR-ec8549dc-f7ce 1,81 1180 C.I. ACEPALMA S.A. TR-7f7311aa-2780 33,88 1181 C.I. ACEPALMA S.A. TR-528912a5-d184 34,47 1182 C.I. ACEPALMA S.A. TR-121dbad7-835a 34,04 1183 C.I. ACEPALMA S.A. TR-c8be47c2-77b5 25,51 1184 C.I. ACEPALMA S.A. TR-4a306915-ecda 31,93 1185 C.I. ACEPALMA S.A. TR-3bb8ef04-d195 34,45 1186 C.I. ACEPALMA S.A. TR-a99a4098-cb8c 34,17 1187 C.I. ACEPALMA S.A. TR-fde8f5e3-4118 33,86 1188 C.I. ACEPALMA S.A. TR-bf9c100f-2159 33,58 1189 C.I. ACEPALMA S.A. TR-1988d78d-fc77 34,13 1190 C.I. ACEPALMA S.A. TR-675ea349-3911 33,88 1191 C.I. ACEPALMA S.A. TR-4b6bd6da-2cb6 33,86 1192 C.I. ACEPALMA S.A. TR-7ff01c85-7aa8 33,78 1193 C.I. ACEPALMA S.A. TR-beb54590-d806 34,33 1194 C.I. ACEPALMA S.A. TR-1f4d196b-18cf 33,42 1195 C.I. ACEPALMA S.A. TR-d3d64ca9-cd99 34,52 1196 C.I. ACEPALMA S.A. TR-3e55279d-0ad2 33,8 1197 C.I. ACEPALMA S.A. TR-ab7ba8e2-b8e1 9,27 1198 C.I. ACEPALMA S.A. TR-c32e3cc7-d778 24,62 1199 C.I. ACEPALMA S.A. TR-0829e8ad-f6bd 34,23 1200 C.I. ACEPALMA S.A. TR-a4e177b9-0d33 33,5 1201 C.I. ACEPALMA S.A. TR-6c4ea626-3e81 33,74 1202 C.I. ACEPALMA S.A. TR-5482b5ec-4b75 33,86 1203 C.I. ACEPALMA S.A. TR-765eefce-7041 33,79 1204 C.I. ACEPALMA S.A. TR-23fb95d9-5345 34,54 1205 C.I. ACEPALMA S.A. TR-dc055e8e-637a 33,2 1206 C.I. ACEPALMA S.A. TR-bfeea907-43e4 0,3 1207 C.I. ACEPALMA S.A. TR-b6256100-b4ee 33,49 1208 C.I. ACEPALMA S.A. TR-80cfa7ad-1f07 31,67 1209 C.I. ACEPALMA S.A. TR-aa032a7d-8d05 34,76 1210 C.I. ACEPALMA S.A. TR-111536ce-c84b 34,1 1211 C.I. ACEPALMA S.A. TR-bf9d7098-1387 33,98 1212 C.I. ACEPALMA S.A. TR-83d68338-6b16 34,04 1213 C.I. ACEPALMA S.A. TR-d7067b22-05d1 34,12 1214 C.I. ACEPALMA S.A. TR-853e2edc-f9b0 34,08 1215 C.I. ACEPALMA S.A. TR-61fc0465-9f71 34,17 1216 C.I. ACEPALMA S.A. TR-7dfe24dd-b7d7 34,3 1217 C.I. ACEPALMA S.A. TR-4c6a0864-5bc9 33,4 1218 C.I. ACEPALMA S.A. TR-59fcee38-9538 31,47 1219 C.I. ACEPALMA S.A. TR-4a7e7dc0-90f9 34,05 1220 C.I. ACEPALMA S.A. TR-572ed5c7-ce9f 33,76 1221 C.I. ACEPALMA S.A. TR-f6fe86b2-457a 33,88

