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Services Pacaembu. CNC is specialized in the execution of the most various corporate management Services Pacaembu. CNC is specialized in the execution of the most various corporate management support services, offering solutions that allow the quality and secure outsourcing of back-office tasks previously executed or coordinated by the Client. About Us Our history began over 20 years ago. In the beginning, Pacaembu in the Corporate Paralegal area and CNC in the Accounting, Fiscal and Labor areas, started to serve mutual clients, immediately creating a synergy and a desire to expand together the support base to these clients. As such, over this trajectory, new specialties were incorporated, such as administrative and financial support, translation, representation and organizational consultancy. Today, keeping their original independence and identities, all of these companies work in a common base, sharing information technology, space, structure and clients.

Office Pacaembu. CNC’s Office is located in the historic center of São Paulo, at Office Pacaembu. CNC’s Office is located in the historic center of São Paulo, at rua Líbero Badaró, close to the majority of the agencies with which the company interacts on behalf of its clients. In the beginning of 2014, in order to better serve its clients and also to offer more comfort to its staff, Pacaembu. CNC started to occupy an entire floor, the 21 st floor of the traditional Conde de Prates Building. The Office comfortably accommodates all staff members and offers the clients modern rooms equipped with new infrastructure for meetings. The Office also has an auditorium with capacity for 18 individuals, available for use by the clients when requiring training or for lectures to its employees. In addition to these facilities, three rooms are available for extended use, a common demand of our clients that are starting to do business in São Paulo, which demand a temporary space to Start-up their activities. Teams Qualified teams are formed with time and with employees and partners committed and in charge of the various areas in which we operate. These factors are positive differentials when talking about specific experience and integration of our various activities.

Mission To obtain the satisfaction of our clients, by the continuous improvement of the Mission To obtain the satisfaction of our clients, by the continuous improvement of the services provided with quality. Vision To be a national reference in corporate and accounting assistance. Values Ethics and commitment. To seek permanent evolution, through the qualification of our staff, procedures and technology. To maintain a healthy, participative and productive work environment. Differences Qualified and specialized professionals in their respective areas, working in coordination. Strategic partnerships in all Brazilian states. Support standard in line with the challenges of our clients.

Registry of Commerce • • • Filing of Corporate Documents of Corporations and Limited Registry of Commerce • • • Filing of Corporate Documents of Corporations and Limited Liability Companies Filing of Corporate Reorganizations (Merger, Consolidation and Divestment) Filing of Legal Entity Conversion Filing of Powers of Attorney Filing of Publications Name search Abstract of record Photocopying Full content and simplified certificate Transcription and filing of corporate books Special Filings • • Regional Councils or Specific Agencies Filings with the Social Security (INSS), Severance Pay Fund (FGTS), the State, the City, the Ministry of Labor Filing with Trade Unions Registration of Exporter and/or Importer with the Siscomex - Radar system - Simplified/Ordinary Filing with the Federal Suppliers Registry (Sicaf) Filing of Controlled Products (Federal and Civil Police and the Army) Municipal Operation Permit

Central Bank • Foreign capital census in Brazil Internal Revenue Secretariat • Enrollment/Amendment of Central Bank • Foreign capital census in Brazil Internal Revenue Secretariat • Enrollment/Amendment of Corporation in the national Registry of Legal Entities (CNPJ) • Enrollment of Individuals • Normalization of pending record or tax issues • Follow-up of administrative proceedings • Prior debt search • Full debt search • Cancellation of Enrollment Notary Office • Regular copies • Certified copies • Certification of signatures by similarity and authenticity • Public power of attorney • Reissuance of documents

Registry of Deeds and Documents • • • Filing of documents Search Notification Full Registry of Deeds and Documents • • • Filing of documents Search Notification Full content certificate Abstract of record Fiscal Certificates • • • Social Security (INSS) Severance Pay Fund (FGTS) Federal Taxes and Contributions Federal Active Debt State Treasury Secretariat Municipal Treasury Secretariat Real Estate Certificates • • • Real estate and twenty-year title property tax clearance certificate (IPTU) Market value Search before the Real Estate Registry Offices Property Tax exemption request (ITBI) Filing of Documents before the Real Estate Registry Office

