Audit & Advisory. Business lines and expertise. March 2016

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1 Audit & Advisory Business lines and expertise March 2016

2 Who we are Our ambition Our values A range of experts in SME service with an international dimension. Aca Nexia, a player in auditing and advising, provides relevant solutions and support to its clients in the financial and accounting areas. Aca Nexia gathers 200 professionals including 16 partners and serves nearly 1,400 customers in audit, accounting, transaction services, financial consulting and social management. The teams have acquired a solid international experience and they support their customers, throughout the Nexia network in most countries over the 5 continents. Being recognized as a leading player on the French market. Aca Nexia 's ambition is to be recognized by the SMEs in France as a key player for audit and advisory activities in accounting and finance. This ambition requires the preservation of our independence, characterized by the total control of the capital by the partners and the implementation of a controlled growth strategy. The Nexia network consists of independent members and non-affiliates. In so doing, the Aca Nexia teams always look for more creative solutions to the benefit of their clients. Team Spirit Involvement, attentiveness, mutual respect. Trust Transparency, loyalty, integrity. Added values Expertise, pragmatism, capitalization and transmission of experience.

A leading actor of audit and consulting 1 21 m * 200 16 9 th 7 th firm fees professionals partners in audit in Transaction Services 5 75 m 700 68 21 8 th firms fees professionals partners

3 A leading actor of audit and consulting 1 21 m * th 7 th firm fees professionals partners in audit in Transaction Services 5 75 m th firms fees professionals partners offices in audit 120 3,1 md$ th 7 th countries fees professionals offices Network worldwide In Europe * 40% Audit, 45% Accounting and tax, 9% Transaction Services and 6% Social 3

markets North America (1.5 md$) Europe (1.3 md$) Asia (0.

4 Serving your international ambitions 10 th international network 3.1 md$ in ,000 professionals Including 2,700 partners 576 offices 120 countries Administrators 24,000 People Great reputation for members in financial markets North America (1.5 md$) Europe (1.3 md$) Asia (0.2 md$) CliftonLarsonAllen Milwaukee- 569m$- 3,600 p-90 offices CohnReznick New York City- 500m$- 2,800 people-26 offices UK - Saffery Champness 71 m, 70 partners Smith & Williamson 1,500 p, 12 offices Germany - Ebner Stolz Stuttgart- 14 offices- 200m$- 1,100 p- ranks 7th Nexia China Shanghai- 50m$- 1,546 p-23 offices Nexia Australia 675 p- 8 offices 4

5 Our expertise combines multiple expertise Auditing and consulting are delicate exercises. The issues at stake are often important and are linked to the financial and human implications that require as much prudence as enthusiasm. The complexity of the analyzes and observations forces to draw upon dedicated teams of experts who, each in his field, can make an incomparable decision. We are proud of our multiple and complementary expertise. 5

6 Business lines Audit Transaction services Financial advisory Assets contribution and mergers Accounting and tax Payroll and social administration Foreign Desk Consolidation and group reporting

7 Audit Assurance to your accounts For Aca Nexia, auditing is an engagement which goes well beyond a mere legal obligation relating to the accounts. It is based on deep knowledge of the company and its environment which leads to providing added value for process optimization and quality of financial information. A high quality in the execution of an audit requires a high level of various skills applied simultaneously. References Clients 320 clients for 660 statutory audit mandates. 6 Euronext and 2 Alternext clients. A dedicated team 8 partners. 11 managers and 31 auditors. Key skills Listed companies and IFRS. Spécialists : social, legal, tax. CSR auditor. International presence throughout Nexia International. French listed companies Axway Software, Europacorp, Groupe Open, MVG, Passat, Rémy Cointreau, Solutions 30, Sopra Steria. Companies with banking and insurance status CA Indosuez Private Equity - Caisse de Refinancement de l Habitat - Mutuelle Bleue Private groups among the leaders in their sectors of activity 7 Baron Philippe de Rothschild SA, Bernard Controls Chausson Matériaux, CEE, CMS Bureau Francis Lefebvre, DBF, DEFTA, Emerige, Editions Michel Lafon, Ergalis, Fourré Lagadec, Naxco Group, Groupe Parisot

