Electronics Line 3000 : Shareholders Notice: Purchase of Electronics Line 3000 Shares by RISCO Ltd.

ELECTRONICS LINE 3000 LTD Ladies and Gentlemen:

Re: Purchase of Electronics Line 3000 Shares by RISCO Ltd.
Dear shareholder, pursuant to merger agreement dated as of June 26, 2015 (the "Merger Agreement"), by and among RISCO Ltd. ("RISCO"), Risco Line Ltd. ("Risco Line") and Electronics Line 3000 Ltd. (the "Company"), RISCO purchases the entire issued share capital of the Company, such that the Company shall became a wholly-owned subsidiary of RISCO and its controlling shareholders (the "Merger"). Capitalized terms used but not defined herein shall have the respective meanings set forth in the Merger Agreement.
We hereby outline the main terms of the Withholding Tax Ruling, which was granted to the Company on September 8, 2015, with regard to the Merger, as follows:
1.1 The Company is an Israeli company incorporated in 2002, whose shares have been trading on the Frankfurt Stock Exchange ("FSE") since December 11, 2005. The listed shares are held by Clearstream Banking, AG, Frankfurt, as a trustee for the registration of the Company's shares on the FSE ("Nominee Company"). Risco Line is an Israeli company established for the purpose of Merger, is wholly owned by RISCO.
1.2 Under the Merger Agreement, RISCO agreed to purchase all of the Company's outstanding shares , which are held by minority shareholders, in consideration of
€0.46 per share (the "Shares"), such that the total consideration paid in cash by RISCO for the Shares will be approximately €2.3 million (the "Total Merger Consideration").
1.3 102 Capital Management has been appointed by the Company as an Israeli paying agent, who will be responsible for the remittance of the Israeli taxes to the Israeli Tax Authority (respectively, the "Israeli Tax Paying Agent" and the "ITA"). The Israeli Tax Paying Agent will withhold at source 26.5% of the Total Merger Consideration to be paid to the Shareholders (the "Withheld Tax Amount").
1.4 The payment of the Total Merger Consideration less the Withheld Tax Amount to the minority shareholders will be made by RISCO through biw Bank für Investments und Wertpapiere AG, Willich, Germany (the "Paying Agent"), who will be responsible for transferring the Total Merger Consideration less the Withheld Tax Amount from RISCO to the shareholders of the Company via the systems of Clearstream Banking AG, Frankfurt (Germany).
1.5 Shareholders, who are not Israeli residents, may apply (as formerly detailed in the Proxy Statement published by the Company on June 26, 2015 the Israeli Tax Paying Agent, in order to request that the Withheld Tax Amount is refunded to them. All applications must be filed with the Israeli Tax Paying Agent until December 28, 2015 (the "Tax Drop Date"), and include the following documents (collectively, the "Required Documents"):
1.5.1 Bank statement, to where the Total Merger Consideration will be remitted, updated to the Closing Date, detailing: the bank details, the branch and account numbers, the account holder name and the number of Shares listed on the FSE held in that bank account.
1.5.2 A declaration, in the form attached as Addendum A, stating the following:
1.5.2.1 The Shareholder is not an Israeli resident.
1.5.2.2 The applicant is the beneficial owner of the Shares.
1.5.2.3 The Shareholder's investment was not made through his 'permanent establishment' in Israel.
1.5.3 A copy of the applicant's identification documents as follows:
1.5.3.1 For a person: a passport or an identity card from his country of residence.
1.5.3.2 For a company: a certificate of incorporation from its country of residency.
1.5.4 A Shareholder whose portion of the Total Merger Consideration exceeds
$100,000 and/or has indicated in his declaration that he has an Israeli citizenship, shall provide a residency certificate, signed by the tax authorities in his country of domicile.
1.6 All Required Documents must be sent to the offices of the Israeli Tax Paying Agent by the end of the Tax Drop Date, via email to [e-mail] or by fax to fax number [phone]. Upon receiving the Required Documents which indicate, to the Israeli Tax Paying Agent' satisfaction, that the Shareholder is a resident of a country other than Israel, it will transfer the Withheld Tax Amount to the bank account indicated in the Required Documents.

1.7 The portion of the Withheld Tax Amount, which is held by the Israeli Tax Paying Agent for a Shareholder, who has not provided the Required Documents by the end of the day on the Tax Drop Date, will be remitted to the ITA on December 31, 2015. 1.8 Any Shareholder whose portion of the Withheld Tax Amount has been remitted to the ITA, as a result of failure to produce the Required Documents, will then be required to apply to the ITA and request a tax refund by himself.

Sincerely yours, Electronics Line 3000 Ltd.

Addendum A

DECLARATION OF STATUS FOR ISRAELI INCOME TAX PURPOSES

You are receiving this form "Declaration of Status For Israeli Income Tax Purposes" as a holder of ordinary shares, NIS 0.01 par value per share (the "Shares") of ELECTRONICS LINE 3000 LTD. ("ELECTRONICS LINE"), in connection with the Merger of ELECTRONICS LINE with RISCO LINE LTD (the "Purchaser"), a company incorporated under the laws of Israel and a wholly-owned subsidiary of RISCO LTD, a company organized under the laws of Israel ("Merger Sub" and the "Merger", respectively).

By completing this form in a manner that would substantiate your eligibility for an exemption from Israeli withholding tax, you will allow Merger Sub, Merger Sub paying agent, Merger Sub's Israeli withholding tax agent, your broker or any other withholding agent, or their authorized representatives to exempt you from Israeli withholding tax.

