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Informe de la firma de contabilidad pública registrada independiente a los socios de la


asociación TIMWEN

hemos auditado los balances de la sociedad TIMWEN a partir del 1 de junio de 2012 y el 2 de
junio de 2011, y los estados de ingresos e ingresos integrales, el patrimonio de los socios y los
flujos de efectivo relacionados para cada uno de los años en el período de tres años finalizado
en enero 1, 2012. La gerencia de la sociedad es responsable de estos estados financieros.
Nuestra responsabilidad es expresar una opinión sobre estos estados financieros con base en
nuestras auditorías.

realizamos nuestras auditorías de acuerdo con los estándares de la junta de supervisión de


contabilidad de la compañía pública (estados unidos). Esas normas requieren que
planifiquemos y realicemos las auditorías para obtener una seguridad razonable sobre si los
estados financieros están libres de errores significativos. nuestras auditorías de los estados
financieros incluyeron el examen, a modo de prueba, la evidencia que respalda los montos y
revelaciones en los resultados financieros, la evaluación de los principios contables utilizados y
las estimaciones significativas hechas por la administración, y la evaluación de la presentación
general de los estados financieros. Nuestras auditorías también incluyeron la realización de
otros procedimientos que consideramos necesarios en las circunstancias. Creemos que
nuestras auditorías proporcionan una base razonable para nuestra opinión.

En nuestra opinión, los estados financieros mencionados anteriormente presentan de manera


justa, en todos los aspectos importantes, la posición financiera de TIMWEN Partnership al 1 de
enero de 2012 y el 2 de enero de 2011 y los resultados de su operación y flujos de efectivo
para cada uno de los años. en el período de tres años finalizado el 1 de enero de 2012, de
conformidad con los principios contables generalmente aceptados en los Estados Unidos de
América.

contadores públicos, contadores públicos autorizados

Toronto, Ontario

febrero 29,2012
41

DELOITTE

Audit report of consolidated annual accounts

to the shareholders of banco bilbao vizcaya argentaria, S.A:

We have audited the consolidated annual accounts of banco bilbao Vizcaya Argentaria, S.A.
(hereinafter, the "Bank") and the companies that together with the Bank form the Argentine
Group Banco Bilbao Vizcaya (hereinafter, the "Group" see note 3), which comprises the
consolidated balance sheet as of December 31, 2013, the consolidated loss and guarantee
account, the consolidated statement of recognized income and expenses and the consolidated
report for the year ended on that date. As indicated in note 1.2 of the attached report, bank
administrators are responsible for the formulation of the group's annual accounts, in
accordance with international financial reporting standards, adopted by the European Union,
and other provisions of the regulatory framework. of financial information applicable to the
group. Our responsibilities are to express an opinion on the aforementioned consolidated
annual accounts as a whole, based on the work carried out in accordance with the regulations
governing the current account auditing activity in Spain, which requires the examination,
through the carrying out of selective tests, of the supporting evidence of the consolidated
annual accounts and the evaluation of whether its presentation, the accounting principles and
criteria used and the estimates made are in accordance with the regulatory framework of
financial information that results from application.

In our opinion, the accompanying consolidated annual accounts for 2013 express, in all
significant respects, the true image of the consolidated equity and the consolidated financial
position of the bilbao vizcaya argentaria group as of December 31, 2013, as well as the
consolidated results. of its operations and of the consolidated cash flows corresponding to the
annual fiscal year ending on said date in accordance with international financial reporting
standards, adopted by the European Union, and provisions of the regulatory framework for
financial information that result from its application.

The accompanying consolidated management report for fiscal year 2013 contains the
applications that the bank's administrators consider to be relevant to the situation of the
group, the evacuation of its businesses and other matters and is not an integral part of the
consolidated annual accounts. We have verified that the accounting information contained in
the aforementioned consolidated management report is consistent with the consolidated
annual accounts for 2013. Our work as auditors is limited to the verification of the
consolidated management report with the scope mentioned in this paragraph and does not
include the revision of information other than that obtained from the accounting records of
banco bilbao vizcaya argenttaria, SA and of the companies that make up, together with the
Bank, the Group

In our opinion, the accompanying consolidated annual accounts for 2013 express, in all
significant respects, the true image of consolidated equity and of the consolidated financial
situation of the bilbao vizcaya argentaria group as of December 31, 2013, as well as the
consolidated results. of its operations and of the consolidated cash flows corresponding to the
fiscal year ending on that date, in accordance with the international financial reporting
standards resulting from the application