ease of doing business 151 Acknowledgments

Doing Business 2009 was prepared by a Alison Strong copyedited the manu- Contact details for local partners team led by Sylvia Solf, Simeon Djankov script. Gerry Quinn designed the report are available on the (through March 2008) and Penelope and the graphs. Kim Bieler assisted in the Doing Business website at Brook (from April 2008) under the gen- typesetting. Alexandra Quinn provided eral direction of Michael Klein. The team desktopping services. The online service http://www.doingbusiness.org comprised Teymour Abdel Aziz, Svetlana of the Doing Business database is man- Bagaudinova, Karim O. Belayachi, Mema aged by Ramin Aliyev, Felipe Iturralde Beye, Frederic Bustelo, César Chaparro Escudero and Graeme Littler under the Yedro, Maya Choueiri, Roger Coma- direction of Suzanne Smith. Cunill, Santiago Croci Downes, Marie De- We are grateful for valuable comments lion, Allen Dennis, Jacqueline den Otter, provided by colleagues across the World Alejandro Espinosa-Wang, Monica Fon- Bank Group and for the guidance of World seca Fernandez, Kjartan Fjeldsted, Elena Bank Group Executive Directors. Gasol Ramos, Carolin Geginat, Cemile The report was made possible by Hacibeyoglu, Jamal Haidar, Sabine Hert- the generous contribution of more than veldt, Palarp Jumpasut, Dahlia Khalifa, 6,700 lawyers, accountants, judges, busi- Jean Michel Lobet, Oliver Lorenz, Valerie nesspeople and public officials in 181 Marechal, Andres Martinez, Alexandra economies. Global and regional con- Mincu, Sushmitha Narsiah, Joanna Nasr, tributors are firms that have completed Dana Omran, Caroline Otonglo, Nadia multiple surveys in their various offices Ram, Rita Ramalho, Camille Ramos, around the world. Ivana Rossi, Yara Salem, Pilar Salgado- Quotations in this report are Otónel, Umar Shavurov, Larisa Smirnova, from Doing Business local partners un- Jayashree Srinivasan, Susanne Szymanski, less otherwise indicated. The names of Tea Trumbic, Caroline van Coppenolle, those wishing to be acknowledged in- Bryan Welsh, Justin Yap and Lior Ziv. Jan dividually are listed on the following Bezem, Sonali Bishop, Tara Sabre Collier, pages. Contact details are posted on the Sarah Iqbal, Alice Ouedraogo, Babacar Doing Business website at http://www Sedikh Faye and Jennifer Yip assisted in .doingbusiness.org. the months prior to publication. Oliver Hart and Andrei Shleifer pro- vided academic advice on the project. The paying taxes project was conducted in collaboration with Pricewaterhouse-​ Coopers, led by Robert Morris. 152 Doing Business 2009

GLOBAL CONTRIBUTORS Emel Haxhillari Malik Elkettas João Viegas de Abreu Kalo & Associates Elkettas International Consulana Allen & Overy LLP Shpati Hoxha Brahim Embouazza Miguel de Avillez Pereira APL Ltd Hoxha, Memi & Hoxha MCDConsulting Abreu Advogados Baker & McKenzie Erald Ibro Mohamed Lehbib Goubi Francisca de Oliveira Cleary Gottlieb Steen & Hamilton LLP Zig Consulting Firm Banque d’Algérie Associacão de Mulheres Empresarias da Província Hawkamah – The Institute for Corporate Governance Olsi Ibro Khaled Goussanem de Luanda (ASSOMEL) Zig Consulting Firm Law Firm Goussanem & Ius Laboris, Alliance of Labor, Employment, Benefits and Aloui Fernando F. Bastos Pensions Law Firms Ilir Johollari Faria de Bastos, Sebastião Samir Hamouda Lawyers without Borders Hoxha, Memi & Hoxha e Lopes - Advogados Cabinet d’Avocats Samir Associados Lex Mundi, Association of Independent Law Firms Perparim Kalo Hamouda Kalo & Associates Ana Fernandes PricewaterhouseCoopers Samy Laghouati Renata Leka PricewaterhouseCoopers PricewaterhouseCoopers Legal Services Gide Loyrette Nouel, Boga & Associates member of Lex Mundi Lourdes Caposso Fernandes SDV International Logistics Georgios K. Lemonis RCJE Advogados Nadia Larbaoui Associados The Adora Group Ltd (Freightnet) IKRP Rokas & Partners Bouchaib Law Firm Conceição Manita Ferreira Toboc Inc. Elton Lula Karine Lasne Kalo & Associates Rui C. Ferreira & Landwell & Associés - Guilhermina Prata REGIONAL CONTRIBUTORS Andi Memi PricewaterhouseCoopers Luís Folhadela Hoxha, Memi & Hoxha Legal Services Abu-Ghazaleh Legal KPMG Loreta Peci Michel Lecerf East Africa Law Society Fátima Freitas PricewaterhouseCoopers Landwell & Associés - Federación Interamericana de la Industria de la PricewaterhouseCoopers Fátima Freitas Advogados Ermira Pervizi Legal Services Construcción Brian Glazier IKRP Rokas & Partners Garcia & Bodan Adnane Merad EDI architecture Inc. Laura Qorlaze Etude de Me Kaddour Globalink Transportation & Logistics Worldwide LLP Adelaide Godinho PricewaterhouseCoopers Merad IKRP Rokas & Partners AG & LP Miranda Ramajj Narimane Naas Raul Gomes M&M Logistics Bank of Albania Gide Loyrette Nouel, member of Lex Mundi ATS Logistics Co. TransUnion International Ardjana Shehi Fériel Oulounis Blake Hinderyckx University of South Pacific Kalo & Associates