Guide to Going Public

EY teams - with you all the way How EY teams will help at each stage of your IPO journey From initial concepts through to IPO and beyond, EY teams have the proven approach and professionals to address the main areas and specifics of your IPO readiness and IPO value journey. We will assemble a broad and individually tailored IPO services package based on your needs with the established and interdisciplinary IPO approach. By fully understanding your company and the details and intricacies of the IPO process, and the unique aspects of the different exchanges, EY teams will be with you at each step along the way to offer guidance and support. Strategy ☐ Did you assess the IPO readiness gaps and know how to close these gaps? ☐ Have you fully evaluated your strategic funding and exit options? Have you conducted an IPO destination assessment to choose the best listing venue and exchange? ☐ Have you followed a rigorous process in choosing the right external advisors? ☐ Did you analyze your peer group - especially as a benchmark specific to IPO readiness aspects? Is a holistic and integrated IPO fact book in place? Have you fully evaluated an initial IPO valuation based on multiple methods? Does your business plan to provide pre-money and post-IPO views? Have you planned for your equity and corporate sustainability story? ☐ Have you developed an effective corporate ESG strategy? Structures and tax Did you analyze the potential for tax optimization on shareholder and exit structure? Do you have a transparent company or group structure? Has the potential issuer, country of registration and the legal form been defined? Financial and ESG Did you provide your financial statements using the relevant international GAAP? ☐ Are your closing processes for financial statements fast enough to meet disclosure periods? Do you have enough resources to prepare financial statements required for the prospectus? Did you design the articles and bylaws of corporate governance? Have the specific IPO issues of tax accounting been addressed? Have you produced transfer pricing analysis and documentation for ongoing related party transactions? Are your forecasting systems reliable enough to produce relevant guidance to the market? Have you assessed potential IPO accounting issues, such as segment reporting and revenue recognition? ☐ Do you have a "well-known" auditor to serve international investors during and post-IPO? Are the corporate governance structure and specific rules of procedure for the management board in place? Is the design of future shareholders' influence aligned with those of current shareholders? Is your auditor providing their opinion on annual financial statements, internal controls and management letter? ☐ Did you evaluate the appropriateness and suitability of current debt facilities? Have you established an end-to-end ESG reporting framework that leads to reliable and verifiable ESG data disclosure? 16 | Guide to going public EY

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