The transaction will be effective from January 1, 2011.
As a result, two companies will be created and located at the current facilities of the Japanese multinational in Viladecavalls. One will be dedicated entirely to production and will be wholly owned by FICOSA. The other will be dedicated entirely to engineering, research, and product development and will be 50% owned by FICOSA and 50% by COMSA EMTE.
These two companies (production and engineering) will absorb almost all of Sony's current workforce in Viladecavalls, approximately 85% of whom work in production and roughly 15% in engineering, research, and development.

The manufacturing company will be dedicated to the production of high value-added electronic products for the automotive sector in the fields of safety and vision, comfort, communications, intelligent mobility and electric cars, as well as
electronic-based products and applications for other sectors, resulting from FICOSA's R&D and technology cross-cutting activities.

In the engineering, research, and development company, FICOSA and COMSA EMTE will collaborate on the creation of new products, adding to their existing portfolios in the areas of energy efficiency, rail, renewable energy, healthcare,
water management systems, and telecommunications, leveraging the know-how and experience of the Viladecavalls plant.

To facilitate the transition, the agreement stipulates that for the next two years the new company will continue to manufacture televisions for Sony on an outsourced basis, gradually incorporating the new electronic and high-value-added products.
The integration of the industrial capabilities and know-how of the Viladecavalls plant will significantly contribute to strengthening FICOSA's technological leadership in the automotive sector worldwide, allowing it to optimize its industrial structure and consolidate its
diversification strategy by applying its R&D and expertise across other sectors and applications.

For COMSA EMTE, acquiring a 50% stake in Newco Engineering will strengthen and expand its innovation, research, and development capabilities in its existing areas of expertise. Furthermore, the diversification of its research areas, along with the
integration of accumulated knowledge and experience, will position COMSA EMTE as a leading R&D&I company in the mobility infrastructure and technology sector. Newco Engineering will also capitalize on new opportunities, such as the development of applications
related to electric vehicles.