Summare Capital Solutions SC

Nissan Mexicana, S. A. de  C.V. (Subsidiary of Nissan Motors Ltd - Manufacturing Automotive Industry - Audit & Assurance Services - Statutory Examiners - Comisarios). Braskem Idesa S.A.P.I. (Production of polyethylene and other basic chemiclas - Audit & Assurance Services - Statutory Examiners - Comisarios) Renault México, S. A. de C. V.  (Automotive Industry - Audit & Assurance Services - Statutory Examiners - Comisarios). Endemol Shine Holding, S. A. P. I. de C. V. and Subsidaires (Entertainment Industry - Audit & Assurance Services - Statutory Examiners - Comisarios). Grupo GICSA, S.A.B de C.V. and Subsidairies (Public Company - Listed in the Mexican Stock Exchange - Real State - Financial Accounting & Advisory Services  - IFRS training Services - Statutory compliance audits on Mexican Social Security Contributions). KidZania S. A. P. I. de C. V. (Entertainment Industry - Financial Accounting & Advisory Services - IFRS Adoptions Process -Preparation of IFRS Consolidated Financial Statements and Stand Alone IFRS Financials - IFRS Advisory Services and IFRS Training Services). Toshiba Global Comerce Services ( Mexico, Colombia and Chile - Tranding and Profesional Services) - Financial Accounting & Advisory Services - IFRS/US GAAP Training and Advisory Services. Grupo Energía México GEMEX, S. A. de C. V. and Subsidiaries (Natural Resources - Energy) - Financial Accounting & Advisory Services - IFRS Training and Advisory Services. MAUSER Packaging Solutions Mexico (Grupo Zapata - Manufacturing of plastic and tinplate containers primarily for the food industry) - US GAAP Training and Advisory Services.

For one of our FAAS clients engaged in the entertainment industry, we were appointed by them to perform a comprehensive IFRS Adoption process for all the Group (Including Mexican Holding and Subsidiaries in Mexico, Chile, UK and Brazil.). Furthermore, our accounting advisory services, included follow-up on the proper accounting treatment under IFRS 3 of some Business Combinations and monitoring on independent appraisers appointed by the Company to performed (Purchase Price Allocations – PPAs) from some acquisitions performed by this client of some business – assets in UK, Chile and Brazil). All this support provided to our client, was derived some years ago as a requirement from a Private Equity Fund who invested on this Mexican Group and needed to have financial accounting information under IFRS in order to speak the same financial – accounting – business language.  All this accounting and advisory work was audited by a Big Four Firm. For such client, we continue providing accounting advisory services for purposes supporting them with the proper application of IFRS on                              some complex – significant transactions as the Group carries out its business on an ongoing basis, as well as the preparation of the Group’s                          IFRS consolidated financial statements and some of the stand-alone financials for some of their subsidiaries, on an annual basis. All this                                accounting and advisory work is audited by a Big Four Firm. For several clients engaged in the manufacturing - automotive - chemical industries we have suported them to implement a best practice consisting in the issuance of Independent Statutory Examiners´reports which are use by the Annual Stockholders' Meetings to approve or not annual financial satements presented by the Board of Directors in conformity with Corporate Mexican Law.  For these projects we have to perform working papers reviews when clients´financial statements have already been audited, in this case it has been for a Big Four Firm.  When clients' financial statements have not been audited, instead of performing a review on the Independent Auditors' woring papers, we perform a comprehensive exam, which is substance is similar to a fianncial statements audit.