A Opus delectatio perficit opus in MONIN GROUP

A Opus delectatio perficit opus in MONIN GROUP B C COMPLETE CONSULTING AND ADVISORY FOR BRAZILIAN CERTIFICATION, LOCAL MANUFACTURE PLANNING AND FISCAL BENEFITS STUDIES IN ORDER TO TURN YOUR COMPANY MORE COMPETITIVE AND PROFITABLE IN BRAZIL! CERTIFICATION FOR INMETRO – ANATEL – ANVISA – ABNT – ANAC – PPB – SUFRAMA

WHO WE ARE Opus delectatio perficit opus in* MONIN GROUP is a complete solution provider company specialized in Brazilian certification like INMETRO, ANVISA, ANATEL, ABNT and ANAC for products of telecom, medical, fitness, computers and consumer electronics business, and also working as a business consultant in order to provide studies and get permission for local manufacturing policy like PPB (Processo Produtivo Básico or Basic Manufacturing Process) and SUFRAMA (Manaus free tax zone and Western Amazon, Superintendência da Zona Franca de Manaus, Polo Industrial de Manaus e Amazônia Ocidental) helping companies to assemble products in Brazil. Established in 2001 it was created to provide consulting for big manufacture companies and telecom operators in all Brazilian territory. Due the increasing in demand for services like Business consultant, Aplications development, Projects, Local products adjustment and Direct advisory into Government bureaus and Agencies, in September of 2003 our company became to work as advisory in oficial activities direct with Federal Government providing local competitive advantages like fiscal and financial benefits (PPB and Suframa) to our customers. *Pleasure perfects his work at work

TAYLOR MADE SOLUTIONS Monin Group infrastructure today is divided in 3 branches of business outfitted according each customer: q MONIN CERTIFICATION – Providing certification, Homologation and local adjustment for products before to be evaluated by Anvisa, Anatel and Inmetro laboratories; q MONIN GOVERNMENTAL – providing studies and advisory services in fiscal benefits for manufacture planning (PPB and Suframa), National Defense, Anatel, Anvisa and Inmetro; q MONIN TECHNOLOGY – E-commerce solutions for our certified products in partnership with our customers. " QUALITY , ETHICS AND AGILITY ARE OUR DIFFERENCE. "

MISSION, VISION & VALUES q MISSION: Be recognized as a reference organization in Product Certification Services, PPB and obtaining SUFRAMA , to improve the competitiveness of our customers in the market through innovation , guidance and provision of technological solutions that ensure security , authenticity, integrity and reliability , respecting the individuals, the society and the environment for the progress of business and country. q VISION: Our goal is to be a reference to Brazilian certifier of the main Brazilian and multinational companies , which seek to meet the needs and expectations of our customers and create value for our shareholders and other stakeholders with whom we interact. q VALUES: Credibility • Agility • Ethics • Innovation • Transparency • Environmental Responsibility " CERTIFICATION AND CONSULTING IMPLEMENTATION OF PPB AND SUFRAMA WITH ETHICS, EFFICIENCY AND AGILITY ABOVE ALL. "

OUR INFRASTRUCTURE q OWN LABORATORY & THIRD PART: necessary to make adjustments to products before submission to conformance testing laboratories and accelerates the process of obtaining certifications as INMETRO , ANATEL , ANVISA , etc. We have partners to lease equipment for testing. q MAIN LOCAL LABORATORIES OCP(Organismos Certificadores de Produtos) AND OCD(Organismos Certificadores Designados) IN BRAZIL AND ABROAD: laboratories allowed by INMETRO and Anatel to perform test certification process related to your product and indicate the laboratories responsible for testing and evaluating products for compliance testing as required by Brazilian law. We have the best laboratories in Brazil and abroad to better care and expediting the solution and adapting products to the desired standards. q AUXILIARY OUTSOURCED STRUCTURES FOR BETTER CONVENIENCE: besides São Paulo are located near regions of industrial plants such as São José dos Campos , Campinas , BH , RJ , RS , AM and DF q MAIN ODM (Original Design Manufacturer): is a local company in Brazil that outsourced the manufacturing products for another company. It is required for PPB policy by companies that does not have production line here. q ADVISORY FOR BRAZILIAN MCT ( MINISTRY OF SCIENCE AND TECHNOLOGY ) : To obtain support and PPB , Application R & D , Suframa , etc.

OUR SERVICES MONIN CERTIFICATION – OBTAINING CERTIFICATION INMETRO , ANATEL , ANVISA , ABNT And ANAC � TECHNICAL ASSISTANCE FOR CERTIFICATION ANATEL / ANVISA / INMETRO / ABNT / ANAC Product Certification Approval of Products Adjustment of project products q. For whom it is intended ? q q q Importers & Tradings companies , Master Distributors , Manufacturers , Integrators & Contractors , Public , military and private agencies , Individuals and Legal persons.