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1222 C.I. ACEPALMA S.A. TR-86b268e1-222b 33,57 1223 C.I. ACEPALMA S.A. TR-e2a49008-10cb 31,27 1224 C.I. ACEPALMA S.A. TR-63c9067c-a3ae 33,87 1225 C.I. ACEPALMA S.A. TR-4630b8b0-5758 33,25 1226 C.I. ACEPALMA S.A. TR-8a1fed57-ee22 34,53 1227 C.I. ACEPALMA S.A. TR-bce35ca5-01fe 34,08 1228 C.I. ACEPALMA S.A. TR-c10703e3-99cf 33,67 1229 C.I. ACEPALMA S.A. TR-3a99b2c2-dfe9 33,88 1230 C.I. ACEPALMA S.A. TR-0db9d471-46f3 34,63 1231 C.I. ACEPALMA S.A. TR-77d726eb-a076 34,04 1232 C.I. ACEPALMA S.A. TR-a357da1c-3a39 15,2 1233 C.I. ACEPALMA S.A. TR-462b0e6c-e451 18,43 1234 C.I. ACEPALMA S.A. TR-489b6ee2-d45f 34,18 1235 C.I. ACEPALMA S.A. TR-54953574-52ce 34,86 1236 C.I. ACEPALMA S.A. TR-7440c63e-e83a 33,74 1237 C.I. ACEPALMA S.A. TR-66754f02-9756 34,03 1238 C.I. ACEPALMA S.A. TR-bc0f3569-d0be 34,1 1239 C.I. ACEPALMA S.A. TR-a0052858-8945 34,46 1240 C.I. ACEPALMA S.A. TR-761a6a7c-ddfb 34 1241 C.I. ACEPALMA S.A. TR-06bcd1f5-47c9 33,7 1242 C.I. ACEPALMA S.A. TR-5f5d2282-ede8 34,2 1243 C.I. ACEPALMA S.A. TR-c66a5386-fbd8 34,31 1244 C.I. ACEPALMA S.A. TR-a301b473-87e0 33,2 1245 C.I. ACEPALMA S.A. TR-30621dd2-872f 34,61 1246 C.I. ACEPALMA S.A. TR-5b3e9733-d911 33,86 1247 C.I. ACEPALMA S.A. TR-a35d0df7-a44b 34,24 1248 C.I. ACEPALMA S.A. TR-ef9fbed4-78a5 31,63 1249 C.I. ACEPALMA S.A. TR-63accf2a-abad 33,86 1250 C.I. ACEPALMA S.A. TR-1c92a6b3-7253 31,43 1251 C.I. ACEPALMA S.A. TR-d4147d78-9da0 33,95 1252 C.I. ACEPALMA S.A. TR-84217743-af41 33,8 1253 C.I. ACEPALMA S.A. TR-8492b58c-b0f5 33,99 1254 C.I. ACEPALMA S.A. TR-c80cf5cc-58aa 34,16 1255 C.I. ACEPALMA S.A. TR-c8e6e2a6-f7bf 34,24 1256 C.I. ACEPALMA S.A. TR-b12c9e7a-c8e1 34,13 1257 C.I. ACEPALMA S.A. TR-5108983b-deb2 34,18 1258 C.I. ACEPALMA S.A. TR-33c6a81e-dcb0 34,01 1259 C.I. ACEPALMA S.A. TR-e57ef540-ebb7 34,25 1260 C.I. ACEPALMA S.A. TR-9ed88ba4-e6df 34,56 1261 C.I. ACEPALMA S.A. TR-78804fa8-064b 31,34 1262 C.I. ACEPALMA S.A. TR-0e9f1bd9-56a5 31,2 1263 C.I. ACEPALMA S.A. TR-a2c6986a-51fa 33,97 1264 C.I. ACEPALMA S.A. TR-e9dfa5d4-9ca5 33,97 1265 C.I. ACEPALMA S.A. TR-ed1e2abf-5b13 33,94 1266 C.I. ACEPALMA S.A. TR-52e0cf8e-51f6 33,65 1267 C.I. ACEPALMA S.A. TR-88790c4c-1838 31,49 1268 C.I. ACEPALMA S.A. TR-da4654e5-1a88 31,75 1269 C.I. ACEPALMA S.A. TR-9e9d4003-a3a5 33,96 1270 C.I. ACEPALMA S.A. TR-cb417d48-7521 31,85 1271 C.I. ACEPALMA S.A. TR-6d850d5e-fa96 31,51 1272 C.I. ACEPALMA S.A. TR-6e39dd35-d211 35,25 1273 C.I. ACEPALMA S.A. TR-76a408ad-2269 32,25

