katalog_bdo_2012_nahlad

THE BEST CHOICE

2 ALWAYS CLOSE TO YOUR BUSINESS ALWAYS CLOSE TO YOUR BUSINESS 3

WHAT MATTERS TO YOU,MATTERS TO US

BDO is the world’s fifth largest accounting networkWe have an excellent partner to staff ratio, withalmost 48,800 people working with our clientsand offering challenging, ethical and practical advicefrom 1,118 offices in 135 countries. BDO’s distinctivereputation for building excellent relationships with ourclients is built upon our commitment to all ourstakeholders: what matters to them, matters to us.

We remain focused on helping our clients worldwidenavigate the ever-changing economic and marketconditions by providing high quality advice and serviceon a consistent basis.

BDO Slovak Republic and our entire team iscommitted to provide seamless, integrated as well asvalue-added assurance, accounting, taxation, advisoryand appraisal services to all our clients regardless oftheir size or origin.

BDO is one of the few professional firms in Slovakiawhich have established a quality management systemin compliance with the internationally recognized ISO9001:2000 certificate. Based on a thorough audit ofour firm, a quality management system certificate wasissued by the reputable certification agency, SGSUnited Kingdom Ltd. Systems & Services Certification.

OUR VISION:WE BELIEVE IN THE POWER OFGREAT IDEAS. THEREFORE, WE WANT TO DEVOTE ALL OURTALENT, SKILL AND EXPERTKNOWLEDGE TO FINDING ANDIMPLEMENTING THE BEST IDEASFOR OUR CLIENTS.


ALWAYS CLOSE TO YOURBUSINESS

BDO as your ’One Stop Service Centre‘

OUR MISSION:PRECISION, EMPHASIS ONQUALITY, AND A PERSONALAPPROACH ARE THE KEYCHARACTERISTICS OF OURSERVICES THAT PROVIDE AN ON-GOING COMPETITIVEADVANTAGE FOR OUR CLIENTS.WE CREATE MAXIMUM SPACEFOR INVENTING GREAT IDEAS.WE APPRECIATE THE PEOPLEWHO CAN DO SO AND THECLIENTS WHO SUPPORT IT.

Our wide range of specialist services includes audit & assurance, tax, outsourcing as well as businessconsulting. We are committed to providing all ourclients with comprehensive and independent services.

Audit Tax

Consulting Outsourcing

ALWAYS CLOSE TO YOUR BUSINESS 76 ALWAYS CLOSE TO YOUR BUSINESS

AUDIT AND ASSURANCESERVICES

RisksWe pay priority attention to significant business risks andplace special emphasis on those risks that may have animpact on financial statements.

Responsibility of One PartnerWe remove all bureaucratic barriers of complexorganizational structures by putting responsibility forthe project into the hands of one partner.

ControlGiven the fact that effective internal risk-control structurehelps reducing audit risks, strengthening of these controlsand methods of risk monitoring is a significant addedvalue for our clients.

PriceWe offer our clients the highest quality service anda personal approach at a very competitive price.

We believe that focusing on partial processes orindividual transactions can result in losing sightof actual business risks. Therefore our basicapproach to auditing is focused primarily onunderstanding the client’s business in the widercontext. Simultaneously, BDO offersthe highest quality and added value service.

ALL BUSINESS RISKS EVENTUALLYBECOME AUDIT RISKS - IT’S JUST A MATTER OF TIME.


AUDIT SERVICES

▶Auditing of individual or consolidated financialstatements prepared in accordance with local GAAP or International Financial Reporting Standards (IFRS)

▶Audit of regular investment reports prepared forvarious state aid providers

▶Audit or review of information packages preparedfor consolidation purposes

▶Annual report compliance audits

▶Transformation of financial statements into IFRS, US GAAP, German GAAP, etc.

