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1 Audit Tax and Legal Consulting IT Solutions A broad understanding individual consulting

2 Yvonne Ried Olivier Huguenin IT Marcel Müller Divisional Manager Claude Rohrer Divisional Manager Audit

3 OBT in a nutshell OBT works and operates according to typical Swiss values we have a methodical work ethic, provide competent support and have the human factor. Our customers place their trust in us and our individual, professional and reliable advice. Only in this way has been able to establish itself as one of the six largest accounting, audit and consulting companies in Switzerland. Our success is the result of many long years of hard work. The company was founded in 1933 as OBTG, «Ostschweizerische Bürgschafts- und Treuhand-Genossenschaft», while OBT was set up as a subsidiary in Since the management buyout in 1998, OBT is owned by the partners. Today, we employ around 300 staff, including 20 trainees, in 12 branch offices. Together, we support and advise business and private customers, administrations, and also public and international companies. Our services cover the areas of accounting, audit, consulting, tax and legal, and also IT solutions. Our information security management system has been certified in accordance with ISO 27001:2013 since October We are thus one of the first companies in our sector to ensure confidentiality, availability and integrity consistently in the handling of information and data. Furthermore, we are also the first company in the area of ABACUS and accounting to have received the Swiss eduqua certificate. eduqua is the best known quality certificate for further education providers in Switzerland. OBT is a member of EXPERTsuisse, the SwissTrade Association and an independent member of the global network Baker Tilly International. OBT at a glance OBT is an independent Swiss company Experience in accounting, audit, consulting, tax and legal, and also IT solutions since 1933 Audit firm under state oversight Information security management system certified in accordance with ISO 27001: branch offices 4 subsidiaries (FIGAS Autogewerbe-Treuhand der Schweiz AG, FIGAS Revision AG, Baker Tilly OBT AG and ASTAL Treuhand & Verwaltungs AG) Around 300 employees, including 20 trainees Technical publications issued twice yearly (KMU Praxis, Gemeinde Praxis) OBT regularly holds a diverse range of professional seminars, eduqua certification Globally networked as an independent member of Baker Tilly International

4 Antonella Mussoi Personnel Management Sibylle Spiri Christof Kessler Audit Urs Moser CFO Thomas Kade CEO

5 Core competencies OBT has experienced and designated specialists for all core competencies, and we are familiar with interdisciplinary tasks. No matter whether you require services from one or many different areas, we will provide you with highly professional advice and expertise, as well as the best individual solutions. A partnership with OBT offers you a variety of proven advantages, thus creating a solid foundation for your long-term success: Continuity and personal proximity You will be advised by a contact partner who knows you, and who understands your needs. This creates trust, and forms the basis for a long, successful cooperation. Quality through experience and competence We are involved with the SME business on a daily basis, and understand it from all sides. At the same time, we place great importance on keeping all our employees abreast of the latest developments at all times. Efficient and discreet handling Your consultant will deal personally with your interests, paving the way to your success. Excellent relationships with banks, authorities and associations facilitate efficient business processes. Modular range of services The economic environment is in a constant state of flux, and which sometimes change quite suddenly. Thanks to our wide range of core competencies, we are able to offer you precisely the support that you need in every situation even when faced with diverse and varying requirements. OBT core competencies at a glance Consulting Audit Tax and Legal IT Solutions

6 Peter Meier Tax and Legal Ursula Bauer IT Andreas Fanchini

7 and financial statement consulting Online accounting service with professional expert support Payroll accounting and payroll administration Ensuring cover in finance and accounting and/or payroll Temporary assignments in finance and accounting and/or payroll Controlling and reporting functions Support in financial business management Tax and VAT consulting Consulting Succession planning Valuation of the enterprise as a whole Support in company acquisitions and disposals Company placement Consulting in financing Support and coaching of startups Support setting up business plans Reorganisation and restructuring consulting Expert activities Coaching Boards of Directors Holding seminars Audit Audit according to Swiss law (ordinary or limited audit) Audit pension plans Audit non-profit organisations Audit according to the accounting standards Swiss GAAP FER and IFRS Audit public enterprises Support with the introduction of the internal control system (ICS) Corporate assessment, due diligence and expertise Special audit Tax and Legal National and international tax consulting, analysis, planning and optimisation for companies, private individuals and expatriates Tax and legal support in founding, restructuring, selling and liquidating companies Tax and legal support with the planning of corporate succession for SMEs Preparing tax returns, checking tax calculations and assessments, raising objections/appeal procedures, communication with tax authorities Supervision and technical support in VAT issues Legal consulting for national and international customers in the areas of labour law, law concerning foreigners and social security Legal consulting in national and international contract law, incl. support with contract negotiations (purchase and sale law, intangible property law and IT law) Tax and legal consulting for all inheritance matters, in particular the creation of marriage and testamentary contracts, wills and the handling of will execution IT Solutions Comprehensive consulting services (needs analysis, concept, IT analyses, security checks, evaluation support, etc.) ABACUS ERP holistic solution for SMEs, communities, towns and energy providers (project handling, support and training of ABACUS solutions) NEST/IS-E as a holistic solution for communities, towns and energy providers (project handling, support and training of NEST/IS-E solutions) ABACUS ERP from the «OBT Swiss Cloud» Gold Partner status at ABACUS, Microsoft, HP, NEST and IS-E Project handling, support and operation of custome in-house IT systems Full or partial outsourcing in own computing centre «OBT Swiss Cloud», certified according to ISO 27001:2013 Own support hotline and organisation for all IT services

8 Audit Tax and Legal Consulting IT Solutions OBT in your region Christoph Brunner Divisional Manager Berikon Bahnhofstrasse Berikon Phone Brugg Paradiesstrasse Brugg Phone Heerbrugg Auerstrasse Heerbrugg Phone Lachen SZ Neuheimstrasse Lachen SZ Phone Oberwangen BE Mühlestrasse Oberwangen BE Phone Rapperswil SG Fischmarktplatz Rapperswil SG Phone Reinach BL Herrenweg Reinach BL Phone Schaffhausen Rheinweg Schaffhausen Phone Schwyz Rubiswilstrasse Schwyz Phone St.Gallen Rorschacher Strasse St.Gallen Phone Weinfelden Bahnhofstrasse Weinfelden Phone Zurich Hardturmstrasse Zurich Phone

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