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1274 C.I. ACEPALMA S.A. TR-743d06cd-07b4 34,2 1275 C.I. ACEPALMA S.A. TR-3c973d7c-97f7 31,37 1276 C.I. ACEPALMA S.A. TR-7f13611d-834f 34,47 1277 C.I. ACEPALMA S.A. TR-b3d59e54-b492 25,08 1278 C.I. ACEPALMA S.A. TR-b20e2df6-a7df 6,58 1279 C.I. ACEPALMA S.A. TR-dd988a6b-1d02 34,41 1280 C.I. ACEPALMA S.A. TR-d716a6cd-78fb 33,35 1281 C.I. ACEPALMA S.A. TR-4e20c32b-47f9 33,84 1282 C.I. ACEPALMA S.A. TR-5903285f-1a57 34,73 1283 C.I. ACEPALMA S.A. TR-33295aa8-f243 34,6 1284 C.I. ACEPALMA S.A. TR-896a23ed-b574 34,21 1285 C.I. ACEPALMA S.A. TR-a1dc239d-9ed2 34,26 1286 C.I. ACEPALMA S.A. TR-c3bb78a5-6b6c 33,96 1287 C.I. ACEPALMA S.A. TR-8f16650e-5228 32,05 1288 C.I. ACEPALMA S.A. TR-94c2cdea-6000 34,53 1289 C.I. ACEPALMA S.A. TR-4cc43cb7-5c7d 33,97 1290 Fábrica de Grasas y Productos TR-8b904bac-561f 34,48 Químicos Grasco Ltda 1291 Fábrica de Grasas y Productos TR-08f985d0-3f75 32,91 Químicos Grasco Ltda 1292 Fábrica de Grasas y Productos TR-af334e7e-426f 33,12 Químicos Grasco Ltda 1293 C.I. ACEPALMA S.A. TR-01c736b5-ee18 33,97 1294 Fábrica de Grasas y Productos TR-e4a7dad3-4249 32,91 Químicos Grasco Ltda 1295 Fábrica de Grasas y Productos TR-a4eb2c7e-f0d1 33,12 Químicos Grasco Ltda 1296 Fábrica de Grasas y Productos TR-4ce352f3-93a9 34,33 Químicos Grasco Ltda 1297 C.I. ACEPALMA S.A. TR-d13848e9-afb6 31,11 1298 C.I. ACEPALMA S.A. TR-01bf3acc-84ee 34,81 1299 C.I. ACEPALMA S.A. TR-8f6786c9-9440 3,08 1300 Fábrica de Grasas y Productos TR-11719eb1-eac5 34,33 Químicos Grasco Ltda 1301 C.I. ACEPALMA S.A. TR-fe696454-2125 33,84 1302 C.I. ACEPALMA S.A. TR-38dec22c-fbf8 33,69 1303 C.I. ACEPALMA S.A. TR-8d01f4db-3400 33,72 1304 C.I. ACEPALMA S.A. TR-eb19ca40-710f 30,96 1305 C.I. ACEPALMA S.A. TR-c6c1d8df-d44d 33,88 1306 C.I. ACEPALMA S.A. TR-f0aea552-e270 33,71 1307 C.I. ACEPALMA S.A. TR-4f344007-843b 34,31 1308 C.I. ACEPALMA S.A. TR-fd72638c-2c53 32,32 1309 C.I. ACEPALMA S.A. TR-01ebc441-3943 34,36 1310 C.I. ACEPALMA S.A. TR-bbccc5be-c7a7 34,15 1311 C.I. ACEPALMA S.A. TR-d95492b9-7d4c 33,5 1312 C.I. ACEPALMA S.A. TR-4518fd8a-1790 34,52 1313 C.I. ACEPALMA S.A. TR-fd2206a6-d0dd 34,12 1314 C.I. ACEPALMA S.A. TR-18330881-e4ac 31,39 1315 C.I. ACEPALMA S.A. TR-57ba0a7e-644e 34,08 1316 C.I. ACEPALMA S.A. TR-f7a861b2-5c7b 34,31 1317 C.I. ACEPALMA S.A. TR-f0c90dc3-b79f 34,18 1318 C.I. ACEPALMA S.A. TR-a77d1603-7a00 34,04 1319 C.I. ACEPALMA S.A. TR-f983e251-60dc 34,18 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 91 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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1320 C.I. ACEPALMA S.A. TR-94fedaf8-43b9 34,1 1321 C.I. ACEPALMA S.A. TR-4de14532-3ba4 15,02 1322 C.I. ACEPALMA S.A. TR-16d56c28-7062 20,98 1323 C.I. ACEPALMA S.A. TR-bc5a7a87-0277 22,26 1324 C.I. ACEPALMA S.A. TR-e915752b-731f 11,87 1325 C.I. ACEPALMA S.A. TR-f1ab6753-6ae3 33,94 1326 C.I. ACEPALMA S.A. TR-fde5f4ed-bd38 34,49 1327 C.I. ACEPALMA S.A. TR-6e625612-1c2c 34,33 1328 C.I. ACEPALMA S.A. TR-5e3d4166-1020 33,71 1329 C.I. ACEPALMA S.A. TR-d5245e5c-589a 34,43 1330 C.I. ACEPALMA S.A. TR-ed7d617a-e404 8,71 1331 C.I. ACEPALMA S.A. TR-fbe1c82b-e9d7 31,43 1332 C.I. ACEPALMA S.A. TR-c4fa1826-ab8b 34,2 1333 C.I. ACEPALMA S.A. TR-9c22f143-c6e3 25,33 1334 C.I. ACEPALMA S.A. TR-3ee2ad58-1bae 34,03 1335 C.I. ACEPALMA S.A. TR-ca7f9538-c982 34,22 1336 C.I. ACEPALMA S.A. TR-0cd7791a-7fc0 34 1337 C.I. ACEPALMA S.A. TR-aef23e89-7d10 34,24 1338 C.I. ACEPALMA S.A. TR-533c9316-24c9 33,91 1339 C.I. ACEPALMA S.A. TR-6739b6a9-be0c 34,21 1340 C.I. ACEPALMA S.A. TR-ea037ee5-34f9 34,11 1341 C.I. ACEPALMA S.A. TR-a58cb46b-b1a3 33,82 1342 C.I. ACEPALMA S.A. TR-25a9bc0e-722e 34 1343 C.I. ACEPALMA S.A. TR-c79967a1-0ea2 34,86 1344 C.I. ACEPALMA S.A. TR-a56ac928-8041 34,2 1345 C.I. ACEPALMA S.A. TR-8fc51eda-0ca2 34,03 1346 C.I. ACEPALMA S.A. TR-c184ae3a-8a32 31,38 1347 C.I. ACEPALMA S.A. TR-2c4c8494-c22f 33,99 1348 C.I. ACEPALMA S.A. TR-15417818-d025 34,17 1349 Fábrica de Grasas y Productos TR-5351de2a-a1af 34,29 Químicos Grasco Ltda 1350 Fábrica de Grasas y Productos TR-9578a727-ae54 32,8 Químicos Grasco Ltda 1351 Fábrica de Grasas y Productos TR-382144fc-ee70 34,29 Químicos Grasco Ltda 1352 Fábrica de Grasas y Productos TR-b0c683f8-d8c3 32,8 Químicos Grasco Ltda 1353 C.I. ACEPALMA S.A. TR-fa806d89-85e1 34,53 1354 C.I. ACEPALMA S.A. TR-60e66e38-028b 31,18 1355 C.I. ACEPALMA S.A. TR-bcafb08f-a27c 34,1 1356 C.I. ACEPALMA S.A. TR-bd777b89-faf9 34,26 1357 C.I. ACEPALMA S.A. TR-011d8098-6526 34,23 1358 C.I. ACEPALMA S.A. TR-acd237c7-e7ac 33,54 1359 C.I. ACEPALMA S.A. TR-6107f0ed-2917 34,15 1360 C.I. ACEPALMA S.A. TR-8ff275b9-441d 32,11 1361 C.I. ACEPALMA S.A. TR-90058ec2-4e86 34,26 1362 Fábrica de Grasas y Productos TR-a7b226b1-e8fa 34,5 Químicos Grasco Ltda 1363 C.I. ACEPALMA S.A. TR-546b3d82-6ad7 34,05 1364 C.I. ACEPALMA S.A. TR-435b842b-ec02 31,39 1365 Fábrica de Grasas y Productos TR-3aeab5c5-7a20 34,48 Químicos Grasco Ltda