▶Assurance services related to internal controls review

▶Trainings focused on various accounting issues andinternal auditing

WITH ALMOST 50 YEARS OFEXPERIENCE ON THE GLOBALMARKET, 48,800 EMPLOYEES AND1,118 OFFICES, BDO PROVIDESTHE HIGHEST QUALITY SERVICESANYWHERE IN THE WORLD.

Special Reviews and Investigations▶Prospectus audits and reports▶Independent appraisal reports▶Agreed upon procedures▶Review engagements▶Special purpose reports

Forensic Assurance▶Fraud investigations▶Systems review▶Investigation and analysis of records▶Assessment of complex transactions and events▶Modelling of hypothetical scenarios▶Preparation of expert reports

Corporate Governance▶Board structure and operations guidance▶Recommending strategies▶Setting up audit committees▶Strategic planning▶Best practice procedures

Risk Management▶Identification of threats to your business ▶Prioritization of risks according to your objectives▶Recommendation of strategies to minimize your risk▶Risk mapping▶Regular monitoring of risk

OTHER ASSURANCE SERVICES

ONE OF SIX BDO IS ONE OF THE SIXACCOUNTING NETWORKS ON THE GLOBAL PUBLIC POLICYCOMMITTEE, RESPONSIBLE FORSETTING THE INTERNATIONALAUDITING FRAMEWORKS.


Our goal is to provide effective strategies aimed not onlyat optimizing the tax position of a tax payer andidentifying innovative tax planning ideas, but also atmaintaining tax compliance obligations. Our taxprofessionals bring together international experiencewith local market knowledge.

Our tax services are tailored to client’s needs and rangefrom individual tax compliance services to complex taxstructuring projects.

Tax Adviser of the Year 2011BDO has been recognized both for our comprehensive suiteof tax services and for our exceptional ability to coordinatecross-border tax planning matters. In one particular case,we helped a major IT client in 60 countries to identify andresolve tax risks and maximize its tax position.

Our Tax Advisory Services: Corporate & international taxation▶General tax consulting & planning▶International transactions▶Transfer pricing▶Indirect taxationCorporate tax complianceIndividual taxation▶Personal tax compliance▶Performance and reward taxation▶Payroll tax services▶Personal income tax

TAX ADVISORY

OUR EXCEPTIONAL CLIENTSERVICE HAS BEEN RECOGNISEDAGAIN, THIS TIME AS TAX ADVISER OF THE YEAR 2011AWARDED BY INTERNATIONALACCOUNTING BULLETIN.

CORPORATE & INTERNATIONALTAXATION

General Tax Consulting & PlanningLarge companies require professional advice and servicesto manage their tax obligations. Our team providestailored solutions for all our clients.

International TransactionsThrough BDO global network, we help our clientsachieving their world-wide goals and implement globally-integrated tax solutions, regardless ofcircumstances.

Transfer PricingOur experts can identify and address any tax pitfallsand opportunities. Our aim is to help our clients toimplement tax-efficient transfer pricing policies andadjust them to ever changing circumstances.

Indirect TaxationAll commercial transactions have indirect taximplications. Our experts work with our clientsto navigate through this complex and wide ranging area.

OUR INTERNATIONALNETWORK, WITH TAX EXPERTSIN MORE THAN 130 COUNTRIES,PROVIDES PROFESSIONALADVICE FOR ALLTRANSNATIONAL TAX MATTERS.WE ENSURE THAT - AT HOME ASWELL AS ABROAD - YOU RECEIVEFULL ASSISTANCE FROMCOMPETENT ADVISORS WITHDEEP KNOWLEDGE OF THERESPECTIVE NATIONAL LEGAL FRAMEWORK.

THROUGH MARKET GLOBALIZATION, CROSS-BORDERTRANSACTIONS ARE COMMON AS NEVER BEFORE.


