Edgar Hidalgo

• I built the shared finance team for Central America that provides services of treasury and accounting to Costa Rica, Panamá, Nicaragua, El Salvador and Guatemala. • I established a formal process that included finance modeling to review the profitability by service line, customer and project; that process allowed the management team to improve company profitability. • I aligned accounting/finance structure for finance reporting to the corporate standards.

In charge of leading the Finance department for the SONDA’s group of companies in México, including management and development of a 12 people team. • Supervising accounting records and consolidation of 3 companies under IFRS • Provide financial and strategic support to ensure the achievement of finance objectives in budgets • In charge of financial analysis to review profitability of IT implementation projects • In charge of enhance internal control and procedure for all administrative processes • Monthly preparation and analysis of the Profit and Loses, and Balance Sheet including explanations of variances to budget and previous periods • Preparation of the budget and forecasted P&L and analysis of the financial situation including financial and performance ratios • Responsible to attend external audit • Responsible of Local Tax planning and compliance • Responsible of the correct valuation of inventory.

In charge of leading the Finance department of the Latin American branches, Mexico, Brazil and Argentina. • Provide financial and strategic support to ensure the achievement of objectives, • In charge of financial analysis to review profitability of projects, • Leading the implementation of the Financial Module for Latin America of the ERP called MFG • In charge of enhance internal control and procedure for al Latin America operations • Responsible of all accounting records (revenue, costs, expenses) • Preparation and analysis of the Profit and Loses, and Balance Sheet statement (including translation to US-GAAP) • Responsible of the Billing Process • Responsible of Accounts Payables Process • Preparation of the forecasted P&L and analysis of the financial situation including financial and performance ratios • Responsible of the taxes activity • Responsible of Treasury • Responsible of the correct valuation of inventory.

In charge of managing the Finance and Administration activity of a share business area for the confectionery and beverages units (shared services). In charge of leading the Internal Audit team for Latin America and also support the team in North America if necessary. Working directly in different countries as Brazil, Argentina, Dominican Republic, Peru, Costa Rica and the United States of America Leading teams of 12 people and directly reporting to directors in USA. • Review and preparation of the P&L and BS working papers for the Supply Chain unit, • Provide financial and strategic support to the Procurement team in Mexico to ensure the achievement of objectives • Supervision of accounting records of marketing expenses and direct material costs • Performing audits based on risks and Sarbanes-Oxley compliance in Americas • Documenting controls and procedures for Sarbanes-Oxley compliance • Creation of project savings models and savings tracking methodologies • Providing detailed standard costs that reflect the best market information • Analysis and reporting of the direct materials cost to measure year-on-year spending movements • Finance monthly analysis and reporting of results to Americas Region • Analysis and reporting of the contribution of the Procurement team in the working capital performance (creditors) • Monitoring, controlling and reporting status of the Business unit’s budget • Analysis of the customer’s credit ageing, analysis of the collection performance vs. other companies on the same industry, • Supporting performance risk assessments in Mexico (internal control) • Review of accounting transactions according with IFRS • Planning and organize audit plans • Managing open and end of audit meetings.

Leading of consulting services for designing internal controls and processes for diverse company transactions as Accounts Payables, Credit and Collection, Treasury. In charge of leading external and internal audits for multinational companies as Coca-Cola- Panamco, Aseguradora Hidalgo, Bancomer, Yves-Rocher. Leading teams of 7 people including different areas. • US GAAP Translation • Preparation of working papers for taxes, • Outsourcing of internal audits • Documenting policies and procedures • Financial external audits and reports (insurance, services, production)