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1366 Fábrica de Grasas y Productos TR-c21ffd77-9a80 34,5 Químicos Grasco Ltda 1367 C.I. ACEPALMA S.A. TR-04ea1b7f-fb67 34,27 1368 C.I. ACEPALMA S.A. TR-57328032-e464 34,53 1369 C.I. ACEPALMA S.A. TR-0ea3c686-0f2a 34,2 1370 Fábrica de Grasas y Productos TR-0f0a5f3b-c803 34,63 Químicos Grasco Ltda 1371 Fábrica de Grasas y Productos TR-30e1167a-0769 34,63 Químicos Grasco Ltda 1372 C.I. ACEPALMA S.A. TR-c8e0fcc3-9101 34,23 1373 C.I. ACEPALMA S.A. TR-89f4a0bb-dc76 34,38 1374 C.I. ACEPALMA S.A. TR-dc11ca08-df58 32,76 1375 C.I. ACEPALMA S.A. TR-0c79ecab-a18f 34 1376 C.I. ACEPALMA S.A. TR-d4ceb724-f60c 33,95 1377 C.I. ACEPALMA S.A. TR-541ceb07-311d 31,4 1378 C.I. ACEPALMA S.A. TR-df76b0d5-ef81 31,45 1379 C.I. ACEPALMA S.A. TR-a945e378-c851 32,71 1380 C.I. ACEPALMA S.A. TR-4f48f1a2-9118 34,04 1381 Fábrica de Grasas y Productos TR-671e90fa-5451 32,52 Químicos Grasco Ltda 1382 Fábrica de Grasas y Productos TR-1d8aa68a-fd2f 32,97 Químicos Grasco Ltda 1383 Fábrica de Grasas y Productos TR-42fe4fd3-dccc 32,52 Químicos Grasco Ltda 1384 Fábrica de Grasas y Productos TR-11aa17f8-ec6a 32,97 Químicos Grasco Ltda 1385 C.I. ACEPALMA S.A. TR-1e77d170-7e73 34,35 1386 C.I. ACEPALMA S.A. TR-01c86598-f082 34,12 1387 C.I. ACEPALMA S.A. TR-8de3940b-7de0 34,28 1388 C.I. ACEPALMA S.A. TR-3dc5e7cb-bfa8 34,12 1389 C.I. ACEPALMA S.A. TR-d79b8484-95b1 34,06 1390 C.I. ACEPALMA S.A. TR-9d63b215-dda2 34,46 1391 C.I. ACEPALMA S.A. TR-43bd6811-7ec8 20,98 1392 C.I. ACEPALMA S.A. TR-5abea951-509a 18,77 1393 C.I. ACEPALMA S.A. TR-1c94df78-b301 15,02 1394 C.I. ACEPALMA S.A. TR-057ac648-72aa 34,37 1395 C.I. ACEPALMA S.A. TR-67d53e4e-513c 12,64 1396 C.I. ACEPALMA S.A. TR-32894a70-134c 31,19 1397 C.I. ACEPALMA S.A. TR-23c4228d-821a 32,24 1398 C.I. ACEPALMA S.A. TR-693bff59-6d62 31,33 1399 C.I. ACEPALMA S.A. TR-6020f3a7-584a 34,24 1400 C.I. ACEPALMA S.A. TR-7e5d40f1-d1c5 34,24 1401 C.I. ACEPALMA S.A. TR-e2753c13-08f4 33,83 1402 C.I. ACEPALMA S.A. TR-b5572a98-8785 34,1 1403 C.I. ACEPALMA S.A. TR-458c0244-53ef 33,85 1404 C.I. ACEPALMA S.A. TR-40699953-edd7 34,13 1405 C.I. ACEPALMA S.A. TR-fd53445c-debe 34,27 1406 C.I. ACEPALMA S.A. TR-1a808f5d-8df6 34,71 1407 C.I. ACEPALMA S.A. TR-07f3bda4-8fa7 35,2 1408 C.I. ACEPALMA S.A. TR-236c221e-e42c 33,83 1409 C.I. ACEPALMA S.A. TR-9785621b-2233 34,75 1410 C.I. ACEPALMA S.A. TR-1a0d4748-0026 34,21 1411 C.I. ACEPALMA S.A. TR-6787374a-c1b9 31,82 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 93 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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1412 C.I. ACEPALMA S.A. TR-5b368ab1-5578 34,63 1413 C.I. ACEPALMA S.A. TR-9e51c767-a1af 32,2 1414 Fábrica de Grasas y Productos TR-c65db83f-cedc 32,84 Químicos Grasco Ltda 1415 Fábrica de Grasas y Productos TR-881c25e3-872e 31,07 Químicos Grasco Ltda 1416 Fábrica de Grasas y Productos TR-ef06ccd3-7bfa 34,96 Químicos Grasco Ltda 1417 C.I. ACEPALMA S.A. TR-b530ec76-3284 17,64 1418 C.I. ACEPALMA S.A. TR-ca3be639-ff12 13,83 1419 C.I. ACEPALMA S.A. TR-071119ab-90e8 34,22 1420 C.I. ACEPALMA S.A. TR-69a1047c-48f3 34,4 1421 Fábrica de Grasas y Productos TR-9e59b2bf-9fe8 32,84 Químicos Grasco Ltda 1422 Fábrica de Grasas y Productos TR-f56bd244-232b 31,07 Químicos Grasco Ltda 1423 Fábrica de Grasas y Productos TR-bc969b46-3a0d 34,96 Químicos Grasco Ltda 1424 C.I. ACEPALMA S.A. TR-d4643441-0a09 34,12 1425 C.I. ACEPALMA S.A. TR-e79c080c-3e2a 34,36 1426 C.I. ACEPALMA S.A. TR-91dbdbca-6e6c 34,38 1427 C.I. ACEPALMA S.A. TR-badd3813-23bb 35,29 1428 C.I. ACEPALMA S.A. TR-eb7d2baa-0e16 34,04 1429 C.I. ACEPALMA S.A. TR-487ba028-bf1b 34,57 1430 C.I. ACEPALMA S.A. TR-f147dfc1-a6bb 34,42 1431 C.I. ACEPALMA S.A. TR-42b77cb3-c17b 33,97 1432 C.I. ACEPALMA S.A. TR-741c19fc-8c65 35,04 1433 C.I. ACEPALMA S.A. TR-efafce31-575f 34,43 1434 C.I. ACEPALMA S.A. TR-df9d8712-7304 31,56 1435 C.I. ACEPALMA S.A. TR-5acc0e68-ec4f 31,52 1436 C.I. ACEPALMA S.A. TR-d46915e6-0f36 3,07 1437 C.I. ACEPALMA S.A. TR-04728155-7160 34,32 1438 C.I. ACEPALMA S.A. TR-05d6c5ff-af14 33,55 1439 C.I. ACEPALMA S.A. TR-7747adf4-20ac 33,5 1440 C.I. ACEPALMA S.A. TR-5c052232-04a7 34,13 1441 C.I. ACEPALMA S.A. TR-d281f688-76bb 34,92 1442 C.I. ACEPALMA S.A. TR-2c16e4cc-4079 33,79 1443 C.I. ACEPALMA S.A. TR-474dede4-4846 34,24 1444 C.I. ACEPALMA S.A. TR-ac1d7bb8-3937 34,13 1445 C.I. ACEPALMA S.A. TR-702c778a-3dc7 32,43 1446 C.I. ACEPALMA S.A. TR-50f8a327-b5c6 20,45 1447 C.I. ACEPALMA S.A. TR-43754902-e6bf 34,47 1448 C.I. ACEPALMA S.A. TR-2c440b78-d75b 34,32 1449 C.I. ACEPALMA S.A. TR-a4c76261-c46c 30,93 1450 C.I. ACEPALMA S.A. TR-d5ef494b-faab 3,45 1451 C.I. ACEPALMA S.A. TR-cb4128ea-6659 14,85 1452 C.I. ACEPALMA S.A. TR-2e3fcd6a-70a8 33,79 1453 C.I. ACEPALMA S.A. TR-a43da5e3-d951 34,19 1454 C.I. ACEPALMA S.A. TR-8e97b2ee-73ac 33,97 1455 C.I. ACEPALMA S.A. TR-d8ec7a75-e0a7 34,6 1456 C.I. ACEPALMA S.A. TR-c33ff31e-53bd 33,84 1457 C.I. ACEPALMA S.A. TR-0b7eb760-5dcc 34,65 1458 C.I. ACEPALMA S.A. TR-460ac270-48ac 34,23 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 94 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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1459 C.I. ACEPALMA S.A. TR-b41b7a66-3208 34,45 1460 C.I. ACEPALMA S.A. TR-95fe4db8-7a1c 30,1 1461 C.I. ACEPALMA S.A. TR-f7df6b66-9ea7 34,01 1462 C.I. ACEPALMA S.A. TR-1c3f9a9a-0eb9 3,72 1463 C.I. ACEPALMA S.A. TR-6315b2bb-f7d9 34,59 1464 C.I. ACEPALMA S.A. TR-7651f00a-d69a 33,78 1465 C.I. ACEPALMA S.A. TR-dcf6a03d-cf64 33,78 1466 C.I. ACEPALMA S.A. TR-2a0da01a-f480 33,57 1467 C.I. ACEPALMA S.A. TR-f2258c6b-789d 34,31 1468 C.I. ACEPALMA S.A. TR-e4cfadee-cdc0 34,3 1469 C.I. ACEPALMA S.A. TR-e91bb25f-2d59 34,54 1470 C.I. ACEPALMA S.A. TR-34012147-d980 34,29 1471 C.I. ACEPALMA S.A. TR-f4174ab1-85c1 34,53 1472 C.I. ACEPALMA S.A. TR-23ad7c26-f9d1 34,79 1473 C.I. ACEPALMA S.A. TR-d3a178cd-5fe9 35,19 1474 C.I. ACEPALMA S.A. TR-1ea1eefe-cf43 34,26 1475 C.I. ACEPALMA S.A. TR-aaaa1693-aff9 33,97 1476 C.I. ACEPALMA S.A. TR-5b318cb2-df82 34,42 1477 C.I. ACEPALMA S.A. TR-21b9cc6d-fa8a 33,9 1478 C.I. ACEPALMA S.A. TR-0aea38d2-855b 21,18 1479 C.I. ACEPALMA S.A. TR-1139bd9c-96b1 34,58 1480 C.I. ACEPALMA S.A. TR-345ea6d3-d770 34,36 1481 C.I. ACEPALMA S.A. TR-30a8619f-d935 34,35 1482 C.I. ACEPALMA S.A. TR-b98b8656-0b21 34,65 1483 C.I. ACEPALMA S.A. TR-9bcf1a07-cbc3 34,46 1484 C.I. ACEPALMA S.A. TR-b7f20040-c486 32,08 1485 C.I. ACEPALMA S.A. TR-86d21e0b-ad55 34,1 1486 C.I. ACEPALMA S.A. TR-41fa3ec0-9844 34,65 1487 C.I. ACEPALMA S.A. TR-012a49af-011b 34,5 1488 C.I. ACEPALMA S.A. TR-71060747-1d24 34 1489 C.I. ACEPALMA S.A. TR-ab439885-6bd6 34,1 1490 C.I. ACEPALMA S.A. TR-156c9f2b-5352 8,23 1491 C.I. ACEPALMA S.A. TR-32a0081d-ee05 34,27 1492 C.I. ACEPALMA S.A. TR-ae7d2c2b-25e6 34,87 1493 C.I. ACEPALMA S.A. TR-73ea8895-16aa 25,75 1494 C.I. ACEPALMA S.A. TR-720caead-a57e 34,27 1495 C.I. ACEPALMA S.A. TR-ab7dbc23-4c9e 34,39 1496 C.I. ACEPALMA S.A. TR-425efec6-c583 23,08 1497 C.I. ACEPALMA S.A. TR-ea02f30e-0bec 34,37 1498 C.I. ACEPALMA S.A. TR-852f0edc-5ecf 11,51 1499 C.I. ACEPALMA S.A. TR-26a225be-6a66 34,84 1500 C.I. ACEPALMA S.A. TR-655a73a1-0878 34,56 1501 C.I. ACEPALMA S.A. TR-146cf16b-9746 34,09 1502 C.I. ACEPALMA S.A. TR-014a30c6-08d8 31,64 1503 C.I. ACEPALMA S.A. TR-ef551123-e826 35,01 1504 C.I. ACEPALMA S.A. TR-8d6d3dcc-c667 34,04 1505 C.I. ACEPALMA S.A. TR-cbcce281-2d09 33,83 1506 C.I. ACEPALMA S.A. TR-b3c1e398-d5d9 33,9 1507 C.I. ACEPALMA S.A. TR-8234d7a7-56d4 32,14 1508 C.I. ACEPALMA S.A. TR-43be1229-1217 34,57 1509 C.I. ACEPALMA S.A. TR-2d726a68-d6df 33,9 1510 C.I. ACEPALMA S.A. TR-3578ea84-6de2 32,31

