Proactive and Compliant

Corporate Services with Intertrust Global reach. Local knowledge. Why is this important.

An international sees the global picture, and combines that with local insights. With more than 1,700 professionals in 24 countries worldwide, we provide the regional knowledge and the bridge to local practices to help you succeed.

Every client is unique. Our commitment is to take a personal, professional and partnership approach to your specific needs. Some of our clients ask for a single point of contact based in their time zone, speaking their language.

Others want us to team up with them within their organisation. Clients who increasingly look for partnership, commitment, sharing of resources and infrastructure. Above all, someone who understands what they are trying to achieve. That this can only come from experienced people who are committed for the long term. Knowing they’re in good hands, our clients have more time to focus on what really matters, and what they really need to drive their business forward and succeed.

We provide high quality corporate administration and trust services to multinational , financial institutions, alternative investment funds and entrepreneurs from every corner of the world.

With our professional support today we help you drive your business forward. Globally and locally. Corporate Services

We’re a large firm, focused on building Your team Known for our professionalism, strong and long-term relationships. Our Our corporate services are based around responsiveness and expertise clients include multinationals, Private chosen teams of experienced regional and Our professionals have substantial Equity, Alternative Investment Funds, industry focused professionals. With a single experience with working for large national financial institutions. Taking the personal point of contact who is responsible for the or international tax, law and accountancy approach and long-term perspective on day-to-day handling of your account. We firms. Our account managers have in-depth client relationships, we support you all also keep you and your advisors informed knowledge of local GAAP, foreign GAAP, the way through setting up, maintaining of developments to ensure that you receive IFRS and consolidation. Additionally, through and managing your , wherever the quality services that you expect from our in-house Academy, our professionals’ you are in the world. From us. Regular proactive feedback is part of knowledge is always fully up to date and to administration and , you the operating process we agree on with our compliant. can benefit from both our high-profile clients and business partners. international network and our personalised, First-rate compliance standards pragmatic and down-to-earth approach. Single point of contact for multiple Our teams follow reliable processes, and jurisdictions we’re a leader in adopting governance and Our corporate services include: As a client of Intertrust who needs services compliance standards, as evidenced by our > Formation and implementation in multiple jurisdictions, you can benefit ISAE 3402 Type II compliance certifications, > Domiciliation and management from our single point of contact approach. awarded amongst several of our offices and > Legal administration One call is all it takes to get your questions validated by annual audits from a Big Four > Accounting and reporting answered. Often in your time zone and audit firm. speaking your language. Understanding The freedom to focus on your core local dynamics and expectations with full activities attention to compliance requirements. While you focus on your core activities, we take care of providing management, domiciliation, administration and corporate secretarial services.

“Honesty, integrity, quality. It is really this – I consider them part of our team.” Corporate Client

3 Formation and Implementation

If you’re looking for an efficient setup The right team is key Wide range of legal entity solutions of a corporate entity to conduct your Setting up a new or subsidiary Our professional staff supports our international business, we provide assistance demands specialist expertise: lawyers, clients and their advisors to assist with with formation and implementation tax advisors, accountants, registrars and incorporating new local entities. And with services for companies in jurisdictions across notaries. We provide dedicated teams the sale and transfer of companies that the world. to work closely with you and such other are already incorporated, in anticipation of parties involved to realise the best start and the requirements of clients who need to Our formation and implementation continuity for your company, in a reliable, set-up their new local investments or other services include: professional and cost-efficient manner. This operations swiftly. Intertrust offers a wide > Implementation of structures and means your company will be properly run range of companies, to meet the specific arrangements from a legal and accounting perspective, demands of the client. The > Incorporation of corporate entities which is key to efficient corporate required for the incorporation of a new governance. We understand the dynamics company can be arranged very quickly. Local people and expertise when working with various internal and We have the local people and expertise external stakeholders and recognize that in all major jurisdictions to help form and efficiencies can be created when dealing manage a company that will help you tap with multiple stakeholders, avoiding a into the opportunities of a fast-paced, learning curve at the expense of our clients. dynamic, global market. Realising your specific goals Spend more time on building your business Our international network will help you set We’ll help you get it right the first time. up the most efficient and beneficial solution And get you up and running as soon as your that is tailored to realising your specific feet touch the ground. From day one, you goals. And help your company remain can focus on what you do best: building compliant in the country of establishment your business. We take care of the rest: with tax laws, filing requirements, and local office space, connecting you to the right government regulations. specialists, providing local directors, legal entity administration and accounting.

