BOARD RESOLUTION

BLUE AURORA SOLUTIONS INC.

We, the undersigned, being a majority of the members of the Board of Directors of
BLUE AURORA SOLUTIONS, INC. (the “Corporation”), a corporation duly organized and
existing under and by virtue of the laws of the Republic of the Philippines, with office address
at 283 Haig Street, Barangay Daang Bakal, Mandaluyong City, do hereby certify that at a duly
constituted special meeting of the Board of Directors held on November 23, 2023, at which
meeting majority of the members of the Board of Directors were present and acting throughout,
the following resolutions, by unanimous affirmative vote, were approved and adopted:

APPROVAL FOR THE APPLICATION OF THE CORPORATION’S PERMIT-TO-USE

(“PTU”) OF COMPUTERIZED ACCOUNTING SYSTEM (“CAS”) WITH THE BUREAU
OF INTERNAL REVENUE (“BIR”)

“RESOLVED, that BLUE AURORA SOLUTIONS INC. (the “Corporation”) is

hereby authorized to process, apply for, and/or secure Permit-To-Use (“PTU”) of
Computerized Accounting System (“CAS”) from the Bureau of Internal Revenue
(“BIR”) and other Government Agencies/Offices, as well as any and all
transactions relative thereto or that which are necessary to accomplish the said
objective;

RESOLVED FURTHER, that the Corporation hereby appoints Mr. Jayson Jay
O. Pagulong as the Corporation’s duly Authorized Representative/Signatory of the
and is hereby empowered to transact, liaise with, deal, negotiate, pay any
charges/fees in relation thereto and accomplish, sign, and execute any and all
reportorial requirements in relation thereto;

RESOLVED FURTHER, that the specimen signature of the above-named

Authorized Representative/Signatory of the Corporation are indicated hereunder:

NAME SIGNATURE

Jayson Jay O. Pagulong

RESOLVED FURTHER, that Mr. Jayson Jay O. Pagulong is empowered to

process, submit, pick-up, claim, collect, receive, make, or sign any document,
papers, forms, and other written instruments, as well as to carry out into effect any
relevant transactions and to perform any act, things, matters or deeds necessary or
incidental for the furtherance of the authorities herein granted.

RESOLVED FINALLY, that the Corporate Secretary of the corporation be

allowed to issue certification in accordance to the foregoing resolution.”

APPROVED AND SIGNED by the undersigned Members of the Board of Directors on

November 23, 2023.

SAUL MOLLA CUESTA NICO JOSE S. NOLLEDO

Chairman/Director Director
TIN: 755-464-222-000 TIN: 201-976-186-000

JUAN FERNANDO GABRIEL G. BAUTISTA

Director
TIN: 321-860-693-000
Attested by:

MARK S. GORRICETA
Corporate Secretary
TIN: 191-642-808-000
Republic of the Philippines )
______________________) S.S.

SUBSCRIBED AND SWORN to before me, a Notary Public for and in

_____________________, this _____ day of ____________________, affiants exhibiting to me
their respective Competent Evidence of Identity as follows:

Name Competent Evidence of Identity Date and Place of Issuance

December 30, 2019 (Spain,
Saul Molla Cuesta Passport Number: PAK296972
DGP – 46547L6P1)
Juan Fernando Gabriel December 15, 2018, DFA
Passport Number: P9947097A
G. Bautista NCR East
Nico Jose S. Nolledo Passport Number: P7102357B July 3, 2021, DFA Manila
January 24, 2030, DFA
Mark S. Gorriceta Passport Number: P4531123B
Manila

Doc. No. _____;

Page No. _____;
Book No. _____;
Series of 2023.