SECTION 144

After approving the summary financial statements and recordingthe existence of distributable funds, the general meeting shall determine: - where appropriate, allocations to optional reserves; - the amount of profits to distribute to, as the case may be, shares or equity interests; P. 48 of 267 - The amount to be carried forward, if any. The portion of profits attributable to each share or equity interestiscalleddividend. Any dividend paid in violation of the rules set forth in this article shall be afictitious dividend.