António Alberto Henriques Assis

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1 António Alberto Henriques Assis Nationality Position Portuguese Partner in the Assurance and Business Advisory (Assurance) Line of Service. Currently leader of the Advisory Line of Service For several years he was - Member of the Territory Leadership Team Territory Human Resources Partner Responsible for the Cape Verde office Academic and professional qualifications Degree in Business Management, Lisbon School of Economics (ISE) Degree in Accounting and Management, Lisbon Accounting and Management Institute (ISCAL) Registered Statutory Auditor (ROC) Registered Public Accountant Attendance of several internal and external training courses in Portugal and abroad on management, auditing, accounting, information systems, taxation and soft skills Professional and business experience Broad auditing experience in local and international commercial, industrial, banking, insurance and service companies and non-profit organizations in addition to a relevant tax experience Selected major client responsibilities: In Portugal Industrial, commercial and service companies Portucel Group (pulp and paper production) Amorim Group Sonae Group Shell Portuguesa Siderurgia Nacional (national steal manufacturer) Cap Gemini Ernst & Young Portugália Euromarché (Portugal) Avis (Portugal) Brisa Cruz Vermelha Portuguesa Sapec Group Prosegur (Portugal) Goodyear Hospital da Cruz Vermelha Portuguesa Santa Casa da Misericórdia de Angra do Heroísmo Tribunal Constitucional (Financing audit of the Political Parties) 1

and professional qualifications Degree in Business Management, Lisbon School of Economics (ISE) Degree in Accounting and Management, Lisbon Accounting and Management Institute (ISCAL) Registered

2 António Alberto Henriques Assis Banks and other financial institutions Banco de Portugal Caixa Central de Crédito Agrícola Banco Internacional de Crédito Banco Espírito Santo de Investimentos Banco do Brasil Fortis Bank Banco Itaú Europa Banco Bai Europa Banco Popular Sofinloc Locapor Leaseplan Euronext Lisboa In Cape Verde ACDI/VOCA MAC Empresa Pública de Materiais de Construções EMPA Empresa Pública de Abastecimentos EMPROFAC Empresa Nacional de Produtos Farmacêuticos CTT Empresa Pública dos Correios e Telecomunicações TACV Transportes Aéreos de Cabo Verde CERIS - Sociedade Caboverdiana de Cerveja e Refrigerantes African Development Foundation Sociedade Caboverdiana de Tabacos Shell Cabo Verde Cruz Vermelha de Cabo Verde In Guiné-Bissau Guiné Telecom In Macau Universidade da Ásia Oriental Companhia de Seguros de Macau, SARL Banco Luso International, SARL Companhia de Cimentos de Macau, SARL SAAM Sociedade de Abastecimentos de Água de Macau, SARL In addition António has been involved in the audit and has advised on tax and accounting issues during the formulation phases of several financial models on PPP projects, namely: Central Eléctrica do Pego Ponte Vasco da Gama Privatization of EDP Group Toll Road Sections (Western and Northern Portugal) and SCUT roads The new Lisbon airport project Instructor in several internal and external courses 2

Pública de Abastecimentos EMPROFAC Empresa Nacional de Produtos Farmacêuticos CTT Empresa Pública dos Correios e Telecomunicações TACV Transportes Aéreos de Cabo Verde CERIS - Sociedade Caboverdiana

3 António Alberto Henriques Assis Employment history From May 1977 until September 1978 served as tax assessor with the Tax Authorities Joined the Tax Department of Price Waterhouse, Lisbon in October 1978 where he spent two years before transferring to the Assurance Department Under a Price Waterhouse staff International Exchange Programme in October 1984 he was seconded to Price Waterhouse Hong Kong and located to its Macau office where until August 1990 in addition to Assurance services he was in change for the Macanese tax practice. Holds no shares in Portucel Empresa Produtora de Pasta e Papel, SA 3

staff International Exchange Programme in October 1984 he was seconded to Price Waterhouse Hong Kong and located to its Macau office where until August

