AUDITING - FINANCIAL AND MANAGEMENT CONSULTING

AUDITING - FINANCIAL AND MANAGEMENT CONSULTING

BEGINNINGS OUR MISSION BEGINNINGS Estudio Dieguez (Dieguez Accounting Bureau) originated in Salta, on July 1st, 2006, as the natural result of a successful, fifteen-year professional development process, based on integrity and professional expertise. Its main partner is one of the fifty professionals in the field with the largest amount of type A participations (Accounting Statement Audits) in the local Professional Council, in the past three years. Some of the practices developed by Estudio Dieguez include specialties that are only available at large international bureaus. It provides efficient coverage in the Argentine Northwestern provinces. OUR MISSION Our contribution is based on providing high quality service, tailored to our customers needs, and offering them our personalized attention and teamwork. We propose overall, comprehensive solutions and apply a multidisciplinary approach. At Estudio Dieguez, we identify with our customers.

OUR PEOPLE OUR PEOPLE OUR PEOPLE Associates: C.P.N. Guillermo Diéguez C.P.N. Marcela González Staff: We are backed by a multidisciplinary team of professionals, specializing in different areas, such as Trusts, Commercial Law, Internal and Operational Audits, Systems Audits, Taxes, Agribusiness and real estate development.

1 AUDITING "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations". We invite you to retake control of your company. InternalAudits Internal Operations Audits Fraud Prevention and Detection Internal Control Awareness Cycles Internal Control Surveys Physical Inventory Inspections Systems Audit Code of Ethics Development Corporate Governance SOX Standards Value-Adding Data Mining Risk Analysis Support for Development of Internal Audit Functions ExternalAudits Annual Statements Audit Fraud Prevention Forensic Audit Due Dilligence / Compliance External Systems Audit Fiscal Audit Trust Audist SystemsAudit Systems Security Diagnosis Internal or External Applications Audit Back Ups and Contingency Plans General Systems Plan Monitoring of Systems Implant

2 MANAGEMENT Applied strategy provides effective results.as in chess, the first move will significantly qualify further development of the game. Tax Planning Strategic Alliances Corporate Image Corporate Social Responsibility Accounting andtax Outsourcing Process Restructuring Functions and Procedures Manuals Business Strategy Plan Development Formulation of Investment Projects Cash Flow Projections Structural Costs Reduction (Downsizing) Combined Business Restructuring

3 FINANCE Prudent investment and financial advice on specific needs, avoiding all types of conflict of interest and hidden (iceberg) costs. Finance Working capital Portfolio Securitization Mortgage, Collateral and Leasing SecurityTrusts Customized Banking Packages Debt Restructuring Portfolio Analysis and Credit Risk Access to Financial Markets Factoring Warrants Investments Currency Market Portfolio Administration InvestmentTrusts Equities Mutual Funds Warrants Foreign Investments Real Estate Investments Consulting Debt Restructuring Corporate Assessments Due Dilligence / Compliance Credit reinstatement Decrease in Financing Costs

4 TRUST FUNDS Trusts are instruments frequently used by financial markets. Trusts enable the separation of assets, cash flow or rights within an independent entity, to be applied to different purposes. There is atrust when a person called thetrustor transfers assets and/or rights in trust property to a Trust that must comply with specific mandates in favor of a Beneficiary, and these goods and/or rights must be transferred to a Trustee subject to a certain pre-established conditions or after a pre-determined period of time. In our country Trusts fall under the ruling of the Civil Code andact 24.441. Benefits: They grant more Legal Security than other instruments They make Multiple Business Operations viable They moderate thetax Impact They enable the Professional Administration of Special Projects They provide Equity Protection They allow participation in Alternate Business Operations They offer Low Operational Costs Types: Agriculture Real Estate Financial Warranty Administration TRUSTOR FIDUCIARY BENEFICIARY TRUSTEE

5 HUMAN RESOURCES "We all live under the same sky, but none of us share the same horizon. Konrad Adenauer Payroll and Social Security Employee Policies Career Planning Compensation and Incentive Programs Labor Contingency Prevention Recruiting CustomizedTraining Programs Staff Outplacement Personnel Administration Outsourcing

