CURRICULUM VITAE/CARLOS GUERREIRO

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Personal Information

Name: CARLOS ALBERTO BACELAR GUERREIRO

Mobile: + 351 919 352 725 - +244 921 789 504

E-mail: cabguerreiro@gmail.com

Skype: cabguerreiro65

Birth date: November, 21st 1965

Nationality: Portuguese

Summary

Head executive and CFO position with business development understanding. Strong domestic and international

experience during 20 years. Skilled in creating and implementing organisational structures and management policies

and procedure in dynamic and fast paced environments. Recognised for exceptional analytical skills, background of

tight financial and administration management, people management, hands-on attitude, driven professional and

ability to make sound business prioritization.

Professional Experience – Current Responsibilities

Date: October 2013

Company: GAM - GRUPO ANTÓNIO MOSQUITO - ANGOLA

Activity: CONSTRUCTION, REAL STATE, MINING, INSURANCE, OIL&GAS (UPSTREAM E DOWNSTREAM),

AUTOMOTIVE, TRADING

Position held: CHIEF FINANCIAL OFFICER

Financial Head for GAM Holding

Negotiating and acquire suitable assets and possible joint ventures opportunities;

Analyses business, financial and general operating information to identify trends and opportunities for development

and produce management information to ensure that business developments remain financially viable , supported by

business plan, DCF model, funding and exit strategy;

Overseeing and reporting investment performance of projects portfolio and equity participation;

Managing and supervising GAM’ s financial, accounting, taxing, HR and IT/MIS structure;

Manages liquidity risk and cash flow for policyholders and shareholders through the finance team.

Looks for opportunities to minimise tax liabilities of the organisation. Accountable for all strategic tax issues.

Produce accounts, comply with statutory submissions to ensure compliance with relevant legislation.

Accountable for preparation of financial reports and record keeping for the country through the finance team. Takes

accountability for running the financial components of the annual BP process, inclusive of forecasting and modelling.

Ensures best financial operating practices are in place.

Representative at TCM/FCM/CCM/RTM(Obs.)/COM(Obs.) of Oil Exploration Operators and Concessionaire;

Company Data: In 2013 GAM had a turnover of 150 000 000 USD and has 40 employees on the pay-roll.

Academic Skills

Master's Degree in Management / MBA, by Aberta University, Lisbon, 2014

MSc Degree in Finance, by Portuguese Institute for Management and Marketing, Lisbon, 2012

Graduate Degree in Business Administration, International University, Lisbon, 1996 (prior Bologne)*

Bachelor Degree in Business Hotel Administration, International University, Lisbon, 1992*

*studies conducted during night classes

Professional Certification

CPA/Charted Accountant n.º 44 014 of Portuguese Charted Accountants Order – OTOC;

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CMA - Economist member n.º 4 788 of Portuguese Economists Order – OE;

CT - Certified Trainer by Portuguese Institute for Vocational Training– IEFP;

Professional Experience – Previous Responsibilities

Date: August 2012-September 2013

Company: ANTÓNIO MOSQUITO CAPITALPARTNERS HOLDING - ANGOLA

Activity: CONSTRUCTION, REAL STATE, MINING, INSURANCE, PUBLIC-PRIVATE PARTNERSHIPS, OIL AND GAS,

BANKING, AUTOMOTIVE, PRIVATE EQUITY

Position held: CHIEF FINANCIAL OFFICER

Financial Head for AMCP Holding

Scanning and identifying investment opportunities;

Preparing investment proposals for identified opportunities for Board, supported by business plan, DCF model, funding

and exit strategy;

Negotiating and acquire suitable assets and possible joint ventures opportunities;

Monitoring investment portfolio in terms of development, financial and performance KPI;

Overseeing portfolio planning and strategy formulation;

Analysis and negotiation projects funding structure;

Managing and supervising production and finance of construction projects.

Company Data: In 2012 AMCAPITAL PARTNERS as a start-up, had a turnover of 300 000 USD and has 10 employees

on the pay-roll. http://www.amcapitalpartners.co.ao/about-amcp/people/?lang=en

Date: August 2009 – July 2012

Company: IMPORÁFRICA HOLDING - ANGOLA

Activity: CONSTRUCTION, REAL STATE, AUTOMOTIVE, TRADING, GROSS AND RETAIL DISTRIBUTION, ELECTRONICS,

CAR RENTALS, METALLURGIES, OIL AND GAS SERVICES (11 COMPANIES)

Position held: ACCOUNTING AND FINANCE DIRECTOR

Head of the holdings finance, administrative, tax and accounting systems for the 11 companies.

