When a business changes, grows, or faces a challenge, it needs a reliable, pragmatic, and responsive partner. FidesLux Sagl , a fiduciary based in Grono (Mesolcina), has been supporting entrepreneurs and investors across Ticino and Switzerland for over 30 years. What sets us apart? A hands-on approach that combines strategic thinking with a personal touch. Our core expertise lies in corporate restructuring and M&A operations , but our value extends to all critical areas of business management — from accounting and taxation to payroll, HR, and company administration. 🔄 Business Restructuring and M&A: Turning Change into Opportunity Every business transition can be an opportunity, if managed with clarity and vision. Whether you're reorganizing your company, considering a sale or acquisition, or planning a succession, we guide you with precision and a tailor-made strategy. We help you: • Analyze and restructure your company to improve efficiency and performance • Manage M&A operations , from due diligence to closing, with confidentiality and control • Optimize capital structure to support long-term financial sustainability • Support investors in managing acquisition or turnaround projects 👉 Learn more at fideslux.ch/servizi/#ma 🧾 Accounting and Tax Services: Accuracy and Transparency Strong businesses rely on clear financial foundations. At FidesLux, we combine Swiss precision with a human approach to support your day-to-day operations. With us, you can: • Outsource your accounting and receive timely, clear financial reports • Plan your taxes efficiently and avoid unnecessary risks • Monitor cash flow and compliance with ongoing fiscal support 🔗 See more at fideslux.ch/servizi/#contabile 🔗 For tax services: fideslux.ch/servizi/#fiscale 👥 HR and Payroll: Reliable and Stress-Free Managing employees and payroll is demanding. We make it easy, efficient, and compliant. We take care of: • HR administration , contracts, permits, and official documentation • Payroll processing , accurate and on time • Communication with Swiss social authorities (AVS, LPP, SUVA, etc.) • Outsourced HR management , ideal for SMEs 👉 Explore our HR services at fideslux.ch/servizi/#personale 🏢 From Incorporation to Liquidation: A Partner at Every Stage Whether you’re starting a new company or closing one, FidesLux provides full administrative support — with expertise and discretion. We can help you: • Incorporate or transfer companies , with legal address and domiciliation • Handle day-to-day and exceptional corporate governance • Manage voluntary or court-ordered liquidations • Maintain banking and insurance relationships on your behalf 🔗 Full list of services: fideslux.ch/servizi Why Choose FidesLux? Because we combine structure and flexibility, experience and innovation. Because we listen before we act. And because behind every balance sheet, merger, or contract, we see people, goals, and potential — and we want them to succeed. 📍 Located in Grono (GR) , operating across Ticino and Switzerland 🌐 www.fideslux.ch 📞 Contact us for a consultation: we speak your language — and your business. FidesLux Sagl. Trust. Vision. Action.

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Philosophy The legal world is constantly evolving. As each area of law becomes more complex and specialized, Charrière Mauron & Associés provides specializations for its generalist lawyers, who are required to undergo targeted continuous training to best advise their clients. Charrière Mauron & Associés Established in Bulle since 1987 and practicing primarily in the canton of Fribourg but also in other French-speaking cantons, Charrière Mauron & Associés has acquired extensive experience in all the legal fields it handles daily. It also has a thorough understanding of the economic and associative sectors of the region, enabling it to advise both individuals and legal entities, public authorities, and businesses in numerous areas. It is also well integrated into the Fribourg judicial environment. History In October 1987, Me Bruno Charrière established himself as an independent generalist lawyer in Bulle and founded his own firm. He was joined in 1993 by Me Maurice Ropraz, with whom he collaborated until 2001, when Ropraz was elected Prefect of Gruyère, a position he held for 10 years before being elected to the Council of State in 2011. During this period, a secondary office was created in Châtel-St-Denis. From 2001, Me Pierre Mauron replaced Me Ropraz as a partner. The firm then expanded in 2006 with the hiring of Me Carl-Alex Ridoré, until his election as Prefect of Sarine in 2008, and with the hiring of many other lawyers. On May 5, 2016, Me Bruno Charrière tragically passed away (article in La Gruyère on May 7, 2016). His name and memory are inextricably linked to Charrière Mauron & Associés. On January 1, 2018, Mes Pierre Mauron, Véronique Aeby, and Julien Membrez formed the company Charrière Mauron & Associés SA. On January 1, 2021, Me Constantin Ruffieux joined them as a partner. Since 2000, the firm has been continuously training trainee lawyers.

• Mobbing, psychological and/or sexual harassment, assaults, conflicts in teams, behavioral problems, resistance... Mediation : Re-establish strong professional relationships. An approach that protects and strengthens your assets while ensuring the climat of a new aera; it is about your fame. Individual and group psychological debriefing : dealing with the details; it is about the physical and mental health as well as the sustainable performance of your employees. Crisis management and intervention : Restoring confidence after a dramatic event; it is about protecting everyone, and the company. Coaching : Revealing a process of resilience through the deployment of new faculties and perspectives EBM Consulting: a Swiss quality service, ready for the world; by your side when needed