• Born in Milan on 29 March 1947. Married with two daughters
• Graduated with full marks in Economics and Business at the Bocconi University.
• Certified public accountant
• Certified auditor
• Ex officio technical consultant
• Assessor.
• Auditor recognised by the UK Department of Trade and Industry.
• Associate of Ned Community (association of non-executive directors).
• Since September 2007, Chairman of Orizzonte SGR S.p.A whose promoter is Tecno Holding (whose share structure includes all Italian Chambers of Commerce) and whose purpose is to set up and manage the Fondo Sistema Infrastrutture. Fund assets will reach Euro 300 million, of which 100 million invested by the promoter.
• Member of the Oversight Board of Exor S.p.A pursuant to Law n° 231.
• Chairman of the Board of Auditors of ALUB (Association of Bocconi Alumni).
• Chairman of the Board of Auditors of Fondazione Silvio Tronchetti Provera.
• Member of the Board of Auditors of ISPI (Istituto per gli Studi di Politica Internazionale).
• Member of the Board of Auditors of Fondazione ERGA – Economia, Ricerca e Gestione per le Arti e la Cultura. Members of the association include: Università Bocconi, the Normale of Pisa and Paolo Fresco.
• Chairman of the Association “Amici dell’Università delle Scienze Gastronomiche di Pollenzo”.
• Member of the Executive Committee and Board of Directors of the University of Gastronomic Sciences of Pollenzo.
• Chairman of Board of Statutory Auditors of Tosetti Value Sim S.p.A.
• Member of the Board of Auditors of Fondazione Intesa San Paolo Onlus.
• Chairman of the Board of Statutory Auditors of Lottomatica S.p.A.
• Member of the Board of Auditors of Compagnia of San Paolo.

• Former Chairman of PricewaterhouseCoopers SpA from 1997, has acquired vast experience at leading Italian Groups also listed on the N.Y.S.E., including Fiat, Telecom Italia and Sanpaolo IMI. Has also signed important important fairness opinions, the most recent referring to the Intesa Sanpaolo merger. For statutory reasons (reaching of age limit) he left the share structure PricewaterhouseCoopers SpA on 1 July 2007, resigning his position as Chairman.
• Member of the Advisory Board of Fondazione Edison.
• Member of the Comitato Sviluppo - Programma Partner per lo Sviluppo – of the Bocconi University.
• Member of the Board of Auditors of ANDAF (Associazione Nazionale Direttori Amministrativi e Finanziari).

Born in Novara on 7 September 1946, Tax Id GVNNGL46P07F952K, domiciled in Novara, Via Giulietti, 9.

• Principal of a corporate and tax consultation professional studio in Novara Via Giulietti, 9;
• Awarded a Degree in Economics and Business at the Università Cattolica Sacro Cuore of Milan on 22/06/1971;
• Enrolled in the Register of Certified Public Accountants of Novara since 12/02/1973 with No. 31;
• Certified Auditor pursuant to Legislative Decree No. 88 and Presidential Decree 20/11/1992 No. 474 with Ministerial Decree of 12/04/1995 O.G. No. 31/bis of 21/04/1995, No. 26831;
• Chairman of the Board of Statutory Auditors and Standing Auditor of many Companies also with significant capital, operating in particular in the banking, publishing and industrial sector, including two Listed Companies;
• Ex officio Technical Consultant at the Court of Novara, appointed thereby to manage various major bankruptcy proceedings

Born in Naples on 23/10/1942

Professional studio in Rome, Viale Carso 23, enrolled in the Roll of Certified Public Accountants of Rome with number AA_000314.

