1. Arnaldo Marques Margatto Junior
Rua Ministro Gastão Mesquita, 515 Apt. 73, 05012-010 São Paulo, SP, Brazil
Phone: (55-11) 99771-5561 E-mail: a.margatto@uol.com.br
Linked In: Arnaldo Margatto
FINANCE EXECUTIVE – FINANCE AND ADMINISTRATIVE DIRECTOR,
CFO / CSO
QUALIFICATION SUMMARY
OVER 30 YEARS OF PROFESSIONAL EXPERIENCE IN INTERNAL AND INTERNATIONAL AUDITS, FINANCIAL PROCESS AND
ACCOUNTING.
COORDINATION OF AUDITS IN VARIOUS COUNTRIES SUCH AS: ARGENTINA, CHILE, COLOMBIA,VENEZUELA, PERU, JAMAICA,
GUATEMALA, MEXICO, NORWAY, USA
LEADERSHIP OF MULTIDISCIPLINARY AND MULTICULTURAL TEAMS CONTAINING PROFESSIONALS WITH EXPERTISE IN THE
AREAS OF INTERNAL CONTROLS, ADMINISTRATIVE, IT, TAX AND HR
STRONG PERFORMANCE IN SERVICES OF MAPPING RISK MANAGEMENT, COMPLIANCE AND EVALUATION OF INTERNAL
CONTROLS
PARTICIPATION AS LECTURER ABROAD AT THE GOODYEAR EUROPE CONFERENCE IN SWEDEN, HIGHLIGHTING THE AREAS
OF WAREHOUSE AND CASH BANKING
FINANCIAL PREPARATION AND MONITORING, INCLUDING BUDGET, FORECAST AND ANNUAL BUSINESS PLAN FOR LATIN
AMERICA AND PRESENTATIONS ABROAD
DEVELOPMENT OF PROSPECTIVE SCENARIOS
REVISION, ADAPTATION AND IMPLEMENTATION OF THE SARBANES-OXLEY ACT IN LATIN AMERICAN COUNTRIES
CORPORATE CONTROLLERSHIP (IFRS, US-GAAP) REPORTING
EXPERIENCE WITH BUSINESS SPIN-OFFS AND START-UPS
LEADERSHIP AND COORDINATION OF COST REDUCTION ACTIONS
PLANT CONTROLLERSHIP MANAGEMENT
REORGANIZATION, DEVELOPMENT AND IMPLEMENTATION OF CONTROLS AND POLICIES
MANAGEMENT OF OPERATIONAL COST CONTROLS AND WORKING CAPITAL
IN-DEPTH DEVELOPMENT AND LEADERSHIP OF MULTIFUNCTIONAL AND MULTICULTURAL TEAMS
PREPARATION AND ANALYSIS OF COST/BUSINESS FEASIBILITY STUDIES
EXPERIENCE CONTROLLING ACCOUNTS PAYABLE, ACCOUNTS RECEIVABLE, CREDIT AND COLLECTION ROUTINES
TREASURY AND TAX MANAGEMENT – CONTACT WITH BANKS
EXPERIENCE IN OFFICE PACKAGE ( EXCEL, WORD AND POWER POINT)
ACADEMIC BACKGROUND
BACHELOR’S DEGREE IN ACCOUNTING – UNIVERSIDADE SALESIANA – AMERICANA – 2007
SPECIALIZATION COURSE IN COMPETENCE DEVELOPMENT – FUNDAÇÃO DOM CABRAL – 2004
EXECUTIVE MBA PROGRAM IN CORPORATE MANAGEMENT – FGV – 2002
BACHELOR’S DEGREE IN BUSINESS ADMINISTRATION – UNIVERSIDADE SÃO JUDAS TADEU - 1982
LANGUAGES
FLUENT ENGLISH AND SPANISH, PORTUGUESE NATIVE
PROFESSIONAL EXPERIENCE
IBN – INSTITUTO BRASILEIRO DE NEGÓCIOS 2016 - ACTUAL
Head of Finance and Accounting – CFO & CSO – Americana, SP ( Jun/2016 – Actual )
The Brazilian Business Institute is an idealized organization formed by professionals with vast experience in the
corporate market and passionate about management and its results, who share their knowledge in two axes,
delivering the best results in high performance companies as well as transforming information into knowledge In
the most renowned universities in Brazil, impacting society in a unique way.
It is a company specialized in Business and Management with a focus on consultancy, consulting and training, we
elevate the organizational experience of our clients, through leadership development, execution, strategic
management, training of high performance teams and developing online training and In company of high quality.

