ASCENTOR is a professional services organisation providing advisory, assurance and recruitment solutions to medium and large companies across all major industries in Romania and South Eastern Europe since 1995. ASCENTOR contributes to the success of its clients by delivering substantial performance improvements, building trust and solving complex business issues. Services include audit, performance improvement, transactions, due diligence and forensic investigations

1. ASCENTOR BUSINESS ADVISORS
AUDIT & ADVISORY SERVICES
GENERAL PRESENTATION
MARCH 2017
BUILDING TRUST. ENHANCING PERFORMANCE.

2. ASCENTOR Business Advisors
Building trust. Enhancing performance. Page 2
AUDIT & ADVISORY SERVICES
SERVICESASCENTOR IN NUMBERS
ASCENTOR on one page
20 years of experience in audit and management consulting
Experience in audit
and management
consulting
• Financial Audit
• Internal Audit
• Risk management & Compliance
• Fraud & Forensics
• Litigation Support
• Finance Function Improvement
• Process Optimization
• Performance Management
• Resource Optimization
• Change & Project Management
• Financial Due Diligence
• Commercial Due Diligence
• IT Due Diligence
• Post Merger Integration
• Divestiture Support
• Middle & Top Management Executive
Search
• Recruitment for Professional Levels
• Interim Management
ASSURANCE &
RISK
PERFORMANCE
IMPROVEMENT
PROFESSIONAL
& EXECUTIVE
SEARCH
TRANSACTIONS
20
YEARS
Addressing a wide
range of business
issues
15+
CONSULTANTS
Leading companies
in various industries
80+
CLIENTS
ABOUT US
ASCENTOR is a professional services organisation
providing advisory, assurance and executive search
solutions to medium and large companies across all major
industries in Romania and South Eastern Europe since
1995.
We contribute to the success of our clients by delivering
substantial performance improvements, building trust and
solving complex business issues.
"Our clients have access to quality
services that are at par with major
international consulting firms, while
our approach is more practical and
reflects the realities of the local
market."
-, Nadir Ali, ACCA, CIA, CISA
Advisory Partner
Value enhancement
Value protection

3. ASCENTOR Business Advisors
Building trust. Enhancing performance. Page 3
AUDIT & ADVISORY SERVICESWe Invest in Relationships
Proud to work with leading organizations
Our clients are leading multinational companies and
local organizations
► Our consultants are experienced in delivering
complex projects in multinational and
entrepreneurial environments
Key industries
► We have extensive knowledge and experience in
various industries:
► Manufacturing
► Telecommunications
► Technology
► Food & beverages
► Automotive
► Pharma
► Healthcare
► Real estate
► Oil & gas
► Energy & utilities
► Hospitality
► Distribution
► Financial services

4. ASCENTOR Business Advisors
Building trust. Enhancing performance. Page 4
AUDIT & ADVISORY SERVICESAssurance & Risk Services
Building trust
We are one of the first ten audit firms registered with the Chamber of Financial
Auditors of Romania (CAFR) and ACCA member. Our team of professionals has
extensive experience in providing assurance, forensic and litigation support services in
various industries.
No. 2545738 No. 10/2001
Building Trust
ASSURANCE & RISK
Enhancing Performance
PERFORMANCE IMPROVEMENT
Realising the full potential of the deal
TRANSACTIONS
FINANCIAL AUDIT
INTERNAL AUDIT
GOVERNANCE,
RISK AND
COMPLIANCE
FRAUD
LITIGATION
SUPPORT
• Audit of statutory financial statements
• IFRS and group reporting audit
• Project audits
• Agreed-upon-procedures
• Full internal audit outsourcing
• Operational audits (e.g. procurement,
IT, HR, sales & marketing, operations)
• Special audits and investigations
• Internal audit function set-up
• Training
• Corporate governance
• Board oversight and control
• Professional advice to the board of
directors
• Business risk management
• Compliance management
• Internal controls
• Board and management reporting
• Investigations
• Forensic accounting
• Fraud risk management
• Anti-fraud procedures
• Integrity due diligence
• Fraud training
• Commercial litigation support
• Damages and claim calculation
• Expert witness accounting
• Criminal cases defense support
A
C
B