OUTSOURCING – OUR SERVICES

Our Assets▶One contact (account manager)▶Latest technology & customized software solutions▶Key performance indicators▶Complex issues discussed with our tax experts▶Flexibility and continuity▶Deployment of employees with extended knowledgeand experience in all fields of bookkeeping and finance▶A robust international network

We deliver▶Complex solutions from A to Z▶The quality and proximity you expect▶Tailor-made advice and guidance▶All our values at a fair price

We offer▶Collaboration based on an equal partnership▶A pragmatic approach to day-to-day problems▶Reliability▶Extended guarantee▶Confidentiality

Our Services:Accounting PayrollTax complianceReportingBPOCorporate legal advisoryITSecretarial services

Our highly qualified team of professionals provides allthe necessary resources and technology backgroundfor functions such as financial back office(bookkeeping, payroll, reporting, controlling, etc.),as well as other compliance services.

OUR PRIMARY FOCUS WITHINTHE OUTSOURCING DEPARTMENTIS TO HELP OUR CLIENTS OPTIMIZEPERFORMANCE OF THEIR NON-CORE BUT STILL IMPORTANTBUSINESS ACTIVITIES.


ACCOUNTING

Our Accounting Services:▶Regular bookkeeping using robust and provenmethodology and customized software solutions▶Complex or partial outsourcing of various financedepartment functions▶Transfer of Slovak GAAP into IFRS, US GAAP and otheraccounting standards▶Outsourcing of internal/external reporting functions▶Preparation of various reporting packages forconsolidation purposes▶Preparation of financial statements▶Regular preparation and submission of tax returns ▶Deliver full tax compliance and other administrationprocedures▶Assistance in negotiations with the Slovak taxauthorities; assistance during tax authority inspections▶Accounting legislation consultancy▶Outsourcing of reporting for regulators (national bank,ministries, tax authorities, etc.) and the preparationof statistical reports

References on our completed projects, manyfor significant foreign investors, confirm thatwe are among the leading providers ofoutsourcing services in Slovakia.

NO COMPANY CAN AFFORD TOEMPLOY SPECIALISTS IN EVERYFIELD THAT NEEDS TO BEADDRESSED.

Our Payroll Services:▶Complex payroll agenda administration▶Management of payroll records and employee files▶Reporting and subsequent communication withsocial/health insurance agencies and tax authorities▶Regular preparation of payslips and other relevant documents for employees▶Preparation and review of travel expenses declarations ▶Food vouchers processing▶Bank transfer order preparation and/or paymentmanagement ▶Employment related legislation consultancy▶Issue of employee salary certificates for the purpose of income tax return preparation ▶Preparation of employment related legal documents (i.e. employment contracts, temporary agreements, personal reference binders, etc.)▶Providing „hot line“ to clients and their employeeswith salary and other payroll related questions

PAYROLL

Clients appreciate our diversified experiencein the outsourcing of various internal functionsand processes. We cover your payroll processfrom A to Z. Our payroll experts always strive tobring additional value to your business, providereliability and more importantly confidentiality.

OUR PAYROLL SERVICES BRING YOUR BUSINESS BOTH RELIABILITY AND CONFIDENTIALITY.


Our Business Consulting Services:Corporate financePublic sector advisoryTransaction advisory services

BUSINESS CONSULTING

Our expertise is multi-faceted. Despite various professional backgroundsof our consultants, they all share the same ultimate goal: maximize yourreturns. Our advisers take a personal approach and offer tailor-madesolutions. Our scale and structure allow us to provide a full spectrum ofconsulting services for your current and future business operations. Please, feel free to contact one of our BDO consultancy people to find outmore about our expertise, without any obligation.

WE WILL HELP YOU BE MORESTRATEGIC IN YOUR BUSINESSDECISION MAKING PROCESS.


Our Corporate Finance Services:Business planningProcess optimizationLiquidity managementCost cuttingBenchmarkingProject managementTurnaround advisory

CORPORATE FINANCE

Corporate finance covers a wide range of services, focusing mostly onbusiness costs and efficiency management, complex financial restructuringprocesses and cash-flow optimization. With knowledge and experience frommany industries, we can help our clients complete all types of complexstructural changes and efficiently achieve the results required.

