Malek Bekhouche

– Assess of Gross Margin, Business unit for GGB France: Annecy (EUROPE - FORECAST & BUDGET) – Signatory at 3M€ for all payments for GGB France (Payroll & Taxes & Suppliers payments) – Monitoring Monthly Reporting US GAAP and managing of all requests from HQ and others subsidiaries. REVENUE RECOGNITION OPEX – EBITDA – DAILY CASH MANAGEMENT – FINANCIAL PLANNING - FORECAST – Manager and supervisor for HQ of SOX 404 and all process to approve the right application on this entity and any internal policies. Design and implement efficient risk management processes and internal control environment. Work with SAP IT team (BAT). KEY USER SAP & ONESTREAM USER. – Transformation project: Shared Service Center – AP- AR- Cash ERP implementation and business Transformation (European transfer business skills) Change Management - ADVISOR for BUSINESS & FINANCE PRACTICE

– Assess of Gross Margin, profit unit for LGEMF Entity for MC Mobile to HQ in Korea. – REVENUE RECOGNITION OPEX – EBITDA – DAILY CASH MANAGEMENT- FINANCIAL PLANNIN- FORECAST – SOX 404: UE and EMEA areas. – Financial Planning on the multinational LG corporation – AR/AP/GL/FA – Lead large transformation projects, such as Oracle ERP implementation or business Transformation (European transfer business skills)- Change Management – Supervision RH issues (Litigation, Restructuring step, Negotiation Team), Payroll declaration and Payroll process on Oracle. – Managing TP documentation b. Key Manager with all banks. – Supervise the treasurery management and the need for working capital, managing debts, ensure the relations with the banks and other financial institutions. – Manager of Cash application and reporting Cash to HQ and European Cash Pooling Center. – Payment securities with all banks and payment/approvals process on Oracle. (SEPA Rules implementations).

– Monitoring the financial aspect of the creation of the company and the Business Plan of the company: Analysis of Profit and Loss. – Managing of Financial placement and budget by department and by family products and by Account Customer. – Integration of KPI by Manager and by department, monitoring of projects with partners of my entity. Participation and structuring Budget and long-term Plan with performance indicators. – Provider of performance indicators of my start-up for each step of development: Executive Summary and Business Plan. – Assess of business contracts with partners from our platform. Prospecting on the market for partnership agreements. – Market Analysis and Research - Business developer - Meeting with Outsourcing company. – Look for Active Funds-raising, Business Angel and Love Money. – Commercial and technical Operational Management of the team during Events with Account Customer (B to B or B to C). – Participation in the technical and financial Exhibitions (show) to represent Miuny entity, relationship with Investment Funds Group.

a. Finance transformation consultant: Restructuration Finance Department French entities of the group Hi-Media (7 companies based in France). – Providing Finance transformation, business advisory, strategic planning, IT systems support, process improvement, and financial management services. – Implementation by restructuration service and tasks of eight people. – Led implementation of new financial processes including General ledger, AP, AR and financial reporting. – Quarterly reporting structure for monthly financial reporting. Different tasks related to financial reporting of Hi-Media Group and reconciliation of Balance Sheet and AR-AP intercompany. – Treatment of various requests for financial information service consolidation in France. b. Project Manager: led and developed full scale of ERP Financial plans and execution within 7 European affiliates. Designed & implemented new business model and chart of account. – Establishment and Supervision of financial statements for the French entities of the group Hi-Media. Change Management – Developed high performance finance team and group practices to drive disciplined growth and strengthen controls for all companies in France and few European entities. c. Head of Finance and Controller rules of Finance Department: – Management of Cash operation in France and worldwide entities (15 entities). – Key contact with the Chartered Accountant and with the auditors KPMG and Tax Authority. – Supervision of various tax returns for the Global Tax year of the Group. – Supervision and monitoring of accounting department staff both in terms of legal obligations Hi-Media group. (Litigation Issues)

a. Controlling Manager: Completion of the various tasks related to financial reporting group Valeant under the application of U.S. GAAP. – Processing of applications for various financial information EHQ in England and consolidation service to California (US) by establishment of financial reporting for France (HFM System). – A key Corporate Finance with the Corporate (Group Headquarters located in California) for SOX – Application USGAAP rules applied to the company Valeant Pharmaceuticals International. – Treatment of different applications such as the Corporate files analysis Quarter and files annual presentation of accounts in USGAAP (P&L, Balance Sheet, Trend Analysis, Gross Margin, DSO, Inventory ...). – Session with Internal Control U.S during two months about SOX and testing process with Valeant U.S Inc. b. Finance Manager Supervision of different accounting work related to French GAAP-IFRS (Groupe Meda) established by the Accountant Team. SAP FI/CO/ PA/MM – Contacts for the different accounting partners: auditors, accountants, inventory manager, tax administrations. Supervision of various statements for the Tax year of the subsidiary. – Establishment and Supervision of HR issues (Incentive Plan, Bonus), Payroll and Payslip in collaboration with our accounting firm annual accounts for Valeant Pharmaceuticals France. – A key-man to follow and prepare all documents for the Due Diligence in Absorption Valeant-Meda. – Participation in the physical inventory of the company Valeant Pharmaceuticals France (CSP at Cournon France). – Monitoring and management of IT Skills: information technology subsidiary of Valeant France: Contact with ACS (external service provider). And monitoring equipment.

a. Final Mission: Completion of the mission of certifying the financial statements. Salaries various controls to be applied to company accounts. – Establishment of briefs and reports of the auditor and with the Co-Auditors (Ernst and Young, Deloitte and PriceWaterhouseCoopers). – Participation in the physical inventory of companies audited. b. Interim Mission: Internal control analysis, writing notes recommendations (Strengths, weaknesses and solutions to problems). c. Mission Related: Analysis of Semestrial situations listed companies. – Supervision of the work of employees assigned to audit. – Review of audit files and collaboration with the Co-Auditors (Ernst and Young, Deloitte and PriceWaterhouseCoopers). Carrying out missions exceptional dividends, Audit Acquisition: Due Diligence, missions advice Characteristics of some customers audited: – Retail company in organizing fairs and exhibitions: Revenues around 60 M€. – Group FMCG in the ready-to-wear women and children: Revenues around 56 M€. – Group FMCG Retail IT products: Revenues around 43 M€, – Group FMCG and Retail of DVDs and tapes: Revenues around 28 M€, – Group Financial Intermediation: Revenues around 16 M€, And, – Entering accounting for a portfolio of customers, Establishment of dashboards and estimates for customers, Monitoring the Treasury Customers, Preparation of balance sheet, income (a wafer accounting for the firm). Establishment of tax bundle various customers of Chartered Office. – Monitoring of various tax returns as CIT, Vehicle tax, Organic for companies and the Personal Tax and also the ISF for individuals case.