(U.S. Comprehensive Environmental Response, Compensation and Liability Act)CERCLA (U.S. Resource Conservation and Recovery Act)(U.S. Clean Water Act)

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1 1966 (U.S. National Traffic and Motor Vehicle Safety Act) (National Highway Traffic Safety Administration) (U.S. Clean Air Act) (California Air Resources Board) LEV III

2 (U.S. Comprehensive Environmental Response, Compensation and Liability Act)CERCLA (U.S. Resource Conservation and Recovery Act)(U.S. Clean Water Act) (U.S. Safe Drinking Water Act) (U.S. Resource Conservation and Recovery Act) (U.S. Clean Air Act) 2013 MACT 2010 Title V Title V 75, ,000 99

3 ,000 (U.S. Occupational Safety and Health Act) (U.S. Occupational Safety and Health Act) CERCLA Title III Nexteer Automotive Poland sp. z o.o (Supreme Court of Poland) (Supreme Administrative Court of Poland)(Constitutional Tribunal of Poland) 100

4 (Act on the Freedom of Business Activity) (i)(ii)(iii)(iv) (v)(vi)(vii) (viii) (ix) (x) (a)(b) (c) (d) abe f (e)(f)(g)(h) (i)(ii)(iii) 101

5 (i) (ii)(iii) (iv)(v)(vi) (vii) 5 50 (i) (ii) (iii)(iv)

6 KatowiceKSEZ KSEZ KSEZ KSEZ (i) (ii) ,484,000 42,121,000 (i) (Environmental Protection Act)(ii) (Act on Waste) (iii) (Water Act) (EU Integrated Pollution Prevention and Control Directive Scheme) 103

7 10 1 5, / ŚR 187/ ŚR 687/

8 / / ŚR 536/ ŚR/95/ ŚR/710/ (Industrial Property Law) (Copyright and Neighboring Rights) Alicante(Office for Harmonization in the Internal Market) 19% 105

9 19% 5% 2 10% OECD KSEZKSEZ (i)(ii)(iii) (iv)(v)(vi) 23%0%5% 8% 2006/ %7% 25%10% 106

10 (0.5%) 1% 2% (2%) ,000 (i) (ii)(iii) (iv) (Mass Redundancy Act) (i) (ii)10% (iii)

13 [1997]267 [1997]

14 [2004]20(i)(ii)(iii) [2004]

15 [2005] [2006] [2005] [2010]

19 (1)(2)(3) (4)(5)(6) (7) (8)(9)

21 % 25% 15% [2008] [2007] (1) 5 15% % % % % % 24% % (2) 118

22 % %

23 % 13%0% 17%17% 17% % 5%1% 5%7% 7% [1984]174 3% 3%3% 3% [2010]98 120

24 2% 2% 2% %2% 2% [2008] % %5% [2009]

25 Steering Holding Pte. Limited Steering Holding Pte. Limited10% (i) (ii) 122

26 Steeringmex, S. de R.L. de C.V.Steeringmex Steeringmex NOMSSteeringmex 1993 (Foreign Investment Law of 1993)1998 (Regulations to the Foreign Investment Law and the National Registry of Foreign Investments of 1998) Steeringmex (i) (ii)(iii) 3,493,603,

27 49% (National Commission of Foreign Investments) 2003 (Decree for the Support of the Competitiveness of the Terminal Automotive Industry and the Promotion of the Development of the Internal Automobile Market of 2003) SteeringmexNuevo LeónChihuahua Nuevo León % % 57/2010 Chihuahua 100% (Public Registry of Property and Notaries) (State Institute for Adult Education) 100% %

28 (Customs Law of 1995) (Tax Administration Service)(Importers Registry)(Federal Taxpayers Registry) (Harmonized System) (Importers Registry of Specific Sectors) (Decree that Establishes the Mexican Digital Office of Foreign Trade) Steeringmex2006(Decree for the Promotion of the Manufacturing, Maquila and Export Service Industry of 2006)IMMEX IMMEX (i) (ii) IMMEXIMMEX 500,000 10% IMMEX IMMEX 125

29 IMMEX IMMEX Steeringmex 2002 (Decree Establishing Different Sector Promotion Programs of 2002)PROSECPROSEC PROSEC PROSECPROSEC 1992(Federal Consumer Protection Law of 1992) (i) (ii) 428,

30 60 20% 1972(Federal Firearms and Explosives Law of 1972) (Ministry of National Defense)Steeringmex