• Book-keeping diploma
• Decree in Economics and Business
• State examination to exercise the liberal profession of Certified Public Accountant
• Certified Auditor with M.D. of 15/7/1977 published in the O.G. No. 203 of 26/7/1977
• Enrolled in the Register of Certified Auditors (No. 36015 ) with M.D. 12/4/95 O.G. No 31 bis of 21/4/1995.
• In possession of the professionality requirements established by art. 109 Legislative Decree 1.9.93 No. 385 for financial intermediaries

• Liberal profession of Certified public Accountant directed towards assisting companies operating in various commodity sectors, with specific competence in the field of company organisation and administrative and fiscal problems
• Chairman of the Board of Statutory Auditors or Standing Auditor, currently in office, at the following companies:
  Alma Viva Technologies appointed 17/5/2007, Chairman Board of Statutory Auditors
  Alma Viva Consulting appointed 31/10/2006, Auditor, since 10/12/08 Chairman Board of Statutory Auditors
  Alma Viva SpA appointed 14/7/2008, Auditor
  Alma Viva Finance appointed 6/7/2005, Auditor, since 15/12/08 Chairman Board of Statutory Auditors
  ALICOS appointed 20/3/2006 , Auditor
  G.Matica appointed 19/12/2008, Auditor
  T.S.F. Tele Sisitemi Ferroviari appointed 27/1/2009, Auditor
  AlmaViva Contact appointed 28/1/2009, Auditor
  Arianna 2001 (FIT Group) appointed 23/6/2003, Chairman Board of Statutory Auditors
  Press & Image Chairman Board of Statutory Auditors
  Servizi in rete appointed 23/6/2003, Chairman Board of Statutory Auditors
  Banca Impresa LAZIO appointed 21/1/2005, Chairman Board of Statutory Auditors
  Servizio Italia appointed 23/4/2008, Auditor
  Lottomatica Spa appointed 20/12/1994, Chairman Board of Statutory Auditors – since 2008 Auditor
  Cartalis I.M.E.L. appointed 12/9/2005, Chairman Board of Statutory Auditors
  Consorzio Lotterie Nazionali appointed 10/12/2003, Chairman Board of Statutory Auditors
  Consorzio Lottomatica Giochi Sportivi appointed 23/7/2003, Chairman Board of Statutory Auditors
  LIS appointed 1/8/1997, Chairman Board of Statutory Auditors
  Lottomatica Scommesse appointed 18/12/2006, Auditor
  Lottomatica Sistemi appointed 10/12/1999, Chairman Board of Statutory Auditors
  Lottomatica Videolot Gestione appointed 16/12/2004, Chairman Board of Statutory Auditors
  Lottomatica Videolot Rete appointed 1/2/2005, Chairman Board of Statutory Auditors
  PCC Giochi e Servizi appointed 16/11/2001, Chairman Board of Statutory Auditors
  Toto Carovigno SpA SpA appointed 29/8/2008, Chairman Board of Statutory Auditors
  ICE – appointed 14/7/2005, Member of the Board of Auditors
  Reteitalia Internazionale appointed 13/4/2007, Auditor
  Melior Trust appointed 14/7/2005, Member of the Board of Auditors.
  CFN – Compagnia Fondiaria Nazionale – appointed 8/10/2007, Chairman Board of Statutory Auditors
  
• Formerly Chairman of the Board of Directors or of the Board of Statutory Auditors of the following companies:
  Ansando Trasporti SpA
  Societa’ Generale Supermercati SpA
  Ilva SpA
  Serfactoring SpA
  ICT Lazio
  Fontanella Borghese 2000
  
• Receiver
• Expert at the Civil and Criminal Court of Rome
• Member of Study Commissions at the Ministry of Finance
• Court-appointed liquidator of compulsory administrative liquidations
• Ex officio Technical Consultant in delicate criminal cases, appointed by the 1st Section of the Criminal Court of Rome

• Lecturer in Tax law and Practice since 1999 and still in office at the Link Campus University
• Teacher of tax practice at the school of the Public Administration
• Teacher in company training courses organised by the Municipality of Cassino

Born in Torin on 18 December 1961.

