Budapest, May 29 2018 The TPA Group. - PowerPoint Presentation

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Budapest, May 29 2018

The TPA Group.

The TPA Group.

A One-Stop Shop.The TPA Group

offers

cross-border consultancy on an equal footing with the client, and with a broad range of products, nationally and internationally: From Accounting, Payroll, Tax Advisory and Audit to Business Consultancy.

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Strong Support in 11 Countries.

Juridical and statutory

requirements

are becoming more and more complicated – In terms of quality local experts make the difference! That is why approximately 1.200 employees across the Group look after our clients‘ concerns in 27 offices in 11 countries.

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Employees

1.200

Offices27

Countries

11

Established Structures:

The expansion of the TPA Group.

25

years

of experience have paid off. Our own expansion into new markets in Central and South Eastern Europe generated comprehensive and efficient cross-border knowledge. We advise our clients

not only in Austria, but also in:Albania, Bulgaria, Croatia

, Czech Republic,

Hungary, Poland, Romania, Serbia, Slovakia

and Slovenia.Page 4Bulgaria

Croatia

PolandRomania

Serbia

SlovakiaSlovenia

CzechRepublic

HungaryAlbania

Austria19792001

19932004200720102012199920032006

2008

Other Countries. Other Customs.

In tax advisory, audit and

business

consultancy, this means:Other cultures, other markets, other legislation, other languages, and much more. Therefore we offer our customers:Excellent market knowledge.In-depth expertise.A

particular quality of consultation, such as, for

example, a German-English-Desk

in every office.

Page 5SlovakiaSlovenia

SerbiaRomania

PolandHungary

Czech RepublicCroatia

BulgariaAustria

Albania

The Baker Tilly International

network of competence

.

The Baker Tilly International Network

includes 126 independent member firms with796 offices in 147 countries and ranks among the “Top Ten“ of the Advisory and Audit networks active across the world.

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North

America

Turnover

: 1.461 Mio. USD

Countries: 2

Offices: 184

Employees

: 8.000

Latin

America

Turnover

: 110 Mio. USD

Countries: 31

Offices: 35

Employees

: 2.400

Europe

Turnover

: 967 Mio. USD

Countries: 54

Offices: 398

Employees

: 9.300

Middle

East

Turnover

: 90 Mio. USD

Countries: 37

Offices: 55

Employees

: 1.700

Asia

Pacific

Turnover

: 607 Mio. USD

Countries: 23

Offices: 97

Employees

: 9.100

Total

Turnover

3.235 Mio. USD

Turnover

Audit

1.133 Mio. USD

Turnover

Accounting

486 Mio. USD

Turnover

Consultancy

436 Mio. USD

Turnover

Tax

Advisory

813 Mio. USD

Turnover

Miscellaneous

356 Mio. USD

Status 2016

The TPA Group. Regionally

based. Globally networked

.

Within

the Baker Tilly International Network, the TPA Group and Baker Tilly in Germany form the Baker Tilly Europe Alliance.Page 7

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Baker Tilly

Europe Alliance

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Albania: Tirana

Austria:

Graz,

Hermagor, Innsbruck, Klagenfurt, Krems, Langenlois, Lilienfeld, Schrems, St. Pölten, Vienna, Villach, ZwettlBulgaria: SofiaCroatia: ZagrebCzechRepublic : Opava, PragueGermany: Berlin, Dortmund, Dresden, Dusseldorf, Frankfurt a. M., Hamburg, Leipzig, Munich, Nuremberg, Schwerin, Stuttgart

Hungary : BudapestPoland: Kattowitz, Posen,

Warsaw

Romania: Bucharest, Cluj-Napoca

Serbia: BelgradeSlovakia: Bratislava, KošiceSlovenia: Laibach38 offices in 12 countries in Central and South Eastern Europe with German-English-Desks. Incorporated into the worldwide competence network of Baker Tilly International.The Baker Tilly Europe Alliance. And its advantages.

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The TPA Philosophy.

Our most important

tools

are not calculators or spreadsheets but rather:Page 9An

accurate eye

A

finely

tuned earA good nose

An honest talkThis is what we understand byFace to Face

Business. Regionally and Internationally.

Consultancy without

language barriers. And more.

