PROOPTIKI SA

1. PROOPTIKI SA

2. Our Company • Prooptiki is a tax and accounting company, established in 1985. • Based in Athens, Prooptiki is a certified accounting and business consultancy firm, offering a complete range of business and financial services including income tax planning and compliance & payroll services. • Prooptiki is member of the Greek Chamber of Economics (company license) and its partners and associates are licensed with the highest level (A’ Class) professional license. Our company offers to our clients integrated advisory.

3. Our Mission Our Mission is to provide industry-focused assurance, tax and advisory services for public and private clients primarily in the areas of: • Accounting & Book keeping • Tax Compliance and Planning • Transfer Pricing • Payroll Services • Corporate Structuring • Business Consulting • Mergers and Acquisitions • Auditing

4. Our Goal Our goal is to remain one of the strongest firms in the sector by providing quality services and building close working relationships with clients in order to help them achieve sustainable profitability and long-term growth.

5. Our values In an increasingly competitive and uncertain world, today's companies face a constant battle to create, demonstrate and realise corporate value. Through our people, methodologies and up to date knowledge, supported by our deep understanding of industry issues and bestpractices, we help clients improve their performance and return maximum value without compromising integrity or transparency. Prooptiki is uniquely placed to help them achieve these goals.

6. Trust and Quality • A strong and durable reputation is among the most valuable assets any organisation can possess. Such a reputation can be sustained only by embedding quality deep into the organisational fibre. Prooptikiis not just another company for providing feedback on numbers and statistics. Prooptikiis large enough to support a full range of services and at the same time small enough to deliver personal and confidential advice.

7. Trust and Quality • Our reputation depends on adhering to the highest standards of quality. That message starts from the top and touches every aspect of our work, including the clients and organisations with whom we do business, our approach and methodologies, our quality assurance and performance management processes. You have someone to discuss with, whenever you need to solve a business problem.

8. Our People Our most valuable asset is our people Our success depends on the way we recruit, educate, motivate and connect them. • We have highly invested in training systems and new information technologies; in order to be able to assure that your business matters are faced according to the best and most protective way.

9. Our Clients • Prooptiki, over the years has developed strong bonds of trust and respect with its clients, which tend to get even better and stronger by time. • Prooptiki is deeply involved with client’s results. • Our clients are Limited Companies (LTD), Limited by Shares Companies (SA), Foreign Branches and “Law 89” entities, Partnerships(EE, OE), Free -lancers as well as Individuals, according to the customer needs and “best fit” for taxation purposes.

10. Our Clients To give you an idea of who we work with, here is a list of our clients’ activities: Constructions Property development Hospitals Hotels Tourist companies Time Sharing Education I.T. companies Internet Services • Manufacturing • Retail • Telecommunications • Lawyers • Finance and Consultancy • Imports and Exports • Insurance Brokers • Management Consultants • Public Sectors

11. Accounting Services • Book – keeping is the key to your business success in Greece. Keeping the accounts accurate and updated is a very significant factor that reflects a well organized and healthy corporation. • There is specific legislation (Code of Books and Records) that defines the category of books to be kept depending on the type of business and legal form, the manner and deadlines in which the statutory books should be recorded, the documents to be issued for each transaction.

12. Accounting Services • Prooptiki’s accounting services cover all types of businesses from SA and Limited Companies to branches, partnerships and traders. At the same time, accounting services are tailored according the clients’ needs. These services include both cases of “in-house” or “on customer’s site” book keeping. • Setup and Management of your business Accounts Department • Supervising of your “in-site” existing accounts department

13. Accounting Services • Prooptiki offers a full range of accounting support in accordance with Greek GAAP, "Code of Books and Records" and relevant legislation. The usual services provided are: Monthly Accounting Services Monthly journal entries • General Ledgers • Statutory/IFRS Reporting • Accounts Receivable • Accounts Payable • Fixed Assets • Monthly reconciliations • Annual Accounting Services • Year End procedures & reconciliations • Year End IFRS Reporting • Year End Statutory Reporting

14. Tax Consulting Services • The Greek tax environment and tax system is complicated; therefore the need of high professional tax consultancy is of upmost importance for proper and effective tax planning. • Prooptiki’s constant follow-up on changes in Greek tax legislation guarantees success in tax matters towards our clients. • Our Goal is to have the maximum benefits, with the minimum tax liabilities and risks, always in strict compliance with local legislation.

15. Tax Consulting Services • We provide a full range of tax services to cover all tax fields: • Tax Consultancy on choosing the right legal form to operate under, in early incorporation stages, so that the lower tax rate is applied and shareholders are protected from any future tax liability • Tax Planning • Tax Treaties for the avoidance of double taxation • Transfer pricing • Special treatment: Branches of foreign companies and Law 89 entities • International Tax planning through our Integra associates abroad • Real Estate Taxes • Tax disputes and litigations • Tax negotiations and settlements • Investment Incentives

16. Tax Consulting Services • Corporate Taxation • Corporate Income Tax • Withholding Taxes (salaries, free lancers, constructions, etc) • Value Added Tax (VAT) • Intrastat Statistics Reports and Quarterly Listings • Real Estate Taxes • Capital taxes • Share Transfer Taxes • Tax Refund Applications • Tax Treaties regarding the double taxation and applied rules • Free Lancers’ Tax Services • Personal Taxation Services • Inheritance Tax - Donation

17. Payroll Services • Prooptiki can provide complete solutions in • managing and issuing monthly payroll, • supporting you regarding obligations towards Social Security Funds • providing continuous and updated information on Labor Law and Insurance issues

18. Payroll Services The services we offer are analyzed as follows: • Data processing and payroll calculations. • Preparation and submission of the relevant statements to the authorities (tax, labor, etc.) • Reporting (per person, cost center, branch, social security, department etc). • Year end payroll reconciliations & reporting

19. Business Consultancy Prooptiki has a high level experience in advising Entities of all sizes on how to invest in Greece and set up a business. • What kind of entity to set up? • Together we find the most suitable structure for your business needs: limited company, partnership, sole trader, limited by shares company; or to set up a branch of foreign company. • Whether you have a young, growing business or an established organisation in Greece, we welcome the opportunity to help you achieve maximum success by offering the following services: • Business plan and cash flow forecasts • Business and management advice • Human resources consultancy • Tax compliance and advisory

20. Business Consultancy Our approach is to: • Help relieve you of many of the financial and administrative worries of running your business • Be a one-stop shop for all your financial advisory needs • Assist your business in its growth and development by providing practical solutions to your business problems. The benefits of our approach: • You have better control of your financial affairs • You can free up more of your time to run your business • You are better-placed to work informed commercial decisions • You have fewer financial headaches • You have someone to call whenever you need help to solve a problem

21. Audit Services • Internal Audit • Management Audit • Due Diligence • Financial Statement Audit • Special Audit

22. Contact Us PROOPTIKI SA 58 Mitropoleos Str.Athens, 105 63, GreecePhone: +30 210 331 8855-7Fax: +30 210 331 8858E-mail: info@prooptikisa.gr Website: www.prooptikisa.gr

23. Visit Us We are located at the center of Athens, at Mitropoleos Square. For reference, please see the as below map.