SBV Forensics provides expert, multidisciplinary and, most of all, impartial private forensic services in the field of prevention, investigation or repair of irregular, unlawful and/or criminal conduct in a mostly financial-administrative context. In short: SPECIAL, administrative - financial - legal, INVESTIGATION and CONSULTANCY. The management of SBV Forensics consists of Dr.mr. Schaap CFE and mr.drs. M.G.J. de Gunst CFE. Our staff are accountants, economists en jurists specialized in different fields. For large and midsize companies, public sector organisations, financial institutions and criminal and civil lawyers, SBV Forensics offers overall forensic services and support: prevention, investigation and recovery of (financial) damages. If required, we act as expert-witnesses. Objectivity and impartialiality make the difference between suspicion and knowing for sure. Services rendered by SBV Forensics

In our view, the overall process of risk management consists of three stages: prevention, investigation and repair. It is a cyclic process, in which the nature of your problem determines the stage in which you start, as well as the number of stages we will run through with you. Naturally, we will carry out our activities in close consultation with you.

A short definition of the three main categories of our forensic services:

1.1 Preventive services
Furthering forensic awareness of unwanted phenomena such as fraud and corruption.

1.2 Investigative services
In case fraud is suspected or has actually taken place within your company, time is of the essence in order to limit possible damages effectively. However, acting too quickly can cause damage, although unintentionally. SBF Forensics is glad to be of service in the decision making process.

1.3 Reparative services
The evidence is clear: you know who was responsible and how much damage was done to your business. But that is not the end of the story, as unlawful conduct usually has its consequences, whether they are of a disciplinary, criminal or civil nature. We will be glad to support and guide you in taking further steps.

Preventive Services
'An open door may tempt a saint' the proverb reads. We believe that prevention must be aimed at both the saint and the open door. Therefore, we screen the backgrounds of (new) employees and focus our risk analysis on work processes and control measures. To SBV Forensics, prevention also means constantly feeling the pulse of the organisation. Having analyses carried out at regular intervals. The entire range of services we offer is at your disposal.

Investigative Services
Within the investigative services several choices can be made. By taking interviews and carrying out administrative investigations we try to determine - among other details - what exactly went wrong, how the event could take place and the extent of the losses incurred.

• Investigations of internal fraud (white and blue collar fraud);
• investigations of external horizontal fraud, e.g. insurance fraud and tenders;
• investigations of bankruptcy fraud and/or fraudulent acts in respect of creditors;
• investigations of environmental fraud, fraudulent claims for government subsidies and tax fraud;
• calculation of damage estimates, calculation of advantages or losses (mostly in combination with one or more of the elements mentioned before);
• to act as forensic expert in criminal or civil proceedings;
• to carry out counter-appraisals;
• extended due diligence investigations
• preparative policy investigations

Reparative Services
Just a few examples of the many services we offer in this category: asset tracing and recovery, drawing up binding agreements to pay back losses, and preparation of a registration procedure after detection of fraud.

Policy SBV Forensics
We give special attention to our professional services. Therefore, our working method clearly reflects our attitude towards customers: In our first contact with clients, we will check whether they have come to the right address. If we feel you need expertise we are not able to offer, we will recommend one of our competitors who can. We will investigate a possible conflict of interests and will also check whether your request for our services is justified. Acting thus, we are able to prevent unpleasant surprises at a later stage. The next step is a person-to-person talk. We will inform you about our range of services and will outline your problem as accurately as possible, as knowing the problem is often half the solution. Almost immediately after our talk, you will receive a (draft) letter of acceptance of the assignment, in which the problem definition is 'translated' into a concrete description of the assignment. This description will be amplified (operationalized) in phases of investigation. For each phase, we will provide a forecast of activities to be performed and to what purpose, the number of working hours involved, the time span and the costs involved. If necessary, we will also indicate how we will co-operate with other partners, such as your lawyer, the internal audit department etc. Our activities and the results thereof are subject to both legal and contractual duties of secrecy. As a standard procedure, we attach a copy of our general conditions to the letter of acceptance. If the assignment involves investigation activities, our clients will aways find enclosed a copy of our 'Investigation Rules. The latter outline the boundaries of our investigation activities as laid down in both legislation and case law. Immediately after receipt of a signed confirmation of assignment, we will start our investigation activities. In most cases, we request our principals to appoint a contact. We also make clear arrangements about administrations and other data bases to be examined, internal and external parties to be interviewed and other (investigation) activities to be performed. During the assignment we will frequently inform you about the state of the investigations and the results obtained so far, as well as of the remaining steps to be taken, the costs involved and the expected outcome. After finishing our investigation activities, we will discuss our (draft) report with you. If relevant, we will give our recommendations for measures to be taken in the future in a separate document. Each SBV Forensics report is accompanied by a Guide, containing general information for its users. As in some cases our reports are used as evidence in criminal or civil law procedures, we draw up our reports as may be expected from forensic experts. More specifically we pay attention to the criteria the Dutch High Court developed in the case HR 27-1-1998, NJ 1998, 404 concerning experts. These include the following questions:

• What are the expert's profession, education and experience?
• Does his expertise cover the subjects on which he gives his expert opinion?
• Which method was used by the expert?
• What is the reliability of the method used?
• Was the expert able to apply this method in a professional manner?

SBV Forensics' partners in action
SBV Forensics B.V. not only performs independent (investigation) activities, but also works with or for selected partners. By complementing each other's qualities in a synergetic process on a high professional level, the price clients pay for our services will never be excessively high.

