1. SAPIENTIA Nova Ltd. At your service

2. CONTENT 1. About 2. Services +Accounting services +Business consulting and analysis +Seminars, trainings and workshops 3. Our team 4. Contacts SAPIENTIA Nova Ltd

3. 3 About SAPIENTIA Nova Ltd is a leading company by knowledge, client relations and services specialized for finance and accounting. Our mission is to create knowledge network, to offer more, to achieve the most. To offer added value to standard accounting services, i.e. to provide business consulting and analysis, prepare investment plans and projects for the needs of companies which are at a turning point of their business or starting a business in a region. The core of SAPIENTIA Nova are the people with special knowledge and skills which are recognized by our clients. SAPIENTIA Nova Ltd

4. Services 4 SAPIENTIA Nova Ltd Investment projects Business plans Accounting services Business evaluation “In house” seminars, trainings and workshops Specialized on-line seminars Regulatory framework development OFI FOKUS newsletter Specialized seminarsBusiness consulting Internal audit

5. Our services in the areas of bookkeeping and accounting are based on many years of experience and permanent investment in education process. Our services: +Company formation +Legal & Tax consulting +Financial accounting and Management Reporting +Controlling, Cash & Credit Management +Payroll Services +Debt collection +Administration +Due diligence +Transfer pricing studies +Other financial and accounting services Experience in the following sectors: financial institutions, real estate, services, trade, tourism, NGO’s, energy, construction... Accounting services Extensive experience in Regulatory framework development Over 500 annual financial statements 5 SAPIENTIA Nova Ltd

6. We can offer you the knowledge, tools and techniques that can improve your business. SAPIENTIA Nova, with its ten years of experience in the field of other financial institutions, can provide you with assistance in start-up of the company, determining of accounting policies in accordance with IFRS and IAS, addressing key elements of internal control, making decisions about the finance-accounting tracking of investments or the effects of application of certain types of contracts on your financial statements, consulting in the field of business contracts, financial due diligence, project analysis, interim management and similar. Business consulting and analysis 6 SAPIENTIA Nova Ltd

7. Our key clients: Business consulting and analysis 7 SAPIENTIA Nova Ltd

8. SAPIENTIA Nova gathers teachers with many years of lecturing experience, theoretical and practical knowledge. We offer you seminars, trainings and workshops that can provide you with knowledge, tools and techniques that can improve your business. In this way, we become responsible members of society, making sure that knowledge is always accessible regardless to distance. Seminars, trainings and workshops 8 SAPIENTIA Nova Ltd

9. Seminars are available: +Online through iSpring Online, e-learning management system that delivers e- learning content online +In house +Public Seminars, trainings and workshops Over 100 specialised seminars! 9 SAPIENTIA Nova Ltd

10. Some of the seminars: Seminars, trainings and workshops Accounting for forward contracts Accounting for investments in investment funds Accounting for investments in real estate Accounting for swaps contracts Accounting policies Analysis of financial statements and the rating system Available for sale Bonds - in house training Bonds - recognition, measurement and publication Cash flow - reports and analysis Commercial, treasury bills Consolidation Controlling Corporate actions Derivatives - Module 1 Derivatives - Module 2 Exchange rate differences and protection Finance for non-financers - Module 1 Finance for non-financers - Module 2 Financial instruments - recognition, measurement and publication Hedging - hedge accounting How to apply IFRS / CFRS in accounting for financial assets? IAS / IFRS - International Standards IFRS 7 - Financial Instruments: publication Impairment test Leasing in Croatia Management of investment funds and financial statements according to IAS 39 Net currency exposure of leasing companies’ balance sheets Options Personal Finance Management Reclassification of financial assets Risk Management in leasing industry Salaries and benefits Tax returns and financial assets The financial statements of investment funds The financial statements of leasing companies The role and organization of treasury in corporations 10 SAPIENTIA Nova Ltd Our branded product: Leasing Academy Leasing Academy 2009 - 2013 Our branded product: Leasing Academy Leasing Academy 2009 - 2013

11. +Languages we speak: English, German, Italian, French, languages of the region +Qualifications: Master of science, Professional TQ Trainer, Authorised Professional Accountant, Independent accountant... +Copyrighted works, such as by-laws related to legislation of investment and pension funds +Average of 15 years of real-world finance and accounting experience Our team Languages we speak: +English +German +Italian +French +Regional Qualifications: +Maser of science +Professional TQ Trainer +Authorized Professional Accountant 11 SAPIENTIA Nova Ltd

