30 millions € of revenue in th accounting firm in France 300 professionals 15 th company Based in Paris - La Defense

October 2015Page 1 Doing business in France Primexis' International Business Services team is particularly well known for assisting international companies in setting up French subsidiaries and/or branches. The IBS team's are specially structured to meet the needs of international organizations. Primexis now looks after more than 250 subsidiaries or branches of companies from many countries. Primexis was the first French firm to obtain SAS 70 Type II certification (now ISAE3402 and SSAE16) and is very experienced in meeting Sarbanes-Oxley requirements. Your Contacts: For further information or other questions, please contact : Real Estate Daniel Wickers : Industries and Services sectors Didier Hémion : Presentation Primexis is France's leading independent accounting and consulting firm. With over 30 years of experience with international clients of all sizes, Primexis is particularly well known for providing support to international companies operating in France. Primexis was the first French accounting firm to achieve SAS 70 Type II certification and is very experienced in meeting Sarbanes - Oxley requirements. In the year 2012, Primexis obtained ISAE 3402 and SSAE 16 international and U.S. certifications, which replaced SAS 70 standards. Primexis was the first French member of THE LEADING EDGE ALLIANCE in 2009.THE LEADING EDGE ALLIANCE With 300 employees, Primexis has seven specialist teams, each considered to be among the leaders in their field in France. The firm looks after more than 500 clients, 250 of who are French branches or subsidiaries of international groups. Primexis has a clear objective: to provide its clients - of any size - with high quality support, served by dedicated, responsive and highly skilled teams. For over 30 years, Primexis has won the trust of major French and international groups, particularly in the following sectors:  Industry  Professional Services  Banking  Insurance  Real Estate  Public Sector

October 2015Page 2 PARTNERS Focus on

October 2015Page 3 Chairman of Primexis LinkedIn profile LinkedIn profile Experience Olivier Touchard, is a graduate of the Institut d'Administration des Entreprises in Poitiers (Maîtrise des Sciences et Techniques Comptables et Financières: Master's degree in Accounting and Financial Sciences). He is a Certified Public Accountant, registered with the Ordre des Experts-Comptables (accountancy profession regulatory body) in Paris – Ile de France since He joined Primexis in 1988 (called CPS France at that time), and then created and managed the Consolidation Department for several years. He was responsible for consolidation and accounting and financial assistance provided to significant international groups. He became a Partner in 1998, Managing Director in 2002 and Chairman of the Board in He mainly supervises assignments to prepare IFRS consolidated accounts and consults on group information systems for many major companies. Areas of specialization  Group consolidation reporting  IFRS  Financial Reporting  Internal controls  Financial analysis  Accounting  Accounting Assistance  Outsourcing Olivier Touchard

October 2015Page 4 Sébastien Courbe Partner Managing Director Director of the Group Consolidation and Reporting Department LinkedIn profile LinkedIn profile Experience Sébastien Courbe, is a graduate of EDC ) and he is a Certified Public Accountant, registered with the Ordre des Experts-Comptables (accountancy profession regulatory body) in Paris – Ile de France. He joined Primexis (then CPS France) in He has specialized in consolidation since1998, and became Partner in charge of the Group Consolidation and Reporting department in His team of dedicated professionals provides assistance with consolidation, optimization and training, implementation of consolidation and group reporting tools, and outsourcing consolidation. He operates in many business areas (industry, professional services, banks, insurance, real estate) for major groups, as well as for listed and unlisted middle-sized structures. Sébastien Courbe is a trainer for Francis Lefebvre Training, specializing in international standards and consolidation techniques. Finally, he is co-author of the book IAS/IFRS standards: What to do? How to do it? - Organisation Publisher. Areas of specialization  Group consolidation and reporting  Controlling  IFRS  Financial reporting  Accounting  Accounting Assistance  Internal control  Reporting system

October 2015Page 5 Didier Hémion Partner Director of the International Business Services Department LinkedIn profile Experience Didier Hemion, Certified Public Accountant and Statutory Auditor, has more than twenty years experience in statutory audit and accounting. He started his career with the audit firm Price Waterhouse and joined Primexis (CPS France at that time) as Director of the International Business Services department in Didier Hemion managed statutory audit assignments in various sectors (food trade, car industry, supermarkets, printing industry, press, real estate, leisure parks) and for industrial and service companies. Under his management, the "IBS" department of Primexis provides accounting assistance to subsidiaries of significant French and international groups: book-keeping, reporting, accounting review, compilation of financial statements and tax declarations. In November 2006, Didier Hémion pushed for Primexis to be the first French accounting firm to achieve SAS 70 Type II certification. Didier Hemion is in charge of overseeing the yearly renewal of this certification. Primexis has obtained ISAE 3402 and SSAE 16 international and U.S.certifications, which replaced SAS 70 standards for internal control of outsourced services. Didier Hemion places appropriate and efficient skills and experience at the disposal of these specific clients linked to major groups, notably regarding international standards (IFRS, US GAAP), tax consolidation and reporting Areas of specialization  Bookkeeping and reporting according to the parent company's format and standards (IFRS, US GAAP...)  Preparation of current tax declarations and financial statements, IFRS reporting,  Representation in France (tax authorities, statutory auditors...)  Accounting and tax advisory  Accounting and tax processing of restructuring operations, for tax consolidation / Holding

October 2015Page 6 Daniel Wickers Partner Director of the Real Estate : Public and Private Sectors LinkedIn profile Experience Of Franco-British origin, Daniel Wickers began his career with Primexis in 1996 (then CPS France) within Comprehensive Accounting Services later joining the Interim Management and Accounting Support Department, where he participated in the development of accounting outsourcing with large groups. In 2002, he was promoted to Manager in the newly created Real Estate Department, and in 2006 he was integral in Primexis becoming the first French firm to obtain SSAE16 - ISAE 3402 certification (ex SAS 70 type II). Wickers is very active within The Leading Edge Alliance (LEA), the second largest international Association of Independent Accounting firms, and he is the Partner referred to on issues concerning foreign groups. In January 2015, Daniel Wickers was appointed Partner in the Real Estate Department of Primexis. He oversees a team of fifty people and the continuing development of Primexis’s real estate sector activity, including French investment funds and foreign real estate (land corporations, SIIC and OPCI...). Areas of specialization  Account outsourcing  Accounting Assistance  Temporary replacement of accounting staff  Implementation of accounting standards  Real Estate Tax : SIIC system (French REITS), VAT, other taxes relating to assets...  Assistance with acquisitions/sales  Project management (accounting systems and property management)  Real Estate valuation  Due diligence

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