Levent Gumussoy

Head of Financial Reporting, Accounting, Treasury&Risk and Internal Control of 3 legal entities (manufacturing&commercial&export) Monthly reporting of three entities in accordance with Group Guideline Managing a team of 17 people including 5 supervisors (accounting, inventory, risk, treasury, and internal control) Responsible for SOX 302 reporting Responsible for all agreements from finance perspective Provides Finance support to other non-finance departments and businesses on finance areas

Business support to Business Franschies Heads of Cardoivascular and Respiratory Analysis of actual and LO figures with Product Managers Discussion of LOs with PMs and Franchise Heads and challenge the forecasts Preparation of Business Franchise Decks and Deviation Trackers and discussion of results with the business

Lead the Novartis Financial Controls Manual Member of Sandoz Promotional Practices Board together with CEO, and Directors Monitoring, review and approval of sales commercial expenditures Support management to embed the principles of risk management Monitor compliance with all local reg, laws, Sandoz guidelines and principles Internal control Remediate internal / external audit points through Sandoz Turkey Led Compliance Step Up Project comprising more than 30 employees

• Manage attest engagements including various clients reporting under US GAAP, IFRS, and Capital Market Board Standards. • Managed teams of three to eight as senior and manage three or four teams of 4-6 at the same time as audit manager. • Extensive knowledge of US GAAP, SOX, IAS, IFRS, CMB reports and of consolidation • Actively involved in recruitment processes and candidate interviews • Provided audit services to multinational and domestic companies from various sectors

• Supervise and perform audits including projects that included reporting under International Accounting Standards, US GAAP, and Capital Market Board Standards. • Managed audit teams of 2 to 5 • Engaged in due diligence project

Finance