Marco Aguilar Mora

Responsable: Control de presupuesto. Contabilidad General. Negociacion con Bancos Relacion con Clientes y proveedores Estrategia Fiscal Control Interno.

• Part of team for preparation and report of the fiscal tax declarations for Costa Rica and Honduras • Support in finance and account topics to the Finance Manager. • Attend the requirements of the external auditors (D&T). • Reconciliation of TAX accounts for the countries of Central America. • Responsible for Control of Fixed Assets and its monthly reconciliation. Etc

• The migration of the Accounting and fiscal processes from Belgium and Netherlands to the COE in Costa Rica. • Responsible for preparing and presenting the applicable vat tax declarations of Netherlands. • Interact with externals and internal clients. • Performing month end activities that include closing of sub ledgers, general ledger account reconciliations, reporting and balance sheet account analysis. (seven agencies). • Ensure proper review of account balances and highlight the issues appropriately • Ensure appropriate financial policies, procedures, and internal controls are in place, documented, and operating as intended • Provide response to internal and external audit requirements and ensure compliance with Internal Controls´ requirements. • Resolve complex accounting issues and implement process controls. • Drive process improvements required to enhance controls and quality of reconciliations and related processes

• Part of team for preparation and report of the Financials Statements (Hyperion). • Interact with externals and internal clients. • The migration of the Accounting and fiscal matters for Honduras and El Salvador to the cluster in Costa Rica. • Responsible for preparing and presenting the applicable tax declarations of Costa Rica • Part of the Accounting team, receivable and payable departments of Costa Rica. • Attend the requirements of the external auditors (D&T).

• Prepare time and cost budgets. • Plan and conduct audit preparation. • Supervise and organize a team of 10 junior internal controls auditors associates • Conducted and led internal meetings to facilitate effective and efficient Internal Control. • Audits planning and execution. • Physical planning and inventory execution. • Responsible for security team and security devices. • Conduct and coordinate and Inventory Committee. • Perform the calculation of imports in order to get the cost of goods.

• Perform internal Control Audits in 6 countries of the Region. • Perform Monthly Follow up to the issues detected during the reviews. • Monthly Report of critical issues to Audit Director. • Forecasted monthly budget to adjust labor schedule. • Perform segregation of duties testing in order to detect possible conflicts.

• Responsible for the Finance & accounting function. Financial reports as balance sheet and Profit and loss / Cash Flow and Budget • Responsible for the receivable and Payable accounts. • Responsible for the banking relations.

• Supervise and organize a team of six people. • Responsible for collect the domestic and intercompany balances. Including reconciliation of accounts. • Responsible for the creation and sharing the KPI´s of the department. • Commercial partner with Sales areas to provide support to take business decisions. • Direct relation and regular meetings with the Shared Services Center, in order to coordinate the record of transactions. • Reduce the DSO in Costa Rica from 70 days to 45 days in six month generating.

• Supervised and organized a team of six Responsible for the A/R, A/P / TAXES Processes. • Responsible for the KPI´s of the area. • Responsible for fill the Corporate Letters – Quarterly. • Responsible for preparing and presenting the applicable tax declarations. • Direct relation and regular meetings with the Shared Services Center, in order to coordinate the record of transactions and search the better practices.

• Supervisor of internal control team (3 direct people / 10 indirect people) to assist countries of Central America and the Caribbean. • Planning / implementation of internal controls (SOX) for the countries of Central America Panama-Nicaragua-Honduras-Guatemala-El Salvador), Caribbean (Puerto Rico - Dominican Republic-Trinidad and Tobago) and Shared Service Center for Latin America. • Planning / implementation of internal controls (SOX) testing for the countries of Central America. • Part of the implementation team during simultaneous implementation of SAP for Central America. • Develop and standardize the procedures of the Shared Services Center and countries from Central and Latin America. • Perform reviews of the controls of the Shared Services Center prior to corporate audits. • Support and test the controls of the countries and SSC, prior the visit of the corporate auditors.