Leonardo Oliveira Email & Phone Number

 Acting as CFO, leading the financial team and overseeing the quality and compliance of accounting, accounts receivable, and accounts payable processes, as well as ensuring adherence to general accounting procedures FP&A (including month-end closing and reporting), Accounting and Tax, providing leadership, direction, and management to 20+ headcounts. Responsible for Tax quality access to general tax laws and normative rules and all procedures being followed in Brazil. Defining the annual planning/budget as part of the Region management team and ensuring that subsequent tenders, biddings, and pricing were aligned with the pre-defined strategy. Also, in charge of monitoring and defining/approving the key contractual clauses with potential financial exposure such as payment terms, bonds & guarantees, insurance, early termination, and other penalties & discounts.  Managed to setup a high-performance team by integrating different finance areas, creating synergies which allowed a headcount reduction without miss the excellence on the deliverables. Strong interaction with other global finance function, such as Tax, FP&A, including Treasury, to work and lead strategies such as legal entities rationalization, tax planning and cash repatriation and balance sheet exposure.ACHIEVEMENTS  Successful negotiation on the replacement of a bank guarantee resulting in a USD 81m cash collateral release.  +USD 1.0m saving on importation tax as a result of a strategical tax planning. Implementation of the BRZ transactional Finance team within the Service Share Center in UK which allowed Region to receive significantly better support.

Ciudad Del Carmen, Campeche, Mexico

 Acting as Finance Director, leading the financial team and reporting to the Country Manager Finance overview for 5 rigs in charge of the FP&A routine including month-end closing and reporting, Accounting and Tax, providing leadership, direction, and management to 20+ headcounts Successfully enrolled in both the factoring and remarketing bonds programs in Mexico, leading to the collection of $190 million in receivables that were more than 300 days overdue Directed the implementation of labor tax reform in Mexico, coordinating closely with various departments to minimize its impact on business operations Established a high-performance team by integrating various finance functions, creating synergies that enabled a reduction in headcount while maintaining excellence in deliverables.

Rio De Janeiro, Brazil

 Leadership in finance department restructuring, including redesign of strategic cultural and climate improvement Oversee taxation issues of the company including discussion with external Law Firms on the best strategies on the appeal for major assessments and tax cases Implementation of the BRZ transactional Finance team within the Service Share Center in UK which allowed Region to receive significantly better support.SPECIAL PROJECTS Oracle ORP – Leading a project involving Supply Chain, Tax, AP and Operations on the standardization of Purchase Orders process, improving synergies and reducing gaps on the communications among different systems C11 – Acting as a leader in Brazil for all key requirements along the process of the restructuring company´s debt. Intercompany Settlement – Leading a Tax Planning to reduce Intercompany balances and the associated Tax (Brl24M saving). Company also improved its Equity position (from -Brl 300M to +Brl 120M) as a result of such planning.

 Reporting to CFO and responsible for Tax, Accounting and Finance areas in Brazil.  Implemented a full and detailed monthly reconciliation between Management books (US GAAP – SAP) and Brazilian statutory books (BR GAAP - MXM). Full support to the operational and commercial teams in the bidding processes. Implement relevant control together with associated process to the Intercompany transactions (following the TP rules). Review tax withholdings required for local and foreign vendor invoices. Prepare tax-related financial statement disclosures. Review, development and implement procedures in the Compliance Area to fully comply with the local tax requirements. Assist with procedures related to Brazilian local content requirements

 Review and file of fiscal accounts, tax returns and tax payments in compliance with local regulations; Review of intercompany agreements and practices, including analysis and calculation based in transfer pricing rules; Internal compliance audits to guarantee fully compliance with tax legislations and local authorities (state and municipal);  Review and definition of practices for recording tax provisions in accordance with proper policy (FIN48); Recommend and implement tax planning;  Review employment related withholdings and tax related issues; Raise awareness of corporate structure and tax strategy;  Develop strategy and implement plans to optimize company's future tax position; Support operations in the planning process, setting up new operations, and in the reviewing of client bids and client contracts.

 Forecast building; Support to operations during new business planning, tender process and commercial proposals; Follow-up and actions with clients to reduce DSO; Internal audits and inventory control including KPI reports ; Finance Representative on inventory system implementation; Effective participation on strategic decision inside the segment, especially on tax issues.

 Guarantee fully compliance with local applicable law and taxes (federal, state and municipal) as responsible party of Brazil Tax Compliance Department; Tax planning;  Reconciliation of management books x local books; Participation and tax opinion/support in all Schlumberger tenders and contracts negotiation;  Control and registration of all accounting/tax routine; Accounting closure, control of intercompany activities; Fixed assets control and depreciation; Internal and external audits support; Corporate Tax and PIS/COFINS calculation; ICMS/IPI and ISS for all Schlumberger bases (more than 7 states);

 Control and follow-up of all financial routines of the company, investments, active/passive exchange contracts, account payable; Preparation of management reports, cash flow, cash position; Control and register of all accounting/fiscal routine; Accounting closure, control of intercompany activities following transfer pricing rules, result search, tax settlement; Fixed assets control and depreciation; Internal and external audits support.

 Mainly working on direct tax consulting projects for telecom clients. Also worked as a secondee running a telecom company P&L, BS and reporting tasks.

Experienced Leader Program, Management

Master Of Business Administration - Mba, Rio De Janeiro

UCAM – Universidade Candido Mendes MBA Tax Management May/2006 IBMEC MBA Executive July/2003