Consulting Ltd A PARTNER OF CHOICE

Consulting Ltd A PARTNER OF CHOICE

FINDING A PARTNER When working with an audit and consulting firm, you will disclose your confidential business details, open the doors of your firm, speak of figures and performance, reveal your strategies and ambitions and sometimes your own personal preoccupations. Your Partner must be trustworthy. You will ask your Partner to act swiftly, to give advice which is in your best interest, sometimes at short notice, regarding situations which are complex. Your Partner must be available. And you will require even more: specific solutions adapted to your own particular situation, with a new focus. Your Partner must be competent with multidisciplinary skills. Finally, you wish to establish a steady partnership, a pleasant relationship, in an open-mind and straightforward manner. Your Partner must be easily accessible. SFG THIS PARTNER OF CHOICE

CREATIVITY AND RIGOUR Listening and analysis are the starting points at SFG. The needs of every client are assessed in detail and their expectations clearly identified. Then, when providing advice, SFG s experts strive to offer tailor-made solutions, focused and high value added advice, without hesitating to suggest new ways to satisfy your special requirements or solve particular issues. VIVACITY When performing the task with which they have been entrusted, dedicated SFG teams bring something extra : a passion for their mission, whilst maintaining full consideration for the rigour and ethics required by the profession

KNOW-HOW AND INDEPENDENCE SFG is an independent firm and intends to keep this status. The company offers services in the best interest of the clients, whilst remaining fully neutral. The Partners of SFG are all active professionals, directly involved in the files with which they are entrusted. LOYALTY SFG has close to forty five experienced staff members, who cover a wide range of activities including accounting, audit, tax and legal advice. Team spirit and an open culture encouraging the sharing of know-how allow the firm to offer a multidisciplinary approach. Clients' needs are thus dealt with in a global manner. SFG maintains regular professional relations with the main economic players, such as tax and judicial authorities, private and universal banks as well as the main wealth management institutions.

SERVICES WHICH MEET YOUR EXPECTATIONS SFG's staff members are graduates who specialised in their respective fields of activities. The company provides experienced professionals such as attorneys, certified tax experts, certified accountants, licensed audit experts. SFG offer services to a wide range of clients, from individuals to Swiss or international companies, as well as small and mid-size firms, foundations and associations. Our main goal is to allow our clients to focus on their priorities, i.e. their business, their activities and their own customers.

AUDIT Diversity is the key-word: SFG performs audits for any type of company, whatever its legal form and field of activities, under Swiss and international accounting standards. Audit of all types of legal entities including not-for-profit organizations such as foundations, associations, public law corporations Special audits (qualified capital contributions, capital reduction, etc.) Special interim audit engagements (liquidation, purchase of companies, etc.) Audits requiring the involvement of professionals with officially recognized qualifications Audit of consolidated accounts Audits under various standards (IFRS, Swiss GAAP, RPC etc.) SFG is a member of the Swiss Fiduciary Chamber and its Geneva section. SFG is registered as a licensed audit expert (number 502765) under the Swiss Federal Law on Auditors Certification and Supervision.

VALUATIONS AND CORPORATE ADVICE Our specific skills naturally include advice to businesses, in particular in relation with special valuation mandates. Sale and business restructuring (acquisitions, mergers, spin-offs, transformations) Recapitalization and liquidation of legal entities, receivership Pension plan advice Business plan set up support Business valuation Management advice BOOKKEEPING According to your status or your activities, SFG offers bookkeeping services adapted to your needs. Bookkeeping (incl. at clients' premises) Portfolio accounting Payroll administration Advice on year-end closing of accounts VAT returns Administrative support Consolidated accounts

TAX AND LEGAL SERVICES Individuals Dealing with overall situations pertaining to private or professional businesses and management of private or commercial assets of individuals Tax optimization of private and commercial assets at both Swiss and International level Advice to self-employed individuals, partnerships, transformation into legal entities Optimization and realization of private investments Purchase and sale of businesses Real estate Pension plans Expatriates Assistance, support and planning for families or private wealths Gift and estate tax, testamentary executor mandates, management of estates Setting up, management and tax optimization of charities Compliance work, tax returns preparation, assistance in relation with tax audits Legal Entities Tax Planning at both Swiss and International level including financial services; particular cantonal and federal Rulings Mergers and Acquisitions, Structuring of international groups, Tax due diligence Analysis of structured financial products Planning, setting up and management of tax optimised structures Advice on Fund Manager structures Indirect Taxes: VAT, Stamp Duty, Withholding Tax Compliance work, tax returns preparation, assistance in tax audits In international tax matters, the proposed solutions are reviewed by foreign experts regarding compliance with local laws.

