(i)
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IFIS, a limited liability company organized under the laws of Bermuda;
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(ii)
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IFISA, a stock corporation organized under the laws of the Republic of Uruguay;
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(iii)
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(iii)Cresud, a stock corporation organized under the laws of the Republic of Argentina;
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(iv)
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IRSA, a stock corporation organized under the laws of the Republic of Argentina;
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(v)
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CAM, a limited liability company organized under the laws of Argentina;
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(vi)
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CVC Cayman, a limited liability company organized under the laws of Cayman Island;
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(vii)
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CVC Uruguay, a limited liability company organized under the laws of the Republic of Uruguay;
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(viii)
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Agroinvestment, a stock corporation organized under the laws of the Republic of Uruguay;
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(ix)
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Tyrus, a stock corporation organized under the laws of the Republic of Uruguay;
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(x)
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Jiwin, a stock corporation organized under the laws of the Republic of Uruguay, who serves as general partner of Real Estate Investment Group L.P;
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(xi)
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REIG, a limited partnership organized under the laws of Bermuda;
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(xii)
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Idalgir, a stock corporation organized under the laws of the Republic of Uruguay.
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(xiii)
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REIG II, a limited partnership organized under the laws of Bermuda;
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(xiv)
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REIG III, a limited partnership organized under the laws of Bermuda and
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(xv)
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REIG IV, a limited partnership organized under the laws of Bermuda.
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(i)
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Elsztain is the Chairman of the Board of Directors of IFIS, IFISA, Cresud, CAM, CVC Uruguay, CVC Cayman, Agroinvestment, IRSA, Tyrus, Jiwin and Idalgir, except for REIG, REIG II,REIG III and REIG IV, companies in which Jiwin (a company wholly owned by Tyrus) is the General Partner;
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(ii)
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Elsztain is the beneficial owner of 35.29% of IFIS, including: (a) 13.26% owned indirectly through Agroinvestment; (b) 5.31% owned indirectly through Idalgir; (c) 16.74% owned indirectly through CVC Uruguay (d) 2.90% owned indirectly through CVC Cayman and (e) 0.03% owned directly. Elsztain owns 100% of Agroinvestment and Idalgir and 85.0% of CAM which owns 0.11% of IRSA’s outstanding stock and 100% of CVC Uruguay which in turn owns 0.0002% of Cresud’s shares on a fully diluted basis and 100% of CVC Cayman. None of these companies directly own Common Shares of Hersha Hospitality Trust (“HHT”). Elsztain also directly owns 0.21% of IRSA’s outstanding stock and 0.0046% of Cresud’s shares on a fully diluted basis;
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(iii)
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CVC Cayman serves as the Investment Manager of IFIS;
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(iv)
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IFIS is the direct owner of 100% of the common shares of IFISA;
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(v)
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IFISA directly owns 38.79% of Cresud’s shares on a fully diluted basis and 1.25% of Irsa’s common shares. IFISA does not directly own HHT’s Common Shares;
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(vi)
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Cresud directly owns 64.50% of IRSA’s common shares. Cresud does not directly own HHT’s Common Shares
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(vii)
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IRSA owns 100% of Tyrus’ capital stock. Irsa does not directly own Common Shares of HHT anymore;
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(viii)
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Tyrus owns 100% of the capital stock of Jiwin. Tyrus does not directly own HHT’s Common Shares
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(ix)
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Jiwin serves as general Partner of REIG; Jiwin does not directly own HHT’s Common Shares;
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(x)
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REIG owns 7,241,429 Common Shares of HHT;
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(xi)
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REIG II owns 3,599,300 Common Shares of HHT
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(xii)
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REIG III owns 3,864,000 Common Shares of HHT
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(xiii)
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REIG IV owns 1,400,901 Common Shares of HHT and
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(xiv)
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Eduardo Elsztain directly owns 15,400 Common Shares of HHT.
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