Presentation of outsourcing services. Labour, Accounting and legal.

1. Presentation

2. Content ALT Asesores Legales: 15 years of taking full responsibility The ALT Philosophy ALT Organization Chart ALT Structure Work Teams Quality Control and Monitoring System Departments / Work Areas Labor Department Accounting Department Commercial Legal Department Legal Department Customized Services Characteristics of our services Outsourcing Services ALT Quality Policy Confidentiality and Data Protection Proposals and Professional Fees Technological Innovation ALT International Client References

5. ALT Organization Chart ALT Asesores Legales: 15 years of taking full responsibility The ALT Philosophy ALT Organization Chart ALT Structure Work Teams Quality Control and Monitoring System Departments / Work Areas Labor Department Accounting Department Commercial Legal Department Legal Department Customized Services Characteristics of our services Outsourcing Services ALT Quality Policy Confidentiality and Data Protection Proposals and Professional Fees Technological Innovation ALT International Client References Director, Partner Luis Guerra Quality Control Labor Litigation Commercial Legal Tax Accounting Oscar Encinas Mariano Coello J. Luis de Vicente Carlos Fraile

6. ALT Structure ALT is led by a team of highly qualified experts: Luis Guerra Practicing lawyer and chartered accountant. Postgraduate degree in Accounting from U.C. Berkeley (USA). Arthur Andersen. Partner and Director of ALT since 1994. Lecturer in tax affairs at the Instituto de Empresa business school. Carlos Fraile Bachelor of Business Administration and Management. Master’s degree in Auditing. Postgraduate degree in Financial Analysis and Tax Affairs. Partner at ALT since 2007 in the Accounting Department. Oscar Encinas Practicing lawyer. Degree in Personnel Management. Postgraduate specialization course in Social Security. Human Resources Manager at Pespejo S.A. Partner at ALT since 1996 in the Labor Department. Mariano Coello Trial Attorney. Graduate of IESE’s Executive Management Program. Partner at ALT Asesores Legales since 1998 in the Legal Department. ALT Asesores Legales: 15 years of taking full responsibility The ALT Philosophy ALT Organization Chart ALT Structure Work Teams Quality Control and Monitoring System Departments / Work Areas Labor Department Accounting Department Commercial Legal Department Legal Department Customized Services Characteristics of our services Outsourcing Services ALT Quality Policy Confidentiality and Data Protection Proposals and Professional Fees Technological Innovation ALT International Client References

9. Departments / Work Areas ALT, has created the following departments: Labor From the recruiting process to administrative management, the Labor Department organizes human resource structures all over Spain with a view to supporting clients’ business needs. We work with companies that have staffs ranging from 5 to 900 employees. Accounting Preparation of monthly reports, weekly book-keeping, daily monitoring of liquid assets, etc. This department conducts or supervises financial business operations on behalf of our clients. Commercial Legal Among the essential tasks entrusted to the Commercial Legal Department are: setting-up companies, launching rights issues, drawing up powers of attorney, drafting annual reports, etc. Litigation When called upon to do so, we defend our clients’ interests in court. Customized services Among the services provided by this department are audits, business assessments, M&As and administrative process consultancy. ALT Asesores Legales: 15 years of taking full responsibility The ALT Philosophy ALT Organization Chart ALT Structure Work Teams Quality Control and Monitoring System Departments / Work Areas Labor Department Accounting Department Commercial Legal Department Legal Department Customized Services Characteristics of our services Outsourcing Services ALT Quality Policy Confidentiality and Data Protection Proposals and Professional Fees Technological Innovation ALT International Client References

23. Núñez Morgado, 6. 28036 Madrid T: + 34 91 323 60 00 F: + 34 91 323 60 01 M: recepcion@altasesores.com www.altasesores.com Núñez Morgado, 6. 28036 Madrid T: + 34 91 323 60 00 F: + 34 91 323 60 01 M: recepcion@altasesores.com altasesores.com