Profile and Services

1. Profile and Services • January 2018

2. Contents Whowe are 3 Areas of expertise 4 Valuations & Deals 6 Risks & Controls 7 Litigations & Disputes 8 Accounting & Business plans 9 Crisis Management 10 Governance & Control Bodies 11 Professionals 12 Senior Partners 13 Partners 16 Senior Consultants 17 Consultants 18 Portfolio 19 Contacts 20 January 2018 2

3. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts • Who we are “ATHENA Professionisti e Consulenti Associati”is an association of professionalsestablishedin Milan in 2010 in order to offerto its clients, simultaneously, skills, knowledgeand expertisegained by itspartnersand consultantsasprofessors, advisors and professionals. Ourareas of expertise are integrated and operate in synergy, enablingAthena to betterface topics under examination to offer to customerstailored and complete solutions. Ourclients are of bothcompanies and other private or public entities, with medium/large size - includingleadingbanks, listed companies and financialinstitutions- or small sizewhichcan benefit from high-levelstanding services. ATHENA createsvalue for itscustomers, companies and other private or public entities, levereging on the skills and expertise gaines by itspartners and consultants January 2018 3

4. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts • Areas of expertise 1. Valuations& Deals 2.Risks& Controls Technical support and advisory to management team and owners in the context of different phases of extraordinary operations (acquisitions, contributions, mergers, spin-offs, etc.), with a special focus on valuation and deal structuring. Governance structures design (groups included), Enterprise Risk Management (ERM) systems development, engineering of organisational models ex Legislative Decree 231/2001, control functions outsourcing. 3. Litigations & Disputes 4. Accounting & Business Plans Extrajudicial assistance on corporate and patrimonial litigations, technical support and definition of the strategic guidelines within civil and penal arbitrations and disputes, tax litigation, investigations aimed to identify frauds and abuses. Consulting, valuations and opinions on both separate and consolidatedfinancialstatements (IFRS-IAS and OIC), financialinformation and disclosure, business plan preparation assistance(seeds, start-up, scale-up, turnaround), auditing, financial planning and analysis. 5. Crisis Management 6. Governance & ControlBodies Appointments in governance and control bodies, suchas: Board of Directors and similar, Board of Statutory Auditors and similar, Organismo di Vigilanza ex Legislative Decree 231/2001. Technical support, management and advisory in pre-crisis and crisiscircumstances, voluntaryliquidations, bankruptcyprocedures (with a focus on procedures under Banca d’Italia supervision), attestations. January 2018 4

5. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts • Areas of experties and business life cycle Valuations & Deals Risks & Controls Litigations & Disputes Accounting & Business plans Maturity Growth Start-up Decline Crisis Management January 2018 5

6. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts 1. Valuations& Deals • Main projects and recentundertakings • Accounting and Financial Due Diligencetosupport SME acquisitions (renewable, gaming&betting, industrial, software and mechanicalsectors) • Sell-side advisory M&A (electronics, small household appliances, healthcare, real estate and bio-plastics sectors, winery) • Appraisals under art. 2343-ter and 2465 c.c. (Sectors: apparel retail, department stores, food & beverage, social health, healthcare, agricultural machinery, banks) • Fairness opinions on the purchase price of businesses (Sectors: banking /financial, services, packaging, luxury department stores, stores, project financing) • Valuation of businesses within possible divestment decisions (sectors: social health, automotive, defence) Pre-deal phase • Target market analysis • Scouting of target businesses • Scouting of financial and strategic partners • Deals and vehicles structuring Negotiations • Creation of links between investors and targets • Support within negotiation phase with counterparts • Financial and accounting due diligence Valuations • Valuations of companies, going concerns, and interests • Appraisals ex art. 2343 and 2465 under Italiancivil code • Determination of the exchange ratio within mergers/demergers • Fairnessopinionsto support management decisions and for taxpurposes • Appraisals for taxrevaluations of assets or interests • Other valuations governed by specific legal rules and regulations Post-dealphase • Business planpreparation • Mentoring and consulting to management • Purchase Price Allocation (PPA). January 2018 6

7. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts 2. Risks& Controls Governancestructures design (including groups) • Main projects and recent undertakings • Definition of organizational structures and support to obtain the mandatory authorizations (SICAF / financial sector) • ERM systems development under the Italian Stock Market Self-Regulation Code (sectors: airport, retail, food & beverage) • Design of organizational models under Legislative Decree 231/2001 (areas: consulting, media, pharmaceutical, industrial) • Internal audit function outsourcing (sectors: financial, lighting/design, ICT) • Methodological and operational support to the compliance function under Law 262/2005 (retail sector) • Design of organisational structures (roles, responsibilities and delegations) • Design and implementation of Internal Audit and Financial Planning and Analysis Systems • Support in the definition of the organisational structure and procedures aimed at obtaining certain authorisations, such as Bank of Italy permits. Enterprise Risk Management (ERM) systems development • Assessment of the "as is" situation and definition of the ERM strategy • Risk appetite definition and risk tolerance assessment • Design of risk management models, risk self assessment processes and risk evaluation metrics. Design of organisational modelsex Legislative Decree 231/01 • Support in identifying the main risk areas (mapping) • Support in the model preparation and implementation • Definition of the information flow and relationship system regarding the Organismo di Vigilanza • Training on Legislative Decree 231/2001 matters Outsourcing of control functions • Internal audit and control functions under financial regulations • Compliance under Law 262/2005 • Financial Planning and Analysis January 2018 7

8. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts 3. Litigations & Disputes • Main projects and recent undertakings • Extrajudicial assistance for dispute settlementsrelated to the price adjustment clauses application • Party and Court expertsappointmentopinionsin Civil and Penal litigations concerning: • So calledazioni revocatorie • Liability actions • Failure to comply with statutory / contractual clauses • Business valuations and damages measurement • Reliability of accounting information • Misappropriation of public grants • Anatocism and usury • Technical assistance in tax litigation (financial investigations, studi di settore, redditometro, accertamentianalitici) Extrajudicial Assistance • Opinions related to contractual clauses application • Estimation of the value of the object of the dispute • Opinions on the reliability of financial and accounting information • Support in the definition of settlement agreements Arbitrations and litigations (civil and penal) • Trial strategy definition assistance to lawyers • Assistance in the litigation debate process • Court and Party appointedexpertsopinions (CTP/CTU) • Assessment of damages (also for liabilityactions) • Participation in ArbitrationCommittees Investigation • Accounting and financial investigations aimed at identifying frauds and abuses • Investigation on subjects involved and related responsibilities • Assessment of damages (also for liabilityactions) Tax litigation • Technical support in the pre-litigation phase (tax audits, accertamento con adesione, mediazionefiscale, etc.) • Technical support at any stage of the procedure in front of the Tax Court January 2018 8

9. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts 4. Accounting and Business plans Financial statement advice • Main projects and recent undertakings • Impairment tests ex IAS 36 on goodwill and equity investments (sectors: banking, insurance, waste management, residential heating, media) • Participativefinancialinstruments and warrants valuation(sector: financialintermediaries) • Management reporting consulting for companies that are part of international groups • Preparation of business plans (sectors: construction, media, electronics, energy, bio-plastics, telecommunications, security, retail) • Support in audit procedures development (nautical sector) • Support in the preparation of the consolidated financial statement within 23 Municipalities under art.11 bis Legislative Decree 118/2011 • Impairment test of goodwill, assets or interests (under IFRS-IAS and OIC) • Valuations for financial statements purposes • Purchase Price Allocation (PPA) • Financial derivatives instruments pricing: options, interest rate cap and floor Advice and opinions on separate / consolidated fin. statements • Opinions on the correct accounting policy of specific events (IFRS-IAS and OIC) • Support in the context of FTA of International Accounting Standards • Accounting and financial check ups and financial statement analysis Financial information and disclosure • Support in preparing the notes to financial statements • Assistance in the management reporting preparation • Opinion on the financial statement disclosure effectiveness Support in the preparation of Business plan • Support in defining assumptions • Preparation of economic and financial projections (start-up, development, and turnaround phases) • Independent business plan review Auditing • Support in carrying out specific audit procedures January 2018 9

10. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts • Main projects and recent undertakings • Attestation ex art. 67, c. 3, lett. d) l.f. (food and beverage industry) • Report pursuant to art. 182-bis l.f. (consumer credit sector) • CommissarioStraordinarioand CommissarioLiquidatore(Prisma SGR), Chairman/memberof the Comitato di Sorveglianza(Tank SGR, IMEL.EU, Istituto di Credito Sportivo) • Coadjutor/Consultant of the CommissarioLiquidatore(Bank MB, RMJ SGR, Piazza Affari SIM, Helm Finance SGR, Profit Investment SIM, Profit SIM, Mobilmat IMEL, H1Fund, HeliosFund ) • Assistance in the liquidation of companies (sectors: real estate, airport) • Appointment as liquidator (sectors: financial, insurance brokerage) • Support in the preparation of the proposal and plan under art. 161, l.f. (sector: shipping) 5. Crisis Management Consultingand technical support in crisis situations • Debt restructuring and asset protection plans analysis and preparation • Reorganisation and turnaround procedures structuring • Settlement with creditors assistance Insolvency procedures • Attestation of the accuracy of data and feasibility of plans under art. 67, c. 3, lett. d) l.f. and ex art. 161 l.f. • Opinion on the reliability of financial information and the feasibility of debt restructuring agreements pursuant to art. 182-bis l.f. • Assistance in submitting applications to access certain to bankruptcy procedures (art.182-bis,182-septies,161 l.f.) • Consulting in the context bankruptcy proceedings (with a focus on the identification of the default causes) • Support to BoD in presenting the Investment Funds compulsory law liquidation request ex art.57,c.6-bis, TUF, Legislative Decree 58/1998 Insolvency procedures under supervision of Banca d’Italia • CommissarioStraordinario (AmministrazioneStraordinaria) • Chairman/Member of the Comitato di Sorveglianza (LiquidazioneCoattaAmministrativa) • CommissarioLiquidatore or Coadjutor/Consultant of the CommissarioLiquidatore (LiquidazioneCoattaAmministrativa) Liquidations • Assistance in company liquidation procedures • Preparation of liquidation plans • Appointments as liquidator (voluntary liquidation) January 2018 10

11. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts 6. Governance & Control Bodies Board of Directors / Sole Director • Cariparma • Emak • UbiPramerica • Calvi Holding • Bonatti • Cremasca Servizi • Linea Group Holding • Eurap Limited • Franzosi • Pasvim Board of Statutory Auditors and similar • AICO • Tattile • Lakesight Technologies Holding • Fortuna • Maxima • Fondazione «Opera San Camillo» • Redaelli Tecna • BCC Retail • BCC Sistemi Informatici • IccreaBancaImpresa • BCC Risparmio e Prev. SGR • SDI Automazioni Industriali • DF Labs • CAMA 2 • Meregalli Impianti Termotecnici • Western Union Retail Serv. Italy • Compagnia Energetica Bellunese • E2i Energie Speciali • Edison Idrocarburi Sicilia • EDF EN Services IT • AMG Gas • Edison Energia • Assistenza Casa • Sersys Ambiente • Fenice • Elettroambiente • Tifeo Energia Ambiente • Platani Energia Ambiente • Palermo Energia Ambiente • Assirevi • Fondazione Gem • Fondazione Eucentre • Dalmata (Parmalat) • 3M Italia • Holostem Terapie Avanzate (Chiesi) • L’Eco della Stampa • Sanofi Organismo di Vigilanzaex Legislative Decree231/2001 (ifnotalreadymentionedabove) • Fondazione Piccolo Teatro di Milano • Ambromobiliare • CLX Europe • Infrastrutture Trasporto Gas • General Electric International • Jenbacher • GE Avio • GE Water & ProcessTechn. Italy • Mellin • Danone • Terre d’Oltrepo’ • ENI Versalys • ENI Syndial • Gaz de France – Suez Energie • Long TermPartners • Tiscali • A.C.M.A. (Coesia) • Centrale del Latte di RM (Parmalat) • Chiesi Farmaceutici • C.I.M.A. (Coesia) • Coesia • G.D. (Coesia) • Genzyme (Sanofi) • Interpump Group • IPI (Coesia) • Istituto Auxologico Italiano • Lesina Autonoleggio • Matthews International • Sasib January 2018 11

12. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts • Professionals ATHENA team is made of around 15 professionals including partners and consultants. The Partnershave renowned skillsand expertiseacquired mainly in academic (BocconiUniversity and Pavia Univerisity) and professional environments(within leading international auditing and consulting firms and from Supervision Authority nomination ) ATHENA also works in close synergy with Studio Livatino & Associati (www.livatinoassociati.it), a leading professional firm based in Parma, specialised in corporate law, accounting and tax consulting. Through to its wide network, ATHENA can also rely on other highly recognised experts deriving from the professional and academic fields, which can be involved, when needed, on specific topics. January 2018 12

13. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts Prof. Alfredo Viganò CharteredAccountant- Albo di Milano: n. 1269 Senior Partner Charteres Auditor - Registro n. 60641 alfredo.vigano@unibocconi.itGraduated in Economia e Commercio - Università Bocconi Emeritus Professor of Accounting at Bocconi University, he is among Athena founding members and he is mainly involved in projects referring to Valuations & Deals , Accounting & Business Plans, Litigations & Disputes areas. He was Full Professor of Metodologie e Determinazioni Quantitative d’Aziendaat Bocconi University , he has also carried out assignments related to deals and several appraisals related to civil and penal litigations, under appointment of the Court or of one of the Parties. He has been Chairman of the Organismo di Vigilanza of MetropolitanaMilanese and member of the Board of Statutory Auditors of Pioneer Hi-Bred Italia. Heisauthor of numerousacademicpublicationsincluding: "Il gruppo di imprese. Aspetti giuridici ed economico-aziendali", in Il bilancio consolidato secondo i principi contabili internazionali, 2004; "Il collegio sindacale nelle banche, Corporate governance, nuovo ruolo dei sindaci e controlli interni", 2005; "Il bilancio secondo gli IAS", 2006; "Valutazioni, letture, analisi", 2007; "Basic Financial Accounting", 2007. Dott. Dino Martinazzoli CharteredAccountant- Albo di Cremona: n. 317 Senior Partner Chartered Auditor - Registro n. 35994 dino.martinazzoli@athenaassociati.itGraduatedin Economia e Commercio - Università Cattolica S.C. He is among Athena founding members and he is mainly involved in projects referring to Valuations & Deals, Accounting & Business plans and Litigations & Disputesareas, with a focus on consultingactivitieswithindeals, due diligence and valuation. He hasbeenPartner of PwC for 25 years, where he initiallyworkedwithin the Audit Division and later in the AdvisoryTransaction Servicesdivision, where he wasalsoinvolved in severalIPOs. He hasalsocooperatedfor over 20 years with Bocconi University - Accounting Department - as a contract professor in the auditing area. Heis a Member of the Board of Directors of Calvi Holding, Bonatti and LGH and Sole Director of Cremasca Servizi: he is a Member of the Board of Statutory Auditors of Redaelli Tecna and of some Ambienta SGR investee companies. He hasbeenOrganismo di Vigilanzaof 21 Investimenti and Piccolo Teatro, aswellasAssirevi Board of Auditors Member. He isauthor of the publication: “Manuale di due diligence”, 2004. January 2018 13

14. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts Prof. Luigi MigliavaccaCharteredAccountant- Albo di Pavia: n. 49 Senior Partner Chartered Auditor - Registro n. 38252 luigi.migliavacca@athenaassociati.itGraduatedin Economia e Commercio - Università di Pavia Professor of Governance and Internal Control at the EconomicsDepartmentand of Financial Statements and disclosureatthe Law Department of Pavia University. He joined Athena in 2010, and he ismainlyinvolvedwith Risks & Controls, Litigations& Disputes and Accounting & Business planssprojects. He hasbeenPartner in PwC for 25 years, where he workedin the Audit division, beinginvolved in the audit of companies - includinginternationals and listedones – aswellas on deals, arbitrations and forensic audits. He is Member of the Board of Directors of UbiPramerica; he is Chairman or Member of the Board of Statutory Auditors or Organismo di Vigilanza in several entities: Edison Group, General Electric Group, Danone Group, Falk Group, Piccolo Teatro and Assirevi. He hasalsobeenappointedas Antitrust MonitoringTrusteewithin the Bompiani and Marsilio forceddisposalby Mondadori and he wasMember of the Board of Directors of the “new” Fondazione Maugeri. Among the publicationshe contribuited to there are: "Memento Contabile" e "Comparazione Principi Contabili Nazionali e Internazionali".. Prof. Massimo Livatino CharteredAccountant- Albo di Parma: n. 373A Senior Partner Chartered Auditor - Registro n. 32419 massimo.livatino@athenaassociati.itGraduatedin Economia e Commercio - Università di Parma Professor atUniversity and SDA Bocconi of financialstatements, (internal) auditing, riskmanagementtopics, he isone of the Athena founders, where he mainlydeals with activities in Riskss& Controls and Accounting & Business Plansareas, with a focus on design and monitoring of Enterprise Risk Managementand Legislative Decree 231/2001 models. He’sDirector of the SDA Bocconi Auditing Observatory. He isMemberof Emak Board of Directors; he is Chairman or StatutoryAuditor or Member of the Organismo di Vigilanza of the following: 3M Italy, some companies of Parmalat Group, Chiesi Group, Sanofi Group, Coesia Group, Bonatti, Interpump Group and “Eco della Stampa”. He hasbeenChairman of Sesto San Giovanni BCC and Member of Metropolitana Milanese Organismo di Vigilanza. Among the severalpublications he contribuited to there are: "Luci e ombre dell’Enterprise Risk Management in Italia", 2016; "L’evoluzione da Risk Manager a ChiefRiskOfficer", 2013; "Principi e metodologie di auditing", 2012; "Auditing. Il manuale operativo per la revisione legale dei conti", 2010; "L’Enterprise Risk Management, dal governo dei controlli alla sostenibilità dei rischi", 2006. January 2018 14

15. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts Dott. Riccardo Andriolo CharteredAccountant- Albo di Como: n. 735A Senior Partner Chartered Auditor - Registro n. 136818 riccardo.andriolo@athenaassociati.itGraduatedin Economia e Commercio - Università Insubria He joined Athena in 2014, where he mainlydeals with projects in Crisis Management and Risks & Controlsareas, focusing on crisis management and resolutionactivity of entities under the supervision of Banca d’Italiaand on strategicconsulting for financialintermediaries. He isCommissario Liquidatoreof Prisma SGR; he isMember of the Comitato di Sorveglianza of Credito Sportivo, he is Chairman of the Comitato di Sorveglianza of Tank SGR, he issole Statutory Auditor or Member of the Board of Statutory Auditors and/or of Organismo di Vigilanzaof some companies of ICCREA groupand Ambromobiliare. He hasbeenCEO of Banco Metalli Preziosi da Investimento and CFO of a company listedat AIM Italia stock market. He hasalsobeenMember of the Board of Statutory Auditors of Nuova Carife and Chairman of the Comitato di Sorveglianza of IMEL.EU. He hasbeen co-author of severalarticles in fiscal, corporate and accounting areaspublishedby Sole 24 Ore. January 2018 15

16. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts Dott. Giuseppe Viganò CharteredAccountant- Albo di Milano: n. 6487 Partner Chartered Auditor - Registro n. 141315 giuseppe.vigano@athenaassociati.itGraduatedin Economia e Commercio - Università Bocconi Heisamongthe founders of Athena, where he mainlydeals with projectsreferring to Valuations & Deals, Accounting & Business plans, Risks & Controlsareas, with a focus on valuation, auditing, due diligence and M&A support, monitoring of Legislative Decree231/2001 organizationalmodels. He workedfor manyyears in PwC, taking care of Audit services for industrial and financialclients, includinglistedcompanies. He hasworked for some years in Deloitte in the Financial Advisory Servicedivision, where he dealtmainlywith accounting and financialdue diligenceto supportM&A deals. He’sMember of the Organismo di Vigilanza of Fondazione «Opera San Camillo» and Chairman of the Board of Statutory Auditors of some companies of a Group operatingin the gaming and bettingsector. Dott.ssa Francesca Marino Partner francesca.marino@athenaassociati.itGraduatedin Economia Aziendale - Libera Università Cattaneo Shejoined Athena in 2015, shemainlydeals with consultingprojects in the Risks& Controls and Accounting & Business plansareas , with a focus on identifying, mapping and implementingmain corporate processes and risks, on the design of Internal Audit Functions, on developingcompliancesystems to Sarbanes-OxleyAct, to the Law 262/2005 and to Legislative Decree 231/2001, on defining and implementingEnterprise Risk Managementmodels. She joined Arthur Andersen in 2000 – then Deloitte - where she initially worked in the Audit division, later with DeloitteEnterpriseRiskServiceswhere she became Senior Manager in 2009. Sheperforms , in outsourcing, the Internal Auditorfunction for Tiscali, Artemide, Indel B and Dagong Europe Credit Rating; sheisMember of the Organismo di Vigilanza of some companies includingAmbromobiliare and CLX Europe. January 2018 16

17. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts Prof.ssa Emilia Merlotti CharteredAccountant- Albo di Milano: n. 9019 Senior Consultant Chartered Auditor – Registro n. 172035 emilia.merlotti@athenaassociati.itPh.Din Economia Aziendale e Management - Università di Pavia In Athena since 2010, shemainlydeals with projects in Accounting & Business Plans and Risks & Controlsareas. SheisLecturerat Bocconi University - Accounting Department. SheisDirectorof the Master in Accounting, Auditing and Control (MAAC) and Memberof the SDA Bocconi Auditing Observatory . Amongthe publicationsshecontributed to: "Financial Accounting Workbook", dal 2013; "ScoringFirms’ Codes of Ethics […]", 2015; "Comunicazione di bilancio nelle società non quotate", 2013; “I servizi diversi dalla revisione contabile", dal 2009; "Fashion and LuxuryInsight", 2015. Dott. Davide Sala Peup CharteredAccountant- Albo di Como: n. 940A Senior Consultant Chartered Auditor – Registro n. 173713 davide.salapeup@athenaassociati.itGraduatedin Amministrazione, Finanza e Controllo - Un.Bocconi In Athena since 2011, he ismeanlyinvolvedin projectsreferring to Valuations & Deals, Accounting & Business plans and Litigations& Disputesareas, with a special focus on valuationactivitiesand financialmodelling (for financial statement purposes,in the context of litigationsand for M&A). In the past he had a brief experience in PwCwhere he worked in the audit divisionof industrial clients. He isMemberof the Board of Statutory Auditors of Fondazione «Opera San Camillo» and of some companies of a Group operatingin the gaming and bettingsector. Dott. Alessio Frigerio CharteredAccountant- Albo di Milano: n. 9227 Senior Consultant Chartered Auditor – Registro n. 174481 alessio.frigerio@athenaassociati.itGraduatedin Amministrazione, Finanza e Controllo - Un. Bocconi In Athena since 2011, he ismainlyinvolved in projectsreferring to Accounting & Business plans, Litigations& Disputes, Crisis Managementareas, with a special focus on financialstatementsopinions, business planpreparation (also in the context of bankruptprocedures) and supportwithinlitigations. In the past he had a brief experience in PwCwhere he worked in the audit division of financial clients. He’scoauthor of the publication: "Verso una nuova metodologia nelle verifiche del collegio sindacale", 2016. January 2018 17

18. Whowe are │ Areas of expertise │ Professionals│ Portfolio │ Contacts Dott.ssa Hatixhe Lapardhaja CharteredAccountantPratictioner Consultant Chartered Auditor Pratictioner hatixhe.lapardhaja@athenaassociati.itGraduatedin Legislazione, Auditing e Controllo – Un. Bicocca In Athena since 2015, shemainlycollaborateson projectsreferring to consulting and supportin the Crisis Management area, with a focus on bankruptcyprocedures of financialinstitutions. Dott.ssa Nicole Pasquini CharteredAccountantPratictioner Consultant Chartered Auditor Pratictioner nicole.pasquini@athenaassociati.itGraduated in Economia e Legislazione d’Impresa - Un. Cattolica In Athena since 2015, sheismainlyinvolved in projectsreferring to consultingin the Risks & Controlsarea, with a focus on the preparation and monitoring of Legislative Decree 231/2001 organizationalmodels, aswellas on the outsourcing of internalcontrol and governancefunctions (includingthose for financialinstitutions). Dott. Giovanni Rigo CharteredAccountantPratictioner Consultant Chartered Auditor Pratictioner giovanni.rigo@athenaassociati.itGraduated in Management - Università Bocconi In Athena since 2016, he mainlycollaborateson projectsreferringto consultingin the Valuations & Deals, Risks & Controlsand Accounting & Business plansareas, with a focus on valuationactivities. Dott. Adalberto Bellandi CharteredAccountantPratictioner Consultant CharteredAuditor Pratictioner adalberto.bellandi@athenaassociati.itGraduated in Economia e Legislazione per l’Impresa - Un.Bocconi In Athena since 2017, after a brief experiene in KPMG (Tax & Legal division), he mainlycollaborates on projectsreferring to the Risks & Controlsarea. January 2018 18

19. Whowe are │ Areas of expertise │ Professionals │ Portfolio │ Contacts • Portfolio 1. Valuation & Deals 2. Risks & Controls 3. Litigations & Disputes 4. Accounting & Business plans 5. Crisis Management 6. Governance & Control Bodies January 2018 19

20. Whowe are │ Areas of expertise │ Professionals │ Portfolio │ Contacts • Contacts Giorgia Sesia Office Manager giorgia.sesia@athenaassociati.it Milan Office Via Gian Carlo Castelbarco 2 20136 Milano Rome Office Via Giuseppe Gioacchino Belli 27 00193 Roma www.athenaassociati.it January 2018 20