JUST POINT IN THE DIRECTION OF THE EXPANSION AND LET US TAKE CARE OF THE REST.


Our Public Sector Advisory Services:Calculation of costs resulting from variouspublic service obligationsPreparation and implementation of significantforeign direct investmentsFeasibility studies and consultancy regardingPPP projectsCounselling with respect to unbundlingin network oriented industries Preparation and implementation of projectsfinanced by the EU

PUBLIC SECTOR ADVISORY

We assist public agencies and program managers in navigating what canbe a tumultuous landscape by developing strategies to improve programefficiency and effectiveness, identifying organizational risks, ensuringefficient use of resources, as well as mapping and implementing plans forlinking organizational policies with program and contract requirements.

THERE ARE NO PROBLEMS THAT CANNOT BE SOLVED, THERE ARE ONLY SOLUTIONS THAT HAVE TO BE FOUND.


Our Transaction Advisory Services:Valuation and business modellingSell side / buy side due diligencePurchase / sales agreements negotiationsTax efficient structuringCorporate reorganizations

TRANSACTION ADVISORY SERVICES

Our transaction advisory services team enables our clients to make wellinformed and supportable decisions when buying or selling a business,creating succession plans, or resolving internal disputes. In addition, BDO’sprofessionals with their extensive experience provide independent andsubstantial valuation assessment in various industry sectors.

OUR ULTIMATE GOAL IS TOMAXIMIZE YOUR RETURNS.


OUR CLIENTS

Abraxas PetroleumAeroflotALROSAAmtrust FinancialAON GroupAssociation for the Blind AstraZenecaAtaxoAtomenergopromAVG TechnologiesAVNETAXABaglioni GroupBakcellBank of MoscowBarclaysBarnes & NobleBayerBBVABearingPointBerkeley Technology LimitedBernerBody Shop InternationalBoysTownBritish Land BTCancer Council QueenslandCBRE

Charles TyrwhittChina TelecommunicationsCognizantCovanceCrayonCresco GroupDeutsche Bank Deutsche EuroshopDeutsche TelekomDEUTZ-FAHR DLR Deutsches Zentrum fur Luft-und RaumfahrtDometic DR OetkerE.ONEC HarrisEuropart HoldingFortisFujitsu ConsultingGlaxosmithklineGazpromGazpromneftGerkenGoogleGroup G7GruntHard Rock Hotels HoldingsHeitman

HolcimHospiraHSBC HoldingsImmocap GroupImperial Tobacco GroupIntercontinental Hotel GroupInternet MallIVG ImmobilienIVG OppenheimJacuzziJaguar Land RoverJohnson ControlsJones Lang LaSalleKAMAZKarcherKarstadt WarenhausKRASKronospanKSBKSS GroupLa PerlaLeaf InternationalLloyds TSB GroupLukoilM&C SaatchiMade by VaculikMagna InternationalManitowoc

These are just a few of our clients

MarriottMatra PetroleumMayer/McCann EricksonMoris SlovakiaMusiq1NLMKNordmann, RassmannNovartisOracleOrange Business ServicesPetrobras ParaguayPFIG GroupPIK GroupPossehl Group PrintecPSA Peugeot CitroenPublicisRadisson RAO UESRegers GroupResort GroupRiver IslandRosatomRosneftRoyal Bank of Scotland GroupRussian RailwaysRussneftRWE

SalansSantanderSave the ChildrenSbarroSberbankSHT Haustechnik SinopecSismeSITASIXTY GroupSlovalcoSlovenská PoštaSlovenská sporiteľňaSlovenské Elektrárne/ Enel GroupSLOVENSKÉ LOTÉRIESmith&Wesson HoldingSociete GeneraleSodexoSolar PowerSolarworldSpecialty MineralsSpecsaversSt Vincent de Paul SocietyState Bank of IndiaStefano RicciStredoslovenská energetika/ EdF SukhoiTatra banka

