STEP 6: Finalize & Send External Investor Reports

financials generated in the Summary Tab are in USD and not the local currency. iv. Cash Flow: Tab in which the portfolio company’s generated cash flow statement is entered; includes foreign currency exchange rates so that the financials generated in the Summary Tab are in USD and not the local currency. v. Impact: SEE ACTIVITY 2 BELOW. This Impact Table organizes and summarizes the impact indicators that are collected from the company, as agreed upon during the investment closing process and/or required by our development community funding partners. Common indicators GIIN IRIS metrics, such as jobs supported, jobs created, smallholder farmers supported, employees promoted, etc. - all disaggregated by gender. vi. Notes: This tab serves as a running notes tab, wherein the FAC can keep track of errors, corrections and general observations about the financial data and statements. c) The result of entering in the revised, correct portfolio companies’ financial data and statements into the Tool - Portfolio Company Dashboard are fourfold: i. Sales & Profit TvA Charts ii. Financial Ratios Table iii. Impact Metrics Table iv. Financial Statements for the Quarter - Balance Sheet, Income Statement and Cash Flow Statement v. Please see the Tool - Investor Report Template for how the information should be displayed. d) Once the Portfolio Company Dashboards have been updated, the PM should review the Dashboards for accuracy and completeness; paying close attention to the Summary Tab in particular, as this is the tab from which the external IRs pull. 5. Once the Portfolio Company Dashboards have been finalized, the IM team will host the

Portfolio Review Meeting 1 (PRM1), no later than T+25. During the PRM1, PM, RMs,

SGS COO, SGS CFO and the Director of Asset Management will review the completed

Subsidiary and/or Portfolio Company Dashboards (i.e., TvA Charts, ratios, financials, etc.) and analyze the results (i.e., the Evaluation portion of the M&E Stage). Please use the Tool - PRM 1 POA & Running Meeting Notes during which notes on [INV./FUND

MANAGER NAME]’s commentary for each company are captured. 6. The result of this meeting is the drafting of the Financial Commentary and the [INV./FUND MANAGER NAME] Commentary by T+30. [INV./FUND MANAGER NAME]

Commentary is different from the Portfolio Company Commentary that is also to be provided and reviewed no later than T+30: