BRUXELLES/LONDON. Cert. 100 GewoneAandelen 25 p, unissued. orange, yellow. Central fold. Text in Dutch and French. Cert. issued by Sofigen, a subsidiary of the Generale de Banque, Belgium to evidence the ownership of 100 nominative shares in Marks & Spencer plc. M&S was founded in 1884 in Leeds and has today 959 stores across the UK. It specialises in selling clothing, some home products and food.