Transaction services Tailored solutions to match your needs The team takes part in more than fifty operations per year on behalf of private equity houses and strategic buyers on a variety of

8 Transaction services Tailored solutions to match your needs The team takes part in more than fifty operations per year on behalf of private equity houses and strategic buyers on a variety of enterprises in various sectors of activity. Driven by implementing an analytical approach, demonstrating a genuine pragmatism and understanding targets markets and business models effectively, we structure our relationships with our clients and the method followed to perform our engagements successfully. Key figures 75 deals in operations over the past 3 years. Ranks 7 th in TS in Services Due diligence Buy-side. VDD and Vendor Assistance. Anticipating post-operation issues. Assess business plan assumptions. References 8

9 Financial advisory Predicting, monitoring and managing Aca Nexia advises and assists companies and their financial departments to ensure that, in all circumstances, the general management has the historical and forecasted information it needs to manage the company and its specific projects and operations. Our expertise Administrative and financial organization. Monthly reporting, including WCR and cash level. Forecasts : profit & loss accounts and cash flow statements and a follow-up procedure consistent with management accounts/reporting. Cash : Knowing cash balances on a day-to-day basis, managing commitments and drawing up and updating monthly forecasts, in line with the annual cash flow statement. Key points of operation Design of appropriate tools. Monitoring of the company's teams. Shared knowledge. Consistency between information systems. Permanent reconciliation between cash on hands and P&L Coordination with other advisors. Possible contexts Growth management. fundraising. Renégociation of financial debts. Prevention of financial difficulties. Improving your organization and your team s skills Advisory - Assessment of structure and procedures. - Design and formalization of processes. - Setting up tools. Assistance - Training of the teams. - Assistance in production of the monthly reporting. - Follow up. 9

10 Assets contributions and mergers A player in legal restructuring operations The Aca Nexia partners who intervene in Contributions and Mergers master the concepts and methodologies generally used and more specifically applied in valuation. Advisory Valuing inputs, branch and entities. Parity simulations. Accounting and financial simulation of the impacts on shareholder capital and accounts. Key expertises Specialized partners. Valuation. Legal assignments. specialized legal department. Our commitments Compliance with deadlines. Well-structured approach. Coordination with teams and advisors. Legal engagements Contribution auditor. Merger and spin-off auditor. References 10

11 Accounting and tax Understanding and controlling performance A special permanent source of advice to companies Aca Nexia, trusted and permanent advisor for businesses. Support : from book-keeping to drawing-up of financial statements. Advice : Management, tax, organization and information systems. Added value : a direct and personalized relationship with one of our partners. Partners of financial departments Providing financial services to groups in need of expert assistance on temporary basis in accounting and tax. Ensuring ongoing production of accounting and financial information and followup of obligations. Providing complementary technical support. Key information clients. 8 partners. Legal team. Tax advice Accounting review. Tax optimization. Outsourcing Security. Meeting deadlines. Dashboard. References 11

12 Payroll and social administration The support of specialists in a sensitive field Aca Nexia uses specialized teams comprising of qualified legal experts whose knowledge is constantly updated and who offer a combination of technical expertise, responsiveness and confidentiality. Outsourced social administration Delegating all or some of the tasks associated with pay and related operations and obtaining personalized advice. Social administration review Aca Nexia s specialists perform reviews of your social matters with the dual aim of making your organization secure and monitoring the social costs associated with pay. Key figures payslips per month. 30+ sectors of activity. 10 specialists. 2 labour law specialists. HR management Hiring. Payroll and social contributions. Assistance when audited. Advisory. HR administration review Working hours. Contracts. Regulations and collective bargaining agreement. Calculation of social contributions. Pre-need insurance contracts. References 12