TelefonicaThe Asthma FoundationThe Seventh ContinentThe World SwimmingChampionshipsThyssen KruppTIAA-CREFToni & GuyToshibaTransneftTUI TravelTUV Nord- GroupUnileverUnimilkVaillantValentino Fashion GroupVattenfallVionVION Food GroupVISAVodafoneVosslohWANZLXeroxYves RocherZepter

Tel: +421 2 5710 6666Fax: +421 2 5710 6610www.bdoslovakia.com e-mail: [email protected]

CONTACTS


BDO Slovak RepublicZochova 6-8811 03, Bratislava ISlovak Republic

For further information or advice onhow we can help you, please, contact:

Peter GundaManaging [email protected]+ 421 2 5710 6677

For Business Development:Vladimír MichalíkSenior [email protected]+ 421 2 5710 6699

For Audit & Assurance Services:Monika Babincová[email protected]+ 421 2 5710 6644

For Tax Services:Miroslav [email protected]+ 421 2 5710 6622

For Consulting & Outsourcing Services:Tibor Šumský[email protected]+ 421 2 5710 6611

This publication has been carefully prepared, but it has been written in general terms andshould be seen as broad guidance only. The publication cannot be relied upon to cover specificsituations and you should not act, or refrain from acting, upon the information containedtherein without obtaining specific professional advice. Please contact BDO, spol. s r.o todiscuss these matters in the context of your particular circumstances. BDO, spol. s r.o, itspartners, employees and agents do not accept or assume any liability or duty of care for anyloss arising from any action taken or not taken by anyone in reliance on the information in thispublication or for any decision based on it.

BDO, spol. s r.o., a Slovak limited liability company registered with Commercial Register ofDistrict Court Bratislava I, Section: Sro, File No.: 26518/B, is a member of BDO InternationalLimited, a UK company limited by guarantee, and forms part of the international BDO networkof independent member firms.

BDO is the brand name for the BDO network and for each of the BDO Member Firms.SGS-COC-1180

SGS-COC-1180

OUR REPRESENTATIONSALL OVER THE WORLD*

Algeria, Angola, Argentina, Armenia, Australia, Austria, Azerbaijan, Bahamas,Bahrain, Barbados, Belarus, Belgium, Bolivia, Botswana, Brazil, British VirginIslands, Bulgaria, Cambodia, Canada, Cape Verde, Cayman Islands, Chile, China(PRC), Colombia, Comoros, Costa Rica, Croatia, Cyprus, Czech Republic,Denmark & Faroe Islands, Dominican Republic, Dutch Caribbean (Aruba,Curacao, St Maarten), East Africa (Burundi, Kenya, Rwanda, Tanzania, Uganda),Eastern Caribbean (St Lucia - St Vincent & The Grenadines), Ecuador, Egypt,El Salvador, Estonia, Finland, France, Georgia, Germany, Gibraltar, Greece,Greenland, Guatemala, Guernsey, Hong Kong, Hungary, Iceland, India,Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazachstan,Korea, Kosovo, Kuwait, Kyrgyzstan, Latvia, Lebanon, Liechtenstein, Lithuania,Luxembourg, Macao, Macedonia, Madagascar, Malawi, Malaysia, Malta,Mauritius, Mexico, Moldova, Montenegro, Morocco, Mozambique, Namibia,Netherlands, New Zealand, Nigeria, Norway, Oman, Pakistan, Panama,Paraguay, Peru, Philippines, Poland, Portugal, Qatar, Romania, Russia, SanMarino, Saudi Arabia, Serbia, Seychelles, Singapore, SLOVAK REPUBLIC,Slovenia, South Africa, Spain, Sri Lanka, Suriname, Sweden, Switzerland,Taiwan, Tajikistan, Thailand, Trinidad & Tobago, Tunisia, Turkey, Turkmenistan,Ukraine, UAE, United Kingdom, United States of America, Uruguay, Venezuela,Vietnam, Zambia, Zimbabwe

*this list is current as of 1 January 2012

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