Court Certificate • • • Protest office Civil, fiscal executive, criminal enforcement distributors Federal Court Certificate • • • Protest office Civil, fiscal executive, criminal enforcement distributors Federal Courts Labor Courts Criminal records from the Federal Police and from the Public Safety Secretariat Certificates from the Consumer Courts, Labor Courts and Environmental Courts’ Prosecutors’ Offices Licenses and Complementary Services • • • Fire department inspection certificate CETESB (environmental authority) license application CETESB license application and waiver Tax receipt book issuance authorization Obtainment of municipal operation permits Credit restrictions search with SERASA, SCI Equifax and SPC Legalization of documents at Consulates Publication in newspapers Documents foreign citizens

Maintenance of Certificates Maintenance of certificates includes obtaining from time to time such certificates Maintenance of Certificates Maintenance of certificates includes obtaining from time to time such certificates issued by various Governmental agencies in order to allow the client to demonstrate at any time that its company is compliant. Such compliance is critical to, for instance, contract with the Government, take part in tenders, execute other contracts relating to works, services, including advertising, procurement, disposal and leases at federal, state, local and Federal District levels.

Shelf Companies A Shelf Company is the name given to a “readymade company” that Shelf Companies A Shelf Company is the name given to a “readymade company” that has obtained all registrations and filings required to start doing business. Often, whether for companies that have recently arrived in Brazil or to take part in special developments, such as tenders and opening of subsidiaries of multinational companies, one has to have a structure ready. It is known that one of the major obstacles to doing business in Brazil is the time spent to open the business. Quickly and securely, the Shelf Company prevents various bureaucratic proceedings, which have been completed. For services directly related to changes of the company’s control, we offer many of them already included in the Shelf Company’s purchase price. LTDA (limited liability) Shelf Company – The purpose of this type of company is to act as a holding, and it has the regular records of a company, such as, for instance, Enrollment in the Registry of Commerce, National Registry of Legal Entities (CNPJ), Municipal Taxpayer Registry, Social Security (INSS), Severance Pay Fund (FGTS) and Employers' Association. In this modality, we have companies with head offices in São Paulo and Rio de Janeiro. S/A (corporation) Shelf Company – The purpose of this type of company is to act as a holding, and it has the regular records of a company, such as, for instance, Enrollment in the Registry of Commerce, National Registry of Legal Entities (CNPJ), Municipal Taxpayer Registry, Social Security (INSS), Severance Pay Fund (FGTS) and Employers' Association. S/A (corporation) Shelf Company (special) – In addition to the usual enrollments, such as Enrollment in the Registry of Commerce, National Registry of Legal Entities (CNPJ), Municipal Taxpayer Registry, Social Security (INSS), Severance Pay Fund (FGTS) and Employers' Association, this shelf company modality is already enrolled in the Central Bank’s RDE IED system and has two offices appointed, two appointed officers who may remain in office with no need to file a first amendment for this engagement, only signing the share transfer book.

Corporate representation of foreign shareholders Aware of the new demands emerged in the practice Corporate representation of foreign shareholders Aware of the new demands emerged in the practice of law, Pacaembu. CNC offers the service for appointing attorneys in fact to clients. This service was created to achieve two basic purposes: release the Firm’s lawyers from providing this service, as well as assure to the clients that the attorneys in fact appointed are part of the internal structure, preserving the full trust between the Office and its clients. Representation as Administrator, Officer, Shareholder, Partner and attorney-in-fact with a specific purpose Foreign companies with subsidiaries in Brazil or which hold properties and rights subject to filing with the Brazilian authorities need an attorney-in-fact representing them with the Internal Revenue Secretariat, which we also offer to clients. We also offer corporate representation services to companies in need of qualified professionals capable of representing the company with banks, and municipal, state and federal authorities. Even in situations of temporary demand of a professional qualified to manage and administrate the company, the service may be provided upon consultation on a case by case basis.