6 LEASING In Northwestern Argentina,The Capita Corporation has deposited its trust in Estudio Dieguez for the provision of value added professional services in financing matters, through its several different leasing products. BENEFITS You pay for the goods while you use them, you finance 100% of your equipment, you avoid technological obsolescense, you are offered tax advantages, you can include v.a.t. with each payment or pay it in full at the start of the lease contract,asset Recovery service. MOTOR LEASING Is the best alternative for the acquisition or renovation of your company s fleet of cars and trucks. SMART LEASING Leasing designed specifically to meet your needs and your company s needs, the best financial solution to facilitate access to and renovate all kinds of equipment. GLOBAL LEASING Is the best alternative for the acquisition of products that need to be imported from any part of the globe, financing 100% of the expenses related to the operation. TECNO LEASING This is the solution your company needs for the purchase and renovation of technological equipment, avoiding obsolescence and paying a lower canon. EASY LEASING This is an exclusive benefit for all operations under $250,000 within Tecno Leasing, Motor Leasing, Global Leasing and Smart Leasing. 48 hours after submitting the required documentation, you will be given a definite answer regarding your operation.

BIOGRAPHY GUILLERMO OMAR DIEGUEZ BIOGRAPHY DEGREESAND PROFESSIONAL CERTIFICATES National Public Accountant, Universidad Nacional detucumán Master in Business Administration,(Center for Higher Studies in Economy and Business) Master in Systems Audit, Universidad del Salvador, Buenos Aires CIA, Certified Internal Auditor,The IIA (The Institute of Internal Auditors) CFE, Certified Fraud Examiner,ACFE (Association of Certified Fraud Examiners) WORK EXPERIENCE Fifteen years professional experience Director, Dieguez Accountancy Firm Delegate of Salta Catholic University Rectorate at S.S. de Jujuy Administration and Finance Manager,VicenteTrápani S.A. Internal Audit. Manager, Banco Empresario detucumán TEACHING EXPERIENCE Universidad del Norte SantoTomás de Aquino Católica detucumán Universidad Nacional detucumán Universidad Católica de Cuyo Universidad Autónoma Gabriel René Moreno de Santa Cruz de la Sierra (Bolivia). Universidad Católica de Salta Universidad Nacional de Jujuy MEMBERSHIPS CECYT Advisory Board to the FACPCE,Audit Sector Institute of Internal Auditors of Argentina, I.A.I.A. Association of Internal Auditors of Northwestern Argentina A.A.I.NOA The Institute of Internal Auditors (I.I.A.) Association of Certified Fraud Investigators (ACFE) Publications Council, Universidad Católica de Cuyo Tucumán Association of Economic Sciences Graduates Salta Professional Council of Economic Sciences Jujuy Professional Council of Economic Sciences Catamarca Professional Council of Economic Sciences

BIOGRAPHY BIOGRAPHY CONFERENCESANDTRAINING SEMINARS DELIVERED Censys S.A. TELECOM Argentina Universidad Católica de Cuyo (San Juan) Universidad Católica de Cuyo (San Luis) Tucumán Association of Economic Sciences Graduates Jujuy Professional Council for Economic Sciences Salta Professional Council for Economic Sciences Salta Social Security Fund for Lawyers INTERNAL AND EXTERNAL AUDITOR for companies and professional associations undertaken in the last 3 years: Service Companies: - Cuspinor S.A. - Desayunos Good Morning - Dieguez y González S.R.L. Construction Companies: - Alfinco S.R.L. - Comint S.R.L. Marketing Companies: - Bodega Colomé S.A - Viñas dealtura SRL - Pronoa Comercializadora S.R.L. - Corralón El Milagro S.A. - Soto Maquinarias S.R.L. - Zacarías Pejinakis e Hijos S.R.L. - Lombardi Camiones S.A. Agrocultural-Cattle Breeding Companies: - Pyrenees Sudamericana S.A. - Phagli S.A. - Los Remansos S.A. - El Mangrullo S.A. - Diman Ganadera S.A. - Quebrada de Rio Blanco S.A. Health Care Services Companies: - Hospital Privado Santa Clara de Asís Professional Entities: - Colegio de Escribanos de la Provincia de Salta - Caja de Previsión para Escribanos de la Provincia de Salta - Asociación Bioquímica de Salta - Fundación Emprender Fideicomisos - Fideicomiso La Lucinda 2 - FideicomisoTorres Güemes - Fideicomiso Mariano Moreno - Fideicomiso Caminos 1 - Fideicomiso Servicios Roca - Fideicomiso Deán Funes 520 - Fideicomiso Mirador deltineo - Fideicomiso Chañar Muyo - FideicomisoTorres de Pellegrini - Fideicomiso El Aybal And many other outstanding firms in the sector, becoming one of the professional organizations with the largest amount of type A professional certifications in the Professional Council, since its registration. DISEÑO: S.G.L GLOBAL (www.sglglobal.com)