13 Foreign Desk Your French partner Aca Nexia is the privileged interlocutor of the financial management of the foreign parent in order to enable local management to focus on the activity. Aca Nexia participates in the coordination of the various persons in contact with your French subsidiaries: auditors, advisors, administrative authorities and functional divisions of your group. A package for compliance of your French subsidiaries Accounting and management accounts Book-keeping and drawing up of financial statements in accordance with French GAAP. Drawing up of the reporting and management accounts in accordance with local GAAP. Key data 60 clients. 11 countries. 10 people. Key expertise A dedicated team. A team with multiple expertise : pay, accounting and tax compliance. Nexia International 10th network in the world. 120 countries. 576 offices. 25,000 people. Including 2,600 partners. Tax & Social compliance Drawing up of periodic tax declarations for VAT and other taxes, and of annual corporate tax return. Supports all social administration : hiring, pay, periodic social statements, termination. Assistance in the event of a tax audit. 13

Consolidation Being the partner of your commitments Our consolidation services Internal assistance: adapting to needs in terms of expertise and volume of work.

14 Consolidation Being the partner of your commitments Our consolidation services Internal assistance: adapting to needs in terms of expertise and volume of work. Outsourcing: to support the process for preparing consolidated accounts. Advice: for specific operations, optimization of your organization, interpretation of standards. Group Reporting Design and automation of processes with the support of information system consultants. Integration of forecast data with reporting data and consolidated accounts. Key expertise Dedicated team. Experience in international groups. Mastery of numerous software packages. Nexia International. IFRS et CRC Access to accounts in Saas mode. Outsourcing Small groups. Improved efficiency. Complete service. Relations with auditors. References 14

15 Expertise Hotel management Auctioneers Private education Family office

Hotel management Expertise dedicated to your sector A specialized skill center Through a dedicated team, Aca Nexia participates on a daily basis in the management of more than sixty hotels located in

16 Hotel management Expertise dedicated to your sector A specialized skill center Through a dedicated team, Aca Nexia participates on a daily basis in the management of more than sixty hotels located in the country. Our clients are not only hotel groups but also independent hotels, members or not of big hotel chains. Delegated management Assistance for an optimized functioning of accounting and financial controllers departments and, at year-end, make an appropriate combination of accounting, tax and financial standards to draw up the financial statements and manage the relations with statutory auditors. Key figures Outsourcing for 150 hotels. Dedicated team of 30 people. 2,000 payslips per month. Accounting Book-keeping. Tax compliance. Reporting and interim accounts. HR management Hiring. Payroll and social contributions. Social administrative management review. Social administrative management Mastering the specific characteristics of this field. Review of social management by our legal team specialized in order to secure the organization and to control social costs. References 16

Auctioneers A key accounting firm in the profession Aca Nexia has been acting as an accountant and advisor to numerous auctioneers for more than thirty years.

17 Auctioneers A key accounting firm in the profession Aca Nexia has been acting as an accountant and advisor to numerous auctioneers for more than thirty years. This long experience has enabled the firm to acquire deep knowledge of the profession and assist its clients in the changes imposed by the new regulations resulting from the law of the 10th of July One profession, several lines of business Aca Nexia is involved in two areas of activity of the profession: The judicial auctioneer is a public and ministerial officer responsible for expert appraisal, valuation and judicial public auction of furniture and personal and household effects, on behalf of the judiciary. Auctions concern a very wide range of property which includes not only the art market but also industrial and professional equipment, vehicles of all types and horses, to name a few. References Permanent advice to 20 judicial auctioneers and commercial auction houses in Paris and Ile de France. Assistance in more than 30 sale valuation operations. Services Accounting. Tax and labor law. Organization and dashboard. Valuation. Sale assistance. Our commitments Monitoring of key issues in the profession. Responsiveness and short deadlines. Confidentiality. References 17

Private education Auditor and advisor of the profession Specific issues Administration and finance A specific and extensive administrative back office: planning, students, teachers and teaching.

