THE POWER OF BEING UNDERSTOODAUDIT | TAX | CONSULTING

Finding opportunityin change

RSM’S GLOBAL CAPABILITIES AND SERVICESBringing you ideas and insights to help you move forward with confidence

A world leader in audit, tax and consulting services.

ABOUT RSM

ARE YOU READY?From new trade rules to talent migration, from big data to cyber threats, the world is changing at an unprecedented pace. But upheaval also means opportunity, if you’re prepared.

In this fast-paced environment, you need advisers who think ahead and respond quickly to your changing needs. We’ll help you anticipate, understand and plan for unforeseen change.

RSM is one of the world’s leading audit, tax and consulting networks. We build strong relationships based on a deep understanding of what matters most to you. It is our strong, collaborative approach that differentiates us. We will strive to truly understand you, your strategies and your aspirations in order to deliver insights tailored to your precise needs.

By sharing ideas from our most senior professionals around the world, we empower you to make critical decisions with confidence to move your business forward and make the most of the opportunities that change creates.

This is the power of being understood. This is RSM.

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largest global audit, tax and consulting network

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When you’re looking beyond your national borders for new opportunities, we can instantly connect you to our worldwide network of firms.

We will guide you through the challenges of working internationally, pinpointing experts on the ground who know your sector and who are keen to understand your unique business.

As a global network we recognise the importance of local and regional knowledge. Our member firms have a deep understanding of local culture and traditions, regional rules and regulations, and the markets in which they operate.

This expertise can help you enhance your business efficiency, reduce costs, control risks and become more competitive.

Navigate your way across borders.

When you are under pressure, quick and easy communication is of paramount importance. At RSM you have one trusted senior contact who will connect you to a well-informed team, exactly when and where you need them.

We devote a great deal of time, thought and energy to understanding you and your organisation. We will immerse ourselves in your business so we know who you are, what you believe in and what motivates you. Your management team will receive high quality feedback on issues that are pertinent to your business, together with personalised reports and advice from experts in your sector.

The partners of our member firms around the world know each other extremely well. This means they can personally recommend colleagues in other international offices, and draw on those close relationships to get you quick answers and fast decisions.

When you work with us, you have a team of advisers who are constantly looking out for your business interests. Based on a thorough analysis of your markets, laws and customs, we will identify opportunities and challenges before they arise. We will help you analyse risk, establish the right direction for your business and maximise your potential, supporting you every step of the way.

UNDERSTANDING YOUR BUSINESS

QUICK ANSWERS

MAXIMISING POTENTIAL

ONE POINT OF CONTACT

REGIONAL EXPERTISE ON A GLOBAL SCALE

RSM IN EUROPE UNRAVELLING COMPLEX RULES AND REGULATIONSAs one of the most diverse regions in the world, Europe offers significant opportunities for business growth and expansion. However, the diversity of the region with varying currencies, regulations and stages of economic growth, can make Europe a very complex place for businesses to thrive.

With over 10,000 staff across the region, RSM assists businesses to anticipate and understand these complexities, in order to succeed in the largest consumer market in the world.

When you work with RSM, you have access to our global expertise, as well as professionals that have a deep understanding of the local and regional challenges your business may face. We know that one size does not fit all, and so our regional experts will provide you with skills, insights and resources that suit your business depending on the jurisdictions in which you operate.

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RSM IN THE MIDDLE EASTSEIZING OPPORTUNITY IN AN EVOLVING REGION The ongoing political and social changes in the Middle East and North Africa continue to present both challenges and opportunities. Sectors such as construction, infrastructure, real estate, leisure and hospitality, and the luxury goods market show strong growth and offer excellent opportunities for middle market businesses that are keen to expand.

RSM draws on its deep experience of the financial landscape across the region to anticipate change, business trends and future growth areas for clients.

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RSM IN NORTH AMERICAA MAGNET FOR BUSINESS INVESTORS AND ENTREPRENEURSNorth America is a dominant region with some of the world’s largest countries and strongest economies. Due to a well-developed infrastructure, abundant natural resources and high productivity, the region continues to be a magnet for investors and entrepreneurs.

The middle market plays a large role in driving the growth of North American business. As the adviser of choice to the middle market, as well as being the largest middle market firm in the US, RSM helps its clients to capitalise on the region’s stability and success.