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1511 C.I. ACEPALMA S.A. TR-c5b42457-af3c 33,53 1512 C.I. ACEPALMA S.A. TR-91e1716a-6a6b 34,02 1513 C.I. ACEPALMA S.A. TR-fa3cfd9b-dc0d 34,07 1514 C.I. ACEPALMA S.A. TR-befb2414-c8a8 1,96 1515 C.I. ACEPALMA S.A. TR-73ce4ca0-6253 33,88 1516 C.I. ACEPALMA S.A. TR-7e9a84a6-07d8 33,46 1517 C.I. ACEPALMA S.A. TR-64e4b9de-d102 32,01 1518 C.I. ACEPALMA S.A. TR-c67b98e4-acee 34,47 1519 C.I. ACEPALMA S.A. TR-12032756-1878 34,56 1520 C.I. ACEPALMA S.A. TR-36688361-b815 34,78 1521 C.I. ACEPALMA S.A. TR-1b0e1955-371f 34,65 1522 C.I. ACEPALMA S.A. TR-248f626c-0f96 34,31 1523 C.I. ACEPALMA S.A. TR-302d586c-18ff 34,68 1524 Fábrica de Grasas y Productos TR-0758e611-f3f5 34,2 Químicos Grasco Ltda 1525 Fábrica de Grasas y Productos TR-407ab45f-96e5 34,52 Químicos Grasco Ltda 1526 Fábrica de Grasas y Productos TR-7edd8753-5d87 32,71 Químicos Grasco Ltda 1527 Fábrica de Grasas y Productos TR-39694052-ac69 34,87 Químicos Grasco Ltda 1528 C.I. ACEPALMA S.A. TR-5863c13a-b3ae 34,3 1529 C.I. ACEPALMA S.A. TR-4fc06499-2dfb 33,97 1530 Fábrica de Grasas y Productos TR-2425862b-6c53 34,2 Químicos Grasco Ltda 1531 Fábrica de Grasas y Productos TR-0b0394fd-f301 34,52 Químicos Grasco Ltda 1532 Fábrica de Grasas y Productos TR-f612ebdc-cd41 32,71 Químicos Grasco Ltda 1533 Fábrica de Grasas y Productos TR-c39258b5-2f37 34,87 Químicos Grasco Ltda 1534 C.I. ACEPALMA S.A. TR-6ca55374-bf78 33,87 1535 C.I. ACEPALMA S.A. TR-ba2b86b1-f24d 34,2 1536 C.I. ACEPALMA S.A. TR-6c7ec04c-322f 9,02 1537 C.I. ACEPALMA S.A. TR-54d91600-56f6 25,03 1538 C.I. ACEPALMA S.A. TR-75987b26-fd39 34,3 1539 C.I. ACEPALMA S.A. TR-cb917fb7-e647 34,21 1540 C.I. ACEPALMA S.A. TR-24e8fa8d-4093 31,61 1541 C.I. ACEPALMA S.A. TR-2129898b-6f8d 33,74 1542 C.I. ACEPALMA S.A. TR-ea58ad8b-0918 33,94 1543 C.I. ACEPALMA S.A. TR-b8fddecd-4458 31,03 1544 C.I. ACEPALMA S.A. TR-15d7516f-be42 30,96 1545 C.I. ACEPALMA S.A. TR-a17b2fd5-5e77 34,28 1546 C.I. ACEPALMA S.A. TR-a3da21eb-ec53 32,76 1547 C.I. ACEPALMA S.A. TR-46404d27-bd43 31,45 1548 C.I. ACEPALMA S.A. TR-c32b820d-6198 30,5 1549 C.I. ACEPALMA S.A. TR-e47ca293-bccb 34,46 1550 C.I. ACEPALMA S.A. TR-de9c160f-1409 34,57 1551 C.I. ACEPALMA S.A. TR-c9beb50f-4a6c 31,31 1552 C.I. ACEPALMA S.A. TR-6f4044f7-477d 31,4 1553 C.I. ACEPALMA S.A. TR-4660bd7a-8d5e 32,7 1554 C.I. ACEPALMA S.A. TR-e220f202-755f 31,79 1555 C.I. ACEPALMA S.A. TR-a6afe975-ad28 30,36 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 96 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

