PKF FASSELT SCHLAGE. Your partner in success

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PKF FASSELT SCHLAGE Your partner in success

The world is changing, and changing faster and faster. That is why today you need solutions that are different from yesterday's - and tomorrow different ones from today's. PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 2

We provide consistency. One and the same partner to support you for years to come. PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 3

Yet at the same time flexibility. We can mobilise our network around the entire world for your projects, as required. PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 4

In this way you can obtain exactly what you need. At all times - even tomorrow. You can rely on us. PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 5

» Our commitment Your partner in success We develop tailor-made solutions that create sustainable value. PKF Fasselt Schlage ranks among the best performing audit and consulting firms in Germany. We realise our commitment to creating added value for your success through close cooperation that is focused on your requirements.» Partner-managed and independent» Has 12 locations with more than 600 staff, more than 200 of whom are professionals» More than Euro 61 million of revenues in 2015» Broad customer base: groups of companies, small and medium-sized enterprises, public sector PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 6

» Internationality A global network We can overcome functional, geographic and linguistic boundaries. Our international PKF network is of inestimable value for complex, time-critical and transnational projects. We are also able to deal quickly and efficiently with all aspects of the auditing of international consolidated financial statements and transactions.» 1969 established» 150 countries» 300 locations» Around 12,000 staff» 1,250 of whom are partners» 1 billion US$ of revenues in 2015 PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 7

» Corporate Identity Offering more Quality, according to our definition, has many facets Committed individuals An experienced consultant will be there to provide you with support and will be one hundred percent committed to ensuring that the best solutions are realised for your company. Corporate responsibility Despite our size we retain many characteristics of smaller enterprises. This means that we understand your business and our actions, like yours, are independent, responsible and direct. High performing teams To this end, we work closely together with each partner within effective structures that have been developed over decades. Professional expertise Many of our employees have completed several, frequently international, courses of study and training and have gained extensive foreign experience. PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 8

» Services Efficient and effective Other services» IT-related Services» Legal» Corporate Governance» Private Asset Plans» Valuation, Finance, Investment Tax Consulting Including, among other things, structuring of tax affairs, tax returns, assistance in dealing with the local tax office or the tax court. Accounting Services Including, among other things, payroll and financial accounting, preparation of financial statements, international reporting Audits Including, among other things, financial statements prepared in accordance with national and international accounting principles, all types of special audits Corporate Finance Including, among other things, business transactions, valuations, restructuring, reorganisation, M&A, financing PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 9

» International Advisory Support for your worldwide business Your local partner has close foreign contacts and, for your project, is able to quickly coordinate an international team of experts one that is focused on a long-term solution, even in complex constellations.» International transaction consulting» International tax consulting and tax planning» International accounting» International consolidated financial statements» International auditing and reporting packages» International value added tax» International employee secondment» International transfer prices» International structuring consulting» Hands-on support in setting up foreign locations PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 10

» Family Enterprises Generation-spanning strategies Family enterprises are a model for success. We can provide you with holistic support on the basis of an understanding, developed over the course of decades, of your specific requirements. Continuity» Consulting with a long-term focus» Help with loan capital, ratings etc. Family Governance» Family constitutions» Articles of association Succession and estate planning» Arrangements under family and inheritance law» Line of succession solutions, physical division of assets, family buyouts, (family) foundations, divestments PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 11

» Sectors and Topics Added value through in-depth expertise Even though we provide services on an interdisciplinary basis, nevertheless, we are able to generate real added value for you through our sector and specialist knowledge, which goes far beyond what is usual.» Banks and Insurance Companies» Power Industry» Hotel and Tourism Industry» Real Estate» Trading Companies» Public Sector» Health Care System and Social Services» Agricultural and Production Sectors» Capital and Consumer Goods Industries» Leasing and Investment Companies» Media Technology and IT» Textiles Industry» Transport Companies» Shipping PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 12

» Presence in Germany Local strength PKF Fasselt Schlage Berlin Halle Braunschweig Hamburg Cologne Helmstedt Duisburg Montabaur Frankfurt Rostock Haldensleben Zell PKF Fasselt Schlage Partnerschaft mbb Audit Firm Tax Consultancy Legal Professionals 13

PKF Your partner in success PKF FASSELT SCHLAGE Partnerschaft mbb Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Rechtsanwälte (audit firm, tax consultancy and legal professionals) is a member firm of the PKF International Limited network and, in Germany, a member of a network of auditors in accordance with Section 319 b HGB (German Commercial Code). The network consists of legally independent member firms. PKF FASSELT SCHLAGE Partnerschaft mbb Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Rechtsanwälte accepts no responsibility or liability for any action or inaction on the part of other individual member firms. Last updated: October 2016