1. NEXIA TURKEY

2. Principle information Member since May 1, 2007, Umbrella organization, AS CPA & Auditing Co. principal coordinator and leader in the organization, Structured by one leader firm and 8 sub independent members.

3. Profile of Nexia Turkey Service Coverage all of Turkey, Being the 5th, Employing 130 personnel, Having qualified SFAs, Providing all demanded services, Having international network covering the globe.

4. Services provided With commitment international ethical standards main principle of Nexia is the highest quality in providing services.

5. Main Services Full Certification Services, Audit and Assurance, Tax Consultancy Services, Financial Consultancy Services, Business Consultancy Services, Tax Dispute Services, Corporate Finance Services, Internal Audit Services.

6. Strategic Alliances Outsourcing (Book keeping and payrolls) Human Resources Legal Company Foundations Training

7. General Profile of Client Portfolio Wide well-known Reputable Socially respectable Have corporate identity and culture Consistent and wide advertising policy Cover all of Turkey Operate in international market Have national and international well-known brand Sponsoring in social, culturel and sportive activities

8. Client Sectors Pharmaceuticals – Consumer Products – Hygienic Paper – Cosmetics Products Building Materials – Construction – Mining – Cement– Pvc Window and Doors Production – Ceramic – Welding Technology Big Retail Shopping Malls – Department Stores Media – Information Technologies – Finance Automotive – Electronic – Shipping – Energy – Textile – Tourism Charity

9. Pros & Cons about Holding Companies Having Corporate Structure One contact point, many clients Efficiency in planning and cost of audit Undistributed client portfolio Loss one group Dramatic decrease in turnover

10. Pros & Cons about Holding Companies Our policy of working with Holding or Group Companies is still valid To eliminate and minimize undistributed portfolio of Group or Holding Companies, Main goal of Nexia Turkey is to realize fast and stable growth

11. Market Structure Rapid growth in sector No official data for total turnover and ranking Similar to the world market in ranking of Big 4; – PwC – Deloitte – E&Y – KPMG Very close turnover of followers.

12. Goals & Strategy of Nexia Turkey Stable growth and quality Increase number of independent sub-members and opening new offices Strategic Alliances in more structured and effective ways Emphasizing “NEXIA” brand name in consistent and intensive advertising policy

13. Growth Full Certification and Tax Services:%70 Audit & Assurance and Others:%30