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1556 C.I. ACEPALMA S.A. TR-999991ad-2033 34,39 1557 C.I. ACEPALMA S.A. TR-b5536a89-d02c 30,29 1558 C.I. ACEPALMA S.A. TR-eed98152-5079 34,55 1559 C.I. ACEPALMA S.A. TR-30f4468a-c341 31,74 1560 C.I. ACEPALMA S.A. TR-2813bd26-473f 30,08 1561 C.I. ACEPALMA S.A. TR-20d4fe14-8ef7 35 1562 C.I. ACEPALMA S.A. TR-d40a73cb-f849 33,38 1563 C.I. ACEPALMA S.A. TR-6b1d2fd3-8282 34,44 1564 C.I. ACEPALMA S.A. TR-fb0a0336-117b 30,5 1565 C.I. ACEPALMA S.A. TR-d8f2a444-4afe 32,88 1566 C.I. ACEPALMA S.A. TR-0283f31d-e930 30,79 1567 C.I. ACEPALMA S.A. TR-4f8aaeb8-c3a6 30,59 1568 Indupalma LTDA Refinery TR-50f3a5dc-5327 704 1569 Indupalma LTDA Refinery TR-97527c2d-0df0 721,1 1570 Indupalma LTDA Refinery TR-a7c5d113-5df2 885,2 1571 Indupalma LTDA Refinery TR-d0e1e6a6-9fad 737,2 1572 Indupalma LTDA Refinery TR-f741816c-50a1 881,1 1573 Indupalma LTDA Refinery TR-1f13d4c7-6371 827,1 1574 Indupalma LTDA Refinery TR-bb99e9cd-8c35 1000 1575 Indupalma LTDA Refinery TR-45774806-5c58 1305,63 1576 Indupalma LTDA Refinery TR-0aadabb8-cbe6 905 1577 Indupalma LTDA Refinery TR-abdb944c-8c00 100

