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Page 1: Alt  Presentation

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Page 2: Alt  Presentation

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ALT Asesores Legales: 15 years of taking full responsibilityThe ALT Philosophy ALT Organization Chart ALT Structure Work TeamsQuality Control and Monitoring SystemDepartments / Work AreasLabor Department Accounting DepartmentCommercial Legal Department

Legal DepartmentCustomized ServicesCharacteristics of our servicesOutsourcing ServicesALT Quality PolicyConfidentiality and Data ProtectionProposals and Professional FeesTechnological InnovationALT InternationalClient References

Page 3: Alt  Presentation

Fifteen years of taking full responsibility

• ALT, Asesores Legales y Tributarios was founded in 1993 to provide legal and financial consultancy services for a wide range of increasingly demanding and specialized companies.

• In line with the company’s growth plans, we opened the offices in Barcelona in 2002 to meet the requirements of the Catalan market.

• By 2008, our degree of specialization and market penetration in certain sectors encompassed as much as 20% of the Spanish market.

• ALT is now rated as one of the benchmark companies in the sector, with over 200 companies having placed their trust in us.

• More than 30 multinational firms have entrusted ALT with defending and managing their interests in Spain.

• ALT will soon join the ranks of the Spanish and European companies that have been awarded with ISO 9001 certification thanks to our ongoing commitment to quality improvement.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 4: Alt  Presentation

The ALT Philosophy

We aim to provide our clients with an integrated, high-quality and customized service package, which revolves around:

• Fulfilling our commitments to the clients that have placed their trust in ALT, Asesores Legales

• Drawing on our expertise and experience to provide personalized, quality service and efficient project management

• Closely monitoring our clients’ requirements, as the basis for our growth and development

• Remaining flexible, which means adapting to the individual working methods of each client

• Ensuring the quality of our services through the Quality Control and Monitoring Department.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 5: Alt  Presentation

ALT Organization Chart

Director, PartnerLuis Guerra

Quality Control

Labor Litigation Commercial Legal

TaxAccounting

Oscar Encinas Mariano Coello J. Luis de Vicente Carlos Fraile

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 6: Alt  Presentation

ALT Structure

ALT is led by a team of highly qualified experts:

Luis Guerra Practicing lawyer and chartered accountant. Postgraduate degree in Accounting from U.C. Berkeley (USA). Arthur Andersen. Partner and Director of ALT since 1994. Lecturer in tax affairs at the Instituto de Empresa business school.

Carlos FraileBachelor of Business Administration and Management. Master’s degree in Auditing. Postgraduate degree in Financial Analysis and Tax Affairs. Partner at ALT since 2007 in the Accounting Department.

Oscar EncinasPracticing lawyer. Degree in Personnel Management. Postgraduate specialization course in Social Security. Human Resources Manager at Pespejo S.A. Partner at ALT since 1996 in the Labor Department.

Mariano CoelloTrial Attorney. Graduate of IESE’s Executive Management Program. Partner at ALT Asesores Legales since 1998 in the Legal Department.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 7: Alt  Presentation

The Work Teams are always headed by one of the Partners and coordinated by an executive with extensive experience in the various work areas and by assistants with different levels of experience.

The professional expertise and know-how of our Partners is invaluable in terms of monitoring and meeting our clients’ business requirements. As first-rate professionals who have benefited from specialized training at prestigious institutions, they all are firmly committed to knowing the inner workings of the economic and legal environment in which we live.

Our executives are top professionals with at least 5 years of experience at ALT. Thus, they are all fully qualified to understand, analyze and optimize our clients’ needs. They provide the assistants assigned to each team with ongoing advice and speak daily with their clients, inevitably forging very close relationships with them.

Our assistants are professionals with specific training in each one of our fields of work. Selected on the basis of a very rigorous and demanding recruitment process, they have proven to be highly motivated in terms of serving our clients’ interests.

Work TeamsALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 8: Alt  Presentation

Quality Control and Monitoring Team

The Quality Control and Monitoring Department answers directly to the Partner-Director of ALT Asesores Legales. It is staffed by a team of highly-trained and experienced professionals.

The Quality Control and Monitoring Department is essentially responsible for:

• Technical reviews• Management audits and internal control • Documents and information • Cultural issues• Technological skills.

