30 years experience combining skills in finance and controls, focusing

on solutions and optimizations in:

� Finances & Controls Management

� Corporate Finance

� GRC - Governance, Risk & Compliance

� Crises, Transitions and Interventions –

Management level

Services profileServices profileServices profileServices profile

Finances & Controls Management

�Reviews of financial projections, budgets and cash flow forecasts

�Establishment of key performance indicators (KPI´s)

�Preparation and coordination of Physical Inventories (stockscounting)

�Procedures for validating accounting analyzes (SOX compliance)

�Review and validation of financial reports (IFRS, US-GAAP and otherstandards)

�Financial restructuring, accounting, tax and support for start-upprojects in Brazil's and to international investors

SolutionsSolutionsSolutionsSolutions

Corporate Finance

�Preparation of Business Plans

�Support and conducting M&A processes (acquirers and targets)

�Due-diligence - financial, accounting and operational

�Economic/ financial feasibility studies

�Projects for national companies "internationalization", from theimplementation of controls, financial and accounting best practices,as well as international standards

�Coaching and GRC improvements to young technology, apps andinternet companies, new business start-up's and business modeling(BMG-Canvas), professional practices to family businesses

SolutionsSolutionsSolutionsSolutions

Governance, Risks & Compliance

�Implementation of Corporate Governance best practices

�Support to Audit and Tax Advisory Committees, agenda and limitedreviews of Financial Statements and Accounting statements, reports

�Mapping and Review of Internal Controls

�Internal Audit (Coso, Cobit)

�Operational Risk Management reviews of the financial, tax andaccounting impacts

�Support in the preparation of Operational Contingency Plans andBusiness Continuity Plans

�Compliance and reporting to attend requirements of the Brazilianregulatory agencies - Brazilian Central Bank, CVM, SUSEP, ANP,ANATEL and ANEEL.

SolutionsSolutionsSolutionsSolutions

Crises, Transitions and Interventions – Management level

�Interim management (Controller and Finance) in transitionprocesses, take-overs and interventions processes

�Responses to internal audit reports, external, follow-up thedevelopment plans and reports of non-compliance to Head-Offices

�Fraud investigation

�Processes mapping, identification of vulnerabilities andrecommendations to optimize internal controls, financial andaccounting routines

�Compliance with inspections

�Support on negotiations and support to find out solutions for cashrecovery plans

SolutionsSolutionsSolutionsSolutions

MethodologiesMethodologiesMethodologiesMethodologies

� Financial, Tax and Accounting diagnosesreports

� Analysis of financial impacts

� Processes Review (Coso and CobIT 4.1)

� SWOT Analysis

� Business modeling-BMG Canvas

� Project Management focusing in finance andaccounting (set up or adjustments of ERPs,reorganization of processes and systems)

ComplianceComplianceComplianceCompliance

Diagnostics and audits reports in compliance to regulatory requirements

and instructions of the main regulators agencies in Brazil and

international standards.

Compliance reports and inspections checklists from risk agencies

(rating), audits and certification processes (customers, acquirers and

certifiers).

ClientsClientsClientsClients & & & & ProjectsProjectsProjectsProjects

Due-diligence andassumptions review of target

Companies in Brazil

Interin Management – Finance Controller (LatAm)

5 years Business plan preparation and coaching for

JV project

Business Plan, roadshows, contact of acquisitors and support during preliminary

contact (US player)

Internal Audit, Risk Management (systems key

end-user review) and IA coaching

Support during the integration process (merger), coaching, reporting and response to

external auditors.

SOx review – 2nd wave 5 years FS review to SEC and SOx implementation:

Draft+FCB (Giovanni) e McCann/ IPG

Projects in partnership with:

Fized assets counting head-office and operational location

(Solimões bacin)

Tax review – indirect taxes (Gran Prideco)

Internal Audit – data security review and contingency plan

(CobIt)

Internal Audit and attending to Cenral Bank inspection (rating)

ClientsClientsClientsClients & & & & ProjectsProjectsProjectsProjects

Business Plan, feasibility study and support in

shareholder ship reestructuring

Fraud Investigation (Antwerp, Belgium) – evidences find out,

with success in 9M US$ recovery (banking

transactions).

Fraud Investigation (Lisboa,Portugal) – tracking and survey evidence for fixed

assets recovery.

Fraud Investigation (Rib. Pretoe Reg. Oeste/SP – tracking

and investigation of medicines stocks deviations (400K U$).

Interim Management (Lagos e Port Hartcort, Nigeria) –

intervention e replacement of MD and CFO.

G.R.C. – Operational Risks andCompliance Dpt estruturing in

accordance to BACEN e Basiléia II.

Finacial Reporting (Cognos) andoperational performance E&P report(driller rig e FPSO). Set-up of ERPs

(Agresso e MXM).

Gilberto C Porto

Accountant graduate degree and MBA in Business Management in E&P

O&G by IBP, specialization in Accounting, Finance and Corporate Governance.

Global experience in financial consulting, having worked in over 25 countries inLatin America, Europe and Africa. Experienced in companies from the O&G,telecom, mining, logistics, financial institutions and insurance sectors.

Relevant participations in complex environments, adverse events and crises,including: interventions, integrations (post mergers and JV´s), break-ups, spin-off's, boards and management transitions, start-ups, interim managementprocesses for restructuring, coaching to juniors teams, migration of ERP´s, directreporting to the regulatory agencies and fraud investigations.

He is Professor of Corporate Governance, Operational Risk Management andStructuring of Audit Committees in the MBA programs at TREVISAN BusinessSchool, ANBIMA Rio, and IBMEC Business School (In-Company).

http://br.linkedin.com/in/gilporto

Av. Afonso Arinos de Melo Franco, 222 – Centro Corporativo Dinamica Prime

Barra da Tijuca, Rio, Brazil – 22.631-455 | Tel.: +55 (21) 2148-0693

Gilberto C PortoGilberto C PortoGilberto C PortoGilberto C PortoTels: +55 (21) 98826 6881

Skype: gil_porto | gilporto@dinamicaprime.com

ContactContactContactContact

Associated consultant @

www.cfgbridge.com