5.8 Non-Conformities Identified during this Audit Timeline for compliance: 1. All non-conformances observed during an audit shall be classified as ‘major’ since all requirements for Supply Chain certification have to be met before granting certification. 2. For Main Assessments, all non-conformances shall be addressed satisfactorily by the operation before certification may be granted by the certification body. If non-conformances are not addressed within three (3) months of the audit, a full re-audit shall be required. The certification body shall assess the effectiveness of the corrective and/or preventive actions taken before closing out the non-conformances. 3. For Annual Surveillance Assessments, non-conformances raised after the certification are serious (i.e. must be considered as a major) and the integrity of the RSPO Supply Chain Certification is at risk. A maximum of one month is to be given to the certified client to satisfactorily address the non-conformance. The certification body shall assess the effectiveness of the corrective and/or or preventive actions taken. Should the nonconformance not be addressed within the one-month maximum timeframe, a suspension or withdrawal of the certificate and a full re-audit may be necessary. 4. If no non-conformances are observed at an audit or when the corrective action plan has satisfactorily addressed raised non-conformance(s), the client shall be recommended for (re-) certification. Non-were raised during this audit.

5.9 Description of the Organizational Management Systems Including organizations, management and operational systems to ensure compliance with the RSPO Supply Chain Certification Systems and Standards as detailed above

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INDUSTRIAL AGRARIA LA PALMA LIMITADA-INDUPALMA LTDA is a company with a solid Integrated Management System based and certified ISO 9001, ISO 14001 and OHSAS 18001 which allows to achieve an improvement in the management of the activities of the organization, both in quality of service offered to its customers and in terms of environmental sustainable development. The Direction is committed to developing a program of chain of custody for mass balance to ensure that traceability Palm oil and palm kernel oil RSPO is maintained throughout the chain and compliance requirements SCC.

To achieve this, the company appoints the engineer Luz Mary Patarroyo Gutiérrez, who have all the powers and resources to implement the program and a training program aimed at creating the best qualification for all workers in the implementation of the program chain of custody by mass balance and involving all staff in achieving the objectives set out in this document.

The organization also has the Sap system that allows to register receipt and delivery of RSPO certified products while maintaining control throughout the supply chain system.

5.10 Final Certification decision by Control Union for the RSPO SCCS Audit of the POM Recommendations made: Yes Summary of non- Non-compliances no were raised during this audit. compliances: Certification status of client: The POM included in the scope of this audit demonstrated full compliance with the RSPO SCCS.

With effect from the certification date given in the RSPOPC certificate, this POM mentioned in the scope of this report is considered to be certified in accordance with the RSPO SCCS.

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PART 6: CERTIFIED ORGANISATION’S ACKNOWLEDGEMENT OF INTERNAL RESPONSIBILITY

6.1 Date of next ASA The provisional date for the next ASA is: March 2018

6.2 Date for Closure of Non-Conformities See sections above for details of NC’s, if any  All major NCs to be closed by: 29/08/2017  All minor NCs to be closed by: Before next surveillance audit

6.3 Signing by the Client I the undersigned, being the most senior relevant management representative of the operation seeking or holding certification, agree with the contents and audit findings as presented in this document.

I also confirm:  Acceptance of liability in execution of the instructions given.  That this company was made aware that the findings of the audit team are tentative; pending review and decision making by the duly designated representatives of Control Union Certifications.  That during the closing meeting all agenda items was covered by the Lead Auditor.

Acknowledged by: Name: Luz Mary Patarroyo Gutiérrez Position: Directora de Gestión de Procesos y Sistemas Integrados Date: 31/07/2017 Signature

6.4 Signing by the Lead Auditor I the undersigned, being the Lead Auditor, confirm that this report is an accurate record of the findings and of the closing meeting. I further confirm that the summary of the findings as presented in this report are a true representation of the actual findings of the audit team.

Acknowledged by: Name: Oscar Javier Lugo Ramos Position: Lead Auditor Date: 20/09/2017 Signature

6.5 Signing by the Certifier I the undersigned, being the Certifier, confirm that the information and conclusions included in this report have been prepared in good faith and that the certification decision has been based upon this information.

Acknowledged by: Name: Muhd Jamalul Arif Position: Certifier Date: 17/10/2017 Signature

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PART 7: APPENDICIES

Appendix 1: Location Map for this Certification Unit From 1.9, the location map(s)

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Indupalma

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

Maps of conservation areas (They are not areas of high conservation value)

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

Appendix 2: Summary of GHG Emissions All data inputs and the use of RSPO PalmGHG Calculator (include the version number) have been verified with the final summary of the net GHG emissions (tCO2e/tCPO) figure in relation to C5.6 Calculation option applied for the reporting: Full Version / Apply November 2005 cut off for LUC / Exclude LUC Emission [Select as applicable]

Summary of Net GHG Emissions

Emissions per tCO2e/tProduct Extraction % Product CPO 0.22 OER 23.77 PK 0.22 KER 4.05

Production t/yr Land use ha FFB processed 176446 OP planted area 8887 OP planted on CPO Produced 41950 NILL peat Conservation 60 (forested) Conservation (non Nill forested) Total

Summary of Field Emissions and Sinks Own Crop Group 3rd Party Total

tCO2e tCO2e tCO2e tCO2e tCO2e tCO2e tCO2e tCO2e /tFFB /tFFB /tFFB /tFFB Emissions Land 0 0 Conversion

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

*CO2 Emissions 0.02 0.02 from Fertiliser **N2O 0.02 0.02 Emissions Fuel 0.73 0.73 Consumption Peat 0 0 Oxidation Sinks Crop -0.42 -0.42 Sequestration Conservation 0 0 Sequestration Total 963.17 963.17