Our partners in action are:

Crawford & Company (Nederland) B.V.
In case the assessment of (commercial) losses is required, we are glad to be able to use the services of Crawford & Company, an internationally operating loss adjustment agency. Crawford & Company distinguishes itself in offering innovative solutions to problems in the field of (among others) loss adjustment, taxation, claims management, risk analysis and healthcare. The experts of Crawford & Company do more than just draw up expert reports, and are at your disposal 24 hours a day for loss adjustment and restriction of damages. More information can be found on their website: www.crawco.nl

ECPS
ECPS is a small modern non-profit organisation focusing on high quality criminal investigation and education for the benefit of all parties which, through their activities, come into contact with criminal law or punitive elements. As ECPS forms an integrated part of the criminal law section of the law faculty of the Erasmus University Rotterdam, apart from the expertise of ECPS, also specific expertise within the Erasmus University can be called-in. Thus, broad and high quality investigations can be guaranteed. More information can be found on their website: www.erasmus-ecps.nl

Boertien Group
See our complianceservices. More information can be found on their website: www.boertiengroep.nl

FCAST B.V. Forensic Consultancy & Advice concerning Strategic Transitions
Consultancy/advice concerning strategic transitions of (foreign) law enforcement and judicial organisations the Dutch - or EU - government participates in, or contributes to. FCAST B.V. is located at the offices of SBV Forensics. Please refer to the contact information on this website.

VAT Partner
VAT Partner is a joint venture SBV Forensics participates in. VAT Partner offers expert support like (preventive) consulting and (exculpating) investigations to entrepreneurs and companies who are held legally responsible for VAT left unpaid by a former or later supplier or buyer (mostly abroad) in the chain of an international commercial transaction. VAT Partner can be contacted through SBV Forensics.

Advisory Board - SBV Forensics
The appointed task of the Advisory Board is to advise SBV Forensics about the main lines of its policy and about general aspects of forensic financial investigations. The board meets at least twice a year. The members of the Advisory Board are:

• Mr. J.A. Coster van Voorhout Justice Criminal division Arnhem Court of Justice
• Professor H. de Doelder Professor of criminal law at Erasmus Universiteit Rotterdam
• Mr. R. de Groot Justice Criminal division Arnhem Court of Justice
• J. Wilzing Former Chief of Police and Chief Constable of the IJsselland Police Department, former CEO of the Dutch Criminal Intelligence Division

Pro bono; socially responsible forensic investigations

'Socially responsible business practices' are gaining popularity. In literature, this phenomenon is defined and interpreted in different ways. In fact, companies willing to engage in socially responsible business practices do so because they want to make a difference for the environment, or national or international community. It is generally recognised that in serving the (inter)national community, the general interest of the public must be the leading principle. Moreover, socially responsible business practices are not the prerogative of large, (multi)national companies. Every company, large or small, can participate in its own way. SBV Forensics contributes to socially responsible business practices by donating a limited part of its annual capacity to activities which, due to the limited financial strength of the requesting party, will not engender regular commercial profits. The following criteria apply:

• The request/assignment must bear a certain social interest; from the perspective of SBV Forensics the general interest is of more importance than the personal interest of the requesting party;
• The limited financial strength of the requesting party/client would normally be an impediment;
• The execution of the requested activities by SBV Forensics must represent a significant surplus value because of the (multidisciplinary) specialist knowledge involved;
• The requested activities do not result in a conflict of interests with existing or former clients of SBV Forensics.

After hearing the requesting party, SBV Forensics shall examine the request, taking the criteria stated above into account. The outcome of this internal appraisal can lead to:

• A proposal to grant the request and to offer free services based on specific arrangements concerning the nature, scope, intensity and time span of the activities involved;
• A proposal to grant the request and offer services at strongly reduced prices, based on specific arrangements concerning the nature, scope, intensity and time span of the activities involved;
• A motivated decline of the request. This decision can not be appealed.

So far, requests have been granted to private parties in the sense that free advice was given. Also a reques for investigating was granted to:

• Stichting Vakantiefaciliteiten Militairen (Vafamil) (Foundation for Soldiers' Holiday Facilities)

Itinerary

Coming from Rotterdam
Take the right tube of the 'Drechttunnel' and immediately after that, leave the highway at exit 21 'Dordrecht'. At the end of the exit turn right, 'Centrum'. After passing underneath the railway bridge, take an immediate right turn.Turn left at the 'Centraal Station', turn right again after the bank. You have now reached your destination. SBV Forensics is on your left hand.

Coming from Breda / Roosendaal
After crossing the 'Moerdijkbrug' take exit 20, N3, 'Dordrecht /Papendrecht', continue in this direction. In Dordrecht, leave the highway at exit 'Werkendam'. At the end of the exit, turn left, 'Krommedijk'. After about 500 meters cross the railway level. Directly after that there is a roundabout, take the third exit 'Reeweg-Oost'. Continue in this direction for about 1100 meters until it crosses 'Singel'. Turn left at this cross road ('Ferdinand Bol'). You will find SBV Forensics after 300 meters on your right hand.

Coming from Utrecht / 's-Hertogenbosch
Take the A 15 'Rotterdam' at Gorinchem. On the A 15, take exit nr. 23 'Dordrecht/Papendrecht', at the end of the exit turn left ('N3'). Follow the N3 until you reach exit 'Werkendam', at the end of the exit turn left, 'Krommedijk'. After about 500 meters cross the railway level. Directly after that there is a roundabout, take the third exit 'Reeweg-Oost'. Continue in this direction for about 1100 meters until it crosses 'Singel'. Turn left at this cross road ('Ferdinand Bol'). You will find SBV Forensics after 300 meters on your right hand.