Conducting accounting activities on day-to-day basis, and monthly/quarterly/yearly closing (general ledger, PL,

Banks, accounts payable and receivable);

Producing KPI and management reports for Administration Board;

Developing and establishing financial and accounting policies and internal procedures;

Negotiating with banks for funding and import credit;

Negotiation with Angolan National Bank for repatriation capital under ANIP projects;

Collection of withholding tax receipts and fill of all tax returns;

Developing and over viewing accounting and financial systems;

Establishing the operating budgets and forecasts;

Preparing and processing monthly Payroll and employees benefits;

Closing consolidation of 11 companies;

Coordination of organizational re-design and ERP ETICADATA implementation.

Company Data: In 2011 IMPORÁFRICA, had a turnover of 400 000 000 USD and 500 employees on the pay-roll.

Date: October 2008 – September 2009

Company: TÉCNICOS REUNIDOS, ESTUDOS, PROJECTOS E OBRAS PÚBLICAS, SA – LYON HOLDING –

ANGOLA

Activity: CONSTRUCTION

Position held: FINANCE AND ADMINISTRATIVE DIRECTOR

Head of the finance, administrative and accounting department;

Elaborated and analysed budgeting and pricing and conduct variance and productivity analysis to assess and control

any deviation;

Operated and supervised accounting activities on day-to-day basis, and monthly / quarterly / yearly closings;

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Developed, overviewed and revised overall accounting and financial systems;

Developed and established financial policies and procedures for accounting project using the percentage-of-

completion (POC);

Supervised tax receipts and fill of all tax returns;

Performed and supervised operations over banks, clients, suppliers and regulatory authorities;

Prepare and executed workers lay off processes.

Company Data: In 2008 TR, SA, had a turnover of 22 000 000 USD and 140 employees on the pay-roll.

Date: August 2006 - September 2008

Company: ATLÂNTIDA – VIAGENS E TURISMO, SARL – LYON HOLDING - ANGOLA

Activity: TOURISM

Position held: FINANCE AND ADMINISTRATIVE DIRECTOR

Head of the finance, administrative and accounting department, reporting to the Administration Board;

Responsible for the relations with banks, clients, suppliers and regulatory authorities, regarding negotiations of

conditions with any of those business partners;

Supervised accounting activities on day-to-day basis;

Developed and maintained accounting procedures and systems for the assessment and processes of financial data,

as well as to ensure effective control of all features of the Company's business in Angola;

Elaborated and analysed forecasting/budgeting/planning/pricing and conduct variance and productivity analysis to

assess and control any deviation;

Performed reconciliation and monthly closings, (general ledger, PL, Banks, Clients, Suppliers,) and reporting

(AO/PT GAAP);

Performed training sessions regarding business controls the accounting model and ERP PRIMAVERA

implementation;

Prepared and processed monthly payroll and employees benefits.

Company Data: In 2007 ATLÂNTIDA, SARL, had a turnover of 36 000 000 USD and 41 employees on the pay-roll.

Date: September 2007 - June 2008

Company: WTA – WORLD TRAVEL AGENCY - ANGOLA

Activity: TOURISM

Position held: FINANCE AND ADMINISTRATIVE MANAGER

Former competitor of ATLÂNTIDA, WTA was acquired in 2007. Since then I have also been assuming the administrative,

accountable and financial responsibilities of WTA in Angola.

Company Data: In 2007 WTA, had a turnover of 27 000 000 USD and 27 employees on the pay-roll.

Date: July 2004 - Jul 2006

Company: GENERAL DIRECTORATE FOR REGIONAL DEVELOPMENT – DGDR (www.ifdr.pt) - PORTUGAL

Activity: GOVERNMENT (www.qca.pt)

Position held: SENIOR AUDITOR – 1ST LEVEL

Producing auditorships, in order of the enclosed certification of expenditures and other goals in the National System of

Control for European Union:

Revision walk through of the financial flows, both in terms of investment expenditures (payments the suppliers),

and in revenues terms (received subsidies);

Verification of the normative, formal and strict eligibility of the expenditures and respective documents of support;

Accounting and fiscal verification, to the project level, of the investment, the act of receiving of the subsidies, the

inclusion of taxes, among others;

Accomplishment of system auditorships, in order to assure one adequate knowledge of the management systems and

internal control of the operational interventions. Reporting that elapses from the control activities:

Analysis of the description of the Track of Control, that served of base for the verifications developed next to the

management authority;

Accomplishment of control tests and substantives with the goal to verify the functioning and application of the

procedures to the level of the management systems and internal control;

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Additional note: I am Government employee on an absence of leave during 6 years.

Date: 1998 - June 2004

Company: INOFOR - INSTITUTO PARA A INOVAÇÃO NA FORMAÇÃO (www.iqf.gov.pt)

Activity: ORGANISATIONAL DEVELOPMENT TOOLS

Position held: SENIOR ORGANISATIONAL AND FINANCIAL CONSULTANT

I developed the following activities, among others:

Study and inquiry applied in the domain of the organisational innovation of the areas of the new forms to organize

the work and other fields;

Conception of two technical and financial frameworks of an UE funding (European Social Fund) system that

supports organisational innovation on sme’ s with budget of 1 000 000 € , each,

Technical and financial analysis of the projects presented at this EU funding that supported the project’ s

approval/disapproval ;

Technical and financial follow up and evaluation of organisational innovation projects.