2. As CSO our role is focused on strategy formulation. We act as facilitators guiding the business units during the
formulation of the strategy, or assisting in its execution, being agents of change, working directly with the
company's leadership in its implementation.
"Our Performance, Your Best Result"
http://ibnegocios.com.br/
WORLD FUEL SERVICE
Head of Finance and Accounting – Rio de Janeiro, RJ ( Oct/2013 – Sep/2015 )
Reporting to the Finance Vice-President for Latin Ameirca, is responsible for a team of 15 employees.
World fuel is a global leader in fuel logistics, specializing in the marketing, sale and distribution of marine, aviation
and land fuel products and related services. I am responsible for the controllership and finance of two companies of
the group in Brasil.
Tramp Oil specialized in sale and distribution for marine segment and Tobras specialized in sale and distribution for
land segment, both in fuel products and services.
A company with annual revenue around R$ 3B. Although the responsabilities cover both companies, Tobras is the
bigger challenge due to be part of a start up.
In charge of all Accounting and Finance, as well as for Tax areas and reporting. The major responsabilities are to
create the teams and lead several accounting projects that the company has at the moment, after finished the
accounting reconciliations. The major accomplishment was get our first External Audit Opinion in our balance
sheet and P&L since the company existence.
TOYOTA DO BRASIL LTDA.
Finance and Controllership General Manager – São Paulo, SP ( Apr/2011 – Apr/2013 )
Reporting to the Finance Vice-President for MercorSur, is responsible for a team of 60 employees directly and
other 35 indirectly. The company has an annual net sales of R$ 10.5 billion, with 5500 employees. Regarding the
production in Brasil, only two models are made here, Corolla and Etios. Responsible for the Treasury, Tax and
Controllership operations, as well as the reporting to Japan. Also responsible for cash management local and
international, and contacts with the banks, 12 in total.
Management of cash over U$ 1B and also a budget of another U$ 1B. Responsible for the Finance and
Accounting of all 3 plants in Brasil. We started up a new plant in Sorocaba SP area ( Aug/12 ) One of the most
important accomplishment done was regarding incentives and fiscal benefit obtained from government with the “
Pro-Veiculo” introduction ( ICMS ) that gave us a big improvement in our cash in a total of
R$ 300MM in 2012 and another R$ 150MM in 2013.
GOODYEAR DO BRASIL PRODUTOS DE BORRACHA LTDA.
Supply Chain Finance Manager for Latin America - São Paulo, SP (Feb/2009 – Aug/2010)
Reporting to the Vice-Presidents of Finance and Production for Latin America, was responsible for financial
indicators and managing strategic information of all business units in the region, interacting with the Production and
Finance Directors, and the leadership teams of countries such as Brazil, Colombia, Chile, Peru and Venezuela.
Revised and coordinated costs, aligned with the Production and Finance Directors the annual operation plan with
the strategic business plan. Interacted with other functional leaders, eliminating doubts on how to manage working
capital, helping them improve results, and consequently the cash flow and EBIT.
Participated in managing risks, instructing and clarifying company policies, and monitored cost initiatives to ensure
that internal cost controls were maintained according to internal policies.
Prepared cost projections to assist the corporation with special studies, resulting in reduced expenses and,
consequently, higher margins.
In conjunction with the Vice-President of Production, established the cost reduction goal that was presented to all
countries and generated a reduction of more than 10% in the region.
Plant Controller – Americana, SP (Aug/2007 - Jan/2009)
Reporting to the Controller for Brazil and Manufacturing Director, was responsible for financial indicators and managing
strategic business information, leading a team of 40 people.
Was responsible for the second largest plant outside the United States, with average annual revenues of US$ 700
million, as well as for controlling annual investments of approximately US$ 100 million.
Calculated operational costs of two group plants, a warehouse of finished products and four tire assembly centers.
Maintained and followed internal company controls in compliance with SOX.
Led monthly meetings to direct the plant regarding trends, in addition to participating in multifunctional groups to
provide a vision of the Industrial Costs area.
Reduced the time for calculating costs by 50%, having gone from 16 down to 8 hours to execute monthly closings.

3. Participated in the Strategic Business Team (TEN) composed of the Manufacturing Director and HR, Engineering,
Quality and Production Managers, the objective of which was to define the implementation of projects, cost
reduction methods and matters relating to business sustainability.
Implemented the Customs Regime of Industrial Bonded Warehouse (RECOF) that allowed for the automatic
customs clearance of imported items, eliminating the port inspection and resulting in annual savings of R$ 7 million.
Industrial Accounting Manager – Americana, SP (July/2005 - July/2007)
Reported to the Finance and Production Directors, being responsible for financial indicators and managing the
business unit’s strategic information, leading a team of 44 people.