4 5 Domiciliation and Management

We have an international network of highly Management services Local operational footprint skilled professionals who provide a full range Responsible for day-to-day management Aside from core domiciliation services, of domiciliation and management services. of these companies, we keep them in we can offer a range of further options for good legal standing in accordance with the client companies, including fully operational These services include: applicable laws per jurisdiction. We ensure offices to accommodate your staff, business > Registered office registration with the local authorities is presence, or to hold meetings. > Operational office space done properly, and that your local company > Directors is compliant with every local rule and > Corporate secretary regulation. > Experienced specialist industry directors > Employee outsourcing arrangements Services include: > Corporate governance reviews / health > A corporate director (i.e. through a legal check audits entity) > Process agent services > One or more experienced individuals appointed as director(s) of the company Specialist directors Our service starts with the provision of Intertrust supports the local company in resident directors with industry knowledge adopting key management and commercial and experience in your field. We also decisions in board meetings, which are provide independent directors, who are held at company’s local offices and where carefully selected and have a proven track required, together with the client’s advisor. record in the required field. For this purpose, Intertrust These include: > designates to each client the advised > Aircraft leasing number of resident directors, with > Banking and capital markets knowledge of the client’s business > Energy activities, to perform the management > Utilities and mining tasks > Entertainment and media > convenes and documents board > meetings in accordance with the internal > Intellectual property corporate governance of the company, > Mergers and acquisitions as well as when specific resolutions are > Pharmaceuticals and life science required > Real estate > assists, in conjunction with the client’s > Technology legal advisor, in preparing the corporate > Telecommunications documents required under local law > Transportation and logistics

Where required, we can use our extensive network to recommend reputable directors with other specific industry knowledge.

6 Legal Administration

Regulatory complexities, and the need Exchange ideas with seasoned experts for sound governance practices, are just Our team of experts have substantial some reasons why international clients working experience at large international go to Intertrust to provide their legal law firms and major accounting firms. administration. Whatever is required to Although Intertrust does not provide manage the day-to-day operations of an legal or tax advice, we do, however, have office, we can provide the services you internal corporate and tax lawyers available need. to exchange ideas, and discuss various alternatives and best practice experiences Services include: during the planning stages. We always liaise > Corporate secretarial services closely with external advisors to provide an > Maintain statutory records and registers optimal service for our clients. > Organise shareholder meetings > Organise board meetings Liquidation and dissolution > Prepare legal documentation / regular Every company has a life cycle. Companies health check audits are set up and may be liquidated. Maybe > Act as a nominee shareholder you are merging two , involved > Liquidation and dissolution of entities in an acquisition or perhaps you want to managed by Intertrust simplify a group structure. We help you > Liquidation and dissolution of non- by ensuring proactive, effective, correct managed entities and timely support and where appropriate implementation. Legal compliance Your local management is supported by keeping the subsidiary in good legal standing, based on the requirements set forth by global and local legislation. Our professionals ensure that the client company fulfils its obligations under applicable laws. They also take care of the local corporate housekeeping, such as drafting all required board and shareholder resolutions in liaison with your legal advisor(s). And they take a pro-active approach in informing you of any regulatory changes.

7 Accounting and Reporting

Accounting and financial reporting need Expertise FATCA to be performed accurately and efficiently To solve complex financial reporting The Foreign Account Tax Compliance Act at all time. This is an essential foundation matters, we can designate an accounting (FATCA) is a United States federal law that of successful businesses of all sizes - team that specialises in local accounting requires United States persons, including large corporations, medium and small principles and International Financial individuals who live outside the United enterprises, and entrepreneurial start-ups. Reporting Standards (IFRS) with expertise in States, to report their financial accounts By partnering with us, you benefit from Consolidation and GAAP conversions. held outside of the United States, and the professionalism expertise accumulated requires foreign financial institutions to over 60 years in the international market, Smoothing the complexities report to the Internal Revenue Service delivered by true experts in accounting and Although accounting tasks are routine, (IRS) about their United States clients. reporting. We’re excited at the prospect of they demand time to execute smoothly. At Intertrust we’re constantly monitoring getting to understand your business, and We help to administer your financial affairs developments regarding FATCA. we’re fully committed to building a solid, across your global organization to set-up long-term personal relationship with you. legal entities, while ensuring your accounts > Intertrust can execute the registration and reports are correct and compliant with of Foreign Financial Institutions (FFIs) on Accounting and reporting services accounting standards and local legislation. the IRS web portal Take advantage of the peace of mind that > Following registration, we can provide comes with knowing that you’ve delegated Managing regulatory compliance is more yearly administration of the IRS FATCA your administration and reporting tasks to challenging than ever Account, including any required updates an experienced, trustworthy international There have been more changes in reporting and FATCA communications oversights partner. One that is committed to a regulations and standards recently than (IRS or local) personal and long-term partnership. businesses have previously experienced > We can assist with or review your on- in the past two or three decades. We boarding and ongoing procedures to Services include: proactively ensure your company is ensure they are FATCA compliant > Accounting, bookkeeping, financial compliant, leaving you free to focus on your > Depending on your structure, other reporting and consolidation business. Intertrust services could include a FATCA > Assistance with financial audit and compliance framework, due diligence internal control Regulatory filings exercises or reporting > VAT registration and administration To meet the ever-changing government > We have developed a comprehensive > Payroll services and regulatory developments, we ensure FATCA training module which we can > Bank account management you understand the implications these make available to you > Administration of a trust or foundation have on your business. We partner with > Real estate investment services businesses around the world to help meet > Employee benefit trust requirements, including the preparation of > Pension fund administration financial statements, annual returns and > IFRS reporting regulatory filings. > GAAP conversions > Regulatory filings > FATCA > Treasury Management > Corporate Income Tax (CIT) filings