5. ASCENTOR Business Advisors
Building trust. Enhancing performance. Page 5
AUDIT & ADVISORY SERVICESPerformance Improvement Services
Enhancing performance
Our consultants bring practical solutions, making use of best in class technical and industry expertise, to assist businesses improving performance, strategy development, revenue
enhancement and resource optimization. In essence, our philosophy is about providing solutions that generate tangible long lived benefits. Our experienced team of consultants
combine significant experience in various perfomance improvement projects.
Building Trust
ASSURANCE & RISK
Enhancing Performance
PERFORMANCE IMPROVEMENT
Realising the full potential of the deal
TRANSACTIONS
FINANCE
IMPROVEMENT
SIMPLIFICATION
AND
DECLUTTERING
CORPORATE
PERFORMANCE
REVENUE & COST
MANAGEMENT
CHANGE
MANAGEMENT
• Accelerated closing & reporting
• Finance function reorganization
• Budgeting & controlling
• Financial reporting support
• Forecasting & planning process
• Management reporting pack
• Procedures development
• Organization redesign
• Roles & responsibilities
• Corporate decluttering & noise
reduction
• Process simplification
• Budgeting & forecasting
• Segment profitability analysis
• Detailed cost calculation
• Management & board reporting
• KPI implementation
• Performance based reward
• Customer experience
• Revenue assurance
• Segmentation & pricing
• Sales force effectiveness
• Cost reduction
• Working capital optimization
• Procurement function effectiveness
• Organization resizing
• Project Management Office
• Change Readiness Assessment
• Post-Implementation review
A
C
B

6. ASCENTOR Business Advisors
Building trust. Enhancing performance. Page 6
AUDIT & ADVISORY SERVICESTransaction Services
Realising the full potential of the deal
Acquisitions have the potential of bringing significant rewards but also present major risks and challenges. As independent advisors we can help minimize and manage the risk
component to ensure a successful deal. Our core team members have a Big Four background and have a proven track record of successful business transaction support
engagements with tangible benefits.
Building Trust
ASSURANCE & RISK
Enhancing Performance
PERFORMANCE IMPROVEMENT
Realising the full potential of the deal
TRANSACTIONS
FINANCIAL DUE
DILIGENCE
IT DUE
DILIGENCE
COMMERCIAL
DUE DILIGENCE
POST
TRANSACTION
INTEGRATION
DIVESTITURE
• Financial performance
• Tax issues and exposures
• Financial forecasting
• Price calculation
• IT capabilities review
• Hardware & software analysis
• IT budget and future expenditure
• Systems limitations and issues
• Future investment estimates
• Market overview
• Competitor analysis
• Revenue forecast review
• Sales & marketing capabilities
• Financial and operational integration
• Process alignment
• Headcount and sizing
• Synergies evaluation and tracking
• Operational and financial carve-out
• Process effectiveness
• Sensitive data disposition
• Deal terms monitoring and review
A
C
B

7. ASCENTOR Business Advisors
Building trust. Enhancing performance. Page 7
AUDIT & ADVISORY SERVICES
 Audit
 Financial reporting
 Business recovery
 Finance function improvement
 Litigation support
 Risk & compliance
Alexandra ROSCULET, ACCA
Manager
Oana LEMNETE
Senior Consultant
Nadir ALI, ACCA, CIA, CISA
Partner, Audit & Advisory
Radu VACARELU
Partner, HR Services
 Audit
 Due diligence
 Process improvement
 Governance risk & compliance
 Fraud & forensics
 Litigation support
 IT audit
 Executive search
 HR consulting
 Organization design
 Remuneration
 KPI implementation
 Outplacement
 Audit
 Performance management
 Process improvement
 Risk & compliance
 Project management
 Transactions
 Process optimization
 Due diligence
 Organization design
 Customer experience
 Sales force effectiveness
 Internal audit
Madalina NICOLAU, ACCA
Senior Consultant
Vlad BUCUR
Consultant
 IT audit & due diligence
 Risk & compliance
 Process improvement
 Performance management
 Due diligence
 Market analysis
Laura NECSULIU
Consultant
 Audit
 Financial due diligence
 Internal audit
 Process improvement
Our team of consultants has extensive experience in various projects and industries. We focus on our clients’ immediate business needs to deliver tangible results.
Our extended
network of
20+ freelance
consultants
Our Core Team
Experienced professionals