• Degree in Economics at the University of Turin (Year 1985) vote 110/110
• Enrolled in the Register of Certified Public Accountants of Turin, Ivrea and Pinerolo since 1/1/1988 (Enrolment No. 900)
• Enrolled in the Register of Certified Auditors at the time of initial formation (O.G. 31 bis, IV, IV Special series of 21/4/1995 M.D. 12/4/1995)
• Enrolled in the Register of ex officio technical consultants at the Civil and Criminal Court of Turin

• Since 1985, carries out the activity of tax and corporate consultant. In the first three years, he carried out this activity at the corporate and tax consultation professional studio of Arthur Andersen S.p.A. in Torino
• Since 1/01/1988, carries out the activity of Certified Public Accountant, enrolled in the Register of Certified Public Accountants of Turin, Ivrea and Pinerolo
• Since 1989, has been a member of STUDIO PALEA, a historic firm of certified public accounts founded in 1962 by dott. Roberto PALEA.
• Since 1993, has been a partner of STUDIO PALEA, a professional association of certified public accountants, comprising 30 professionists and 25 employees, with offices in Turin, Via Ettore de Sonnaz, 19 and in Milan, Via Dante, 14.
• STUDIO PALEA is in turn a founder member of SYNERGIA CONSULTING GROUP S.r.l., a company of professionists set up in 2001 that groups together 16 leading professional studios of accountants with offices in the main cities of Italy (at which more than 200 professionists operate) and has established agreements and partnerships with qualified professional studios operating in the main industrialised countries.
• SYNERGIA CONSULTING GROUP S.r.l. is the member for Italy of RSM International, one of the 10 leading networks worldwide in the field of business, corporate and fiscal consulting and auditing, with more than 400 offices and more than 10,000 professionists in more than 100 countries all over the world.

• Continuous corporate, commercial and tax support to international and national companies and groups of companies operating in the main sectors of business.
• Member of the Technical Scientific Committee of SYNERGIA CONSULTING GROUP S.r.l., responsible for analysing and solving more complex problems and fiscal and corporate issues.
• In the past, has held and still holds legal appointments such as ex officio technical consultant on accounting matters at the Civil and Criminal Court of Turin.
• Is a member of the teaching staff of certified public accountant practitioners for the Institute of Certified Public Accountants of Turin, Ivrea and Pinerolo.
• Joint-author of publications in the sector of Commercial Law and Tax Law published by the “IL SOLE 24 ORE” publishing house between 2000 and 2004.
• Moderator of study conferences on fiscal and corporate issues.

• Chairman of the Board of Statutory Auditors
  ITALDESIGN GIUGIARO S.p.A. (design, automotive)
  OPERA21 HOLDING S.p.A. (investment holding company of the OPERA21 Group, information technology)
  GALLERIA CINISELLO S.r.l.(AUCHAN Group, large-scale retailing)
  DIANOS S.p.A.(SCAI Group, information technology)
  DESMA PHARMA S.p.A. (pharmaceutical products)
  DE AGOSTINI COMMUNICATIONS S.p.A. (investment holding company of the DE AGOSTINI Group in the media sector)
  MAGNOLIA S.p.A. (DE AGOSTINI Group, production of TV programmes)
• Standing Auditor
  DEA CAPITAL S.p.A. (DE AGOSTINI Group, investment holding company listed on BORSA ITALIANA S.p.A.)
  ERREGEST S.p.A.(AUCHAN Group, financial services)
  AUCHAN S.p.A. (large-scale retailing)
  PRAXI s.p.a (recruitment and training of personnel/corporate consulting/information technology)
  A. BENEVENUTA & C. s.p.a (automotive – production of spare parts)
  LABORATORIO FARMACEUTICO SIT S.r.l. (pharmaceutical products)
  AUGUSTA VITA S.p.A. (GENERALI/TORO Group, insurance)
  AUGUSTA ASSICURAZIONI S.p.A. (GENERALI/TORO Group, insurance)
  OPERA21 S.r.l.
  D.M.S. S.p.A.
  NEONETWORK S.r.l. (DE AGOSTINI Group, production of Internet contents)

