"Austrian Banking Restructuring and Resolution Act" (BaSAG)

As notified in the ad hoc releases of November 28th, 2014 and December 23rd, 2014, Heta Asset
Resolution AG (HETA) is working on a liquidity- and wind-down-plan that has to meet the requirements
of the Bundesgesetz zur Schaffung einer Abbaueinheit (Federal law for creation of a wind-down unit;
GSA) to wind-down the assets of Heta in a proper, best and quickest-possible manner. Such liquidityand
wind-down-plan will also affect the financial statements 2014 of Heta. In that respect, Heta
conducts an asset quality review (AQR) with the aim to re-evaluate its assets in consideration of the
aim to wind-down the assets of Heta in a proper, best and quickest-possible manner.