CSR Corporate Social Responsibility



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CSR Corporate Social Responsibility We are responsible As a leading financial firm, we view it as our mission to contribute solutions to the issues facing humanity. At Arman Ati, we know how important it is for investment companies to play a positive role in the economy and society at large. Our desire is to help the next generation achieve their goals. We believe that as one of the players in the world's financial industry, it is our duty to contribute to the well-being and future of the international economy. In this regard, Arman Ati has established an endowment Fund (Nikoukari Honar Mutual Fund) for Iranian artists with collaboration of Art Credit Fund. Arman Ati Investment Advisory Authorised by the Securities & Exchange Organization (SEO) Unit 1702, Sepehr Saei Tower, Valiasr Ave, Tehran - Iran P.O.Box: 14155-5856 Tel: +9821 8855 7577-9 Fax: +9821 8870 4998 www.arman-ati.com info@arman-ati.com

Arman Ati Arman Ati is your local adviser to investment in IRAN

Arman Ati stablished in 2010, Arman Ati Investment Advisory is one of the first Elegally authorized investment advisory firms in Iran. Arman Ati mission is providing the best investment and investment advisory services to its clients. Scope of services covers both Primary market & capital market, including Tehran Stock Exchange, Iran Farabourse (OTC), Iran Mercantile Exchange (IME), and Iran Energy Exchange (IEE), under supervision of Securities and Exchange Organisatoin (SEO) of Iran, and primary market. Arman Ati is one of the few firms in Iran that is legally authorized to provide advise and services in diverse range of investment related areas based on the following authorizations and certificates: Investment Advisor, registration No. 136001 by SEO, 2011 Issuing Securities, registration No. 154006 by SEO, 2011 Listing, registration No. 166368 by SEO, 2012 Portfolio Management, registration No. 169642 by SEO, 2012 Arman Sepehr Ayandegan (ASA) ETF - Mixed, registration No. 235121 by SEO, 2013 (The 1st ETF of Iran) Arman Kosar Iranian ETF Fixed Income, registration No. 325542 by SEO, Arman Andish Mutual Fund Mixed/small size, registration No. 193987 by SEO, 2012 Sobhan Mutual Fund Equty/small size, registration No. 224508 by SEO, 2013 Nikoukary Honar (Art Endowment) Mutual Fund Equity, registration No. 325606 by SEO, Sepehr Ati Mutual Fund divident paying, registration No. 269774 by SEO, Profetional Training certified by SEO, 2012 Institutional board of Iranian Society of institutional investors (ISII) The company has also been a pioneer in developing new investment products and services, and has launched and managed the first exchange traded fund (ETF) in Iran named ASA at August 10, 2013. Moreover, through acquisition of Armoun Bourse brokerage company, Arman Ati has now a fully integrated supply chain to fulfill different needs of various clients regarding investments in Iran. 1/12

Key facts of Arman Ati: In addition to having launched the first Iranian ETF, we are first movers in areas such as project funds, construction funds, & venture capital funds 4 Mutual Funds and ETFs Foreign Investor's NEED for a Local Partner in Iran Despite attractive opportunities for growth, future uncertainty implies adopting a cautious market entry strategy through partnerships with a reliable local player in Iran. Challenges for foreign investors aiming to gain access to Iran include: 30+ employees with 70% MSc or PhD 50+ portfolios under management Regulatory Political Industry and financial regulations that need to be compiled with are frequently revised, and therefore implications of these revisions for the foreign investor need to be analyzed. The prospects of growth might change due to political dynamics and therefore need to be accurately predicted. 100+ Institutional & HNWI clients 200+ M$ investment turnover Local know-how Building the right portfolio requires going beyond macrolevel outlooks and gaining detailed knowledge and insight about Iranian Capital Market and companies. 1000+ unit holders of its mutual funds & ETFs Top 10 most visited private websites in the Iranian capital market Arman Ati services: 1. Asset Management 2. Financial Services 3. Public Financing for projects and businesses 4. Arman Accelerator, Venture Capital 5. Indivitual Investment advisory (for natural persons) 6. Brokerage Services 7. Custodian services for capital market funds (ETFs, Mutual Funds, construction Funds, etc) 8. Professional Training Courses 2/12 3/12