• BORSA ITALIANA S.p.A.
• PIAZZA AFFARI GESTIONE E SERVIZI S.p.A. (BORSA ITALIANA Group)
• SERVIZIO TITOLI S.p.A. (BORSA ITALIANA Group)
• AUCHAN GROUP (France, large-scale retailing)
• LEROY MERLIN GROUP (France, large-scale retailing bricolage)
• FLUNCH GROUP (France, catering/self-service)
• AMBROGIO TRASPORTI S.p.A. (international intermodal rail transport)
• EUTELSAT GROUP (France, satellite telecommunications)
• CCR ITALIA S.p.A. (U.S.A./Germany, CCR Group, industrial waste disposal organisation)
• BRUGAROLAS Italia S.r.l. (Spain, Brugarolas Group, lubricants)
• CONSORZIO TOPIX (Public/private consortium for broadband development in Piedmont, telephony)
• EGIS STRUCTURES ET ENVIRONMENT S.A. Italian secondary HQ (EGIS Group, France, design of civil works connected to motorways)
• AUDIKA ITALIA S.r.l. (AUDIKA GROUP, France, sales of hearing aids)
• ZUCCA E PASTA S.p.A. (quarries))
• PRAGMA EUROPE S.r.l. (call-center services)
• MAXON MOTOR Italia S.r.l. (MAXON MOTOR GROUP, Switzerland, electric motors for precision appliances)
• SIA S.r.l. (Switzerland, design services and industrial inventions.
• DAVID 2 S.p.A. (production of contents for telephone service and on Internet)
• EDITORIALE ARGO S.p.A. (publisher)

Until 2005, Standing Auditor of LLOYD ITALICO S.p.A., insurance company subsequently incorporated in TORO ASSICURAZIONI S.p.A.. Until November 2007, Chairman of the Board of Statutory Auditors of TORO TARGA ASSICURAZIONI S.p.A., insurance company subsequently incorporated in AUGUSTA ASSICURAZIONI S.p.A..

Until November 2007, Standing Auditor of NUOVA TIRRENA S.p.A., a leading Italian insurance company, sold by TORO ASSICURAZIONI S.p.A. to the French insurance group GROUPAMA.

Until April 2007, Standing Auditor della SIB – Società Italiana per il Bricolage S.p.A., Italian lead company forming part of the LEROY MERLIN, Group, European leader in large-scale retailing of bricolage articles. Until August 2008, Standing Auditor of ACCORD ITALIA S.p.A. (Banque Accord Group active in financial service, credit cards and consumer loans) and of SANTANDER CONSUMER FINANCE MEDIA S.r.l. (SANTANDER Group active in consumer loans).

Born in Cuggiono (MI) 17 January 1962, Tax Id GSLGLI62A17D198S, resident in Novara in Via Giulietti, 9;

• Degree in Economics and Business at the Università Cattolica del Sacro Cuore of Milan on 27.10.1987;
• Qualified to exercise the Profession of Certified Public Accountant with State Examination – 1st Session Year 1991; enrolled in the Register of Certified Public Accounts of Novara since 24/10/1991 with No. 186;
• Principal of a corporate and tax consultation professional studio in Novara Via Giulietti, 9 since enrolment in the Register;
• Certified Auditor with first Ministerial Decree of 12/04/1995 O.G. No. 31/bis of 21/04/1995; enrolled in the Register of Certified Auditors with No. 26627;
• Director of the Order of Certified Public Accountants of Novara since November 2001, still in office;
• Standing Auditor and Chairman of the Board of Statutory Auditors of leading companies operating in Italy; Alternate Auditor of 2 listed companies;
• Corporate and Fiscal Consultant of a number of leading companies operating in the Municipality of Novara;
• Ex officio Technical Consultant of the Court of Novara, appointed by such Court to manage various bankruptcy procedures and also to draw up expert opinions and responses as ex officio technical consultant.

Umile Sebastiano Iacovino, born in Cosenza on 21 January 1961, resident in Rome, Via Raffaele Cappelli, 50

• Degree cum laude in Economics and Business at the "La Sapienza" University of Rome
• Assistant auditor at ITALAUDIT - GRANT THORTON

• Voluntary assistant at the Faculty of Business Finance of “La Sapienza” University in Rome chaired by Prof. F. Colombi.

