1. ABOUT CCID SA INTRODUCTION

2. FIDUCIARY SERVICES PRESENCE AND MILESTONES

3. FIDUCIARY SERVICES MISSION AND VISION

4. FIDUCIARY SERVICES OVERVIEW OF OUR OBJECTIVES

5. FIDUCIARY SERVICES PERSONAL ADVICE

6. Client Situation Time horizon Special requirements 1)Analysis of the client’s targets 2)Définition of the strategy of the fiduciary services 3)Customized proposal 4)Implementation considering client restricitons 5)Regular and systematic monitoring 6)Adjustments (product and switch ideas) AccountingAdmininstrationReal Estate Tax filing Market knowledge ReportingRisk contolAdvisory services Fiduciary Advisory operating model Fiduciary services Signing of contract with CCID SA Our expertise

7. FIDUCIARY SERVICES COMPANY INCORPORATION, ADMINISTRATION AND ACCOUNTING

8. FIDUCIARY SERVICES ACCOUNTING SERVICES

9. FIDUCIARY SERVICES BANKING COST CONTROL

10. FIDUCIARY SERVICES TAXATION

11. FIDUCIARY SERVICES AUDIT

12. FIDUCIARY SERVICES BOARD MEMBERSHIP

13. FIDUCIARY SERVICES SWISS CORPORATE GOVERNANCE RELATED SERVICES

14. FIDUCIARY SERVICES APPLICATION FOR RESIDENTIAL PERMITS

15. FIDUCIARY SERVICES SEARCH FOR REAL ESTATE

16. Fiduciary Services SCHOOLING

17. CCID CORPORATE GOVERNANCE SERVICES Evaluation of C.G impact on company Risk Management Services Directors liabilities I.C.S Internal Control Systems Audit commitee services Corporate code of Ethics Reporting requirement services

18. Additional services associated to Fiduciary services EVALUATION OF CORPORATE IMPACT

19. Additional services associated to Fiduciary services RISK MANAGEMENT SERVICES

20. Additional services associated to Fiduciary services ICS INTERNAL CONTROL SYSTEMS

21. Additional services associated to Fiduciary services AUDIT COMMITTEE SERVICES

22. Additional services associated to Fiduciary services REPORTING REQUIREMENT SERVICES

23. Commercial & Corporate Advisory Services FOREWORD ON THESE SERVICES

24. Commercial & Corporate Advisory Services STRUCTURED COMMODITY AND TRADE FINACE

25. SCTF Structures advised by CCID SA Standby L/C ProducerExporterTraderImporter Pre- fin./ Tolling Import L/C Overdraft Export L/C Tolling Bunkering warehouse financing FCR Discouting Receivables Payment Risk Cover LOI Potentially exposed to massive price revision post

26. SCTF Structures advised by CCID SA Trade patterns EXPORTER’S BANK EXPORTER IMPORTER IMPORTER’S BANK goods Emerging Market OECD $ $

27. SCTF Structures advised by CCID SA Stuctured Commodity Trade Finance Pre-export finance EXPORTER’S BANK EXPORTER IMPORTER BANK Emerging Market OECD 4. Repayment $ 2. Loan $ 1. Export contract 3. Export goods Generally no exposure to the European Market banking system (no transfer risk)

28. SCTF Structures advised by CCID SA Pre-payment finance EXPORTER’S BANK EXPORTER IMPORTER BANK Emerging Market OECD 5. Repayment $2. Loan $ 1. Export contract 4. Export goods Usually a stronger structure than pre-export generally of limited recourse to the importer 3. Prepayment $

29. SCTF Structures advised by CCID SA Countertrade IMPORTER EXPORTER IMPORTER EXPORTER Emerging Market OECD Commodity goods Watertight legal linkage is the key issue BANK STATE Capital goods Loan $ Payment $

30. SCTF Structures advised by CCID SA Borrowing Base BORROWERBANK Size doesn’t matter, provided the Borrowing Base is there, the size of the facility is not EBITDA dependent on Loan $ Receivables Assigned to Bank Investor Pledged to Bank

31. What do we include in SCTF today? Performance Risk finance Warehouse finance CTF (BASEL II) Examples : Russian prefinance European borrowing base

32. Commercial & Corporate Advisory Services PREPARATION OF THE COMMERCIAL FILES FOR ONWARD SUBMISSION TO THE BANKS

33. Commercial & Corporate Advisory Services ACCOMPANYING THE CLIENTS IN THEIR NEGOCIATION WITH THE BANKS

34. Commercial & Corporate Advisory Services ASSISTANCE IN THE CREDIT PROCESS REVIEW WITH THE BANK

35. CONCLUSION