Real estate services Who is TMF Group?

We help companies and investors to expand and invest seamlessly across international borders. Our expert accountants, corporate secretarial, HR and payroll professionals are located around the world. Their local knowledge and expertise helps our clients to operate their investment structures, finance vehicles and corporate structures in different geographical locations. Operating since 1988, TMF Group in one firm operating over 120 offices with 5,500 staff in more than 80 countries.

Real estate – a core area of focus Supporting the real estate investment industry is one of the core elements of our business. We provide an exceptionally broad range of accounting, reporting and legal administrative services to this sector, allowing clients to focus on what they do best. Over the years, we have gained significant expertise in providing these services to real estate investment managers and related parties in multiple jurisdictions, including holding and finance companies, funds, CMBS and RMBS transactions. TMF Group is acknowledged as a leading provider of services to this industry.

Real estate investment services Our real estate investment services include domiciliary and management services, accounting, reporting and consolidation services, fund administration services, corporate legal and secretarial services, loan servicing and tax compliance.

Domiciliary and Fund administration services management services

We provide domiciliary When operating a fund, timely and management services, and accurate calculation of helping our clients to the Net Asset Value is crucial meet all local requirements for your investors. and stay compliant with all . Central administration rules and regulations. . Registrar & Transfer Agent . Registered address . Investor reporting . Dedicated offices . Calculating NAV’s . Local resident director . Regulatory reporting

All services subject to local facility Accounting, reporting and Corporate legal and We have global reach consolidation services secretarial services Venezuela Ethiopia Whether you have a We arrange for all corporate Colombia Kenya property owning company, legal and secretarial matters Brazil Nigeria intermediate SPV or top such as preparation of board Ecuador Tanzania holding entity, you need and shareholders minutes Peru Ghana local accounting, financial and review of legal Bolvia South Africa reporting and annual documents, fulfilling the Chile Austria financial statements, all company’s legal and within set time limits and compliance matters in Paraguay Poland regulatory frameworks. accordance with local laws Argentina Czech Republic Uruguay Mexico Slovakia . Liaising with property and regulations. Guatemala Hungary managers . Legal entity incorporation Honduras Slovenia . Cash reconciliation . Transaction administration El Salvador Bulgaria . Maintaining the . Board support services Nicaragua Croatia accounting records . Corporate governance Costa Rica . Financial and management services Romania reporting in local GAAP . Process agent services Panama Serbia or IFRS . Board and shareholder Dominican Republic Ukraine . Consolidation meetings Jamaica Russia . Coordination of audit . Maintaining statutory Canada Kazakhstan . Preparation and filing of registers United States Turkey statutory accounts . Liquidation services Curacao Cyprus Aruba Israel Cayman Islands Qatar British Virgin United Arab Loan servicing Tax compliance Islands Emirates We are a global independent . Preparation and filing of The Netherlands Mauritius service provider – when CIT declarations Belgium China acting as Loan and Security . Preparation and filing of Luxembourg Hong Kong Agent we are able to deliver VAT returns United Kingdom Japan a non-conflicted service to Jersey South Korea the benefit of Borrower Ireland Philippines and Lenders. Germany Thailand Greece . Facility Agent Singapore . Security Agent and Trustee Denmark Vietnam . Cash Manager / Sweden Indonesia Calculation Agent Finland Malaysia . Loan administration Norway Taiwan and reporting France India . Project finance / leasing / Switzerland Australia infrastructure Italy Samoa . Loan closing Spain New Zealand Malta Labuan All services subject to local facility Our experience

We consider strong support for the real estate investment industry so For multi-jurisdictional important that we made it one of the core elements in our business investment structures model. Over the past decade we have gained tremendous experience we can provide you with in supporting complex multi-jurisdictional investment structures. We a single point of contact know what it takes to provide our clients with accurate and timely and will support the entire financials and reports. accounting and reporting Many clients have engaged us in order to have a single provider process; we coordinate the in each of their investment and holding jurisdictions. A single point delivery of local services of contact helps with optimal communication whereby we take and help with seamless responsibility for the internal coordination between offices and communication across also with property managers. multiple Jurisdictions.

Why choose TMF Group?

. Unrivalled global network No competitor has our . Global reach and co-ordination reach. Our global network . Local knowledge means we can offer . Single point of contact local expertise in more . Strong real estate industry knowledge than 80 jurisdictions. . Specialist services Engaging TMF Group as the single provider, support Contact us in managing complex structures across multiple EMEA jurisdictions will simplify Daan den Boer your operations, lower your E: [email protected] risk and help you control T: +352 621 29 32 12 costs. Asia Pacific Catherine Caradus E: [email protected] T: +61 410 635 185 TMF Group is servicing Americas over 40% of the Global Victor Liebregt PERE Top 50 ranking E: [email protected] of largest Real Estate T: +1 646 248 0586 Investment Managers.

Whilst we have taken reasonable steps to provide accurate and up to date information in this publication, we do not give any warranties or representations, whether express or implied, in this respect. The information is subject to change without notice. The information contained in this publication is subject to changes in (tax) laws in different jurisdictions worldwide. None of the information contained in this publication constitutes an offer or solicitation for business, a recommendation with respect to our services, a recommendation to engage in any transaction or to engage us as a legal, tax, financial, investment or accounting advisor. No action should be taken on the basis of this information without first seeking independent professional advice. We shall not be liable for any loss or damage whatsoever arising as a result of your use of or reliance on the information contained herein. This is a publication of TMF Group B.V., P.O. Box 23393, 1100 DW Amsterdam, the Netherlands (contact@tmf-group. com). TMF Group B.V. is part of TMF Group, consisting of a number of companies worldwide. Any group company is not a registered agent of another group company. A full list of the names, addresses and details of the tmf-group.com regulatory status of the companies are available on our website: www.tmf-group.com. © September 2015 TMF Group B.V.