Compliance Audit It is a checklist of compliance with all requirements that various spheres Compliance Audit It is a checklist of compliance with all requirements that various spheres of authority impose to companies to operate regularly. For instance, we have company name signs, notices to employees informing the working hours, safety requirements, such as, fire department reports, etc. Advice This service applies mainly to companies that grow very quickly, and is fully focused on its core business, without developing its administration and finance departments to the same extent. Upon a diagnosis, we are able to advise such companies to introduce proper controls for their operations by using the latest computer tools and even assist professionals to maintain the standard achieved.

Financial Administration Accounts Payable Pacaembu. CNC is able to assist clients electronically in the Financial Administration Accounts Payable Pacaembu. CNC is able to assist clients electronically in the management of their tax payments, expenses in general, payroll and other services. We also offer the respective bank reconciliation through data electronic transmission with the bank. Having a management specific software, we are able to generate reports and controls we make available to the clients, with the monthly cash flow accomplished, for example. Accounts Receivable Accounts receivable is the management of client’s receipts through bank collection of the deeds generated due to the services. In this case, as well, we provide monthly reports for controlling financial outstandings.

Oficina de Textos e Eventos is dedicated to regular and sworn translations in various Oficina de Textos e Eventos is dedicated to regular and sworn translations in various languages, always following with the guiding principles of its work system: speed, accuracy, commitment and confidentiality – the Speed and Quality Translation System. This system results from the combination of the rich background of highly qualified professional translators with a research program focused on the accurate knowledge of the needs of different types of clients and the best set of techniques backed by telecommunication resources, ensuring a high level of quality and speed in translations into and from different languages. We translate into and from many different languages, and also provide interpreting services and assistance in events, meetings and other situations requiring clear and accurate communication. One of the most important attributes for a good translation is mastering the technical terms of the text to be translated; Oficina is experienced in many different areas, earned from past works for its clients, as shown below : Areas that we have worked in the past • • Legal Management Banking and Finance Engineering Environmental Preservation Gas and Oil Exploration Telecommunications Aviation Mining Medicine Energy Sanitation Information Technology

We are specialized in serving small and medium domestic companies with clients in the We are specialized in serving small and medium domestic companies with clients in the trade, industry, services, associations and government segments. In addition to working in the accounting, tax and labor areas, we also offer administrative outsourcing and support in ancillary areas, such as opening and closing of businesses, assessment of overdue taxes, tax reviews and procedures, Income Tax Returns for Individuals, among other services. Formed by an experienced technical and corporate team, CNC serves clients from all over Brazil and also foreign companies starting their activities in Brazil, working in different areas. • Accounting entries and issuance of social charges and taxes, tax review, balance sheets, statement of funds origins and investments, equity adjustment, tax planning, issuance of accounting books required by the applicable laws and the respective records and filing of Income Tax Returns for Individuals. • Taxes Review of documents from a tax perspective Bookkeeping, as required by law Advice on ICMS, IPI, PIS, COFINS, Simples, ISS, IR, and other taxes and contributions All ancillary bookkeeping obligations: DCTF, DIPJ, GIA, among others

Labor Employee admission Termination of employment agreements with trade unions and DRT Payroll for Labor Employee admission Termination of employment agreements with trade unions and DRT Payroll for staff and partners Calculation of labor charges Issuance of labor charge payment forms Fiscal and Tax Planning Federal, state and municipal tax refund Tax savings analysis and procedures Technical guidance in the fiscal and tax area Assessment of taxes and calculation of the respective charges

Clients Clients

Clients Clients

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Rua Líbero Badaró, 293 – 21º andar 01009 -907 São Paulo SP Fones 5511 Rua Líbero Badaró, 293 – 21º andar 01009 -907 São Paulo SP Fones 5511 3241 -1206 / 3106 -3020 www. pacaembucnc. com. br [email protected] com. br