18 Private education Auditor and advisor of the profession Specific issues Administration and finance A specific and extensive administrative back office: planning, students, teachers and teaching. Integration of professional administration with accounting and financial management. HR management Status of teachers, independant workers. Different social security schemes. Services TS : due diligences and VDD. Audit: statutory auditing, contributions and mergers, internal auditing. Financial advisory: reporting, budget and business plan. Accounting and tax issues: financial statements and advice. Human resource management: pay, social contributions and advice. Our commitments Follow up on key issue changes of the profession. Responsiveness and short deadlines. Confidentiality. Tax VAT. Payroll taxes. CVAE: possible exemption depending on link with universities. References 18

19 Family office Administrative and financial back office Aca Nexia has been advising and assisting Family Offices for many years in the management of their real estate and financial investments and domestic staff. Book-keeping services Complete outsourcing of accounting and reporting. Drawing up of financial statements and liaison with statutory auditors. Annual tax declaration. Our clients Individuals with investments in real estate and holdings. Family entrepreneurs with investments in business real estate. Asset management companies and family offices. Our commitments Single point of contact. Responsiveness. Availability. Confidentiality. Personal taxation Personal tax declarations of partners, corporate and personal income tax. Annual wealth tax declaration. Management of tax exemption investments. HR management for domestic staff Employment contracts. Pay and management of social declarations. Advice. Legal matters Advice on choice of legal structures and creation of entities. Full legal secretary. Liaison with your lawyers and notaries. 19

20 Partners The partners and the teams cultivate team spirit, trust, and the search for added value.

fr +33 (0)6 64 98 90 52 Alain Fitzgerald

fr +33 (0)6 24 56 24 44 Sandrine Gimat s.

fr +33 (0)6 69 67 94 92 Fabrice Huglin f.

21 Partners Paris 31, rue Henri Rochefort Paris - France +33 (0) Laurent Cazebonne l.cazebonne@aca.nexia.fr +33 (0) Éric Chapus e.chapus@aca.nexia.fr +33 (0) Jérome Debroise j.debroise@aca.nexia.fr +33 (0) Alain Fitzgerald a.fitzgerald@aca.nexia.fr +33 (0) Sandrine Gimat s.gimat@aca.nexia.fr +33 (0) Fabrice Huglin f.huglin@aca.nexia.fr +33 (0) Olivier Juramie o.juramie@aca.nexia.fr +33 (0) Hervé Krissi h.krissi@aca.nexia.fr +33 (0) Olivier Lelong o.lelong@aca.nexia.fr +33 (0) François Mahé f.mahe@aca.nexia.fr +33 (0) Philippe Mendes p.mendes@aca.nexia.fr +33 (0)

Partners Issy-Les- Moulineaux 2, rue Maurice Hartmann 92130 Issy-Les-Moulineaux - France +33 (0)1 40 93

com +33 (0)6 80 96 75 26 Montesson 4, rue du Chant des Oiseaux 78360 Montesson - France +33 (0)1 30 09

fr +33 (0)6 27 19 21 89 Stéphane Tuvi s.tuvi@aca.nexia.

22 Partners Issy-Les- Moulineaux 2, rue Maurice Hartmann Issy-Les-Moulineaux - France +33 (0) Daniel Buchoux d.buchoux@cera-fr.com +33 (0) Philippe Sallé p.salle@cera-fr.com +33 (0) Montesson 4, rue du Chant des Oiseaux Montesson - France +33 (0) Frédéric Papillon f.papillon@aca.nexia.fr +33 (0) Stéphane Tuvi s.tuvi@aca.nexia.fr +33 (0) Argenteuil 89, rue Henri Barbusse Argenteuil - France +33 (0) Bernard Hommel b.hommel@aca.nexia.fr +33 (0) Jérome Debroise j.debroise@aca.nexia.fr +33 (0)

23 Aca Nexia is a firm of auditing and consulting experts whose ambition is to provide their clients with appropriate solutions in accounting and financial matters, and to help them to implement these solutions. The partners and the teams cultivate team spirit, trust, and the search for added value.

Chartered accountants Auditors Consulting

Solutions d experts Chartered accountants Auditors Consulting January 2018 Sefico Nexia has the ambition to bring concrete, sustainable and efficient solutions to companies and their leaders. our office