12. Mirjana Marinković is director at SAPIENTIA Nova Ltd., Zagreb, and a member of the Board of SPECIJALIST Ltd., Zagreb. She graduated in 1998 from the Faculty of Economics, University of Zagreb. After that, she continued her formal education by attending the postgraduate study program in the department of accounting, finance and audit. Mirjana was rewarded in year 2008 by the professional organization HZRIFD, yearly reward Prof.dr.sc. Ferdo Spajić. In 2013 she is engaged as a member at Ministry of Finace’s work group for the new accounting law. She is certificated as a Professional TQ Trainer. Her ten year career is related to investment funds. At the beginning of the fund industry in Croatia, in the year 1997, she began her career working in EXPANDIA Invest; fund Management Company that was involved in the process of coupon privatization in Croatia. After that she took the role of Head of Finance and Accounting at CAIB Invest, fund Management Company that was among the first companies to found open-end funds in the Croatian market. In cooperation with INCENDO Ltd. participates in the development of programming solutions for the investment funds, FMC.Invest and participates in WinDays 2006 as a lecturer. Mirjana Marinković is specialized primarily in business start-ups so she decided to establish her own entrepreneurial activity, SAPIENTIA Nova Ltd. for business consulting and analysis. Since some things do not just happen by themselves and she doesn’t lack entrepreneurial spirit and ideas, she is in the process of starting a new project, SPECIJALIST.HR for the financial experts market and SPECIJALIST.Profil for mediation in employment. She loves her daughter Hana the most in the world. Our team Key people 12 SAPIENTIA Nova Ltd

13. Sandra Kalanj is a manager in the department of accounting and consulting services of the company SAPIENTIA Nova Ltd. where she came from the position of head of accounting in Proficio Ltd. holding. She graduated from the Faculty of Economics in Zagreb in year 2000, and by profession is Authorized Professional Accountant. She won several awards of professional public (ZRIFD Zagreb, HZRIFD). Since 1999 until 2009 she worked for EXPANDIA Invest Ltd., today Proficio Ltd. Sandra became head of the accounting AIM Ltd. / Proficio Ltd. and a company grows into the holding. As a representative of the owner she participated in the work of a supervisory board and was president of one audit committee. In 2007 she led the project of takeover a publicly traded company Proficio Ltd. by the management of the company. Sandra is an expert in the field of taxation, consolidation and real estate, and has an excellent knowledge of business and commercial law. She is proud mother of two children, a girl Una and a boy Bruno. Our team Key people 13 SAPIENTIA Nova Ltd

14. Smiljana Jerković is a professional associate of the accounting services department of company SAPIENTIA Nova Ltd. She graduated in 2005 at the VERN’ University of Applied Sciences among the top 10 students, and has a profession of Certified Accountant. She has won several awards for best student of the VERN’ University of Applied Sciences. During her studies, she gained experience in various activities and led demonstrations courses for Business and Economic Statistics and Mathematics. After graduation, she found her interest in finance and accounting, and decided to professionally develop in that direction. She comes at present position from the company TPA Horwath Ltd. She has an internationally recognized Certificate in business English, issued by the “University of Cambridge.” Apart from the independent accounting tasks as Smiljana’s specialty we highlight enforcement of wages, foreign exchange operations and reporting for Central bank. Her leisure time is devoted to her interests, recreational sport and art. Our team Key people 14 SAPIENTIA Nova Ltd

15. Maja Marchig-Đurđić is a professional associate of the accounting services department of company SAPIENTIA Nova Ltd where she came from the position of senior accountant in Imago advertising agency. She has over 15 years of experience providing tax and accounting services to businesses and individuals and she is currently working on her Bachelor's thesis at RRiF College of Financial Management. She has extensive experience in financial accounting in international environment (Croatian-American Society, TMF Croatia Ltd), construction and shipbuilding industry. Maja is an expert in the field of accounting of non-profit organizations, personal income tax and contract and commercial law accounting. Her free time she usually devotes to her family, poetry writing and reading. Our team Key people 15 SAPIENTIA Nova Ltd

16. Sanja Vražić finished Faculty of Economics and she started her career 2006th in S-Leasing as leasing coordinator and soon advanced to become Head of Department Administration office in Zagreb. Within the same company she is actively involved in the establishment of internal processes and controling and is engaged for the position of Sales controller and Operational risk management associate. 2011th Sanja was taking the exam for certified internal auditor for the financial institutions of the Croatian Association of Accountants and Financial Experts. In the same year became a member of the Internal Audit Group for South Eastern Europe, where she still works today. Our team Key people 15 SAPIENTIA Nova Ltd

17. Thank you for the attention! Sapientia Nova Ltd address Vrbik 10b, HR - 10000 ZagrebVrbik 10b, HR - 10000 Zagreb tel + 385 1 619 42 00 fax + 385 1 604 05 04 web www.sapientia.hr e-mail sapientia@sapientia.hr skype sapientia.nova SAPIENTIA Nova Ltd CONTACT