Jose M. Serra Castello

Responsable de los departamentos Controlling y Sideline business

Administration and Controlling of Bayer MaterialScience S.L.: - Management support for BMS S.L - Responsible for Budget, Forecast, cost control and cost planning - Responsible for Internal reports - Responsible for Contract Management - IT Coordinator for Bayer MaterialScience S.L.

- Attendance to Management Meetings and follow-up of action plan - Preparation of the financial internal and external information and elaboration of Management presentations - Coordination of conventions and events at Management level - Follow-up and coordination of the main projects of the Iberia Region (Spain and Portugal): Project Rayo, OptiMaS, Platform Alignment, etc.

- Monthly and annual reporting to the Headquarters - Sales and EBIT control and analysis of deviations vs. Budget data - Projects (Mergers & Acquisitions)

Accounting Controller Manager at Group Accounting & Controlling GAC-BIL (Leverkusen, Germany). -Responsible for Iberia, Nordic, Mid-Ost Europe & USA Regions -Responsible for DocStore implementation -Responsible for Bayer Close - Intercompany Work stream

Regional Coordination (Leverkusen, Germany): -Responsible for West and Central Europe Region (December 2003-March 2004) -Responsible for Latin America & Mexico Region (March 2004-August 2005) -Participation in SG&A Project (Sales Group & Accounting Benchmarking)

Team Leader Accounts Receivable (Barcelona, Spain) managing a team of 25 accountants

Transition Project Manager for the following projects in Business Integration: -Bayer Polimeri Srl (Leverkusen, Germany & Milan, Italy) -Bayer International Fribourg (Fribourg, Switzerland)

Project coordinator for Bayer AG PU transition of Accounts Receivable (Leverkusen, Germany) to EuroServices Bayer S.L, Barcelona, Spain

Transfer of accounting activities from Bayer B.V. (Mijdrecht, Holland) to EuroServices Bayer, Barcelona (Spain)

Practical placement training at K-DTZ Department (Group Treasury) (Wolfsburg, Germany). Subject area: Dealing with bank guarantees, letter of credits, payments and collections.

Practical placement at VPI Department (“Vertriebsplannung Information Abteilung”) (München, Germany). Subject area: Reports from the foreign importers from MAN AG.

Practical placement at Corporate Finance Treasury Department (Barcelona, Spain) Subject area: Foreign currencies position & Cash Flow Forecasting