Professionalism and Efficiency for you! Revigroup Ltd. (hereinafter also referred to as „Revigroup“), having its offices in Zu­rich, Geneva and Lugano, is the result of a cooperation of a number of firms in the field of Audit, Tax Advi­sory, Financial and Economical Consulting, Fiduciary and Trustees in Switzerland. We are con­vin­ced that there is a need for high-quality services, promptly rendered by a competent, multilingual team with international experience. In a world with an ever accelerating technological progress, the optimal combination of the human being and its tools represents the challenge of the future. Accounting and Consulting cannot simply be reduced to the application of technologies and theoretical principles and cannot distance itself from reality of everyday life and of the human being, the true foundation of any enterprise. Revigroup aims at merging these two realities in such a way, that the increasingly dynamic and complex needs of clients can be met by superior, professional services; this considering that not only technical or organizational elements of an enterprise but also the human and intrapersonal dimension have to be taken into account. The Board of Directors of Revigroup is formed by Thomas Ernst, Roger Wyss and Gabriela Roethlin. Services By creating added-value we want to be an important part in the success of our clients, whether it is in the field of Audit, Management and Economic Consulting or Accounting. We want to provide high-value, professional services in the field of Audit, Accounting and in related areas of pro­fes­sional services and therefore fulfil your expectations. Experience, preparation and training of our staff, combined with the application of modern me­tho­do­lo­gies allow us to analyze, comprehend, and propose feasible solutions even for the most complex bu­si­ness problems. Audit, Accounting Swiss statutory audits (Code of Obligations) Audits according to special legislation Audit of non-Swiss entities including reporting in foreign language Audits in accordance to international standards (IFRS) Assistance regarding implementation of international standards (IFRS) Internal audits „Anti Money-Laundering Law“-Audits Review, Analyses, Investigations, Appraisals, and Valuations with court appointments „Due Diligence“-Audits Registered auditor pursuant to the Swiss Audit Supervision Act Consulting Management and entrepreneurial Consulting Assistance and consulting re Accounting and Bookkeeping Assistance with sale or purchase of business entities or parts thereof Assistance re succession, MBO, MBI, or M&A Consulting re and assistance in case of Turn-around or Restructuring Other Services (in cooperation with third parties) Domestic and international Tax Consulting Accounting and Bookkeeping: preparation of and assistance with consolidated financial statements, year-end and interim financial statements, multi-currency accounting, temporary accounting as­sis­tan­ce Computation and preparation of Payroll, consulting re Social Security and Labor Law Asset Management, Pension planning, Insurance matters and Risk Management

Molto consigliato, preciso, puntuale e affidabile

Since 1964 the Ferrazzini & Partners SA, formerly accountancy firm Mario Gaja, operates in the Locarno market place and counts about ten employees with qualifications in the following areas: • accounting • tax services • tax and corporate advisory • inheritance advisory • full audits and limited statutory examinations according to the Swiss law • expertise • real estate management and intermediation.

Mi hanno sempre fatto risparmiare un mucchio di soldi! Grazie

Immoprogramm SA is a real estate agency based in Bellinzona, active since 1990 and specialized in the sale, rental, and management of properties in Ticino. It also offers fiduciary services, tax consulting, and condominium management, with offices in Lugano-Savosa. Known for its reliability and professionalism, it has been a member of SVIT since 1997. It operates in Bellinzona, Locarno, Lugano, Biasca, and surrounding areas, with a special focus on Swiss-German clients seeking second homes. Trust an expert partner for all your real estate needs. Founded in 1990 in Bellinzona by Manuele Morelli, current sole director, Immoprogramm SA is a reference point in Ticino for real estate, fiduciary, and consulting services. With a strong local presence and a branch office in Lugano-Savosa, the company has expanded its services to German-speaking Switzerland and Northern Italy, offering complete and multilingual support. A member of SVIT Ticino since 1997, Immoprogramm stands out for the expertise of its team — made up of 10 qualified and continuously trained professionals — and for its reliable, personalized, and professional approach in assisting both private and corporate clients in achieving their goals. Main Services Offered • Real Estate Brokerage Sale and rental of apartments, houses, villas, commercial properties, and second homes. • Property Management Administration of income-generating buildings and condominiums (PPE). • Real Estate Valuations Technical appraisals and professional market value estimates. • Real Estate Promotion Development and enhancement of real estate projects. • Commercial Brokerage Sale and transfer of businesses and commercial spaces. • Tax and Business Consulting Tax planning for individuals and companies, accounting, and payroll management. • Fiduciary and Secretarial Services Domicile address, document management, and administrative support. • Insurance Consulting (Assiprogramm SA) Full protection through tailor-made insurance solutions. • Construction Consulting (Edilprogramm SA) Technical and management support for renovations and new constructions.

FDR Consulting Sagl offers services inherent to the entire architectural project realization process by ensuring with its professional skills the coordination of all contractors and craftsmen, both for new construction and renovation of existing buildings. In particular, we deal with: - Contracting contracts - On-site construction management - Testing and defect management - Cost estimating - Assessment and estimation of damage caused to a building

The architectural firm Angelo Vitali Sagl was established in 2001, operating in the field of architecture in both the private and public sectors, dealing with - Outline and executive planning; - Feasibility analysis, drafting of construction applications, preparation of executive plans and cost estimates; - Construction management and site accounting; - Work schedules, settlements and cost control. Given the good cooperation with clients in 2003, the firm extends its activities in the following areas: - Real estate appraisals; - Determination of commercial value, for private individuals, banking institutions; - Construction appraisals; - Energy calculations, verification of details; - Insurance appraisals; - Damage determination, liability assessment, for private individuals, insurance companies, public bodies; - General contractor; - Legal advice in construction matters. Since March 2008, the firm has moved its offices to Via Tratto di mezzo 29 in Gordola, further improving its logistics. Since 2009, the firm has been collaborating with various public bodies (municipalities, etc.), providing the necessary support such as technical office, analysis of the municipal property situation, investment evaluation. In order to remain at the cutting edge, computer systems are updated every year, and employees attend refresher courses. Our team is currently composed as follows Angelo Vitali STS/SAT Owner Cosetta Salvadè-Carina arch. dipl. SUP/SIA/OTIA Owner Monica Vitali Administration Fabrizio Bombelli arch. dipl. SUP/OTIA Design Architect Melissa Boverio Apprentice 3rd year SPAI Serenity Malvetta Trainee I year SPAI