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In order to address the request by Hager Security SAS for a VAT refund in Romania, we

state the following:

Celestica Romania manufactures smoke detectors for Hager Security, which are
exclusively delivered to Hager Security. The smoke detector contains an electronic
assembly which is built into a plastic case. This electronic assembly contains a smoke
capture chamber consisting of 3 plastic components and 2 optical and electrical sensors
connected to the smoke detector motherboard.
The company GREINER ASSISTEC SRL was chosen for the manufacture of the 3
plastic components of the smoke detection chamber. For the manufacture of the 3 plastic
components, Grainer needed custom-made plastic injection molds, which are going to be
the property of Hager Security as they were designed by the latter and can only be used
for the manufacture of the components for this type of smoke detector.
As such, Celestica ordered the above mentioned molds from Greiner Assistec SRL, based
on the order received from Hager Security. The respective molds are property of
Hager Security and are located in Romania, in the production plant of GREINER
ASSISTEC SRL (LT. D. LAZEA Street, No. 408 RO-117430 Leresti, Arges county),
where they are used for the manufacture of the plastic components needed by Celestica
Romania for the manufacture of the smoke detector intended for the exclusive sale to
Hager Security.
We attach the order received from Hager Security, the order issued by Celestica Romania
to GREINER, as well as the corresponding invoices.
We state that the invoice no. 180009402/26.02.2016 was paid in full by Hager Security
SAS.
We state that the original invoice no. 180009402 sent by Hager Security as PDF is
erroneously dated on 26.02.2015, the actual invoice date being 26.02.2016.