Richard D. Manns

• Preparation of financials per Austrian GAAP (UGB). • Preparation/analysis of: monthly management reporting, annual budgets, forecasts; ad-hoc analysis. • Responsibility for: controlling, bookkeeping, receivables/payables management, cost accounting, business intelligence, bank transactions (incl. investments and liquidity monitoring). • Active management of external audit. • Assistance with subsidy/aid reporting and monitoring.

• Preparation of consolidated and individual financials per German GAAP (HGB). • Standardization/expansion: policies, procedures, controls, and financial statements. • Implementation of a central shared service center. • Responsibility for: bookkeeping, receivables/payables management, tax compliance. • Documentation/monitoring of Intercompany financing. • Active management of external audit. • Central contact for: CFO, Controlling, external auditors, local/regional managers. • Team: 2 direct reports.

Sirona Dental GmbH, Wals, AT *Global finance/accounting policies (draft/design, implementation, support, review) *Global financial procedures/controls SOX (draft/design, implementation, support, review) *Global policy/control reviews (design, organization, performance, review, reporting) *Global finance/accounting education *Technical accounting support *Global finance intranet (design, development, administration) *Department management (budget/controlling) *Team: 2 externals (on-site/remote)

Sirona Dental GmbH, Wals, AT * Global accounting policies (incl. drafting, designing, and implementation assistance) * Accounting education (preparation and leadership of accounting workshops) * Finance Intranet design/administration (SharePoint) * Post-merger integration cost reporting (gathering/review; developed SharePoint reporting tool) * Technical accounting support (incl. revenue recognition)

Sirona Group - Sirona Dental, Wals, AT *Financial statement preparation (U.S. GAAP); implementation of Fast Close *SEC Reporting (preparation/filing incl. modernization/streamlining; implementation of automated software and XBRL) *US GAAP tech. accounting (incl. M&A accounting, business valuations, impairment analysis) *Global accounting policies (drafting, designing, and implementation assistance) *Accounting education (preparation/leadership of workshops) *External audit management

* Internal control / process audits * Financial analysis - IFRS (including review of accounting manual and Group annual reports) * Due diligences - acquisitions (including coordination and reporting) * External audit coordination (including follow-up of IFRS issues * Investments Committee member * Department management (budget, personnel, etc.)

E&Y, Salzburg, AT * Manager - US GAAP * Financial Statement audits according to national (Austrian) and international accounting Standards (IFRS and US GAAP), including reporting * Internal control audits * Service as audit Manager for US GAAP clients, including software, sales, service, and manufacturing companies. Experience with VSOE, Software Revenue recognition and multiple element Arrangements. * Presentations for US GAAP seminars at E&Y Austria, including E&Y/WIFI Salzburg IFRS course 2005/2006

Covalt & Associates, P.C., Colorado Springs, CO USA * Tax advice and compliance * Auditing * Business valuation * Bookkeeping