By "holding" we mean any legal entity that holds controlling interests in one or more companies, regardless of the form of organization (joint-stock company, limited liability company, partnership). Individuals who hold shares in their own name, without a formal corporate structure, are not included.

Cross-border compliance refers to adherence to the entire set of legal, tax, and commercial regulations applicable to operations carried out in two or more jurisdictions. This includes, but is not limited to, legislation on transfer pricing, international tax reporting, anti-money laundering rules, and EU transparency requirements.

The strategic audit is an independent evaluation of the financial structure, operational risks, and compliance with applicable commercial standards. It should not be confused with the mandatory financial audit required by law; the latter remains the sole responsibility of the authorized audit firm.

Institutional asset portfolio administration aims to manage the financial and non-financial assets held by holdings and large corporations, including cash, securities, real estate, and equity interests. The service does not include the management of personal assets of shareholders or associated individuals.

All information shared by the client during the collaboration is treated as confidential information, except for information that is in the public domain or that must be disclosed under a legal obligation. The confidentiality commitment is valid for the entire duration of the contract and for a period of three years after its termination.

Economic risk management refers to the identification, assessment, and mitigation of risks that may affect the client's financial stability, including market risk, credit risk, operational risk, and liquidity risk. The methodology used is in accordance with international standards ISO 31000 and COSO guidelines.