1. Asset Management We manage different Funds such as ETFs, Mutual Funds, and private accounts. Some of our main funds in the asset management section include: Exchange Traded Fund (ETF): ASA (The first ETF of Iran at August 10, 2013) Mixed Mutual Fund: Arman Andish Fund Stock Mutual Fund: Sobhan Fund Endowment Mutual Fund: Nik Andishan Honar Charity Fund Dividend Paying Mutual Fund: Sepehr Ati Fund +50 discretionary mandates, private portfolio management for institutions and HNWIs 3. Public Financing Arman Ati provides advice and services regarding: Public Islamic Financing, Sukuk (Murabaha, Ijara, Salam Forward), Project Fund, Construction Fund Listing Advisory, Initial Public Offering Finance/Capital Raising Advisory We act as strategic advisor for foreign investors to help them cash out their investment via an IPO, or to public finance their companies from the Iranian Capital Market. To provide services for foreign investors, we will help our clients to define their objectives, time frames, and desired risk level. For foreign investors in the Iranian Capital Market one of the most important risk issues is Foreign Exchange rate risk. For private portfolio management accounts, we put FX risk as the highest priority in our decisions. To mitigate FX risk for international investors, Arman Ati has developed investment strategies for Sector based ETFs, and Mutual Funds specialized specifically for foreign investors, in which we reduce FX risk by investing in Iranian companies and sectors with the highest rate of international currency income. Therefore, companies are selected that their income has a high correlation with the FX rate changes. In this way, Arman Ati Provides the best Iranian currency based ETFs especially designed for the non-rial currency holders. Moreover, Arman Ati has the knowledge of developing customized off-shore Equity Funds, off-shore Fixed-income Funds or a combination of both. 2. Financial Services Arman Ati provides advice and services regarding: Joint Ventures, Mergers and Acquisitions Investment advisory for private equities and private placements Valuation, fairness opinion, business Plan Corporate capital restructuring Risk management Research reports (equity analysis, industry analysis) Arman Ati's local experience could help foreign investors to go through different stages of a deal, and post deal. As a result of having a wide range of clients, Arman Ati has gained expertise in a broad range of investments in Iran. For example, the famous Pars Petrochemical Company deal is one example that shows the magnitude of the projects that Arman Ati has provided advisory service for. We did advisory services for the successful acquisition that took place, valued about 7 Bn$. (http://www.parspc.net/). Other examples include Corporate capital restructuring of Kosar institute (one Bn$ worth of assets restructured), Valuation of Farhangian Fund worth about 3 Bn$ value. To see the list of our other main clients please see pages no. 12. 4. Arman Accelerator, Venture capital 5. Indivitual Investment advisory 6. Brokerage Services Arman Ati's funds in alternative investments are focused on venture capital investments in their early stages and series A, B, C investment in startups. Arman Accelerator invests in early stage startups, which means we find talents who have ideas with great potential. Then, after investing money, knowledge and acting as their coach and mentor, Arman Accelerator turns startups to investable assets for venture capitals. The services of Arman Ati in venture capital investment do not end here. Arman Ati investment advisory company is a pioneer in introducing venture capital exchange-traded funds (publicly traded private equity funds) in Iran. So based on this strength and our professional and skilled business development team, we can provide various type of services in Iran's emerging venture capital investment market. Arman Ati indivitual Investment Advisory focuses on the needs of independent investors in Iran. Arman Ati's technologies offer our clients solutions that are fit for their need whether they are at home, at work, or on the go and want to use cyber space. Arman Ati also is the main shareholder of a brokerage company, Armoun Bourse Brokerage Company, a fully licensed trading broker, which provides brokerage services to our clients. 4/12 5/12

7. Custodian services Regulations require that all the funds in Iran need to have an authorized custodian. All To be custodian of a fund in Iran Capital market, you should earn the required certificate from SEO. If you have established a Fund or invested in a Fund in Iran, we are able to act as custodian for the fund on your behalf. Here are the list of funds, of which we are custodian: Arman Ati Target Industries: Arman Ati has clients in different industries and sectors: Energy (Power Plant, Petrochemical, Renewable sources, etc.) Tourism (Hotel, Transport, Entertainment, etc.) Real estate and Construction (Residential, commercial, construction materials, malls, etc.) Financial Services (Banks, Pension Funds, Financial institutions, Insurance) Andookhteh Mellat Fund; 174 M$ Atmellat Fund; 12 M$ Sabanik Fund; 4.5 M$ Kardan Tejarat Index Fund; 4 M$ Mapna Market Making Fund; 3 M$ Servat Afarin Parsian ETF; 2 M$ Ofogh Mutual Fund; 2 M$ Sepehr Khobregan Naft ETF; 2 M$ Mellat Bank brokerage Mutual Fund; 1 M$ Iran Trust Ashena Fixed Income Fund; 0.5 M$ Jahan Fund; 0.5 M$ Telecommunication Food & Beverage Medicine 8. Professional Training Courses Arman Ati has several professional training courses in several aspects of investment in Iran. Some of Arman Ati courses such as International Joint Ventures, Negotiations, and Mergers and Acquisitions are more related to international investors. 6/12 7/12

