1. Wage earners Collective insurance schemes 2015-011

2. Wage earners - agreements IncidentPrecondition SicknessAGS Work injuryTFA Retirement pension Death SAF-LO Collective Pension DeathTGL Work shortageCareer readjustment insurance Parental leaveFPT overview 22015-01

3. The insurance enters into effect after 90 days’ qualification period For the duration of employment Absence up to 6 months in succession Applies at most until the age of 65 During employment - illness AGS 32015-01

4. Illness - AGS 7,5 pba 20 pba 30 pba salary 14 365 Age 65 64% sickness compensation ca 15% AGS monthly comp 80% sick pay 75% sickness benefit 1 80% sickness benefit 32,5% AGS 65% AGS ca 10% AGS day comp days 15-360 80% sick pay AGS 42015-01

5. Occupational pension - wage earners From the month of the employee's 25th birthday Applies irrespective of the type of employment Annual premium Waiver of premium Individual choice of fund manager Flexible drawing of pension Right to move Fora administers Avtalspension SAF-LO 52015-01

6. SAF-LO Collective Pension - wage earners 25 age 65 55 Premium 435,750 SEK/year 7,5 iba Lifelong or temporary pension 30 % 4,5 % SALARY The employer can pay supplementary premiums Avtalspension SAF-LO 62015-01

7. Parental allowance supplement - wage earners Agreement between the Confederation of Swedish Enterprise and the Swedish Trade Union Confederation Applies from 01/01/2014 Remuneration in connection with parental leave Qualifying period 12-24 months. A remuneration period until the child is 18 months old. 10% of SGI (sickness benefit) up to 10 price base amounts Föräldrapenningtillägg (FPT) 7 AFA Insurance administers and pays out the remuneration 2015-01

8. Right to remuneration Föräldrapenningtillägg (FPT) 8 During a reference period of four years Employed for at least 12 months - right to remuneration for a maximum of 60 days Employed for at least 24 months - right to remuneration for a maximum of 180 days Applies in the event of A continuous period of parental leave 18 months after the birth of the child 2015-01

9. Work Injury - compensation Statutory Life annuity < 7.5 pba Certain costs Compensation in the event of death TFA Life annuity > 7.5 pba Compensation for loss of income (accidents at work only) Costs Non-profit compensations Compensation in the event of death Lag/TFA 92015-01

10. Work Injury - compensation When?StatutoryTFA During period of acute illness Certain costsAccidents at work - costs - compensation for loss of income - pain and suffering Occupational disease - costs Travel accidents - costs - pain and suffering In the case of disability Life annuity < 7.5 pba Life annuity > 7.5 pba Future extra costs Disability compensation In the case of rehabilitation Certain costs In the event of deathFuneral grant Survivor's life annuity Funeral costs Loss of support Relative's psychological problems Lag/TFA 102015-01

11. During employment - wage earners 8 hours/week Retirement pension In the case of leave of absence, special rules apply TGL tjänstegrupplivförsäkring 112015-01

12. General beneficiaries - TGL Estate Spouse, partner/cohabitant Another partner/cohabitant Child(ren) Child(ren) under age 21 + + Funeral grant ½ pba Child benefit 2 - ½ pba Basic benefit 6 - ½ pba TGL tjänstegrupplivförsäkring 122015-01

13. Work shortage - Career readjustment insurance Career readjustment supportAGB Measures to obtain a new jobA lump sum is paid when the employment ends 0.3% (0.6% local collective agreement companies) Omställningsförsäkring 132015-01

14. Termination of employment due to work shortage Incident Salary full time18,700 SEK/month Age62 years Compensation UIF 680 SEK x 22 days14,960 SEK/month From AGB 47,100 SEK Omställningsförsäkring 142015-01

15. Summary - Wage Earners overview age 55 Early drawing age 55 Phasing out ASL age 25age 65 SAF-LO collective pension (temp/lifelong) Statutory pension Defined premiums AGS TFA TGL Working hours as well as travel to and from work Career insur. Career readjustment support age 40 AGB 15 FPT 2015-01

16. To consider - wage earners Incident New employees Report all newly employed wage earners to Fora Information Which insurance schemes are included in the employment Choice of pension according to circular from Fora Illness Notify illness to FK in the case of illness > 14 days Certification of employment situation In the case of sickness compensation - inform about the insurance that applies until reaching age 65 Work injury Obligation to notify to FK Certification of employment situation to AFA insurance Parental leave Certification of employment situation to AFA insurance Death Certification of employment situation to AFA insurance Pension The respective company contacts the employee approx. 3 months before retirement 2015-0116 Overview