8. ASCENTOR Business Advisors
Building trust. Enhancing performance. Page 8
AUDIT & ADVISORY SERVICES
CLIENT INDUSTRY YEAR PROJECT
MOBILE TELECOMMUNICATIONS COMPANY 2017 Compliance function set-up and risk assessment
ROMAINAN REAL ESTATE DEVELOPER 2017 Accounting review of a period of 5 years
INTERNATIONAL AGRIBUSINESS 2017 Financial reporting and consolidation standardisation, IFRS reporting
INTERNATIONAL PHARMA COMPANY 2016 Assistance for divestment of subsidiary, project management and sensitive data disposition
INTERNATIONAL FMCG GROUP 2016 Financial reporting and consolidation assistance
INDUSTRIAL MANUFACTURING COMPANY 2016 Inventory control improvement and production cost calculation model
LEADING PRIVATE HEALTHCARE GROUP 2016 IT due diligence for acquisition of a private hospital in Bucharest
LEADING ROMANIAN HOTELS GROUP 2016 Operational and financial internal audit
IT GROUP BASED IN POLAND 2016 Financial and commercial due diligence for acquisition of a Romanian IT business
SWISS BASED MULTINATIONAL ENERGY GROUP 2016 Litigation support and financial analysis in an international arbitrage case
ROMANIAN LISTED COMPANY 2015 Set-up of board level reporting and management reporting pack
LOCAL PRIVATE HOSPITAL 2015 Financial planning and segment profitability accounting model
ENERGY AND UTILITIES COMPANY 2015 Cost calculation and segment profitability analysis
TECHNOLOGY COMPANY 2015 Sell side transaction advisory services
LOCAL UTILITIES COMPANY 2015 Financial and tax due diligence for acquisition of a local utilities company
INTERNATIONAL PHARMA COMPANY 2015 Procedures development and compliance optimisation
FMCG COMPANY 2015 Forensic investigation in a case of suspected misconduct of the management team
DIVERSIFIED AUTOMITIVE GROUP 2015 Sales force effectiveness review and customer experience improvment
ROMANIAN MANUFACTURING COMPANY 2014 Accelerated period end closing and reporting
FINANCIAL SERVICES ORGANISATION 2014 Organisation restructuring, process streamlining and headcount optimisation
MOBILE TELECOMMUNICATIONS COMPANY 2013 Operational internal audit of the sales to billing process for corporate customers
REGIONAL AUTOMOTIVE COMPANY 2013 Internal audit and investigation of alleged misconduct in service operations
Success Stories
Examples of recent projects

9. NADIR ALI
PARTNER, AUDIT & ADVISORY
Office: (+4) 021 319 5354
Mobile: (+4) 0727 227 767
e-mail nadir.ali@ascentor.ro
Copyright 2016 ANB Consulting SRL. The information contained in this presentation is provided for general guidance and is intended to offer the reader general
information of interest about the firm ANB Consulting SRL and its services. The information provided is not intended to replace or serve as substitute for any audit,
advisory, tax or other professional advice, consultation or service. You should consult with ANB Consulting SRL representative to obtain such services.
Ascentor Business Advisors is a registered trademark of ANB Consulting SRL.
Building trust.
Enhancing value.
www.ascentor.ro
ANB CONSULTING SRL
12A Docentilor Street, Sector 1
RO-011403, Bucharest, Romania
Trade Registry: J40/3084/1995
VAT: RO7289209
Phone / fax: +40 21 319 5354
e-mail: office@ascentor.ro
Your contact at Ascentor