SECTION 621

The contributionsauditor shall prepare, under his professional responsibility a report that describes each contribution and/or special benefits, statingits value, specifiesthe method of appraisal used and the reasons for such choice, establishes that the value of contributions and/or special benefits corresponds, at least, and thenominal value of the shares to be issued. He may be assisted in the performance of his duties by one or more experts of his choice. These experts’ fees shall be borne by the company. P. 169 of 267 In the event the contributions auditor is unable to establish the value of special benefits, he shall analyze their consistency and impact thereof on the situation of shareholders.