Miroslava Plačková Martina Honzíková, Helena Strnadová, Jolana Dostálová Harpagon, s.r.o. Tel: ,

1) Company introduction 2) Benefits of using Harpagon´s services 3) Our payroll outsourcing - generally 4) Procedure of our payroll outsourcing 5) Payroll outputs for our client 6) HR agenda and other issues 7) Harpagon´s References 8) Maps of our office in Prague 1 2

Our company Harpagon has been providing services as an accounting company in Prague for about 14 years. We provide large scale financial and accounting services for a broad portfolio of companies. Our clients vary from multinational companies to self-employed people. Thanks to the fact that we have been in our branch for a long time and have met a lot of different clients with specific needs, we have succeeded focusing our working system on making our clients significant cost savings. 3

Wide range of payroll and accounting services Our good relationship with auditors, lawyers and IT specialists. Protection of payroll-related sensitive information We keep up to date with legislative changes to security regularly update our payroll software Easy data exporting into your accounting system (SAP) Significant cost savings Official representation in HR matters Services backed by comprehensive Professional Indemnity Insurance Reporting and archiving of documents based on client requirements 4

Pay-roll outsourcing is one of our areas of specialism, so we know we can be really helpful and save costs for our clients. Our accounting program Avensio can easily transfer all necessary data into our client's system (SAP, Orange….). Our specialist will handle the process from the start and keep an eye on the smooth data transfer. Generally, we will count your monthly wages, calculate social and health insurance payments, count your annual employees’ tax payments and your employees’ income tax requirements, prepare data for exporting into your accounting system and can also execute financial operations related to wages and taxes. We will also represent you during audits of the office and handle all the formalities involved in these procedures. Our services can be also used in managing Human resources administration. 5

Signing of the payroll outsourcing contract: setting up the terms for important monthly documents delivery. Arrangement of conditions and deadlines for payroll processing. Takeover of documents, transfer of payroll data: eventual delivary of the basic registration documents to our office in the middle of Prague 1 (close to Můstek, Muzeum – Metro A,B). Monthly evidence of payroll processing can be delivered by courier service, mail or post as defined in the terms. Our pay-roll outsourcing services: Payroll processing is done according to delivered documentation, timesheets, etc. Data export to client’s accounting system: After payroll processing, our client receives digital files for uploading into his managing system. 6

Cost documentation and wages overview This file for your SAP system includes gross wages and cost diversification overview according to predefined accounting structures and legal numbers. The cost for wages can be devided according to clients needs (per order, factory, locality, time etc.) Predefined bank orders We can either execute all the wage payments on behalf of our client ourselves, or we can supply you with the digital file with an implemented summary of bank orders. Related things - wage slips are sent in printed private envelopes, and can also be sent in PDF form. Other required reports for client We can prepare different kinds of specific reports in accordance with clients needs. 7 All of these outputs can be transferred either in digital, or in paper form.

Being empowered we can act as your representatives and deal with important institutions such as the Czech Social Security Administration, Bureau of Labour, Labour inspectorate or Health Insurance Company. We do all the necessary jobs including; the registration and signing off of employees from their evidence, providing written confirmation of their salaries and income (for social benefits and retirement reasons), checking new employees’ contracts, advising about labour-law provisions and income tax. Besides this, we can deal with all kinds of necessary statistical records, fill in the forms and statistics sheets, check new documents, provide payroll consultancy and work with tax advisors. 8

Annual tax calculation for revenue office: Annual tax calculation for employees is done in January and February against the signature of taxpayer and in line with other legally required conditions. Retirement insurance evidence: We manage the evidence of lists for retirement insurance (ELDP), we execute all possible processing of these lists. That means registration with CSSZ at the job ending, by pension money application, by the end of annual year. We use the Partnerlink software Liability insurance: There is no need to take risks, so we are fully insured against potential risks up to 5 mil. CZK 9

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11 Other main references: G - REALITY s.r.o., GALAXY GAME, s.r.o., X-KAPPA out,s.r.o., X-THETA out,s.r.o, Klutania s.r.o. DoriMax s.r.o., RC-TIP s.r.o., Orlov Building s.r.o., Kaminskij Julij, DELAR s.r.o., Averest s.r.o. Procurement-consulting s.r.o., Quattour s.r.o., BASO s.r.o., TIT consulting s.r.o., Czech IntraTel s.r.o., Rann Globalnet a.s. OSVČ: Ing. Václav Salmon – maloobchod, Tomáš Koutek – konzultant, Ing. František Hrabal – věda, výzkum, JUDr. Friml – právní služby, Valerie Bernardová – překladatelské služby, Nicolas Bernard – překladatelské služby, Tomáš Procházka – zábavné, produkční služby, Viktor Kubíček – doprava, Ing. Jaroslav Zákostelecký – služby BOZP.

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Thank you for your time, we are looking for the possible cooperation. 14