31 1984 (General Health Law of 1984) (Ministry of Health) (Agreement No.141) (Determines the Establishments that are Subject to a Notice on the Commencement of Operations) 2012Chihuahua (Chihuahua State Health Law of 2012) (El Marqués, Querétaro) 2008 Querétaro Querétaro (i)(ii) (El Marqués, Querétaro) 2009 Querétaro El Marqués (El Marqués, Querétaro) 2009 Querétaro El MarquésQuerétaro El Marqués 128

32 (Ciudad Juárez, Chihuahua) 2011 Chihuahua (Ciudad Juárez, Chihuahua) 1996 Chihuahua (Sabinas Hidalgo, Nuevo León) 2000 Nuevo León Sabinas Hidalgo NOMS SteeringmexNuevo LeónChihuahuaQuerétaro Steeringmex 1988 (General Law on Ecological Balance and Environmental Protection of 1988) NOMS Steeringmex 129

33 (National Waters Law of 1992) 130

34 2003(General Law for Prevention and Integral Management of Wastes of 2003) 131

35 850,000 Ciudad JuárezChihuahua (Industrial Property Law of 1991) (i)(ii) (iii)(iv) 132

36 (i)(ii) (iii) (iv)(v) 1997 (Federal Copyright Law of 1997) (i) (ii) (Federal Fiscal Code of 1981) 133

37 (Income Tax Law of 2002) 30% SteeringmexIMMEX Steeringmex 2002IMMEX IMMEX IMMEX (i) 2002 (Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of the Organization for Economic Co-operation and Development) (ii) 1% IMMEX(i) 6.9% IMMEX(a)(b) (c)immex (ii) IMMEX6.5% IMMEX IMMEX 134

38 2007 (Flat Tax Law of 2007) 17.5% (Value-Added Tax Law of 1978) 0% 11% 16% 2007(Tax on Cash Deposits Law of 2007) 15,000 3% 10% 135

39 SteeringmexQuerétaroNuevo LeónChihuahua Querétaro 1.6%Nuevo León 3% Chihuahua 1% 2.6% Steeringmex Ciudad JuárezChihuahua 0.2% 0.6% Sabinas HidalgoNuevo León 0.3% 1970 (the Federal Labor Law of 1970)1995 (Social Security Law of 1995) 1972 (Law of the National Housing Fund Institute of 1972)NOMS (Ministry of Labor and Social Welfare)(Federal Regulations on Safety, Hygiene and Work Environment) Steeringmex Ciudad JuárezChihuahua El MarquésQuerétaroSabinas HidalgoNuevo León (Conciliation and Arbitration Board) 136

40 (i) 3 (ii)(seniority premium)12 (iii) 20 (National Workers Housing Fund Institute) 1972 (i)(ii)(iii) (National Workers Consumption Find Institute)

41 1997 NOM-020- STPS-2011 (i) (ii) (Ministry of Labor and Social Welfare) NOM-025-STPS-2008 NOM-25 NOM-25 (El Marqués, Querétaro) 2012 QuerétaroQuerétaro (Sabinas Hidalgo, Nuevo León) 2009 Nuevo León(Urban Development Law of the State of Nuevo León of 2009) (i)(ii) 138

42 (Ciudad Juárez, Chihuahua) 2011 Chihuahua(Sustainable Urban Development Law of the State of Chihuahua of 2011) (El Marqués, Querétaro) 2012 Querétaro(Urban Code of the State of Querétaro of 2012) (El Marqués, Querétaro) 2009 Querétaro El Marqués(Construction Regulation of the Municipality of El Marqués, Querétaro of 2009) (Sabinas Hidalgo, Nuevo León) 2009 Nuevo León(Urban Development Law of the State of Nuevo León of 2009) (i)(ii) (iii)(iv) (Sabinas Hidalgo, Nuevo León) 2009 Nuevo León (i)(ii) (iii)(iv) (v) 139

43 (Ciudad Juárez, Chihuahua) 2011 Chihuahua 2013 Juárez(Construction Regulation of the Municipality of Juárez of 2013) (Ciudad Juárez, Chihuahua) 2013 Juárez 140

(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) 60.99%39.01%

48.55% 1998 19986 30%20086 2009 2009 200 (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) 60.99%39.01% 200820092010 772 928960200820092010 1512928 201 1. 20091222(2009)7267 20042008 16,980,954.02