• Officer of FINROMA S.p.A. (Banco di Roma Group), with the position of Head of Administration.
• Six-month internship at Banco di Roma "London Branch", dealing with the operating techniques of the main financial instruments adopted by companies that operate on international markets: “Interest Rate Swap, Cross Currency Swap, Forfaiting, etc..”

• Cooperated professionally with Prof. Francesco Colombi, Full Professor of Business Finance at the Faculty of Economics and Business of the "La Sapienza" University of Rome, dealing mainly with appraisals relating to company mergers, assignments and concentrations.

• Enrolled in the Order of Certified Public Accounts of Rome.

• Exercise of the private profession in the sector of corporate, fiscal and business economics consulting on the basis of appointments conferred by private and institutional clients (in particular: SOCIETA’ACQUA PIA ANTICA MARCIA, KATAWEB SPA (Espresso Group), IRI –FINMECCANICA);
• Assistance and representation in disputes before tax commissions.
• Assistance to clients in interpellations with the Inland Revenue Office regarding aspects tied to anti-evasion regulations, controlled foreign corporations etc., with particular attention to the pre-litigation phase, through assistance with relationships with the Tax Authorities in order to establish self-protection procedures, tax assessments by adhesion, judicial settlements and similar.
• Member of various Boards of Statutory Auditors and member of the Board of Directors of companies of the TELECOM ITALIA SPA Group, IRI –FINMECCANICA, LOTTOMATICA, FIT Group (Federazione Italiana Tabaccai) in particular:
  member of the Board of Statutory Auditors of “Officine Galileo S.p.A. and GF Galileo SMA srl”; this latter company has acquired the business arms of the companies of the EFIM Group operating in the “Defence-Weapons” sector; Sky Station Italia srl, (Finmeccanica Group)
• Lecturing in Business Economic and Fiscal Law on behalf of the Link Campus University of Malta and of the ISDA and ANCIFAP, (professional training institutes).

• Member of the Board of Statutory Auditors of Lottomatica Sistemi spa, of PCC Giochi and Servizi SPA, Lottomatica Scommesse srl, Toto Carovigno spa (Lottomatica spa Group)
• Member of the Board of Statutory Auditors of the companies of Arianna 2001 spa, Servizi in Rete 2001 srl, Press & Image spa (Federazione Italiana Tabaccai Group)
• Member of the Board of Statutory Auditors of Telecom Italia Sparkle spa, Med 1 Italy srl, Elettra Tlc SPA (Chairman), Saiat spa, Top Service spa (Chairman), Fontedir, Telenergia srl (Telecom Italia Group)
• Member of the Board of Statutory Auditors of Progetto La Vallata srl and Progetto Sant’Anna srl (Pirelli spa Group)
• Member of the Board of Statutory Auditors of Almaviva spa, Almaviva Finance spa, Almaviva Consulting srl
• liquidator of Emsa Servizi spa, (Telecom Italia spa Group)
• liquidator of Consorzio Turistel (Alitalia Group)

• Trustee in Bankruptcy and co-receiver appointed by the following Official Receivers of the Bankruptcy Section of the Court of Rome: dott. Giovanni Briasco, dott. Vincenzo Vitalone, dott. Tommaso Maras, dott. Raffaele Capozzi, dott. Federico Bonato, dott.ssa Raffaella Tronci, dott. Maurizio Manzi, dott.ssa Giovanna Russo, dott.ssa Chiara Schettini, dott. Alfredo Matteo Sacco, dott. Antonino La Malfa;
• ex officio Technical Consultant; in particular: appraisal of company business units and corporate holdings also within the framework of legal actions promoted under art. 66 and 67 F.L.. With regard to the latter, has held major appointments for the assessment and quantification of revocable bank remittances.
• Expert at the Criminal Court and at the Public Attorney’s Office at the Criminal Court of Rome, in particular:
  Appointed by dott. Plotino, dott. Rinaudo and dott. Catenacci, respectively Pres. of the 1st and 4th section of the Criminal Court of Rome and dott. Barbieri and dott.ssa Lori Perla, Assistant Public Prosecutor at the Public Attorney’s Office of the Court of Rome, has drawn up many accounting opinions within the framework of procedures relating to the hypotheses of fraud, fraudulent bankruptcy and corporate crimes in general.
• Expert, Inspector and Official Receiver in numerous proceedings under articles 2343 and 2409 c.c., appointed by the President of the Second Civil Section – Voluntary Jurisdiction - of the Court of Rome, dott. Rocco Misiti

Degree in Economics and Business, legal economic syllabus at the Faculty of Economics and Business of the University of Naples “Federico II” and enrolled in the Register of Certified Public Accountants and Auditors of Rome.