“Reliable and timely financial reporting.” Corporate Client

8 It’s not enough to do the right thing. You must also do them in the right way.

Intertrust sets high standards of corporate Growth through a sustainable business governance, compliance, ethics and model behaviours. We’re committed to principled, Intertrust ticks the box when it comes accountable and transparent business to meeting the requirements of what practices that meet our responsibilities as a is generally believed to constitute global company. sustainable companies (e.g. according to Dow Jones Sustainability Index): Intertrust Uncompromising integrity has integrated long-term economic, With so many clients, partners, co-workers, environmental, and social aspects in our and regulatory agencies spread across the business strategies while maintaining global global communities in which we operate, competitiveness and brand reputation. We each day presents a different set of have met shareholder demands for sound challenges and opportunities. Yet one thing financial returns, long-term economic is consistent. We make business decisions growth and solid financial accounting. We based on integrity. Taking applicable actions foster loyalty among clients and business that are ethical, and in compliance with partners by offering dedicated services and a applicable legal requirements. As a global high level of responsiveness of staff. leader, we always hold ourselves to the highest standards and strict self-regulation. Transparency It’s part of our long history, and forms the In this age of transparency, where investors heart of our culture. have to sign what they read, it’s important to provide accurate, valuable, actionable Great people with great values information and investor reports. We also As well as maintaining high standards of lead in adopting governance and compliance, governance, and service to compliance standards, as shown by our our clients, we continuously invest in the ISAE 3402 Type II compliance certification development of our people. Our mission is in larger jurisdictions. to enable our employees, business partners, and each of our clients that we do business 1,700 people. One team with throughout the world to realise their Intertrust’s behaviour is driven around the full potential. Based on the values of world by over 1,700 people working from quality, commitment, people, partnership 33 offices in 24 countries. There to help you and integrity. We invest in employee succeed through sharing of best practices, engagement through organisational teamwork, local knowledge and cultural learning combined with talent and understanding. Adding value and expertise leadership development programs to to each client’s unique demands. We are ensure our values shine through in all our willing to take on the big challenges and interactions. We’re proud of the impact see them through. To go that extra mile these efforts have on our ability to retain for our clients. We always hold ourselves and grow high level talent we need for our accountable for our results and the quality long-term growth. And your continued of service we provide. Results delivered success. through the power of teamwork.

Yes, we sometimes say no

9 To go that extra mile

Our standards of business conduct at > Intertrust sets the highest standards a glance of corporate governance, compliance, > It is our policy to respond within 24 ethics and behaviours hours > Our actions are transparent and we lead > We take a proactive, long-term in adopting governance and compliance approach to client relationships by standards partnering with you and your advisors > We make business decisions based on > We continuously invest in the integrity development of our people, business > We drive growth through a sustainable partners and clients business model > Our global approach ensures worldwide best practices and local knowledge

“Intertrust outperforms on responsiveness; they are always the first provider to respond.” Business Partner

This document is provided by Intertrust for information purposes only and does not constitute an offer, invitation or inducement to contract. The information herein does not constitute legal, tax, regulatory, accounting or other professional advice and therefore one should seek appropriate­ professional advice before considering a transaction as described in this document. No liability is accepted whatsoever for any direct or consequential loss arising from the use of this document. The text of this disclaimer is not exhaustive, further details can be found at: www.intertrustgroup.com/disclaimer

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What sets us apart is you

Your success is our success. By removing though we have over 17,000 clients, we any barriers or borders, we work together in get to know each one. Personally. partnership for a shared goal. Because each client is different, our philosophy is to take Today it’s your turn a personal, professional and partnership We’re ready to help you succeed, with approach to each client relationship. a world-class team of professionals on Integrated teamwork has created and call across the globe. We can arrange a shaped our reputation as a leader in trust face-to-face meeting anywhere in the and corporate services for over 60 years. world within 24 hours. Thanks to our multicultural team of 1,700 Visit www.intertrustgroup.com for local people working from 33 offices in 24 contact details, or send an email to countries, many clients consider us as a [email protected]. local extension of their own team. Even

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Setting the standard since 1952