4 César A. R. Gonçalves Nationality Position Portuguese Partner in the Audit and Business Advisory Services Assurance Division. Member of the Supervisory Board of PwC Portugal. Responsible for PwC Academy of PwC Portugal. Member of the Technical Committee of PwC Portugal. Responsible in Portugal for the Consumer and Industrial Products Services (CIPS) Industries assurance group. SNC Project Leader for PwC in Portugal. Coordinator of the Training Commission in Ordem dos Revisores Oficiais de Contas. Member of the Disciplinary Board in Ordem dos Revisores Oficiais de Contas. Lecturer on financial and operational auditing at ISCAL Instituto Superior de Contabilidade e Administração de Lisboa. Academic and professional qualifications Degree in Business Administration, ISCTE (Technical University) Bachelor in Accounting and Management, ISCAL (Lisbon Accounting and Management Institute) State-recognised statutory Auditor (Revisor Oficial de Contas) Certified Public Accountant (Técnico Oficial de Contas) Certified Trainer (CAP) Professional and business experience Audit activity in local and international commercial, industrial, and financial services companies, developed both in Portugal and in Portuguese speaking African countries (Cape Verde, Mozambique and Angola), including: Services, Industries, Utilities and Construction Abertis Portugal, SGPS, Aguirre Newman, Ordem dos Arquitectos, Companhia IBM Portuguesa, Danone Portugal, SA, Reckitt Benckiser, Konica Minolta, Sociedade Ericsson de Portugal, Motivo Comércio e Motivação de Mercados, SA, Bento Pedroso Construções, SA, Ferrovial Agroman (Portugal), Euroscut, Norscut, ROCA Cerâmica e Comércio, SA, Gonvarri - Produtos Siderúrgicos, SA, Sanitana Fábrica de Sanitários da Anadia, SA, ThyssenKrupp Elevadores, SA, Thyssen Aços. 1

Responsible in Portugal for the Consumer and Industrial Products Services (CIPS) Industries assurance group. SNC Project Leader for PwC in Portugal.

5 César A. R. Gonçalves Pharmaceutical and Health Services Grupo GlaxoSmithKline Beecham, Bristol Myers Squibb, Baxter Médico Farmacêutica, Lda, Sterling Produtos Farmacêuticos, Lda, Grupo Espírito Santo Saúde, Grupo Gambro Tourism ES Viagem, SGPS, Top Atlântico, SA, Top Tours, Mundo Vip, SA, Club Vip, Agência de Viagens Tagus, Space, SA, Viagens Marsans, SA, Hotéis Tivoli, SA, Marinoteis, Almançor, SA, ES Golfes, ACP Viagens, Turifonte Other Adriano Ramos-Pinto (Vinhos), SA, Aveleda - SGPS, SA, Quinta do Noval, Vinhos, SA, Technal Portuguesa - Sistemas de Alumínio, Lda, Hempel (Portugal), Lda, Kelly Serviços, GAM Portugal Aluguer de Equipamentos, Lda, EBD, Grupo Sampletest, UECC (Portugal), Lda, Milupa, Metro Ligeiro Construção de Infra-estruturas, ACE Responsible for several projects of POC accounts conversion to the International Accounting Standards (IFRS) and to the SNC. Long experience in the following sectors: service concessions, construction, real estate, health and tourism, both local and international companies. Responsible for the PricewaterhouseCoopers trainers group, enhancing the participation as a trainer in the recent internal and external courses offered by PricewaterhouseCoopers under the new Accounting Standards (SNC) and IFRS, of which highlights the training given to companies such as: BCP, CGD BBVA, TAP, ZON, CTT, Portucel, Semapa Group, Grupo Aguas de Portugal, Jeronimo Martins, Novabase, Santa Casa da Misericórdia de Lisboa, ES Resources, ES Travel, Sonae Group, BES, BIS, Port of Lisbon. Responsible for the audit work in Portugal, preparation of proforma reports on internal control procedures and "financial and working capital Projections" and the related comfort letters in relation to the privatization of BRISA - Auto-Estradas de Portugal SA. Involved in several Acquisition works. Professional biography Joined Price Waterhouse in October Instructor in several training courses and technical expertise of the firm level: - Audit - Accounting - Commercial Law - Ethics and Deontology 2

Grupo Gambro Tourism ES Viagem, SGPS, Top Atlântico, SA, Top Tours, Mundo Vip, SA, Club Vip, Agência de Viagens Tagus, Space, SA, Viagens Marsans, SA, Hotéis Tivoli, SA, Marinoteis, Almançor, SA, ES

6 César A. R. Gonçalves Other Information Invited Professor at ISCAL (Lisbon Accounting and Management Institute) since 1989, having taught the following courses: - Internal and Operational Audit, - Financial Audit, - Advanced Financial Accounting. Assistant professor in the Audit and Accounting Review course in ISLA (Institute of Languages and Administration) for 5 years. Guest speaker for several conferences and seminars, of which highlight: by - Congress of the Ordem dos Revisores Oficiais de Contas - Seminar about the future of Accounting and Auditing, promoted ISLA/OROC - XX Congress of Accounting Instructor in several training courses of the Ordem dos Revisores Oficiais de Contas : - Planning the audit - Support / documentation of audit work - Preparatory course for candidates to State-recognised statutory Auditor (Revisor Oficial de Contas) Good knowledge of English Holds no shares in Portucel Empresa Produtora de Pasta e Papel, SA 3

Audit, - Advanced Financial Accounting. Assistant professor in the Audit and Accounting Review course in ISLA (Institute of Languages and Administration) for 5 years.

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