The Quality Control and Monitoring Department also performs the following tasks:

• Systematically analyzing all the reports drafted for our clients by our work teams

• Examining the work performed with a view to ensuring that targets are met and objectives achieved

• Representing ALT Asesores Legales at the different professional forums and gatherings

• Maintaining and improving quality standards and good professional practices.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 9: Alt  Presentation

Departments / Work Areas

ALT, has created the following departments:

LaborFrom the recruiting process to administrative management, the Labor Department organizes human resource structures all over Spain with a view to supporting clients’ business needs. We work with companies that have staffs ranging from 5 to 900 employees.

AccountingPreparation of monthly reports, weekly book-keeping, daily monitoring of liquid assets, etc. This department conducts or supervises financial business operations on behalf of our clients.

Commercial LegalAmong the essential tasks entrusted to the Commercial Legal Department are: setting-up companies, launching rights issues, drawing up powers of attorney, drafting annual reports, etc.

LitigationWhen called upon to do so, we defend our clients’ interests in court.

Customized servicesAmong the services provided by this department are audits, business assessments, M&As and administrative process consultancy.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 10: Alt  Presentation

Labor Department

Labor

Personnel recruitment: • Studying the requirements of a specific post• Planning and handling recruitment processes• Studying the wage policies applied to each position as well as the general

wage policies

Supervising the hiring process:• Opening workplaces • Handling all processes related to registering/de-registering employees at

the Social Security• Subsidies and bonuses• Administration, control and support in decision-making processes

Wage management:• Issuing and entering pay slips in the books• Wage payments• Social Security contributions

Relations with the public administrations (civil service departments)

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 11: Alt  Presentation

Accounting Department

Accounting

Financial reporting:• Preparation of financial information• Adaptation to specific financial reporting systems • Comparative and adapted financial statements

Accounting: • Book-keeping• Cash flow, collection and payment forecasts• Bringing accounting systems in line with international standards

Tax affairs:• Tax statements• Filing tax returns with the pertinent authorities (Inland Revenue)• Fiscal representation in Spain

Auditing:• Drawing up of special reports• Support to clients for the annual accounts audit• Internal auditing

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 12: Alt  Presentation

Commercial Legal Department

Commercial Legal

Setting-up companies: • Creating and starting-up new businesses• Setting-up branches and permanent establishments

Acting as Secretary of the Board of Directors:• Appointment and dismissal of board members• General and specific powers of attorneys• Drafting agendas and minutes

Commercial transactions:• Capital increases and reductions (“accordion operations”)• Mergers, split-offs• Shareholder agreements, syndicated shares agreements

Commercial contracts:• Negotiating distribution and sales contracts• Financing contracts

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 13: Alt  Presentation

Litigation Department

Litigation

Procedural advice:• Analyzing legal procedures with our clients • Performing exhaustive examinations of all the legal options available

Labor issues• Acting on behalf of clients in arbitration processes• Individual cases, dismissals and disciplinary measures• Labor disputes and collective bargaining

Procedural advice related to civil and commercial lawsuits• Insolvency / bankruptcy processes• Civil liability issues • Negotiation and arbitration in company-related conflicts

Procedures and litigation against authorities and civil services

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 14: Alt  Presentation

Customized Services

Customized services

Corporate negotiations:• Acquisition and sale of shares and companies• Business transfers, handing over of businesses to next generations • Family protocols• Minority interest

Business assessments:• Applying technical methods (cash flow discount, ratios, last completed

transactions, comparative methods)• Valuing assets and liabilities• Goodwill analyses

Collective bargaining:• Preparing and negotiating agreements• Acting on behalf of clients’ management and workers’ committees • Acting on behalf of clients in business associations and boards

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 15: Alt  Presentation

Key characteristics of our services

Quality

Rigor

Ongoing relations

• We assume the responsibility for our clients’ periodic duties in matters related to labor law, accounting and taxation.

• We create state-of-the-art systems designed to provide companies with a constant flow of information and analyses as an element of management control.

• We devise and propose continuous improvements geared to providing our clients with optimum administrative systems.

Special projects

• We assign highly-specialized professionals to handle negotiations, sale and purchase transactions, mergers, split-offs and settlement processes on a full-time basis, as and when needed.

• Implementation of ALT know-how (franchise management, computer/software applications)

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 16: Alt  Presentation

Outsourcing Services

Global outsourcing

We take full responsibility for all administrative and financial functions: invoicing, accounts receivable, accounts payable, purchasing, setting-up systems to provide management information, controlling fixed assets, cash and the books. Reporting to the parent company. Consolidation with internal financial statements.