PART I	Identification and details of Shareholder (including Eligible Israeli Brokers) (see instructions)
1. Name:	2. Type of Shareholder (more than one box may be applicable):
(please print full name)	Corporation (or Limited Liability Company) Individual Trust Partnership Other:	Bank Broker Financial Institution
3. For individuals only:	4. For all other Shareholders
Date of birth: / / month / day / year	Country of incorporation or organization:
Country of residence:	Registration number of corporation (if applicable):
Countries of citizenship (name all citizenships):
Taxpayer Identification or Social Security No. (if applicable):	Country of residence:
5. Permanent Address (state, city, zip or postal code, street, house number, apartment number):
6. Mailing Address (if different from above):	7. Contact Details: Name: Capacity: Telephone Number (country code, area code and number):
8. I hold the Shares of the Company (mark X in the appropriate place): directly, as a Registered Holder through a Broker. If you marked this box, please state the name of your Broker:
9. I hold less than 5% of the Company's issued shares. Yes No 
PART II	Declaration by Non-Israeli Residents (see instructions)  Eligible Israeli Brokers should not complete this Part II
A. To be completed only by Individuals. I hereby declare that: (if the statement is correct, mark X in the following boxes) A.1 I am NOT and at the date of purchase of my Shares was not a "resident of Israel" for tax purposes as defined under Israeli law and provided in Appendix A attached hereto, which means, among other things, that: • The State of Israel is not my permanent place of residence, • The State of Israel is neither my place of residence nor that of my family, • My ordinary or permanent place of activity is NOT in the State of Israel and I do NOT have a permanent establishment in the State of Israel, • I do NOT engage in an occupation in the State of Israel, • I do NOT own a business or part of a business in the State of Israel, • I am NOT insured by the Israeli National Insurance Institution, • I was NOT present (nor am I planning to be present) in Israel for 183 days or more during this tax year, • I was NOT present (nor am I planning to be present) in Israel for 30 days or more during this tax year, and the total period of my presence in Israel during this tax year and the two previous tax years is less than 425 days in total;

A.2 I acquired the Shares on or after the initial public offering of ELECTRONICS LINE on the Frankfurt Stock Exchange (i.e., December 11, 2005).
B. To be completed by Corporations (except Partnerships and Trusts). I hereby declare that: (if correct, mark X in the following boxes)
B.1 The corporation is NOT and at the date of purchase of its Shares was not a "resident of Israel" for tax purposes as defined under Israeli law and provided in Appendix A attached hereto, which means, among other things, that: • The corporation is NOT registered with the Registrar of Companies in Israel, • The corporation is NOT registered with the Registrar of "Amutot" (non-profit organizations) in Israel, • The control of the corporation is NOT located in Israel, • The management of the corporation is NOT located in Israel, • The corporation does NOT have a permanent establishment in Israel, and • No Israeli resident holds, directly or indirectly via shares or through a trust or in any other manner or with another who is an Israeli resident, 25% or more of any "means of control" in the corporation as specified below: o The right to participate in profits; o The right to appoint a director; o The right to vote; o The right to share in the assets of the corporation at the time of its liquidation; and o The right to direct the manner of exercising one of the rights specified above; B.2 The corporation acquired the Shares on or after the initial public offering of ELECTRONICS LINE on the Frankfurt Stock Exchange (i.e., December 11, 2005).
C. To be completed by Partnerships. I hereby declare that: (if correct, mark X in the following boxes)
C.1 The partnership is NOT and at the date of purchase of its Shares was not a "resident of Israel" for tax purposes as defined under Israeli law and provided in Appendix A attached hereto, which means, among other things, that: • The partnership is NOT registered with the Registrar of Partnerships in Israel, • The control of the partnership is NOT located in Israel, • The management of the partnership is NOT located in Israel, • The partnership does NOT have a permanent establishment in Israel, • NO Israeli resident holds, directly or indirectly via shares or through a trust or in any other manner or with another who is an Israeli resident, 25% or more of the rights in the partnership, and • NO partner in the partnership is an Israeli resident; C.2 The partnership acquired the Shares on or after the initial public offering of ELECTRONICS LINE on the Frankfurt Stock Exchange (i.e., December 11, 2005).
D. To be completed by Trusts. I hereby declare that: (if correct, mark X in the following boxes)
D.1 The trust is NOT and at the date of purchase of its Shares was not a "resident of Israel" for tax purposes as defined under Israeli law and provided in Appendix A attached hereto, which means, among other things, that: • The trust is NOT registered in Israel, • The settlor of the trust is NOT an Israeli resident, • The beneficiaries of the trust are NOT Israeli residents, and • The trustee of the trust is NOT an Israeli resident; D.2 The trust acquired the Shares on or after the initial public offering of ELECTRONICS LINE on the Frankfurt Stock Exchange (i.e., December 11, 2005).
PART III	Declaration by Israeli Bank, Broker or Financial Institution (see instructions)  Non-Israeli Residents should not complete this Part III

I hereby declare that: (if correct, mark X in the following box) I am a bank, broker or financial institution that is a "resident of Israel" within the meaning of that term in Section 1 of the Ordinance (See Instruction II), I am holding the Shares solely on behalf of beneficial shareholder(s) and I am subject to the provisions of the Ordinance and the regulations promulgated there under relating to the withholding of Israeli tax, including with respect to the cash payment (if any) made by me to such beneficial shareholder(s) with respect to Shares in connection with the Merger.
PART IV	Certification. By signing this form, I also declare that:
• I understood this form and completed it correctly and pursuant to the instructions. • I provided accurate, full and complete details in this form. • I am aware that providing false details constitutes criminal offense. • I are aware that this form may be provided to the Israeli Tax Authority, in case the Israeli Tax Authority so requests, for purposes of audit or otherwise.

SIGN HERE  Signature of Shareholder Date Capacity in which acting (or individual authorized to sign on your behalf)