Generated cost information for the Fabric Mill and Retread plant managers.
Encouraged the use of quality tools to improve performance (Lean and Brownpaper). In addition to reduce the
area’s monthly closing time, another benefit was eliminating process phases, simplifying processes and making
them safer in the Engineering Materials and Raw Materials Receiving areas.
Centralized activities of the Fixed Assets Control area, previously executed at each unit, improving process
controls and standardizations. Was able to centralize 80% of the Accounts Payable area, which was also executed
in four different points (three plants and one head office).
Was responsible for the Industrial Waste department and, with the Engineering area, was able to do the correct
environmental disposal of waste, obtaining the ISO14000 certification.
Created and implemented the “wave inventory” that served as a benchmark for other companies in the region, and
consisted of stopping the productive process according to its operational flow.
Controller – Industrial Products Division - Barueri, SP (Oct/2002 - June/2005)
Reporting to the General Manager and Finance Director for Latin America, led a team of 12 people.
Started up the Finance area with responsibilities that comprised five plants and a Distribution Center. Calculated
the costs of four of the five companies with average annual revenues US$ 120 million.
Provided information on margins and sales of products and clients to top management. Analyzed and approved
credits and the sales pricing in the local and export markets, complying with Transfer Price law and successfully
implemented the SOX law.
Started up a group company for the underwater hose segment, participating in everything from negotiating with the
construction company, obtaining licenses, creating a new company in the accounting systems to implementing
standards and procedures according to the Sarbanes Oxley law.
Reduced the inventory count execution time from eight (down) to three days by implementing the system that
included bar codes on finished products.
Controllership Manager (Apr/1998 - Sept/2002)
Reporting to the Plant Controller, led a team of 25 people. Was responsible for calculating operational costs of
seven group units and for maintaining and complying with internal company controls according to ISO 9001-2000.
Prepared the business plan costs for the next three years and participated in functional teams to reduce costs.
Gathered and prepared information to sell Engineering Products division.
Led various incorporation projects of other group companies, using the financial models adopted by Goodyear,
following international standards.
Executed the financial feasibility study of one of the warehouses and, following the results analysis, decided to
outsource activities that reduced annual costs by R$ 100 thousand.
Participated in a work group managing the change of the industrial plant’s energy grid, the goals and controls of
authorities following the blackout, avoiding government fines. The project won the Goodyear Spirit Award.
Regional Auditor Coordinator – Acting as Regional Manager for Latin America (Oct/1997 - Mar/1998)
Staff Regional Auditor (Senior) (Nov/1995 - Sept/1997)
Regional Auditor (Nov/1990 - Oct/1995)
Internal Auditor (Oct/1989 - Oct/1990)
Led multicultural teams in countries in Latin America, Europe and United States, in Finance, Production, IT, Sales
and Procurement areas. Participated in regional conferences having presented a speech in Sweden as a
representative for Latin America regarding cash & banking and warehousing, and audited the SAP supply chain
model in Norway during 1 month. Special investigations in fraud in countries such as: Argentina and Brasil.
Cost Analyst (Feb/1986 - Sept/1989)
Payroll Analyst (Sept/1983 - Jan/1986)
Payroll Assistant (Mar/1979 - Aug/1983)
[Started the career in 1979 as an Office Assistant at Comércio de Beneficiadora de Tecidos Pluche Ltda.]

4. ADDITIONAL INFORMATION
Brazilian, born in São Paulo, aged 55 (08/14/1960), married, one daughter.
Was Executive Director of Goodyear Pension Fund from August 31, 2005 to September 30, 2009.
Participated in various courses such as:
Prevention Business Corruption, CRA 2016
Performance Indicators, CRA 2016
Business Management, CRA 2016
Finances with Administrators, CRA 2016
Demonstration of comprehensive income ( DRA ), P&L Demonstration ( DRE ), Statement of changes in the net
worth ( DMPL ), CRC, 2013
Seminar about Corporative Governance, CRC, 2013.
Initial adoption of New Accounting Rules ( IFRS ), CRC, 2013
Impairment, CRC, 2013
And Other: Seminar IFRS Summit 2010 – Deloitte Oct/2010; Seminar International Rules CPC 37 – IOB Oct-
2010; Seminar Corporate Law Changes, Price Waterhouse&Coopers, 2009; Seminar on Balance Sheet
Translation to IFRS, Price Waterhouse&Coopers, 2009; Tax Incentives for Technological Innovation, Ernst &
Young, 2008; Mentoring, Multitalento, 2008; The Role of Leader as People Manager, HayGroup, 2008; and,
International Accounting, Integração Consultoria e Treinamento, 2005.
December / 2016