A LASTING AND STABLE RELATIONSHIP SIMPLICITY Availability and ease of access represent a key service for clients. At any level, every project leader endeavours to maintain a privileged and stable relationship with the client, fostered in the spirit of a partnership. This relationship requires discretion, neutral advice, together with a special ability to anticipate needs and to provide clear explanations. SFG professionals are open-minded and assist the clients at every step of their private or professional activities.

A STRONG CORPORATE CULTURE Created in Geneva in 1943, SFG developed harmoniously. The areas of expertise offered by the staff members, together with the quality of their services, allowed SFG to build up an excellent reputation both in Geneva as well as beyond the borders of the Canton. Every SFG employee nurtures the values which drive the company to success and establish its reputation. Resolutely turned towards the future, each and every day SFG successfully meets all the challenges presented by the profession. TOGETHER WITH SFG, BOTH TODAY AND TOMORROW

SFG EXECUTIVE STAFF Yves CHEVRIER Board Member and Executive director 1) Certified tax expert, Attorney, Geneva Master of Science (Business administration) Monica FAVRE Board Member and Executive director Certified tax expert, Master of Law (LL.M.) NY Attorney, Geneva and New York François GILLIOZ Board Member and Executive director Certified tax expert, Master of Law (LL.M.) Attorney, Bern (Berner Fürsprecher) and Geneva Fernand SAVIGNY Board Member and Executive director 1) Certified accountant Master of Science (Business administration) Antoine PRAZ Board member 1) Certified accountant Master of Science (Business administration) Michel GAVILLET Senior manager 1) Fiduciary with Federal Diploma of Professional Education and Training Enzo RAVERA Senior manager 1) Certified tax expert Certified expert for accounting and controlling Philippe SCHMUZ Senior manager 1) Certified accountant Master of Science (Business administration) Dieter BRAND Manager Sébastien DELOR Manager Financial, administration and ITC Michèle NESSIM Manager Certified tax expert Master of Science (Business administration) Antoine PIERROZ Manager 1) Certified Accountant Master of Science (Business administration) Fabrice ZANGA Manager 1) Fiduciary with Federal Diploma of Professional Education and Training Pascale AELLEN Proxy Christophe DECOUVETTE Proxy 2) Certified accountant Certified licensed audit Master in finance Sylvane RICHARD Proxy Federal degree in finance and controlling Cyril SCHAER Proxy MLaw, TEP, LL.M. in International Taxation Elisa CARMINE Senior consultant 2) Master of Science (MSc) in Finance Begoña CASTRO Senior consultant Martine LUSA Senior consultant Julien MULLER Senior consultant Agnès NOMDEDEU Senior consultant Angela PINTO Senior consultant 2) Business economist, graduated HES Vjola POSTOLI Senior consultant Master of Science (MSc) in Accounting, Control and Finance (Lic. sc. commerciales & industrielles) Anthony RÜTTIMANN Senior consultant Tax advisor IAF - Certified financial advisor Master of law, business area YING ZHANG-BRUCHEZ Senior consultant Certified expert for accounting and controlling Patrick ZWERNER Senior consultant Tax advisor Master of Science (MSc) in Business Information Systems 1) Licensed Audit Expert 2) Licensed Auditor SFG Consulting Ltd 8B, rue des Vieux-Grenadiers CP 5225 CH-1211 Geneva 11 Tel. + 41 (0)22 322 93 93 Fax + 41 (0)22 322 93 00 sfg@sfgsa.ch Member of the Swiss Fiduciary Chamber