Own Crop Group 3rd Party tCO2e tCO2e tCO2e tCO2e tCO2e tCO2e Emissions tCO2e tCO2e tCO2e /ha /tFFB /ha /tFFB /ha /tFFB Land 0 0 0 77.66 8.74 0.44 0 0 0 Conversion *CO2 0 0 0 Emissions 3.23 0.36 0.02 0 0 0 from Fertiliser **N2O 0 0 0 955.72 0.34 0.02 0 0 0 Emissions Fuel 0 0 0 0.17 0.02 0 0 0 0 Consumption Peat 0 0 0 0 0 0 0 0 0 Oxidation Sinks Crop 0 0 0 -73.61 -8.28 0.42 0 0 0 Sequestration Conservation 0 0 0 0 0 0 0 0 Sequestration Total 963.17 1.17 0.06

Summary of Mill Emissions and Credits tCO2e tCo2e/tFFB Emissions POME 10135.89 57.44 Fuel Consumption 128.05 0.73 Grid Electricity Utilisation 1432.44 8.12 Credits Export of Grid Electricity 0 0 Sales of PKS -24954.06 -141.43 Sales of EFB 0 0 Total -13258.22 -75.14 RSPOPC-SUM-REPORT.F01(4.0) JAN 2017 Page 104 of 107 Control Union (Malaysia) Sdn. Bhd. B-3-1, Prima Klang Avenue, Jalan Kota KS/1,41100, Klang, Selangor. Malaysia. Tel: +603-3377 1600 / 1700

RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

Palm Oil Mill Effluent (POME) Treatment Divert to compost 0% Divert to anaerobic 100% digestion

POME Diverted to Anaerobic Digestion: Divert to anaerobic pond 100% Divert to methane capture 0% (flaring) Divert to methane capture 0% (electricity generation)

Appendix 3: GHG assessment for new plantings GHG assessment report for new plantings developed as per ‘Chapter 6 – Reporting of GHG assessment for new plantings’ within RSPO GHG Assessment Procedure for New Plantings Version 3 was verified by the auditors as part of this evaluation in relation to C7.8 Note: Extract the GHG assessment for new plantings developed by the client under ‘Chapter 6 – Reporting of GHG assessment for new plantings’ in RSPO GHG Assessment Procedure for New Plantings Version 3 and list below.

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

Appendix 5: List of stakeholders

Company name ：Industrial Agraria La Palma - Indupalma Ltda.

Contact：Luz Mary Patarroyo

locallevel

to be be to

respect of respect the at or level,

? (Y/N)

plantation Date of submission：23/06/2017

national national

including displaced displaced including

scope

plantation plantation

(

ith some legal mandate mandate legal some ith valuation

, if any) , if

management at the the at management

ons [including migrant workers] migrant [including ons

evaluation

NGOs that are active in active are that NGOs

national level level national

-

orkers and workers’ and orkers

mallholders

Statutory bodies w bodies Statutory the over in Peoples Indigenous of Representatives the of environs the evaluated communities local communities W organizati S Local of aspects or environmental social plantation or of social respect in active are that NGOs of aspects environmental the at management sub Others e during Consulted Stakeholder NAME - Contact Name E-mail address Full Postal Address or a) b) c) d) e) f) g} i) organisation or other means of individual contact

Organización Sindical Neil Bolaño [email protected] 3156289824 X Y PJAC la Llana German Dario 3157705100 X Y Aamaris PJAC Los Ortega Yurleny Cardenas 3178506939 X Y Pineda PJAC Puerto Carreño Cecilia Guerrero 3156827344 X Y Martinez PJAC la Palma OVIDIO PRADA 3162278202 X Y

Vellasan Edilma Mejia [email protected] 3174309981 X N Palmesan Leonidas Duran [email protected]– 3184279336 X Y [email protected] Cooyirec Renet Luna [email protected] 3182823199 X N Bonanza Luis Fernando Mota [email protected] 3155773706 X Y El Palmar Alva Luz lamus [email protected] 3178542845 X Y Cooperativa Diego luis Sandoval 3102340656 X N agropecuaria Madre Tierra Agroindustriales El NAZARIO JAIMES [email protected] Celular: 3172440191 X Y Palmar S.A.S LAGOS Tel. Fijo: 5646510

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RSPO Principles & Criteria Annual Surveillance Assessment Report Report Number CU827322

Honorio Jerez Honorio Jerez honoriojerezrodriguez@hotmail. 3188135621 X N com Ernesto Perdomo ERNESTO PERDOMO [email protected] 3164736197 X N Barajas BARAJAS Julio Cesar Mantilla JULIO CESAR [email protected] 3164645135 X N Rodriguez MANTILLA RODRIGUEZ Alcalde Municipal San Pedro Rafael alcaldia@sanalberto- 317 6590010 X N Alberto Guevara cesar.gov.co

Secretario de Ricardo Antonio sec.gobierno@sanalberto- 317 7729453 X N Gobierno Alcaldía San Lobo cesar.gov.co Alberto Secretario de Salud Sal Miguel Angel contactenos@sanalberto- 301 5760063 X N Alberto Sotomayor cesar.gov.co

Comisaria de Familia Gloria Solange Avila comisariadefamilia@sanalberto- 318 5323629 X N cesar.gov.co POLICIA SAN ALBERTO Teniente Capitán 3013221938 X N Jesus Melo CoorpoCesar Kaleb Villalobos direcciongeneral@corpoce (5) 5748960 X N Brochel sar.gov.co FEDEPALMA Jens Meza tel 3138600 X N CENIPALMA (1) 2088660 X N GUIAS COLOMBIA Carolina Olarte (1) 6183536 X N 3208994211 GUIAS COLOMBIA Angela Rivas 57 (1) 2183449 ext X N 114 57 320 7514375 La Cas Flor Maria Rangel [email protected] Cra 12 No. 9-06 PBX: X N Guerrero (57 7)7238300 Ext: 1000 San Gil - Sder FAX: (57 7)7238300

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