Márcio Barcellos Caldeira

• Managed accounting functions for 6 legal entities in Brazil, ensuring compliance with Brazilian and international accounting standards. • Led ERP improvements in SAP and Microsiga, resulting in streamlined processes and increased efficiency. • Collaborated with global teams in India and France to ensure accurate financial reporting and tax compliance.

• Accounting management including monthly, quarterly, annual and fixed assets; • Monitoring and analysis of accounting information and reports; • Establishment and guarantee of the application of Brazilian and international accounting standards (IFRS); • Implementation of the M3 system and ensure the effective registration of information and audit of the System; • Review of the tax operations of the business and calculation of the actual and deemed profit; • Preparation of Per / dcomp, ECD, ECF, Transfer Price; • Continuous communication with the local and corporate areas of the company;

Reports to the Director General in Brazil and to the Financial Director for the Americas in the USA • Responsible for Financial Planning, Accounting, TAX, IT, HR, signing as company administrator in Brazil; • Management of accounting including monthly, quarterly and annual closure, accounts receivable, accounts payable, treasury, cash-flow, payroll and fixed assets; • Monitoring and analyzing accounting information and reports; • Establishing and ensuring application of Brazilian and international accounting standards (IFRS); • Guaranteeing effective registry of Integrated System (AX Dynamics) information and auditing; • Ensuring accuracy and punctuality of reporting (HFM/Oracle) to the corporation in Italy; • Continuous improvement of internal procedures and controls in accordance with group rules; • Review of company fiscal operations, and verification of indirect taxes; • Sale price calculation and analysis; • Continuous communication with company local, regional and corporate areas; • Management of 2 Analysts and accounting/fiscal offices, legal and IT departments.

Reported to the Financial director in Brazil and the Industrial Controller in Sweden • Responsible for Financial Planning, Accounting and Fiscal areas; • Implementing Financial Planning and Control including Budget/Rolling-Forecast (order/volume, sales, cost and expense entries) at the 4 Business Units; • Deployment of Commercial and Industrial Dashboards to improve visibility and sense of urgency in the businesses; • Preparing and Reporting financial statements in accordance with BRGAAP and IFRS; • Review of Patrimonial Balance and its variations. Calculating and bookkeeping for e-Lalur; • Financial Executive responsible for industrial operations, services and engineering, analyzing variations/evolution in industrial costs (real x budgeted), standard cost, absorption and materials, presenting information to corporate in Sweden at conferences; • Coordinating operational cost and expense reduction initiatives worth BRL 2 million in 2015; • Implementation of POC (Percentage of Completion) methodology for long-term engineering contracts (CPC 47 - IFRS 15), custom projects; • Monitoring Group manuals, systems and procedures in order to understand local requirements for accounting and taxes (direct and indirect taxes); • Management of 1 Supervisor, 4 Analysts and 2 Interns.

Reported to the Senior Controller • P&L Administration based on plant and commercial, administrative and R&D expense control (OPEX); • Monitoring business unit Investments (CAPEX), and analyzing Payback, VPL and TIR; • Calculation and control of working capital (Cash Flow, DIN, DSO and DPO) and action plans to reduce Overdue Payments; • Implementation of some IFRS norms for construction contract revenue through milestones; • Monitoring the main patrimonial balance accounts; • Elaboration of the annual budget and quarterly forecast, data validation in the Hyperion Financial Management System (Oracle) in IFRS; • Elaboration of the financial business plan and integration of acquisitions aligned with Group rules; • Management of 2 Senior/Junior Controllership Analysts and 1 Intern.

Reported to the Controllership Supervisor • Participation in the process to secure funding from BNDES/IF to support R&D investment projects of over BRL 21 million; • Preparation of information from technological-innovation projects to gain “Lei do Bem” benefits that create tax incentives for companies carrying out Research and Development in Technological Innovation, in which the company saved BRL 1.8 million in taxes on the 2009 result.