Acumum is a full service law firm, employing both Maltese & UK lawyers and engaging international lawyers as part o

1. With extensive on-location experience, most notably in the USA UK, EU, Switzerland and Asia, we can provide advice and consultancy services that Acumum’s services and operations are overseen by its Managing Partner, Geraldine Noel, a UK barrister, registered in Malta. Geraldine a native of England and a US permanent resident, has substantial international experience, having worked in the US, Switzerland and the Cayman Islands over a 20 year career, providing legal, tax and corporate services to multi-national financial, insurance and technology corporations. Geraldine began her legal career way back in 1990, managing Barrister’s Chambers in the UK – multi – million £ law firms; she understands the administrative and organisational requirements of managing multiple clients, attorneys and other service professionals. It is Geraldine’s vision that the Acumum Services Group is a provider of excellence, of relevant and business focused services to its clients. Acumum is a full service law firm, employing both Maltese & UK lawyers and engaging international lawyers as part of our pre-vetted network. We provide legal, corporate, tax and consultancy services in Malta, the UK and beyond. (c) Acumum 2012 | info@acumum.com | www.acumum.com | +356 2778 1700

2. Types of HR Services-Global- On a global basis, from recruitment to retirement, examples of the types of services Acumum can provide to companies and HR Depts.: • Consultancy – HR best practice process compliance • Employment & policy drafting, e.g: • Handbook, employee, director & contractor service agreements, UK anti bribery, FCPA, whistle-blower, data retention, equality policies. • Privacy & data protection • Litigation & settlement – Malta, UK and Global • Pensions (where applicable), share options and benefits administration • Restructuring - redundancy • Health & safety • Appraisal yardsticks • Sarbanes Oxley, UK Anti – Bribery, Patriot & FCPA compliance Accounts & Payroll Acumum can also provide payroll services and full back office assistance to HR & Finance Depts. (c) Acumum 2012 | info@acumum.com | www.acumum.com | +356 2778 1700

3. Charges - Flexible Fee Arrangements We are lean.  Like any other successful business, especially in these lean times, we have ‘cut out the fat’ by utilising technology and modern business practices, for instance we do not pass on our own training costs of junior members, or expensive offices. As a lean services & advisory group, Acumum provides cost efficient, flexible fee arrangements to our clients. Engagement letter Once we both agree that we will work together, we shall send to you an engagement letter, setting out the work we will undertake on your behalf and the fees that we have agreed upon. Statements Acumum prides itself in having transparent relationships with our clients. We issue monthly statements detailing the fees and expenses that have incurred upon your account. (c) Acumum 2012 | info@acumum.com | www.acumum.com | +356 2778 1700

4. Acumum – Partners In Human Resources (c) Acumum 2012 | info@acumum.com | www.acumum.com | +356 2778 1700

5. The HR Function The Human Resources function in any company can be an effective leadership function; either as part of or as a support to Senior Management. Acumum can provide services to the HR Dept - as little or as much as we are requested- in order to assist with: • Planning HR budgets • The full scope of HR functions, including: • performance management • salary planning • succession planning • talent management • staffing strategies / recruitment & selection  • Providing strategic plans to drive employee engagement & retention • Driving best practices in performance management throughout the organization to grow & develop employees  • Driving leadership development strategy throughout the organization, including talent assessment, feedback, coaching, recruitment (c) Acumum 2012 | info@acumum.com | www.acumum.com | +356 2778 1700

6. EU HR Statistics • Member states (current number): 27 • Population (2011): 502.5 million • Population aged 15+ (2010): 415.7 million • Working population (2010): 216.4 million • Of which employees (2010): 180 million • Proportion of employees who are women (2010): 47.6% • Self-employed workers (2010): 36.4 million • Proportion of employed population in industry (2010): 25.4% • Proportion of employed population in service sector (2010): 69.5% • Employment rate – secondary education – age 25-64 (2010): 45.1% • Employment rate – tertiary education – age 25-64 (2010): 82.3% • Unemployment rate (August 2011) 9.5% • Average hours worked per week – Full-time (2010): 40.4 hours • Average hours worked per week – Part-time (2010): 20.2 hours • Proportion of employees in skilled non-manual job (2010): 39.9% • Proportion of employees in skilled manual job (2010): 25.5% • Proportion of employees with temporary contract (2010): 13.9% • Proportion of employees with part-time contract (2010): 19.3% • Proportion of 18-24 year olds in education or training (2010): 52.2% • Median country gross hourly pay (April 2011): 9.20 euros per hour (Spain) • GDP per hour worked – in US dollars (euro area only: 2010): $49.1 • GDP per hour worked – comparative – USA = 100 (euro area only 2010): 82.5% • Government borrowing deficit: % of GDP (2010): 6.6% European union league tables • Largest national economy (GDP): Germany • Country with the highest median gross hourly pay level: Denmark • Country with the lowest median gross hourly pay level: Bulgaria • Countries with lowest tax rate (Corporation tax): Bulgaria, Cyprus, Hungary • Countries with highest tax rate (Corporation tax): Malta, France, Belgium • Countries with toughest dismissal laws: Spain, France, Netherlands, Sweden • Countries with most employer-friendly laws: UK, Irish Republic • # Averages unless otherwise specified (c) Acumum 2012 | info@acumum.com | www.acumum.com | +356 2778 1700