Cabinet d’Avocats Samir CAE/CDC Shpresa D Hamouda Helder da Conceição José Elda Shuraja Maya Sator Instituto de Planeamento Hoxha, Memi & Hoxha Cabinet Sator e Gestão Urbana do Afghanistan Habibullah Peerzada Governo Provincial de ACCL International Sky Net Albania Mohamed Sator Luanda Najibullah Amiri Gerhard Velaj Cabinet Sator Afghanistan Banks Abdul Rahman Watanwal Victor Leonel Association MBC Construction Boga & Associates Marc Veuillot Ordem dos Arquitectos Silva Velaj Alleance advisory Maroc BearingPoint Albania Guiomar Lopes Boga & Associates Tarik Zahzah Bahauddin Baha Faria de Bastos, Sebastião Erjola Aliaj Agim Vërshevci Ghellal & Mekerba e Lopes - Advogados Supreme Court Associados IKRP Rokas & Partners Alimenti Naturali & PB Nabiha Zerigui A. Farid Barakzai Artur Asllani Cabinet d’Avocats Samir Paulette Lopes TNT International Express Elda Zaimi Tonucci & Partners Zig Consulting Firm Hamouda Faria de Bastos, Sebastião Amanda Galton e Lopes - Advogados Ledia Beçi Orrick, Herrington & Angola Associados Hoxha, Memi & Hoxha Algeria Sutcliffe Teresinha Lopes Branka Achari-Djokic José Rodrigues Alentejo Shahzad Haider Ilir Bejleri Faria de Bastos, Sebastião Son Group, Engineering Banque d’Algérie Câmara de Comércio e Afghanistan International Indústria de Angola e Lopes - Advogados Bank and Construction Salima Aloui Associados Fernando Barros Muslimul Haq Jona Bica Law Firm Goussanem & Chindalena Lourenco Aloui PricewaterhouseCoopers Afghanistan Banks Kalo & Associates Fátima Freitas Advogados Alain Brachet Association Rene Bijvoet Hadda Ammara Manuel Malufuene PricewaterhouseCoopers Bouchaib Law Firm SDV AMI International Abdul Wassay Haqiqi Logistics Ordem dos Arquitectos Haqiqi Legal Services Alban Caushi Khodja Bachir Pedro Calixto Ulanga Gaspar Martins Kalo & Associates SNC Khodja & Co. Saduddin Haziq PricewaterhouseCoopers Banco Privado Atlântico Afghanistan International Dorian Collaku Hassan Djamel Belloula Olainde Camache Josephine Matambo Bank Bank of Albania Cabinet Belloula AVM Advogados KPMG Rashid Ibrahim Ilir Daci Tayeb Belloula Maurice Campbell Filomeno Henrique C. A.F. Ferguson & Co. Kalo & Associates Cabinet Belloula Mendonça da Silva Crown Agents Yasin Khosti Besnik Duraj Adnane Bouchaib Ministerio Dos Caetano Capitão Transportes Society of Afghan Hoxha, Memi & Hoxha Bouchaib Law firm Architects and Engineers Centro de Apoio Manuel Nazareth Neto Sokol Elmazaj Fatma Zohra Bouchemla Empresarial- CAE Gaurav Lekh Raj Kukreja Attorney-at-Law Porto de Luanda Boga & Associates Nahary Cardoso Afghan Container Eduardo Paiva Transport Company Valbona Gjonçari Jean-Pierre Comunale Fátima Freitas Advogados SDV PricewaterhouseCoopers Boga & Associates Conservatória do Registro Zahoor Malla Mário A. Palhares Jola Gjuzi Arezki Djadour Predial de Luanda (1ª Globalink Logistics Group Banco de Negócios Kalo & Associates Gide Loyrette Nouel, Secção) T. Ud-Din A. Mirza Internacional member of Lex Mundi Esperança Costa A.F. Ferguson & Co. Vilma Gjyshi Alexandre Pegado Kalo & Associates Asmaa El Ouazzani Alexandre Pegado - Kevin O’Brien Landwell & Associés - Escritório de Advogados Alexandre Pegado - USAID/Bearing Point Anteo Gremi PricewaterhouseCoopers Escritório de Advogados Zig Consulting Firm Legal Services Acknowledgments 153

Jorge Leão Peres Cassandra Simmons Walter Keiniger Carlos Zima Joe Collins Banco Nacional Arthur Thomas Marval, O’Farrell & PricewaterhouseCoopers Clayton Utz, member of Mairal, member of Lex Lex Mundi Douglas Pillinger Thomas, John & Co. Mundi Armenia Marcus Connor Panalpina Charles Walwyn Santiago Laclau Artak Arzoyan Chang, Pistilli & Simmons Luis Filipe Pizarro PricewaterhouseCoopers Marval, O’Farrell & ACRA Credit Bureau Tim Cox AG & LP Marietta Warren Mairal, member of Lex PricewaterhouseCoopers Laurinda Prazeres Interfreight Ltd. Mundi Vardan Bezhanyan Yerevan State University Michael Daniel Faria de Bastos, Sebastião Hesketh Williams Guillermo Lalanne e Lopes - Advogados Estudio O’Farrell Gevorg Chakmishyan PricewaterhouseCoopers Associados Ministry of Labor PricewaterhouseCoopers Anne Davis Roslyn Yearwood Rodrigo Marchan Elisa Rangel Nunes GPM Aikanush Edigaryan Clayton Utz, member of ERN Advogados Integrity Commission Lex Mundi Antigua & Barbuda Agustín Marra Trans-Alliance Víctor Anjos Santos Alfaro Abogados Courtney Fowler Jenny Davis AVM Advogados Argentina EnergyAustralia Pablo Mastromarino PricewaterhouseCoopers Guilherme Santos Silva Dolores Aispuru Estudio Beccar Varela Gagik Galstyan Raymond Fang Abreu Advogados PricewaterhouseCoopers Gadens Lawyers José Oscar Mira Horizon 95 Isabel Serrão Lisandro A. Allende Central Bank Hayk Ghazazyan Brett Feltham KPMG Brons & Salas Abogados PricewaterhouseCoopers Jorge Miranda KPMG Maikel Steve Ana Candelaria Alonso Negre Clippers S.A. Mher Grigoryan Joan Fitzhenry Luanda Incubadora de Alfaro Abogados VTB Bank Baker & McKenzie Empresas Enrique Monsegur Vanesa Balda Clippers S.A. Sargis H. Martirosyan Mark Geniale Bento Tati Vitale, Manoff & Trans-Alliance Office of State Revenue, Guiché Único de Empresa Feilbogen Miguel P. Murray NSW Treasury Murray, Díaz Cordero & Davit Harutyunyan N’Gunu Tiny Mark Grdovich Gonzalo Carlos Ballester Sirito de Zavalía PricewaterhouseCoopers RCJE Advogados Asociados J.P. O’Farrell Abogados Blake Dawson Isabel Muscolo Vahe Kakoyan Isabel Tormenta Owen Hayford Ignacio Fernández Borzese Quattrini, Laprida & Investment Law Group LLC Guiché Único de Empresa TWR Abogados Asociados Clayton Utz, member of Karine Khachatryan Lex Mundi Agustina Caratti Alfredo Miguel O’Farrell Antigua and BearingPoint David Hing Barbuda PricewaterhouseCoopers Marval, O’Farrell & Mairal, member of Lex Rajiv Nagri PricewaterhouseCoopers Mariano Ezequiel Carricart Mitzie Bockley Mundi Globalink Logistics Group Fornieles Abogados Ian Humphreys Registrar, Intellectual Mariano Payaslian Artur Nikoyan Blake Dawson Property and Commerce Gustavo Casir GPM Trans-Alliance Office, Ministry of Justice Quattrini, Laprida & Eric Ip María Ximena Pérez Dirrocco Mikayel Pashayan Onward Business Rhodette F.C. Brown Asociados Marval, O’Farrell & The State Committee Consultants PTY LTD Phillips, Phillips & Pablo L. Cavallaro Mairal, member of Lex of the Real Property Doug Jones Archibald Estudio Cavallaro Mundi Cadastre Abogados Clayton Utz, member of Everett Christian Julio Alberto Pueyrredon Alex Poghossian Lex Mundi ABI Bank Ltd. Albert Chamorro PricewaterhouseCoopers Alpha Plus Consulting Alfaro Abogados Morgan Kelly Neil Coates Pablo Ramos Aram Poghosyan Ferrier Hodgson PricewaterhouseCoopers Julian A. Collados Comercial del Oeste Grant Thornton Amyot Accountant Mark Kingston Brian D’Ornellas Sebastián Rodrigo David Sargsyan Tradesafe Australia Pty. OBM International, Hernán Gonzalo Cuenca Alfaro Abogados Ameria cjsc Ltd. Antigua Ltd. Martínez Ignacio Rodriguez Gayane Shimshiryan Ricky Lee Vernon Edwards PricewaterhouseCoopers Legal Services PricewaterhouseCoopers Central Bank PricewaterhouseCoopers Freight Forwarding & Legal Services Deconsolidating Oscar Alberto del Río Nicolás Rossi Bunge Hakob Tadevosyan Central Bank Marval, O’Farrell & Grant Thornton Amyot John Lobban Phillip Jr. Isaacs Blake Dawson Mairal, member of Lex Matthew Tallarovic OBM International, Andrés Edelstein Mundi Antigua Ltd. PricewaterhouseCoopers PricewaterhouseCoopers John Martin Adolfo Rouillon Thomson Playford Alfred McKelly James Armen Ter-Tachatyan Joaquín Eppens The World Bank James & Associates Murray, Díaz Cordero & Ter-Tachatyan Legal and Mitchell Mathas Patricia Ruhman Seggiaro Business Consulting Deacons Efrain Laureano Sirito de Zavalía Marval, O’Farrell & Artur Tunyan Nick Mavrakis Caribbean Open Trade Diego Etchepare Mairal, member of Lex Support (USAID) PricewaterhouseCoopers Judicial Reform Project Clayton Utz, member of Mundi Lex Mundi Gloria Martin Fernando Fucci Sonia Salvatierra Australia Christie McGregor Francis Trading Agency Grant Thorton Marval, O’Farrell & Limited PricewaterhouseCoopers Ignacio Funes de Rioja Mairal, member of Lex Lucy Adamson Marscha Prince Funes de Rioja & Asociados, Mundi Clayton Utz, member of Mark Pistilli Lex Mundi PricewaterhouseCoopers member of Ius Laboris Jorge Sanchez Diaz Chang, Pistilli & Simmons Septimus A. Rhudd Claudia Gizzi Ecobamboo S.A. Matthew Allison Ann Previtera Veda Advantage Rhudd & Associates GPM Liliana Cecilia Segade PricewaterhouseCoopers Stacy A. Richards-Anjo María Laura González Quattrini, Laprida & Lynda Brumm John Reid Richards & Co. PricewaterhouseCoopers Asociados PricewaterhouseCoopers Office of State Revenue, NSW Treasury Alice N. Roberts Pablo González del Solar Miguel Teson David Buda Roberts & Co. PricewaterhouseCoopers Estudio O’Farrell RBHM Commercial Lawyers Bob Ronai Eduardo J. Viñales Alicia Castillo Import-Export Services Clare K. Roberts Pablo Grillo Ciocchini Pty. Ltd. Roberts & Co. Brons & Salas Abogados Funes de Rioja & Asociados, Alicia Castillo Wealthing member of Ius Laboris Group Luke Sayers Carl Samuel Fabián Hilal Joaquín Emilio Zappa Caterina Cavallaro PricewaterhouseCoopers Antigua Public Utility Campos, Etcheverry & Authority Asociados J.P. O’Farrell Abogados Baker & McKenzie Damian Sturzaker Octavio Miguel Zenarruza Gadens Lawyers Álvarez Prado & Asociados 154 Doing Business 2009