MONIN CERTIFICATION

MONIN CERTIFICATION Our difference Major services provided by the company : q We always work according to the rules and requirements of the major organs that allow the product to be legally marketed in the country , mainly Anatel ( National Telecommunications Agency ) and while maintaining the quality of their services meeting the needs of its customers. q Certification and suitability of products before rules of the following agencies : ANATEL , ANVISA , ABNT and INMETRO ; q Implementation of several projects over the years made the Monin Technology Foundation acquired an extensive experience dealing today with more ease and clarity with the entire process that involves a certification or even a new project as per customer request. q Reduced costs for its certification ; q Shortening of approval and certification ; q Association with the most qualified OCDS ; q Necessary adjustments in their product ; q Creating software for cellular modems and controlled micro equipment those keeping up to date.

GET YOUR PRODUCT CERTIFICATION WITH US ! MAIN LINES & CERTIFIED PRODUCTS : q Cell Phones, Smartphones , Tablets q Notebooks , Routers , Wireless Accessories , q Toys , Drones , collectible dolls , q Radio transceivers, q Medicines, q Food, q Cosmetics & Beauty Products q Tires, cars, airplanes, etc. SAVING YOUR TIME AND MONEY WITH US

OUR SERVICES MONIN GOVERNMENT - OBTAINING TAX BENEFITS PPB , R & D , SUFRAMA And MFZ � ADVISORY ON NATIONAL PRODUCTION PROCESS IN MANAUS FREE TAX ZONE / PPB Certification Companies Assembly of the manufacturing line Products Maintenance Recall in Volume Products Project Management Administration Process ISO certification q. For whom it is intended ? q q Importers & Trading companies , National and multinational manufacturers , ODM assemblers Other companies interested in creating manufacturing , assembly or processing of plant products

MONIN GOVERNMENTAL

MONIN GOVERNMENTAL WHAT IS PPB (Basic Manufacturing Process): LAW OF COMPUTER: q The PPB consists of minimum necessary manufacturing steps that companies must meet to make certain product as a counterpart of the tax benefits established by law ( Law of computer and Manaus Free Tax Zone). q Provides tax incentives for companies producing some specific hardware and have a practice to invest in Research and Development. q Competitiveness between companies. q Search for new technologies. q Increase market share. q Project Objective : If PPB fit in order to obtain a reduction of taxes, and in return invest in new products and employees. q The incentive is granted a reduction of the Tax on Industrialized Products ( IPI ). q Law No. 8, 248 , of October 23, 1991 , known as the Law of Informatics. q Law No. 10, 176 , 2001 , the PPB was finally incorporated into legislation as a counterpart to the tax benefits of the Informatics Law , coupled with the requirement , existing , application of financial resources in Research and Development (R & D ).

PPB – VALUE OF BENEFIT IPI & ICMS FEDERAL BENEFITS STATE BENEFITS IPI* reduction : ICMS** reduction: q. Eighty percent of January 10, 2004 until q Once approved by the MCT (MINISTRY OF December 31, 2014 ; q. Seventy -five per cent , from January 10 to December 31, 2015 ; and q. Seventy percent of January 10, 2016 until December 31, 2019. *IPI – Manufactured products tax / **ICMS – State excise tax SCIENCE AND TECHNOLOGY ), one can achieve reduction in GST product encouraged to 7%

PPB – R & D : RESEARCH & DEVELOPMENT Investiments in R&D How is the Investment ? q Investment to be made by the year 2014 is For the reduction of ICMS : 4 % of the annual turnover of incentive products , marketing -tax ( COFINS , PIS , ICMS , IPI ). q There are rules for amounts related to export of goods and for the purchase of goods are also encouraged discounted. q The way the investment should be made varies depending on revenues of the company. q For companies whose annual gross income is less than US $ 15 million , the investment can be done in-house. q For companies whose annual gross income is more than £ 15 million , this investment should be made as follows : q Amount that can be invested in the company : 2. 16 % q Amount that must be invested externally : 1. 84 % *IPI – Manufactured products tax / **ICMS – State excise tax

PPB – HOW TO GET ? How should the company do to get the incentive? The PPB integrate this project the following sections: The company must submit a petition to the MCT , which q Section A: The company will review the proposal and grant you the encouragement q Section B : Design Research and development in . In pleading shall contain information pertaining to information technology products whose award is being requested , details of the q Section C : Adaptation to the Basic Productive Process research project that the company intends to conduct as q Section D : Implementation of Quality System compensation q Section E: Implementation of the Programme of the and general information about company and about the manufacturing process. Click here to follow the financial advantages of PPB the Workers Participation in Profits and Enterprise Results q Section F : Registration of Company Service Provider of Outsourced Manufacturing

MONIN TECHNOLOGY

MONIN TECHNOLOGY What is it? � Portal and e- commerce platform to help our customers sell directly to final consumers for products certified company q For whom it is intended ? q Importers , trading companies , q National and multinational manufacturers , q distributors , q representatives , q Professionals, q Individuals.

