EVALUATION OF INVESTMENT PROJECTS.
 ADVICE TO FOREIGN INVESTORS.
 DESIGN AND ACQUISITION OF CREDITS.
 COMPANIES' FINANCIAL RESCUES.
 APPRAISAL OF COMPANIES.
 NEGOTIATIONS.
 MEDIATION BETWEEN PARTNER'S CONFLICTS.
 TAX ADVISORY.
 DRAWING UP AND SUPERVISION OF OPERATIONAL BUDGETS.
 FINANCIAL DIAGNOSIS OF COMPANIES.
 EVALUATION OF POLICIES AND TREASURY PROCEDURES.
 PATRIMONY INVESTMENTS .
 TESTAMENTARY RECOMMENDATIONS.
 BOOKKEEPING & TAX COMPLIANCE OUTSOURCING SERVICES.

EVALUATION OF INVESTMENT PROJECTS.

Including the incorporation of a company, the expansion of existing activity with new product lines or the increment in the installed capacity; our professional assistance consists in drawing up and evaluating the financial project for purposes of determining the feasibility and quantify the required of financial resources; determining the project's profitability, the investment recovery term and the internal yield rate.

Our studies are the basis for attracting partners, lenders etc., as well as the support for the outline of strategic alliances.

ADVICE TO FOREIGN INVESTORS.

Our experience deriving from our long professional trajectory, the knowledge of the Mexican business background as well as the professional exercise in tax and financial matters enables us to advice foreign parties that would like to establish or invest in Mexico or intend to explore this opportunity.

DESIGN AND ACQUISITION OF CREDITS.

In the event that as a result of the business plan it is convenient to utilize resources additional to those contributed by partners and those generated by the company, we evaluate the best source to attract such resources, through the design of specific financing options in accordance with our client's characteristics, funds, destination, term, period of disposition, amortizations, guarantees and conditions.

COMPANIES' FINANCIAL RESCUES.

To date, a great number of companies which have contracted loans are in a weak situation due to the market's contraction, their excessive liabilities, etc. In these cases, it is of utmost importance that they achieve a proper strategy or they may disappear.

Our Firm supports these decisions by drawing up financial feasibility projects, which are the basis to design the best restructuring strategy in order to meet the company's possibilities, shareholders and creditors.

APPRAISAL OF COMPANIES.

We study the related company to support and determine its value for purposes of the acquisition or sale of the company, attracting new partners, inheritances and legacies, etc.

As an integral part of this study, we analyze the tax effects that would be triggered as a result of the intended transaction and we propose the best procedures in this respect, taking into account the guarantees and assurances that must be granted between the parties; for such purpose, we supervise the recitals of the respective agreements and the adequate channeling of taxes.

NEGOTIATIONS.

In the name and in representation of our clients, we negotiate transactions already analyzed and approved, with funds suppliers parties, investors or counter parties which we have selected in mutual agreement.

We have achieved excellent results in representing our clients because we are not a directly party involved; consequently, we have the opportunity to properly agree the minimum terms that may be accepted by such clients.

MEDIATION BETWEEN PARTNER'S CONFLICTS.

In many cases, we have successfully undertaken conflicts between partners in order to conciliate interests or, if required, achieve an agreement for the favorable and harmonious separation among partners.

TAX ADVISORY.

Our professional performance is not focused solely towards financial aspects, we also extensively evaluate inherent tax effects. For such purpose, in accordance with the applicable provisions, we suggest adequate tax strategies to strengthen the transaction at the lowest possible cost.

DRAWING UP AND SUPERVISION OF OPERATIONAL BUDGETS

Together with the company, we structure and draw-up the budget's recitals for purposes of elaborating the whole budget; we provide constant advice during this process for the analysis and evaluation of deviations arising thereof in order to prevent contingencies and suggest available alternatives.

A close relationship with our clients enables our Firm to provide effective business advice.

FINANCIAL DIAGNOSIS OF COMPANIES.

We carry out an in-depth analysis for purposes of evaluating the company's financial tendency in order to detect threats and opportunities. As a result thereof, we suggest adequate business strategies and timely corrective measures.

EVALUATION OF POLICIES AND TREASURY PROCEDURES.

Exceeding or insufficient amounts in cash flows, accounts payable or receivable, inventory levels etc., trigger financial costs which affect profits; consequently, based on a prior analysis, we suggest our clients the suitability of their commercial treasury and sales policies, determination of adequate inventory levels, etc., in accordance with their main activity and business cycle.

PATRIMONY INVESTMENTS.

We advise our clients with respect to the integration of their investments portfolios in accordance with their objectives..

TESTAMENTARY RECOMMENDATIONS.

Based on each client's characteristics, we provide advice on the drawing-up of the testamentary provisions. We advise executors or successors on the selection of the best tax procedure for the application of the estate of inheritance.

BOOKKEEPING & TAX COMPLIANCE OUTSOURCING SERVICES.

Through this area, we assist our clients in the actual bookkeeping of day-to-day transactions and produce periodical financial statements in accordance with Mexican General Accepted Accounting Principles (GAAP). We also determine their tax liabilities and fill out the related tax forms to be filed with the competent authorities.

The scope of these services may also assist in handling payroll, which includes the computation of Federal and Local payroll taxes.

When we are hired to perform these services we deliver periodical financial statements, which will give added value to companies by expressing our financial and tax comments on their business development.