Mark Swan Ulla Reisch Vusal Gafarov Samir Nuriyev Gordon Major PricewaterhouseCoopers Urbanek Lind Schmied Baker & McKenzie - CIS, Ministry of Economic The Commonwealth of Legal Services Reisch Rechtsanwälte OG Ltd. Development the Bahamas, Ministry of Works & Transport Nick Thomas Friedrich Roedler Rashad Gafarov Movlan Pashayev Clayton Utz, member of PricewaterhouseCoopers Panalpina PricewaterhouseCoopers Shane A. Miller Lex Mundi Registrar General’s Ruth Rosenkranz Rufat Gasinov Tamer Pektas Department Simon Truskett Graf & Pitkowitz Baku Cargo Aral group Clayton Utz, member of Rechtsanwälte GMBH Michael Moss Lex Mundi Rizvan Gubiyev Givi Petriashvili Valuation and Business Heidi Scheichenbauer PricewaterhouseCoopers IFC License Unit of the David Twigg Austrian Institute for SME Ministry of Finance EnergyAustralia Research Abbas Guliyev John Quinn Baker & McKenzie - CIS, ACE Forwarding Caspian Wayne R. Munroe Megan Valsinger-Clark Georg Schima Ltd. Bahamas Bar Council Gadens Lawyers Kunz Schima Wallentin Karim N. Ramazanov Rechtsanwälte KEG, Arif Guliyev Ministry of Economic Donna D. Newton Andrew Wheeler member of Ius Laboris PricewaterhouseCoopers Development Supreme Court PricewaterhouseCoopers Stephan Schmalzl Rashad Gulmaliyev Gamar Rustamova Kevin Seymour David Zwi WallnöferSchmalzl- The State Register Service OMNI Law Firm PricewaterhouseCoopers Thomson Playford Rechtsanwälte of Real Estate Nailya Safrova Everette B. Sweeting Austria Ernst Schmidt Sabina Gulmaliyeva Swiss Cooperation Office Bahamas Electricity MGB Law Offices for the South Caucasus, Karin Schöpp Corporation Thomas Bareder Embassy of Switzerland Binder Grösswang Jeyhun Gurbanov Tex I. Turnquest OeNB Rechtsanwälte AGL Ltd. Suleyman Gasan ogly Department of Lands & Georg Brandstetter Suleymanov Surveys Benedikt Spiegelfeld Elchin Habibov Caspian Service Brandstetter Pritz & Cerha Hempel Spiegelfeld National Bank Partner International Bahrain Hlawati Faiq Haci-Ismaylov Construction Company Martin Eckel Birgit Vogt-Majarek INCE MMC Kamil Valiyev Khalid Abdulla e|n|w|c Natlacen Kunz Schima Wallentin Tameer Walderdorff Cancola Adil Hajaliyev McGrigors Baku Limited Rechtsanwälte KEG, Aysha Mohammed Rechtsanwälte GmbH member of Ius Laboris BM International LLC Murad Yahyayev Unibank Abdulmalik Tibor Fabian Lothar A. Wachter Arzu Hajiyeva Elham Ali Hassan & Binder Grösswang Wolf Theiss Ernst & Young Ismail Zargarli Associates Rechtsanwälte OMNI Law Firm Gerhard Wagner Samir Hasanov Khaled Hassan Ajaji Julian Feichtinger KSV 1870 Gosselin Ulviyya Zeynalova Ministry of Justice & Cerha Hempel Spiegelfeld MGB Law Offices Islamic Affairs Hlawati Irene Welser Zaur Huseynov OJSC Bakielektrikshebeke Mohammed Abdullah Al Sisi Andreas Hable Cerha Hempel Spiegelfeld Bahamas, the Hlawati Emin Huseynov Al Buainain Binder Grösswang Al Boainain Legal Services Rechtsanwälte Gerold Zeiler National Bank McKinney, Bancroft & Hughes Nawaf Bin Ebrahim Al Kalifa Rudolf Kaindl Schönherr Rechtsanwälte Faig Huseynov GmbH / Attorneys-at-Law Unibank Tropical Shipping Electricity & Water Koehler, Kaindl, Duerr Authority & Partner, Civil Law Jeyhun Huseynzada Kevin A. Basden Azerbaijan Hamed Mohamed Al Khalifa Notaries PricewaterhouseCoopers Bahamas Electricity Shirzad Abdullayev Corporation Ministry of Municipalities Susanne Kappel Zohrad Ismayilov & Agriculture Urban National Bank Kunz Schima Wallentin Association for Assistance Rodney W. Braynen Planning Rechtsanwälte KEG, Sabit Abdullayev to Free Economy Design Häus member of Ius Laboris Haider Hashim Al Noami OMNI Law Firm Dilyara Israfilova Registry of the Registrar Ministry of Municipalities Kraus & Co Eldar Adilzade BM International LLC General’s Office & Agriculture Affairs. Warenhandelsgesellschaft Municipal One Stop Shop mbH IFC Fakhiyar Jabbarov Craig G. Delancy Anar Aliyev IFC The Commonwealth of Mohammed Al Noor Florian Kremslehner the Bahamas, Ministry of IFC Al-Twaijri and Partners Dorda Brugger Jordis Gunduz Karimov Works & Transport Law Firm Rudolf Krickl Azer Amiraslan Aliyev Baker & McKenzie - CIS, Rochelle A. Deleveaux IFC Ltd. Mohammed Hasan Al PricewaterhouseCoopers Central Bank Zaimoor Nuran Karimov Ulrike Langwallner Aykhan Asadov Chaunece M. Ferguson Ministry of Industry & Deloitte & Touche LLC Schönherr Rechtsanwälte Baker & McKenzie - CIS, Mackay & Moxey Chambers Commerce GmbH / Attorneys-at-Law Ltd. Sahib Mammadov Amos J. Ferguson jr. Samer Al-Ajjawi Ismail Askerov Citizens’ Labour Rights Gregor Maderbacher Ferguson Associates & Ernst & Young MGB Law offices Protection League Brauneis Klauser Prändl Planners Abdulmajeed Ali Alawadhi Rechtsanwälte GmbH Kamil Mammadov Rufat Aslanli Anthony S. Forbes Electricity & Water Peter Madl National Bank Mammadov & Partners Authority Law Firm Bahamas Electricity Schönherr Rechtsanwälte Sabit A. Bagirov Corporation Fatima Alhasan GmbH / Attorneys-at-Law Elchin Mammadov Entrepreneurship Wendy Forsythe Qays H. Zu’bi Development Foundation MGB Law Offices Irene Mandl Import Export Brokers Ebtihal Al-Hashimi Austrian Institute for SME Samira Bakhshiyeva Vugar Mammadov Ltd. Ministry of Municipalities Research Deloitte & Touche LLC PricewaterhouseCoopers Higgs & Johnson & Agriculture Affairs. Wolfgang Messeritsch Municipal One Stop Shop Samir Balayev Rena Mammadova Graham, Thompson & Co. National Bank Unibank Deloitte & Touche LLC Shaji Alukkal Marguerita Müller Debi Hancock-Williams Panalpina Rana Dramali Faiq S. Manafov Williams Law Chambers Dorda Brugger Jordis Roseville Premium Unibank Bilal Ambikapathy Colin Higgs Alfred Nepf Residence Daniel Matthews Norton Rose Ministry of Finance Ministry of Works & Mehriban Efendiyeva Baker & McKenzie Transport Maaria Ashraf Michael Podesser Michael Wilson & Partners Farhad Mirzayev Hatim S. Zu’bi & Partners Ltd. Lennox Paton PricewaterhouseCoopers BM International LLC Mohammed R. Awadh Zaur Fati-Zadeh Ruslan Mukhtarov Bahrain Investors Center Ministry of Taxes BM International LLC Acknowledgments 155