OUR LABORATORY PARTNERS WE WORK WITH ALL CERTIFIERS & LABORATORIES ( OCD & OCP ) IN BRAZIL

OUR PARTNERS AND CLIENTS q. SONY q. LEADERSHIP q. ELGIN q. MULTILASER q. D-LINK q. EMBRAER q. MAXPRINT q. OREGON SCIENTIFIC q. IBRATELE q. SAGEM q. FORD q and more than 150 companies in Brazil

PPB – CASE STUDY COMPANY PROFILE: q family business q 32 years in the market q Produces Cellular Antennas , TV , Radio Communications and Wireless (Internet ) q 310 employees Project PPB Section A - Company q Identification of the company , the directors and responsible for PPB ; q This charge is accountable to the Ministry of Science and Technology when the company visits and the annual delivery of accountability ; q Shows revenues of the previous year , the current year and the following year with the prospect of achieving the benefit. q Clearance certificates from the IRS , the INSS , FGTS , the Prosecutor of Revenue ( Active Debt )

PPB – CASE STUDY Section B - Project research and development in information technology. q Actual situation Section C - Adjustment to the Basic Manufacturing Process. PRODUCTS TO BE INCENTIVATED: 2. 1 Products description: q Plan R&D – 12 months q Plan R&D – 24 months 2. 1. 1 A - PRODUCT 1: Antenna for transmission and reception of signals by satellite or radar with parabolic reflector grid wireless internet. NCM/HC: 8517. 70. 29 2. 1. 2 A - MODELS: USB-2510; MM-2425 CM; MM-2425 F 10; MM-2425 G 3; USB-2010; MM 2420; MM-2420 F 10; MM-2419 F 1 e MM-2419 F 10.

PPB – CASE STUDY Section C - Adequacy of Basic Productive Process Cost Detail Product NCM Descrição do Módulo, Subconjunto ou Placa Importado Nacional Vlor Razão Social FOB Valor US$ (Fabricante/ Fornecedor) R$ Razão Social Portaria * (Fabricante/Fornecedor) MCT/MDIC/MF 39033020 ABS PRETO 25 A 001 13, 87 BRASPENCO IND. COMP PLASTICOS LTDA. 74092100 ARAME DE LATAO MEIO DURO 1, 2 MM 70, 00 SHOCK METAIS NAO FERROSOS LTDA BASE DE FERRO FUNDIDO 175, 00 FUNDICAO CARAJAS LTDA CABO COAXIAL RF 174 50 OHMS PRETO (DATALINK) 71, 95 AF DATALINK EQTOS. TELECOMUNIC LTDA CABO USB A/M OPEN 2, 8 MM 114, 37 ESPAGUETE TERMO RETRATIL 1/4 INTERNO 17 MM COMPR HASTE COM BOBINA CENTRAL ISOLANTE TEFLON ANTENA USB 2, 20 85442000 73209000 85291019 83, 50 PRODUTO INTERNO 47, 67 PRODUTO INTERNO

PPB – CASE STUDY Section C - Adequacy of Basic Productive Process

PPB – CASE STUDY Section D - Implementation of Quality System.

PPB – CASE STUDY Section E - Implementation of the Programme of the Workers Participation in Profits and Enterprise Results.

PPB – CASE STUDY Summary of Real Economy Without PPB Gross Revenue IPI (federal tax) ICMS (state tax) Investiment in R&D Total expenses (A) Value in Real R$ 10. 000, 00 1. 200. 000, 00 280. 000, 00 2. 480. 000, 00 % Taxes With PPB Gross Revenue Reduced IPI (federal tax) Reduced ICMS (state tax) Investiment in R&D Total expenses (B) Value in Real R$ 10. 000, 00 200. 000, 00 700. 000, 00 400. 000, 00 1. 300. 000, 00 % Taxes Advantage Economy (A – B) 1. 180. 000, 00 10% 12% 2, 8% 24, 80% 2% 7% 4% 13% 11, 80%

Opus delectatio perficit opus in GRUPO MONIN RETURN TO MAIN PRESENTATION

MONIN GROUP Article of incorporation: Monin Certificação EPP Telephone: +55 -11 -2225 1356 (MON to FRI from 8: 30 to 17: 30 exc. hollidays) Rua Itapura, 291 - Tatuapé São Paulo – SP - Brasil CEP 03310 -000 CNPJ: 18. 474. 656/0001 -01 website: http: //www. grupomonin. com. br Direct contact with: Director: diretoria@grupomonin. com. br Sales & Marketing: jean@grupomonin. com. br Opus delectatio perficit opus in CERTIFICATION FOR INMETRO – ANATEL – ANVISA – ABNT – ANAC – PPB – SUFRAMA MONIN GROUP