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231116,749

RSM IN LATIN AMERICA FINDING POTENTIAL IN THIS INVESTMENT-FRIENDLY ENVIRONMENT The pace of social and economic reform has quickened across much of Latin America, with more governments working to increase transparency and create better environments for doing business. In some countries, the growing number of middle-class consumers is resulting in thriving economies, ripe for investment.

RSM’s Latin American firms excel at scaling their service delivery to foreign and national companies, both large and small. Our close relationships allow us to collaborate and provide seamless cross-border services throughout the region and the neighbouring Caribbean islands.

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21772,935

(Latin America figures include Cayman Islands, Dominican Republic, Mexico, Puerto Rico, Turks and Caicos)

RSM IN ASIA PACIFIC ACCESSING THE PURCHASING POWERHOUSE The Asia Pacific region covers a vast area and a multitude of individual economies, each at varying stages of development and offering different levels of growth. Investing and doing business in the region requires knowledge of a number of facets that affect each country.

RSM’s long-standing presence in Asia Pacific provides clients with the knowledge to unlock the market’s potential, while helping them to navigate the diverse labour laws, compliance legislations and cross-border challenges. Our deep expertise in investment strategies, corporate set-ups, market intelligence and transfer pricing is essential for those businesses looking to enter the region.

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RSM IN AFRICA TURNING A FOOTPRINT INTO A FOOTHOLD Africa’s economic performance over the past decade has outstripped any other period. It is now the second fastest growing region in the world with a rapidly expanding consumer base that is highly attractive to foreign investors. Middle market businesses have an advantage over larger organisations as they are more nimble, and often subject to fewer restrictions.

As business in Africa develops, so does RSM’s representation across the region. We offer a full range of services that can help you take advantage of the myriad of investment opportunities in this vast, resource-rich land of opportunity.

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AUDIT, ASSURANCE AND ACCOUNTING

INTELLIGENT INSIGHT AND SMART FEEDBACK

To consistently deliver high-quality auditing services, we are continually investing in our auditing methods. We closely follow the latest developments and share them throughout our network of professionals. This means our clients receive assurance services that are continually up-to-date and focused on their specific needs.

Staying alert to risk is always a priority. That’s why we devote a considerable amount of attention and resources to ensuring our methods are compliant with the International Standards on Auditing.

OUR SERVICES INCLUDE:

� Global and listed company audits

� Local statutory audits

� Other assurance services

� IFRS compliance audits

� Global compliance and support

� Accounting and financial business services

TAX SERVICES

COMMERCIALLY FOCUSED, PRACTICAL AND SOCIALLY RESPONSIBLE ADVICE

If you are a global business juggling the complex and diverse tax rules of multiple markets, it can be difficult to stay on top. We offer in-depth, up-to-date knowledge of the relevant local rules and regulations. Through collaboration with tax professionals across all relevant jurisdictions, we are able to provide you with seamless tax solutions.

We give you practical, commercially focused and socially responsible advice from our most experienced tax experts. Together, we are dedicated to finding the best possible tax solutions for your business, while always acting with the highest level of integrity and concern for your reputation.

OUR SERVICES INCLUDE:

� Global tax strategies – advisory and planning

� Transaction advisory services – tax M&A and due diligence

� Transfer pricing

� Global indirect taxes – VAT and GST

� Global employer services

RISK ADVISORY SERVICES

PROTECT YOURSELF AGAINST BUSINESS THREATS

We specialise in helping you identify and manage your risks and in the event that risks become a reality, we are there to help you deal with the consequences. To enhance the value that you deliver to your stakeholders, we can assist you in protecting your organisation and its success.

We understand the threats that your business may face. From the global banking crisis to the rise of cyber crime, recent history demonstrates the importance of identifying threats and developing an appropriate response, at an early stage.

Our collective expertise and knowledge ensure that we remain at the forefront of implementing new approaches to anticipate and manage risk. We are active, not reactive, and are ready to provide support and guidance in response to changes to legislation, new cyber threats and other environmental factors.

OUR SERVICES INCLUDE:

� Internal Audit - co-sourced and outsourced

� Data privacy and cyber security services

� Fraud prevention, investigation and forensic accounting services

� Anti-money laundering (AML) services

� Information systems, assurance and advice

� Enterprise risk management and governance consultancy

� Regulatory and compliance (including SOX, SSAE16 / ISAE 3402 compliance audits)

CONSULTING

PRECISE CONSULTANCY FOR THE SHORT, MEDIUM AND LONG-TERM

To thrive in an ever-more complex business world, modern companies must balance long-term goals with a focus on improving performance today. Our member firms provide specialist consulting and advisory services to support your business in the short, medium and long-term.