Due

to

the strong local roots in the countries, there is a profound understanding of the respective fiscal, and also cultural, peculiarities.Page 10

We

have

been on site in all these countries for a long time.

Our understanding of the culture makes many steps

easier.We know the

markets and their peculiarities.

We offer you the advantages of a corporate group.

TPA Hungary

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p

artner40 employeesBuchhaltung, Lohnverrechnung, Steuerberatung und WirtschaftsprüfungCompetence Center for Real EstateEnglish- and German-DeskTPA

UngarnBuday Laszlo u. 12HU-1024 BudapestTel: +36 1 345 45-00Fax: +36 1 345 45-02tpa@tpa-group.huwww.tpa-group.hu

Team Lead

Tax

Due Diligence

Areas

of Expertise:Tax advisory of international investors in HungaryTax Structuring and CompliancePayroll and Accounting

Real Estate and Construction

Manufacturing

Industry

RetailService CompaniesPage 12József SzemerédiTax Advisor | Auditor | Partner

Tel.: +36 (1) 345 45-00jozsef.szemeredi@tpa-group.huwww.tpa-group.huwww.tpa-group.com

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György Jakab

Tax

Advisor | Auditor | Partner

Tel.:

+36

(1) 345 45-00

gyorgy.jakab@tpa-group.huwww.tpa-group.huwww.tpa-group.comTeam Lead Financial Due DiligenceAreas of Expertise:Annual AuditFraud Investigation & Forensic AuditFinancial

Due DiligenceProspectus Control And Other Assurance ServicesValuation

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IFRS/US-GAAP

Consultancy

Risk

Management (Risk Controlling)

Corporate Accounting

Retail

Real Estate

Manufacturing Industry

Service Companies

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Zoltán

BakaTax Advisor | Senior Manager

Tel.:

+36

(1) 345 45-00

zoltan.baka@tpa-group.huwww.tpa-group.huwww.tpa-group.comAreas of Expertise:M&AReal Estate TransactionsCorporate Income TaxVATTax Due Diligence

RetailReal EstateManufacturing IndustryService Companies

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Gábor

KövesdiTax Advisor| Auditor | Senior Manager

Tel.:

+36

(1) 345 45-00

gabor.kovesdi@tpa-group.huwww.tpa-group.huwww.tpa-group.comAreas of Expertise:Financial Due DiligenceAudit of Hungarian subsidiariesof foreign companiesHungarian Commercial LawIFRSAudit Group Reporting

RetailReal EstateManufacturing IndustryService Companies

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To

us, providing advice means

finding

the right solutions.Our proposal includes tax advisory, accounting, payroll, auditing and business consultancy.We thus cover all the

important areas – from Trade & Commerce through Real

Estate to the

Energy Sector.

Page 16Tax AdvisoryAccounting

& PayrollAudit

Advisory

We always

focus on what‘s essential: Your success!

Building-Owner Investment Schemes

Company Pension Schemes

Company Succession and Formation AdvisoryControllingCriminal Tax Law AdvisingExpatsFinancial ReportingLegal Structure ConsultancyReal Estate Fund ConsultancyTax Due DiligenceTax Related Special IssuesTax Structuring / National & InternationalTransfer PricingVAT Advisory / National & InternationalPage 17Tax Advisory

We do not believe in

cure-alls. But rather in our experts.

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AccountingFinancial ReportingPersonnel ConsultingLaufende BuchhaltungSonderleistungen BuchhaltungAn- und AbmeldungenJahresabschlüsse der LohnverrechnungLaufende Lohnverrechnung

Spezialberatung in der Lohnverrechnung

Put our

auditors to the test. They are prepared

.

Annual Audit

Bank AuditsCorporate AccountingCorporate Governance & ComplianceFinancial Due DiligenceFraud Investigation & Forensic AuditIFRS/US-GAAP ConsultancyRisk Management (Risk Controlling)Special Due DiligencePage 19Audit

Not the size

of your company matters to us,

but

your

concerns.CFO ConsultancyControlling & ReportingCorporate FinanceSubsidy Advisory & Technology ConsultancyFinancial Due DiligenceFinancial RestructuringMerger / AcquisitionOrganisation & ITRisk Management & ComplianceSeite 20Advisory