Date: 1992 - July 2007

Company: TABULARASA – SOCIEDADE DE GESTÃO, LDA - PORTUGAL

Activity: ACCOUNTING/TAX/FINANCIAL CONSULTING

Position held: CONSULTANT/TRAINER

Presenter of consultancy services for Portuguese SME on:

Finance, tax and accounting consultancy;

Budgeting and assessment of financial performance of investment projects presented to UE Funds and reporting

of these performances;

Support SME developing UE subsidised projects for improvement of organisational and productive performance;

Trainer for initial and continuing vocational training on several disciplines like, finance, accounting, taxing,

investment’ s projects, audit;

Additional note: Was a former managing partner of this firm.

Continuing Vocational Training

Introduction operations management, Wharton University, www.coursera.org, 2012

Introduction to finance, Stephen M. Ross School of Business University of Michigan, www.coursera.org, 2012

Organizational Analysis, Stanford University, www.coursera.org, 2012

Companies dissolution, liquidation, merger and acquisition (accounting and tax perspectives) CTOC 2010

IFRS 3 - First Time Implementation, CTOC 2010

Revising Company Income tax, CTOC, 2009

Closings and Company Industrial Tax , BDC, Lda-ANGOLA, 2009;

Study and Analysis of Balance Sheets, P&L, General Ledgers, economic and financial Indicators, CTOC, 2009

Transfer Pricing and Anti-Abuse measures against tax avoidance, CTOC, 2008;

Real Estate Taxes - IMT, IMI and Stamp Tax, CTOC, 2008;

Non-profit entities – Tax and Accounting Framework, CTOC, 2008;

Public Accounting, CTOC, 2008;

To apply the SIADAP (System for auditing human resources performance), Paradoxo Humano, Lda 2005;

The fiscal reform - alterations introduced for the state budget of 2001, IESC, 2001;

The fiscal reform and the Taxation of the liberal professionals, CEFOP, 2001;

The fiscal reform and yearly closings,2000, CTOC, 2001;

Tax policy, CIDEC - Center Interdisciplinar de Economic Estudos 1999;

Financial engineering, FORMEDIA/IAPMEI, 1999

Cost accounting, GESTINDATA, Center of Training, 1999;

Accounting and finance, CIDEC - Center Interdisciplinar de Economic Estudos 1998;

Strategical management, Chamber of the Commerce Luso- Italian 1998;

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International marketing, ITEC - Technological Institute for the Communitarian Europe 1993;

Technological auditorship, ITEC - Technological Institute for European Community 1997;

Production planning and management, Center of CIM of Porto 1997;

International conference Euram Stockholm 2002 "Innovative Research in Management", 2002;

International Congress, "Total Balanced Scorecard: Strategy Focus Organisation "Prof. Robert Kaplan, IIT 2002;

Seminar, "The Strategy of the Innovation" Tom Peters, Semanário Económico/IIR 1998;

Languages skills

Portuguese, Native; English, Fluent; Spanish, Intermediate; French, Intermediate.

Computer skills

Knowledge of: Microsoft productivity applications;

Statistica and SPSS For Windows;

ERP System Primavera (logistics, accounting, R/P, assets, human resources, projects);

ERP System Eticadata (logistics, accounting, R/P, assets, human resources, POS);

SP Software (Accounting, receivables/payables, and human resources)

SAC4 Software (Accounting, assets and human resources)

Publications

Author and Co-author of following publications:

Technological Auditorship (TEC+) to the subsector of Components of Automobiles. Co-author.(1997);

Internal Auditorship to the CPIN-EBN. Co-author (1995);

“ Obstacles to New Forms of Work Organization Case Study: Nucase, SA” Business Decisions Limited

and European Comission, Author. 2002

Magazine of organisational innovation, 2002 (Co-author ,compilation and organization).

Paths for the Innovation: Profiles of the organizations, Co-author 2001;

Paths for the Innovation: Contexts, Processes and Experiences, Co-author 2001;

Paths for the Innovation: Spaces, Forms and Players, Co-author 2001;

Innovation Projects : Trajectory for organisational experiences, Co-author 2001;

Consequences and challenges of the Forum "Dialogues on Organisational Change " 2000 (Co-author,

compilation and organization).

Interests

Culture (Literature, Cinema, Music, Photography), Computers and Travel;

Family, friends and soccer practice;

References

Provided on request

'Work is a pleasure. There is no happiness unless we feel we have achieved an objective.' Henry Ford