Auditores & Consultores S.A. Auditoria - Consultoria - Impuestos - Revisoria Fiscal - Outsourcing WHY UHY? The network for doing business

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Auditores & Consultores S.A. Auditoria - Consultoria - Impuestos - Revisoria Fiscal - Outsourcing WHY UHY? The network business

WHY UHY? THE NETWORK FOR DOING BUSINESS UHY has over 6,800 professionals to choose from trusted advisors and consultants operating in more than 250 business centres, based in 81 countries around the world: AFRICA & MI DDLE EAST Angola Egypt* Israel* Jordan Kenya Kuwait Lebanon Mauritius Morocco Nigeria South Africa Tunisia UAE* AM ERICAS Argentina* Brazil* Canada* Chile* Colombia* Dominican Republic Ecuador El Salvador Guatemala Jamaica Mexico* Peru* Puerto Rico* Uruguay* USA* Venezuela ASIA- PACIFIC Australia* Azerbaijan Bangladesh China* Hong Kong* India* Indonesia Japan Kazakhstan Korea ( Republic of) Malaysia* New Zealand* Pakistan Singapore Taiwan Vietnam EUROPE Albania Austria Belarus Belgium Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France* Germany* Greece Guernsey Hungary Ireland Isle of Man Italy Latvia Lithuania Luxembourg Malta Netherlands* Norway Poland Portugal Romania Russian Federation* Slovakia Slovenia* Spain* Sweden Switzerland* Turkey Ukraine United Kingdom* * UHY firms asterisked signifies that they are registered with the Public Company AccountingOversight Board (PCAOB). They are enabled under section 102 of the US Sarbanes-Oxley Act 2002 to prepare or issue audit reports on US public companies and their subsidiaries abroad. Under section 103 of the Act, the PCAOB has established auditing and related attestation quality control, ethics and independence standards, and rules to be used by registered public accounting firms, in the preparation and issuance of audit reports.

WHY UHY? WHY UHY? UHY is a cohesive international network ofindependent member firms providing audit,accounting, tax and business advisory servicesacross the globe. We share our clients aspirations and that is why clients like working with UHY. We are approachable anddown-to-earth individuals who deliver customised, innovative and practical solutions to help you make the right business decisions. Our services and teams are tailored to suit the culture of each client: including publicly listed corporations, large and medium-sized companies, privately owned businesses, not-for-profit and public organisations. Our member firms offer specialist sector and country knowledge to the same high quality professional standards in all major international business centres. Our commitment to quality is one of UHY s main values because it is so important to us, we strive to achieve this in everything we do. Globally, UHY has the depth and breadth to help your business compete effectively and successfully locally, internationally or cross-border. Our drive for professionalism, quality, integrity and innovation combined with global reach have realised substantial growth in our more than 26-year history for both clients and member firms. UHY offers an exceptional competitive advantage national capabilities enhanced by global resources and attentive personal service. Our people pride themselves on their ability to combine local knowledge with regional, national and international skills sets.

The network business bussines WHY UHY? UHY RESOURCES UHY ESPECIALISES IN THE FOLLOWING KEY SECTORS CAPABILITY STATEMENT 2013 DOING BUSINESS IN COLOMBIA AUTOMOTIVE AGRICULTURE & FORESTRY GLOBAL DIRECTORY 2012 BANKING, & INSURANCE SERVICES FIANCIE- ROS CHEMICALS The network business The network CONSTRUCTION & REAL ESTATE UHY provides a range of complementary international materials featuring current business issues. LOGISTICS & FRANCHISES EDUCATION & SERVICES ENERGY ENGINEERING & INDUSTRY FOOD & DRINK The following can be downloaded from www.uhy.com UHY INTERNATIONAL BUSINESS Newsletter for clients discussing current international business issues. UHY GLOBAL TRANSFER PRICING GUIDE International guide to transfer pricing in countries around the globe. UHY DOING BUSINESS Country reports to assist the establishment of international businesses. UHY GLOBAL DIRECTORY Address book of UHY firms throughout the world. UHY CAPABILITY STATEMENT Case studies of UHY clients illustrating how we work together internationally, and the depth and breadth of the UHY network across sectors, specialisms and geographical regions. SERVICES COMPANIES HEALTH, PHARMACEUTICALS AND BIOTECHNOOGY HIGH TECHNOLOGY, SCIENCE & ELECTRON- ICS TOURISM & ENTERTAINMENT MEDIA MINING NON-PROFIT ORGANIZATIONS PLASTICS &RUBBER PUBLIC SECTOR SERVICES PROFESSIONAL, SCIENTIFIC, TECHNICAL, MANAGEMENT CONSULTING RETAIL, REGULAR CONSUMER PRODUCTS AND MASSIVE TELECOMMUNICATIONS TRANSPORTATION & INFRASTRUCTURE MANUFACTURING RETAIL & CONSUMER PRODUCTS

WHY UHY? UHY OFFERS THE FOLLOWING SERVICES CORPORATE SERVICES AUDIT, ASSURANCE &, STATU- TORY AUDITOR including: external audit, internal reviews, including reviewing financial statements and compliance with International Financial Reporting Standards (IFRS), under international auditing standards. ACCOUNTING & CONSULTING SERVICES, including: outsourcing accounting, financial, and administrative, business plans, business valuations, financial control and planning, company formations, secretarial services, payroll outsourcing and liquidations. CORPORATE GOVERNANCE & RISK MANAGEMENT, including: corporate governance, risk management and consulting services, including compliance Sarbanes - Oxley. TAXES, including: direct and indirect taxation. International taxation and tax efficient structures for international expansion and cross-border joint ventures, transnational group structuring, advice and tax return, tax consultation and transfer pricing. INTERNATIONAL BUSINESS including: introduction to business contacts, due diligence, local regulatory requirements and business etiquette, local business tax environment, business structuring and compliance, taxation, recruitment and employment law consulting, transfer pricing, customs and other tax areas. CONSULTING, including: Training and implementation of IFRS, IFRS for all types of businesses, organizations and businesses. MANAGEMENT CONSULTING & SOLUTIONS, including: internationalization of business, human resources and recruitment services, information technology and software solutions. INTEGRATED QUALITY SISTEMS, Including: training and implementation of ISO standards. We are committed to social responsibility

LET US HELP YOU ACHIEVE FURTHER BUSINESS SUCCESS For how UHY can help, please contact any of our members. can visit the website www.uhy-co.com and find contact details of all our offices, or for more information about us. Contact us Bogotá D.C. - Colombia Carrera 8 No 66-33 Phone: +57 2115426 - +57 2493687 Email: info@uhy-co.com UHY is an international network of legally independent accounting and consultancy firms whose administrative entity is Urbach Hacker Young International Limited, a UK company. UHY is the brand name for the UHY international network. Services to clients are provided by member firms and not by Urbach Hacker Young International Limited. Neither Urbach Hacker Young International Limited, the UHY network,nor any member of UHY has any liability for services provided by other members. Auditores & Consultores S.A. Auditoria - Consultoria - Impuestos - Revisoria Fiscal - Outsorcing 2013 UHY Auditores & Consultores S.A. www.uhy-co.com