Mohammed Mirza A. Hussain Tanjib-ul Alam Leatherex Footwear Ind. Kuksenko Ivan Gennadievich Hubert André-Dumont Bin Jaffer Dr. Kamal Hossain & Ltd. ARS Group McGuire Woods LLP Ministry of Municipalities Associates Qazi Mahtab-uz-Zaman & Agriculture Affairs. Gennadiy Glinskiy Christiaan Barbier Municipal One Stop Shop MD. Nurul Amin A.I.M Monsoor DICSA International Monard-D’Hulst Development Group of Lawyers Hussain Saleh Dhaif Constructions Ltd. S A Mortoza Thierry Bosly Mela Bahrain Oishi Trade Associates Alexandr Ignatov White & Case Mehedy Amin National Bank Michael Durgavich Development Sheikh Nurul Gilles Carbonez Al-Sarraf & Al-Ruwayeh Constructions Ltd. Antonina Ivanova McGuire Woods LLP Eva Quasem DICSA International Yousif A. Humood Saady Amin Amir & Amir Law Group of Lawyers Ortwin Carron Ministry of Finance Development Associates, member of Lex Monard-D’Hulst Constructions Ltd. Mundi Dmitry L. Kalechits Abdulwahid A. Janahi National Bank Koen Cooreman The Benefit Company Noorul Azhar A.F.M. Rahamatul Bari Nina Knyazeva Steven De Schrijver Government of Globe Link Associates Ltd Van Bael & Bellis Jawad Habib Jawad Bangladesh Businessconsult BDO Jawad Habib Md. Mahbubur Rahman Irina Koikova Amaury Della Faille Probir Barua Amiq Computer & PricewaterhouseCoopers Sara Jawahery Electronics DICSA International Elham Ali Hassan & Md. Halim Bepari Group of Lawyers Frank Dierckx Moinur Rahman Associates Halim Law Associate PricewaterhouseCoopers Aspect Ratio Creative Mikhail E. Kostyukov Ebrahim Karolia Sharif Bhuiyan Communication Attorney at Law David Du Pont PricewaterhouseCoopers Dr. Kamal Hossain & Ashurst Associates Al Amin Rahman Dmitry Labetsky Elie Kassis Al Amin Rahman & Businessconsult Jürgen Egger Agility Logistics Jamilur Reza Choudhury Associates Oksana Loban Monard-D’Hulst Aparup Chowdhury Mubeen Khadir M.A. Reza Ernst & Young Pierrette Fraisse Ernst & Young Ministry of Law, Justice Tailor4 and Parliamentary Affairs Sergei Logvinov SPF Finances - AGDP Mohammed Abdul Khaliq Ruma Leather Industries Krafttrans Kurt Grillet Tameer Badrud Doulah Ltd. Doulah & Doulah Ekaterina Lukyanova Altius Abdul-Haq Mohammed Advocates Deloar Siddique State Committee for Real Sandrine Hirsch Trowers & Hamlins M. Abu Bakar & Co. Estate Registration Nasirud Doulah Simont Braun Abdullah Mutawi Doulah & Doulah Shahriar Syeed Konstantin Mikhel Thomas Hürner Trowers & Hamlins Advocates V-Teac Fashion Pvt Ltd. Vlasova Mikhel & Partners National Bank Hassan Ali Radhi Shamsud Doulah S S Tex Link Alexei Nazarov Stephan Legein Hassan Radhi & Associates Doulah & Doulah Babla Topy National Bank Federal Public Service Advocates Hameed Yousif Rahma Vladimir Nemov Finance Ministry of Industry & Mohammad Firoz Mia Belarus DICSA Audit, Law & Luc Legon Commerce Ministry of Establishment Consulting Ivan Alievich PricewaterhouseCoopers Najma A. Redha Hasan Moin Ghani Vlasova Mikhel & Partners Magdalena Patrzyk Alexis Lemmerling Ministry of Municipalities Dr. Kamal Hossain & PricewaterhouseCoopers Berquin Notaires & Agriculture Affairs. Associates Yuri M. Alymov Municipal One Stop Shop National Bank Victor Plenkin Axel Maeterlinck K M A Halim National Bank Simont Braun Mohamed Salahuddin Upright Textile Supports Alexey Anischenko Mohamed Salahuddin Vlasova, Mikhel and Vassili I. Salei Philippe Massart Consulting Engineering Raquibul Haque Miah Partners LLC Borovtsov & Salei Law Sibelga Bureau Advocate & Attorneys Offices Law Firm Svetlana Babintseva MedicCleanAir Latifa Salahuddin DICSA Audit, Law & Sergei Senchuk Robert Meunier Qays H. Zu’bi Mirza Quamrul Hasan Consulting State Committee for Real Adviser’s Legal Alliance Estate Registration Notary E. Hugh Stokes Ron J. Barden Carl Meyntjens Hatim S. Zu’bi & Partners Abdullah Hasan PricewaterhouseCoopers Vitaly P. Sevroukevitch Dr. Kamal Hossain & Belarussian Scientific Ashurst Judith Tosh Vladimir G. Biruk Associates Industrial Association Dominique Mougenot Norton Rose Capital Ltd. Md. Nazmul Hasan Alexander Shevko Commercial Court Mons Robin Watson Bokemin Ltd. Protex International National Bank Didier Muraille The Benefit Company Kazi Rashed Hassan Ferdous Dmitry Bokhan Lubov Slobodchikova National Bank Adrian Woodcock Businessconsult Proactive National Bank Peter