Beam Suntory Inc. Proposal July 8th, 2016

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Amy EvenAudit PartnerDeloitte & Touche LLP

Garrett BarnardAudit ManagerDeloitte & Touche LLP

Devika Sharma Audit Senior ManagerDeloitte & Touche LLP

Jay KarasAudit ManagerDeloitte & Touche LLP

Justin HajecAudit SeniorDeloitte & Touche LLP

Kathy NiezgodaAudit SeniorDeloitte & Touche LLP

Alexa HeydenberkAudit PartnerDeloitte & Touche LLP

Jude AmarasingheTax SpecialistDeloitte & Touche LLP

Ayaka FunasatoJ-SOX Specialist Deloitte & Touche LLP

Our Experienced Team

The TeamThe Team

Amy EvenUS - Chicago

23 years of experience, including 15 as a partner, working with large, complex, fast growing and internationally ranked companies.

Audit Partner

Alexa HeydenberkUS - Chicago

18 years of experience, including seven as partner – both as lead partner and in supporting roles

Audit Partner

Devika SharmaUS – Chicago

Over 12 years of experience in the manufacturing sector including three as director across the UK, Europe, Middle East and Asia Pacific

Audit Senior Manager

The TeamThe Team

Garrett Barnard, CPAUS - Chicago

8 years of experience with the manufacturing industry, including a lead role in the Dean Foods engagement.

Audit Manager

Justin HajecUS - Chicago

5 years of experience in the manufacturing industry, including a 2 year international role located at Deloitte Japan.

Audit Senior

Kathy Niezgoda, CPA, CISAUS - Chicago

5 years of employment with Deloitte & Touche LLP serving clients such as Dr. Pepper Snapple Group and Coca Cola Company. Certified Information Systems Auditor since 2005.

Audit Senior

The TeamThe Team

Jay KarasUS – Chicago

Over 9 years of employment with Deloitte including a 2 year leadership role located in Hong Kong.

Audit Manager

Specialists

Jude AmarasingheUS – Chicago

8 years of experience in international tax. Jude has worked with multinational Fortune 500 companies and has gained an experience in Japanese GAAP.

Tax Specialist

Ayaka FunasatoUS - Chicago

Fluent Japanese speaker with 10 years of employment at Deloitte. Ayaka worked at Deloitte Japan for 5 years where she served on the Suntory engagement prior to relocating to Chicago and has extensive knowledge of Japanese SOX.

Japanese SOX Specialist

The TeamThe Team

About us

The FirmThe Firm

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Our Core Beliefs

The FirmThe Firm

Deloitte Beam Suntory Inc.

The FirmThe Firm

Source: Deloitte Food and Beverage Sub Sector Brochure

The DifferenceThe Difference

Industry Expertise

Our engagement team has served the following clients in the past and present. These engagements have provided each team member with valuable and insightful knowledge to help make your audit experience effective and efficient.

Relationship AttestKraft Heinz Treehouse FoodsCoca Cola Anheuser Busch

Kellogg HeinekenLand O’Lakes Dole Food

PepsiCo Dr. Pepper/Snapple

The DifferenceThe Difference

The Deloitte Advantage - USI

The DifferenceThe Difference

• Common audit methodology that is well-structured, efficient and effective

• Effective inter-office communication arrangements• Partners and staff in network firms internationally that

understand the group’s business and have staff available to perform detailed on-site audit work with that experience

Deloitte Chicago

Deloitte Japan

The DifferenceThe Difference

Innovative new

products

Largercompetitors

Competitive market

Strengths Challenges

The PlanThe Plan

What we can help with Our approach

Doing business internationally brings risks associated with custom duties, international taxes and foreign currency fluctuations

Our specialized risk analysts and tax specialists can help evaluate the company risks using information technology and market data to provide suitable strategies to reduce the companies exposure

Help the company expand into emerging markets such as India, Brazil, Mexico etc.

Our high quality and talented valuation specialists and tax specialists can analyze the impact of new business ventures to provide a suitable audit for these ventures

Help optimize taxes involving conservation projects and philanthropic efforts

Our team will help the company to maximize the tax deductions involving these projects

Future mergers and acquisitions

Our highly effective audit and tax team at Deloitte can help provide a suitable service reviewing the accounting implications of this transaction

The PlanThe Plan

Semi-annual meetings with Audit Committee to discuss:

1.Audit scope and fees2.Semi-annual results3.Status of audit against audit plan4.Results of year-end audit

Annual Audit Timeline Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar

Audit planning ✔ ✔ ✔ ✔ ✔

Semi-annual Review/Risk Assessment ✔ ✔

ICFR – Understanding Controls ✔

Interim auditing procedures ✔ ✔ ✔

Year-end auditing procedures ✔ ✔ ✔

The PlanThe Plan

Proposed Audit FeesEstimated Hours/year 15,000

Hourly rate $170.00

Total Proposed Annual Fees $2,550,000

Estimated hours is calculated based on hours deemed necessary to complete each audit procedure

Hourly rate is calculated based on scope of audit, knowledge of the industry, and similar client engagements

The PlanThe Plan

Deloitte Audit Plus

Simplifies the transfer of knowledge and information, connects Deloitte professionals with global specialists, provides content adaptable to your engagement

Deloitte Connect Allows for a seamless and transparent interaction between our team and the client

Deloitte Analytics Helps clients understand their data and how to use it to their advantage

ICount Streamlines the inventory counting process by allowing users to use mobile devices

The PlanThe Plan

Risk Based Audit ApproachIn applying our audit approach for Beam Suntory Inc., we will:

The PlanThe Plan

Beam Suntory Inc. Specific Risk Assessment

US Market Structure

Volatile Global Markets

Foreign Currency Exchange Rates

Regulatory Standards and Tax Changes

Labor Costs

The PlanThe Plan

What does this all mean for you? A strong global reputation for excellent

customer service

Having a diverse local team working with you along every step of the audit process

We have the resources at hand to expand our project to other parts of the world if necessary

A vast knowledge and experience in industry standards and trends

Our local Chicago team is ready to meet with Beam Suntory Inc. at a moment’s notice today

The PlanThe Plan

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.

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© 2015. For more information, contact Deloitte Touche Tohmatsu Limited.

Questions?

SourcesSources

Jim Beam Whiskey Bottle

Beam Suntory Logo

https://topclassactions.com/lawsuit-settlements/lawsuit-news/50215-jim-beam-shot-class-action-handcrafted-claims/

http://salongourmet.sg/portfolio/wine-partner-beam-suntory/