Arman Ati Projects Clients Time Clients: Some of the projects carried out by Arman Ati include: Issuing Ijarah Sukuk Dana Petrorig Valuation of an oil and gas upstream Group Dana Energy Group Capital raising advisory Omid insurance Projects Clients Time Business plan development and finance process management for an entertainment mega project with an estimated total investment of 2B$ Business Plan Development and finance process management for rennovation and operation of a traditional chain geusthouses with an estimated total investment of 100M$ Financing advisory for one of the Medicinal Plants market player Joint venture services Valuation of one of the Iranian Internet service provider Valuation of Atlas Plaza, a multipurpose complex Valuation of one of the chain fastfood Provider in Iran Ezam Construction Investment Ezam Construction Investment Since 2012 Since 2012 Sepid Teb Mobinnet net Communication Mobinnet net Communication Iranian Atlas Shila Food Business plan development and feasibility study Yazd guesthouse Valuation of Cangan petrochemical company OPIC Listing advisory Designing and launching a Real Estate Investment Trust Designing and launching Project Fund for a combined cycle power plant Valuation of one of the major telecomunication market player IPO Valuation of Pakshoo, detergent market leader in Iran. 10% of this 270M$ company was sold in less than 2 minutes Valuation of Pars Petrochemical Company, a 7 B$ plus corporation. According to this valuation, a deal was concluded between SATA and Parsian Oil and Gas Development co. for the latter to take 20% share of the company. Valuation of Marjan petrochemical plant, (A 150 M$ project under construction) Business plan and feasibility study for an Iranian financial holding Business plan and feasibility study for Gaduk tourism project Tosan Shahed MAPNA Group Rightel Pakshoo Pars Petrochemical Company Marjan Tose'e Ta'avon Bank 2013 Medical Council 2013 Business plan development for waste-to-energy plants in Iran Valuation of more than 100 subsidiaries of TIFCo about 3.4B$ CNIM Industrial Group Teachers Investment Fund - - Capital raising advisory DANA insurance 2013 Capital raising advisory. Client's satisfaction with this project led to cooperation in launching a mutual fund together. SOBHAN investment 2013 Listing advisory Iran Central Iron Ore - Issuing sukuk Ijarah Tehran manupalicity 2013 8/12 9/12

Employee breakdown by education Our team A r m a n A t i ' s s e n i o r management has been active in Iran's capital market for m a n y y e a r s. W i t h g re a t experience, we are committed to help our clients make the right choices and succeed in a variety of transactions related to investing in Iran. Highly educated people enable Arman Ati to develop new investment products for the Iranian Markets. - Amir T. Tajrishi Board member & Chief Executive Officer - Ph.D. candidate in Finance, Allameh Tabataba'i University - M.Sc. in Finance, City University of London, CASS Business School - MBA & B.Sc. in Industrial Engineering, Sharif University of Technology -Lecturer in Tehran University, Allameh Tabataba'i University, & IMI (Industrial Management Institute) - Head of product management of Mellat Bank, Private Banking, 2012-13 - Head of investment, TSI GROUP, 2010-12 - Financial Analysis Manager of Cement Investment Holding of Tose-e Melli Group Investment Company, 2006-2010 - Internship in Deloitte of Austria, & Roland Berger Consulting Group, 2005 - Headed the 1st entreprenuership festival at Sharif University, 2001 Following contains biographies of current members of Arman-ati's Board of Directors. - Behrouz Khodarahmi Board Member - Ali Eslami Bidkoli Chairman -MBA in University of Tehran -B.Sc. in civil engineering, Azad University - Board member of Iranian Society of institutional investors, since - Board member Mines and Metals Development investment co., since - CEO of Ezam Construction Investment company, 2010-2013 - Board member of Tehran Stock Exchange Corporation, 2008-2010 - CEO Razavi Brokerage co., 2004-2008 - Chairman of Iran financial center, 2009-2013 - Chairman of brokerage company, 2010-2012 - Ph.D. in Accounting, University of Allameh Tabataba'i University - B.Sc. & M.Sc. in Accounting, University of Shiraz - B.Sc. in Mechanical Engineering, Isfahan University of Technology - Head of Iranian Society of institutional investors (ISII) - Member of money laundry committee of Securities and Exchange organization(seo) - Economic and Financial Deputy of MIDAS gold & Jewellary - Financial Advisor of Salehin Credit istitute - Member of Securities and Exchange News Council - Board member of Meyar Sahm Brokerage co. 10/12 11/12

- Saeed Eslami Bidgoli Board Member - Faculty member of Allameh Tabatabaei University - Ph.D. in Finance, Shahid Beheshti University - Certified International Investment Analyst (CIIA) - MBA & B.Sc. in Industrial Engineering, Sharif University of Technology - Board member of Urban Development and Revitalization Organization, since - Board Member B. Maskan Abad Investment Bank, since - CEO of Arman Ait investment advisory, 2010-2011 - R&D Deputy of Ezam Construction Investment co., 2008 - Executive Director of the first international finance and investment conference of Iran, 2008 - Member of Financial Management Association International (FMAI), since 2007 - Mahdi Barakchian Board Member - Ph.D. in Economy, University of Cambridge; - M.A. in Economy, University of Cambridge; - B.Sc. in Industrial Engineering, Sharif University of Technology; - Faculty member of Sharif University of Technology - Head of Modeling and Simulation of Monetary and Banking Research institute - Economic consultant of Glorang Industrial Group. 12/12