Neefs Norton Rose Ikhtiar Hossain Alexander Bondar Viktar Strachuk National Bank Hatim S. Zu’bi Businessconsult Overseas Business Deloitte & Touche Sabrina Otten Hatim S. Zu’bi & Partners Abdul Hamid Howlader Alexander Botian Sergey Strelchik PricewaterhouseCoopers Borovtsov & Salei Law Bangladesh Dhaka District Registry Valex Consult Panalpina World Office Offices Natalia Talai Transport N.V. Mohammad Abdul Wazed Vitaly Braginiec Mohammad Zeeshan Hyder Vlasova Mikhel & Partners Peter Rooryck Directorate of Land Lee, Khan & Partners Braginiec & Partners Records and Surveys Yuri M. Truhan Monard-D’Hulst Shariful Islam Aliaksandr Danilevich National Bank Md. Abdul Maleque Mian Danilevich Katrien Schillemans Abdullah Md Aminul Islam Alexander Vasilevsky PricewaterhouseCoopers Igor Dankov Credit Information City Apparel-Tex Co. Valex Consult Frédéric Souchon Bureau, Bangladesh Bank PricewaterhouseCoopers Samsul Islam Anna Yakubenko PricewaterhouseCoopers Vladimir Didenko Zainul Abedin Executive Magistrate PricewaterhouseCoopers Jan Van Celst A. Qasem & Co. / and Deputy Commissioner PricewaterhouseCoopers Vyacheslav Zhuk DLA Piper LLP PricewaterhouseCoopers Office Anton Dolgovechny IFC Mieke van den Bunder Munir Uddin Ahamed Mohammed Aminul Islam National Bank V-Sign Sweaters Ltd. PricewaterhouseCoopers Integrated Transportation Dmitry Dorofeev Belgium Business Advisors Services Ltd., Agent of Sohel Kasem National Bank Panalpina Allen & Overy LLP Ruben Van Impe A. Qasem & Co. / Marina Dymovich PricewaterhouseCoopers Cour de Cassation Van Impe Accountancy Borovtsov & Salei Law BVBA Offices 156 Doing Business 2009

Dirk Van Strijthem Innocent Sourou Avognon Dominique Taty Adrian Barrenechea Alejandro Peláez Kay PricewaterhouseCoopers Ministère de la Justice et FIDAFRICA / Bazoberry Indacochea & Asociados de la Legislation PricewaterhouseCoopers Criales, Urcullo & Suzy Vande Wiele Antezana Mariana Pereira Nava Loyens & Loeff Zachari Baba Body Chakirou Tidjani Indacochea & Asociados Cabinet SPA Baba Body, Agence Béninoise de Enrique Barrios Bart Vanham Quenum et Sambaou Promotion des Echanges Guevara & Gutiérrez S.C. Oscar Antonio Plaza Ponte PricewaterhouseCoopers Commerciaux Entidad De Servicios De Charles Badou Alexandra Blanco Información Enserbic S.A. Patrick Vercauteren Cabinet d’Avocat Charles Abdoul’ Azis Tidjani Guevara & Gutiérrez S.C. APL Badou Direction Générale des Julio Quintanilla Quiroga Impôts et des Domaines Francisco Bollini Roca Quintanilla & Soria, Soc. Reinout Vleugels Gabriel Bankole Ferrere Civ. Van Bael & Bellis Continental Bank Jean-Bosco Todjinou Ordre National des Walter B. Calla Cardenas Carlos Ramirez Arroyo Christian Willems Agnès A. Campbell Colegio Departamental de C.R. & F. Rojas, member of Loyens & Loeff Architectes et des Campbell & Associés Urbanistes Arquitectos de La Paz Lex Mundi Belize Eugene Capo-chichi Roger Tohoundjo Franklin Carrillo Diego Rojas Ministère des Transports Haute Cour de Justice PricewaterhouseCoopers C.R. & F. Rojas, member of Emil Arguelles et des Travaux Publics Lex Mundi Jose A. Criales Arguelles & Company LLC Fousséni Traoré Michèle A. O. Carrena FIDAFRICA / Criales, Urcullo & Fernando Rojas Rudy Castillo Tribunal de Première PricewaterhouseCoopers Antezana C.R. & F. Rojas, member of The Belize Bank Ltd. Instance de Cotonou Lex Mundi Konate Yacouba J. Christian Davila C. Gian C. Gandhi Dae Stores Limited France Transfo SD Arquitectos Mariela Rojas Entidad De Servicios De International Financial Johannès Dagnon Karen Yovana Egüez Palma Services Commission Zitty Sarl Información Enserbic S.A. Groupe Helios Afrique Ferrere Mirna Lara Donatien Adannou Zonon Pilar Salasar Armand Dakehoun Jeannine Forgues Eurocaribe Belize Shipping Chambre de Commerce et Bufete Aguirre Soc. Civ. Ministere des Mines, de d’Industrie du Benin Ferrere Services l’Energie et de L’eau Sergio Salazar-Machicado Russell Longsworth Nicolas Franulic Casasnovas Salazar, Salazar Dansou Bhutan Infocred - Servicio de Caribbean Shipping Imoteph Fernando Salazar-Paredes Agencies Ltd. Susan Collier Informacion Crediticia Jonathan Darboux BIC s.a. Salazar, Salazar Fred Lumor Orrick, Herrington & BCEAO Sutcliffe LLP Jose E. Gamboa T. Sandra Salinas Fred Lumor & Co. Fatimatou Zahra Diop Kincho Dorjee Colegio Departamental de C.R. & F. Rojas, member of Reynaldo F. Magana Arquitectos de La Paz Lex Mundi BCEAO Leko Packers Frontier International Michelle Giraldi Lacerda Raoul Rodolpho Sanjines Business Services Ltd. Henri Fadonougbo Ugyen Dorji PricewaterhouseCoopers Elizagoyen Tania Moody Tribunal de Premiere Thimphu City Corporation Sanjines & Asociados Soc. Instance Renato Goitia Machicao Barrow & Williams Laxmi Prasad Giri Civ. Abogados Francis Sètondji Fagnibo Hermes S.R.L. Patricia Rodriguez Bhutan National Bank Ltd Jennifer Shepard Ministère des Finances et Adriana Grizante de Almeida Belize