SIDMA STEEL SA

Tax Certificate for the fiscal year 2011

SIDMA S.A., according to the Athens Stock Exchange regulation, art. 4.1.3.1 and according to law 2238/1994 article 82 par. 5, announces that, the tax audit for the fiscal year 2011 has been conducted by the certified auditor and an “unqualified” tax certificate has been issued for the Company.