Functional outsourcing

We assume responsibility for performing a broad range of specific administrative and financial functions in large companies.

Providing consultancy on outsourcing processes

We provide consultancy services in the analytical and decision-making phases of all administrative and financial processes, as well as monitor the implementation of each phase.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 17: Alt  Presentation

ALT Quality Policy

At ALT Asesores, quality is synonymous with overall client satisfaction and the continued improvement of management systems and processes.

The ALT quality control system is in the process of obtaining ISO 9001 certification.

ALT’s quality policy revolves around:

• Establishing quality targets • Controlling the quality of services • Continuous staff training• Periodic reviews of the quality control system.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 18: Alt  Presentation

Confidentiality and Data Protection

ALT pledges to respect the confidential nature of all data and information provided by the client and abides by the following protocols:

• Commitment to responsible and confidential data management as per the terms of Spanish data protection laws

• Monitoring internal confidentiality protocols concerning all information and/or documents provided by the client either on the client’s behalf or on behalf of a third party

• Signing specific confidentiality agreements, both with clients and with employees and associates.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 19: Alt  Presentation

Proposals and Professional Fees

After conducting a thorough examination of our client’s needs, ALT drafts proposals specifically tailored to meet their requirements.

ALT offers clients the possibility of centralizing all their professional consultancy services, with the aim of providing:

• complete homogeneity in all legal aspects within the entire company; • standardized control, cost optimization and stable costs;

• If required, ALT puts an external consultancy department at the client’s disposal, fully integrated into the company’s production chain.

ALT Asesores charges clients a fixed monthly fee based on estimated working hours and commits itself to maintaining the same rates from one year to the next.

ALT Asesores can also provide fee estimates in advance, to be agreed on by the client on the basis of estimated working hours.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 20: Alt  Presentation

Technological Innovation

ALT applies state-of-the-art technology to optimize process output and professional service quality.

Management software

• SQL-developed ERP Logiclass, programmed to meet the requirements of ALT Asesores

• VPN access to establish internal system management hosting

Special software for specific consultancy services

• SQL interface with clients’ ERP systems• Axapta• Contaplus• Navisión• TPV systems

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 21: Alt  Presentation

ALT Asesores International

ALT offers its services to international clients.

Today, ALT has clients in Germany, Belgium, Italy, France, Luxembourg, UK, Switzerland, USA and Argentina.

ALT has joint venture agreements in France and the United Kingdom.

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 22: Alt  Presentation

Client References

• INDESIT ELECTRIC HOUSEHOLD APPLIANCES (ITALY)• HAIER (CHINA)• BUY VIP (SPAIN)• BO CONCEPT (DENMARK)• SAATCHI AND SAATCHI (UK)• AGATHA RUIZ DE LA PRADA (SPAIN)• EASYJET (UK)• TREDI HISPANO AMERICANA (FRANCE)• HARDCORE INVESTMENT (SWITZERLAND)• ALITALIA (ITALY)• TELEPIZZA (SPAIN)• ATLANTIC ZEISER (GERMANY)• MENZIES AVIATION (UK)• NOVUS (USA)• KBC SECURITIES (BELGIUM)• BENELLI (ITALY)• BALFOUR BEATY (UK)• VIDAL ARQUITECTOS & RICHARD ROGERS (SPAIN / UK)• IREA (SPAIN)• KALOO, PERFUMES Y COSMETICA (FRANCE)• TECNA INGENIEROS (ARGENTINA)• VIRTUAL GAMES (PORTUGAL)

ALT Asesores Legales:

15 years of taking full responsibility

The ALT Philosophy

ALT Organization Chart

ALT Structure Work Teams

Quality Control and Monitoring System

Departments / Work Areas

Labor Department

Accounting Department

Commercial Legal Department

Legal Department

Customized Services

Characteristics of our services

Outsourcing Services

ALT Quality Policy

Confidentiality and Data Protection

Proposals and Professional Fees

Technological Innovation

ALT International

Client References

Page 23: Alt  Presentation

Núñez Morgado, 6. 28036 MadridT: + 34 91 323 60 00 F: + 34 91 323 60 01M: [email protected]

www.altasesores.com

Núñez Morgado, 6. 28036 MadridT: + 34 91 323 60 00 F: + 34 91 323 60 01M: [email protected]

altasesores.com