Companies and Tharchin Lhendup SD Arquitectos de L’Economie PricewaterhouseCoopers Corporate Affairs Registry Ministry of Finance A. Mauricio Torrico Galindo Guy Médard Agbo Fayemi Ramiro Guevara Dan Roth S.N. Muruli Quintanilla & Soria, Soc. Ordre National des Guevara & Gutiérrez S.C. Civ. Sterling Freight Services Architectes et des Thimphu City Corporation Primitivo Gutiérrez Janelle Tillett Urbanistes Sangay Penjore Roberto Viscafé Ureña Guevara & Gutiérrez S.C. Eurocaribe Belize Shipping Jean Claude Gnamien Thimpu Municipal Co. PricewaterhouseCoopers Services Enrique F. Hurtado FIDAFRICA / Sonam Tshering Mauricio Zambrana Cuéllar Saidi Vaccaro PricewaterhouseCoopers Superintencia de Bancos y Infocred - Servicio de Ministry of Finance Entidades Financieras Arguelles & Company LLC Hermann Gnango Informacion Crediticia Sonam Wangchuk Marcelo Hurtado-Sandoval BIC s.a. Philip Zuniga FIDAFRICA / Ministry of Finance Barrister & Attorney- PricewaterhouseCoopers Salazar, Salazar Tshering Wangchuk Bosnia and at-Law Denis Hazoume Carlos Alberto Iacia Royal Court of Justice Herzegovina Continental Bank PricewaterhouseCoopers Benin Sonam P. Wangdi Sabina Buco Dominique Lales Jorge Luis Inchauste Ministry of Economic PricewaterhouseCoopers Jean-Claude Adandedjan Addax & Oryx Group Guevara & Gutiérrez S.C. Affairs Emir Corhodzić Continental Bank Paola Justiniano Arias Evelyne M’Bassidgé Tashi Wangmo DLA Piper Weiss -Tessbach Ganiou Adechy FIDAFRICA / Sanjines & Asociados Soc. Ministry of Labour and Civ. Abogados Mark Davidson Etude de Me Ganiou PricewaterhouseCoopers Human Resources Adechy PricewaterhouseCoopers Adeline Messou Cesar Lora Eurydice Adjovi FIDAFRICA / Bolivia PricewaterhouseCoopers Višnja Dizdarević Continental Bank PricewaterhouseCoopers Marić Law Office Fernando Aguirre Reynaldo Marconi O. Victoire Agbanrin-Elisha Severin-Maxime Quenum Bufete Aguirre Soc. Civ. Finrural Petros Doukas Cabinet d’Avocat Cabinet SPA Baba Body, Gonzalo Mendieta Romero IKRP Rokas & Partners Agbanrin-Elisha Quenum et Sambaou Carolina Aguirre Urioste Bufete Aguirre Soc. Civ. Estudio de Abogados Ezmana Hadziavdić Saïdou Agbantou Dakehoun Armand S. Raoul Mendieta Romero & Marić Law Office Cabinet d’Avocats Ministere des Mines, de Oswaldo Alvarez Wills Asociados l’Energies et de L’eau S&V Asociados S.R.L. Emin Hadzić Paul Agbonihoue Luis Meneses M. Marić Law Office SBEE Mohammed Rabiou Salouf Daniela Aragones Cortez Alpasur Sanjines & Asociados Soc. Senada Havić Hrenovica Chambre de Commerce et Jaime Merida Alvarez Jean-Paul T. Hervé Ahoyo d’Industrie du Benin Civ. Abogados LRC Credit Bureau Societe Beninoise Colegio Departamental de D’Energie Electrique Zakari Djibril Sambaou Jaime Araujo Camacho Arquitectos de La Paz Ismeta Huremović Ferrere Land Registry Office of Sybel Akueshson Alice Codjia Sohouenou Ariel Morales Vasquez the Sarajevo Municipal FCA Attorney-at-Law Raúl A. Baldivia C.R.& F. Rojas Abogados Court Baldivia Unzaga & Rafikou Alabi Didier Sterlingot Asociados Evany Oliveira Nusmir Huskić Cabinet Me Alabi SDV - SAGA PricewaterhouseCoopers Marić Law Office Dieu-Donné Mamert Assogba Elidie P. Bifano Haris Mesinović Cabinet Maître Adjai PricewaterhouseCoopers IFC Acknowledgments 157

Arela Jusufbasić Jack Allan Mutua Adriana Daiuto Rodrigo Matos Michael Guan Lawyers’ Office Bojana Tectura International Demarest e Almeida MBM Trading Lee Corporatehouse Tkalcic-Djulic, Olodar Botswana Advogados Associates Prebanic & Adela Eduardo Augusto Mattar Draganovic Alfred B. Ngowi Cleber Dal Rovere Peluzo Pinheiro Guimarães Nancy Lai University of Botswana Viseu Cunha Oricchio Advogados Lee Corporatehouse Muhidin Karšić Advogados Associates Law Office of Emir Rajesh Narasimhan Anneliese Moritz Kovačević Grant Thornton Eduardo Depassier Felsberg, Pedretti, Kin Chee Lee Loeser e Portela Mannrich e Aidar Lee Corporatehouse Emmanuel Koenig Godfrey N. Nthomiwa Advogados Advogados e Consultores Associates PricewaterhouseCoopers Administration of Justice Legais Roberta dos Reis Matheus Yew Choh Lee Vildana Mandalović Kwadwo Osei-Ofei Trench Rossi e Watanabe Walter Abrahão Nimir Junior Y.C. Lee & Lee Advocates & IKRP Rokas & Partners Osei-Ofei Swabi & Co. Advogados De Vivo, Whitaker, Castro Solicitors e Gonçalves Advogados Branko Marić Butler Phirie José Ricardo dos Santos Luz Teck Guan Lim Marić Law Office PricewaterhouseCoopers Júnior Evany Oliveira Ernst & Young Duarte Garcia, Caselli PricewaterhouseCoopers Emir Pasanović Nikola Stojanovic Kelvin Lim ABB (Pty) Ltd Guimarães e Terra DLA Piper Weiss -Tessbach Advogados Andrea Oricchio Kirsh K. Lim & Co. Juliana White Viseu Cunha Oricchio Edisa Peštek Roberta Feiten Silva Guillaume Madru Botswana Stock Exchange Advogados DLA Piper Weiss -Tessbach Veirano Advogados SDV Dave Williams Elidie P. Bifano Hasib Salkić Vanessa Felício Colin Ong Minchin & Kelly PricewaterhouseCoopers Interšped Veirano