The key to our working style is partnership. We start by understanding the challenges that your business is facing, then bring on board experts from our global network to provide the precise consultancy support you require.

Through a deep-rooted understanding of our clients’ issues and the environments they operate in, we help organisations rethink how they do business so they can enable change, drive productivity, manage risk and improve decision-making.

OUR SERVICES INCLUDE:

� Management consulting

� Performance efficiency

� Production and operations consulting

� Public sector consulting

� HR and organisational development

� Technology consulting

RESTRUCTURING

Within our network, we have experienced professionals who specialise in working with company directors, financial institutions, turnaround professionals and venture capitalists to provide practical corporate restructuring advice that is designed for your specific business needs.

If you are a lender, our member firms offer sound commercial and pragmatic advice to improve business performance and enhance stakeholder value. We understand the bottom line for lenders and financiers is reducing the risk of shortfalls in existing or future loans and maximising recoveries.

MOVE FORWARD WITH ADVICE DESIGNED FOR YOUR SPECIFIC BUSINESS NEEDS

OUR SERVICES INCLUDE:

� Independent business reviews

� Corporate restructuring and turnaround

� Cross-border restructuring

� Formal insolvency

� Special investigations and personal and corporate insolvency

TRANSACTION SUPPORT

We understand that a variety of factors and tensions come into play when dealing with complex transactions. Whether you are making an acquisition, forming a strategic alliance, raising or investing capital, or releasing funds through a sale or restructuring, you need advice that is sound, practical and innovative.

From pre-deal evaluation through to completion and post-deal integration or separation, we are here to help at every stage of your transaction. Our corporate finance and transaction services teams within RSM member firms have country, market and sector knowledge, offering you the right mix of technical, commercial and operational experience for your unique situation.

OUR SERVICES INCLUDE:

� Capital markets

� Mergers and acquisitions

� Disposals

� Deal origination

� Due diligence

� Financial modelling

� Valuations

MINIMISE RISK, MAXIMISE RETURNS

Our Centres of Excellence ensure we are at the forefront of international best practice.

At RSM, our member firms maintain high standards of technical excellence, with a focus on providing an outstanding service to clients. Whether you engage an RSM firm in Chile, Croatia or Canada, you’ll find the same commitment to quality and excellence around the world.

It is far from easy to join RSM. Only the highest quality firms are invited to become part of our network. We have strict membership criteria and a rigorous ongoing inspection programme.

RSM is a member of the Forum of Firms, promoting consistent and high quality standards of financial reporting and auditing practices worldwide.

Many of our partners play an active role in independent committees that are shaping the future of the profession, both in their own countries and globally.

Every RSM firm invests heavily in training and development, which is supplemented by international training academies and global service line Centres of Excellence, to ensure we are always at the forefront of international best practice.

A WORLDWIDE COMMITMENT TO QUALITY

It is far from easy to join RSM. Only the highest quality firms are invited to become part of our network.

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Bringing the right mix of technical, commercial and operational experience to help you realise your business opportunities.

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Experience the power of being understood.Experience RSM.

RSM in Germany

With over 600 employees at 15 offices and revenues of € 64 million, we are among the ten largest independent accounting and consulting firms in Germany

We would be very happy to work with you – convince yourself of our capabilities!

We would welcome the opportunity to send you further information or to answer your questions in a personal conversation.

www.rsm.de www.rsm.global

THE POWER OF BEING UNDERSTOODAUDIT | TAX | CONSULTING

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ContactRSM GmbHGeorg-Glock-Straße 440474 DüsseldorfGermany

Telephone +49 211 60055-400 Email info@rsm.deInternet www.rsm.de

RSM GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft is an independent member of the RSM network, an affiliated independent accounting and tax advisory firms.

RSM International is the name of a network of independent accounting and tax advisory firms, each of which practices in its own right, and is a member of the network.

RSM International Limited is company registered in England and Wales (No. 4040598) with its legal seat in 50 Cannon Street, London EC 4N 6JJ, Great Britain.

The use of the RSM brand and trademark as well as other trade rights and copyrights belongs to RSM International Association, an entity governed by Article 60 et seq. of the Civil Code of Switzerland with its legal seat in Zug.

© RSM International Association 2019