After graduating, participated in the Master in Fiscal Law on the fiscal regime and income of companies, organised by the Centro Studi of the “Il Fisco” magazine in cooperation with the “Ezio Vanoni” Higher School of Economics and Finance of the Ministry of Finance.

• Legal consulting on cooperate operations in general;
• Formation of companies, branches, representative offices for foreign companies in Italy;
• Purchase/sale of companies and equity holdings;
• Feasibility studies and application of company restructuring operations including mergers, contributions, spin-offs, conversions, liquidation of companies and entities, planning and implementation of company acquisitions;
• Participation at meetings and assistant to Administrative Boards

• Consulting for physical persons and corporate entities addressing all fiscal aspects and issues;
• Studies and planning for optimisation of the burden of direct and indirect taxes;
• Fiscal consulting correlated with strictly legal consulting, in extraordinary company operations such as acquisitions, mergers, spin-offs, assignments and liquidation, tax and legal audits:
• Drafting of requests for refunds of taxes and contributions not due;
• Tax and administrative assistance for the staff or employees of foreign companies;
• Fiscal studies, appraisals and planning concerning real property assets, successions and donations
• Assistance in managing relationships with administrative offices

• Representation and defence of taxpayers in litigation with administrative bodies and before bodies of the tax process of all types and at all levels;
• Formulation of inquiries to the financial administration, requests for ratings, interpellations and settlements.

• Surveys regarding the legal and economic status of target companies;
• Preparation of due diligence reports for companies that buy and sell companies, business units or parts of their assets;
• Examination of corporate documentation and that relating to real property and contracts;
• Monitoring and examination of administrative and judicial proceedings.

• Member of the Board of Statutory of private and also multinational companies;

• Assistance to companies wishing to benefit from the tax relief offered to companies that finance, sponsor or invest in cultural or scientific activities or events;
• Assistance in the setting up of cultural associations or artistic and cultural promotion companies.

• Currently:
  Cooperation with the NCTM Associates Legal Firm of Rome in the fiscal team where he provides consulting for public/private and also multinational companies; with specific expertise in tax issues and routine problems and also within the framework of restructuring, merger and concentration operations.
• Previously
  Cooperated with STUDIO LEGALE E TRIBUTARIO AGNESI – SERPIERI & Associati becoming a partner in January 2005.

Good knowledge of English, both written and spoken.

Born in Novara on 25 genuary 1956

• Degree in Business Economics at the “L.Bocconi” Università Commerciale
• Enrolled in the Register of Certified Public Accountants of Novara since 1985
• Certified Auditor under Ministerial Decree of 12 April 1995 O.G. No. 31/bis IV special series of 21/04/1995

• Principal of a corporate and tax consultation professional studio in Novara, holds various audit appointments in companies operating in the industrial, financial and commercial sectors.

• De Agostini Comunications S.r.L Novara via Giovanni da Verrazano n. 15
• Partecipazioni Grafiche Italiane S.P.A. Novara c.so della Vittoria 91
• Comoli e Ferrari & C S.P.A. - Novara via Mattei 4
• De Agostini Scuola S.P.A, - Novara via G. da Verrazano n. 15
• Fondazione De Agostini - Novara via G. da Verrazano n. 15
• Gesti-Re SGR S.P.A. Milano via Cusani n. 5
• Reali Holding S.R.L. Milano via Cusani n. 5
• De Agostini Editore S.P.A. – Novara via G. da Verrazano n. 15 (Alternate Auditor)
• AEDES S.P.A. – Milano via Monte di Pietà n. 1 (Alternate Auditor)