Advogados Dr. Colin Ong Legal Maria Fernanada Pecora Services Mehmed Spaho Brazil Thomas Benes Felsberg Veirano Advogados Law Office Spaho Felsberg, Pedretti, Bulgaria Pedro Aguiar de Freitas Fabio Luis Pereira Barboza Anisa Strujić Mannrich e Aidar Companhia Vale do Rio Viseu Cunha Oricchio Marić Law Office Advogados e Consultores Svetlin Adrianov Doce Legais Advogados Penkov, Markov & Partners Bojana Tkalčić-Djulić Antonio Aires Danielle Ferreiro Andréa Pitthan Françolin Nikolay Bandakov Lawyers’ Office Bojana Demarest e Almeida De Vivo, Whitaker, Castro Tkalcic-Djulic, Olodar Pinheiro Guimarães Kambourov & Partners Advogados Advogados e Gonçalves Advogados Prebanic & Adela Christo Batchvarov Durval Portela Draganovic Donizeet Andonio da Silva Rafael Frota Indio do Brasil PricewaterhouseCoopers DAS Consultoria Ferraz Loeser e Portela Mira Todorović-Symeonidi Advogados Ilian Beslemeshki IKRP Rokas & Partners Pedro Vitor Araujo da Costa Escritorio de Advocacia Gouvêa Vieira Pontifícia Universidade Georgiev, Todorov & Co. Selver Zaimović Escritorio de Advocacia Gouvêa Vieira Rafael Gagliardi Católica do Paraná Nikolai Bozhilov Law Office Spaho Unimasters Logistics Plc. Flavia Bailone Marcilio Demarest e Almeida Eliane Ribeiro Gago Botswana Barbosa Advogados Duarte Garcia, Caselli Stella Bozova Veirano Advogados Thiago Giantomassi Guimarães e Terra Stoeva, Kuyumdjieva & Staffnurse Bangu T. Lesetedi- Advogados Vitliemov Priscyla Barbosa Demarest e Almeida Keothepile Advogados Guilherme Rizzo Amaral Registrar of Companies, Veirano Advogados Emil Cholakov Michelle Giraldi Lacerda Veirano Advogados LM Legal Services Ltd. Trade Marks, Patents and Renato Berger PricewaterhouseCoopers Designs Tozzini Freire Advogados João Rodrigues Marta Del Coto Adriana Grizante de Almeida Veirano Advogados Landwell, John Carr-Hartley Camila Biral Armstrongs Attorneys PricewaterhouseCoopers Carlos Santos PricewaterhouseCoopers Demarest e Almeida Legal Services Rizwan Desai Advogados Enrique Hadad Santos Consulting Borislav Dimitrov Collins Newman & Co Richard Blanchet Loeser e Portela Camilla Sisti Advogados Landwell, Diba M. Diba Loeser e Portela Araújo e Policastro Advogados PricewaterhouseCoopers Minchin & Kelly Attorneys Advogados Mery Ellen Hidalgo Legal Services New Deal Claudio Taveira Guri Dobo Adriano Borges Kristina Dimitrova Pinheiro Neto Advogados Dobson and Company, De Vivo Whitaker e Castro Carlos Alberto Iacia Landwell, Certified Public Advogados PricewaterhouseCoopers Enrique Tello Hadad PricewaterhouseCoopers Accountants Daniel Bortolotto Christopher Jarvinen Loeser e Portela Legal Services Edward W. Fasholé-Luke II Cargo Logistics Pinheiro Neto Advogados Advogados Elina Dimova Luke & Associates Sergio Bronstein Esther Jerussalmy Marcos Tiraboschi LIC - Penkov, Markov & Partners Vincent Galeromeloe Veirano Advogados Araújo e Policastro Veirano Advogados TransUnion ITC Júlio César Bueno Advogados Fábio Tokars Lora Docheva PricewaterhouseCoopers Laknath Jayawickrama Pinheiro Neto Advogados Fernando Loeser Junta Comercial do Parana PricewaterhouseCoopers Paulo Campana Loeser e Portela Luiz Fernando Valente De Bogdan Drenski Advogados Paiva Georgiev, Todorov & Co. Bokani Machinya Felsberg, Pedretti, Pinheiro Neto Advogados Collins Newman & Co Mannrich e Aidar Marina Maccabelli Economou International Advogados e Consultores Demarest e Almeida José Wahle Shipping Agency Limited, Dineo Makati-Mpho Legais Advogados Veirano Advogados Varna Collins Newman & Co Plinio Cesar Romanini André Marques Eduardo Guimarães Georgy Georgiev Mercia Bonzo Makgaleme Banco Central Pinheiro Neto Advogados Wanderley Landwell, Chibanda, Makgaleme Renato Chiodaro Veirano Advogados PricewaterhouseCoopers & Co. Georges Louis Martens Filho Legal Services De Vivo Whitaker e Castro De Vivo, Whitaker, Castro Celso Xavier Finola McMahon Advogados e Gonçalves Advogados Demarest e Almeida Marieta Getcheva Osei-Ofei Swabi & Co. PricewaterhouseCoopers Centro Universitário Thiago Martins Advogados Diniar Minwalla Curitiba Araújo e Policastro Ralitsa Gougleva Brunei PricewaterhouseCoopers Fernanda Cirne Montorfano Advogados Djingov, Gouginski, Kyutchukov & Velichkov Claude A. Mojafi Escritorio de Advocacia Jose Augusto Martins Arkitek Ibrahim Ministry of Labour and Gouvêa Vieira Katerina Gramatikova Baker & McKenzie Danny Chua Home Affairs Gilberto Deon Corrêa Junior Dobrev, Kinkin & Laura Massetto Meyer Brunei Transporting Lyutskanov Mmatshipi Motsepe Veirano Advogados Pinheiro Guimarães Company Manica Africa Pty. Ltd. Sidinei Corrêa Marques Advogados Banco Central 158 Doing Business 2009

Iassen Hristev Roman Stoyanov Messan Lawson Augustin Mabushi Sandra D’Amico Dobrev, Kinkin & LIC - Penkov, Markov & Colette Lefebvre A & JN Mabushi Cabinet HR Inc. (Cambodia) Co., Lyutskanov Partners d’Avocats Ltd. Inspection du Travail Ginka Iskrova Margarita Stoyanova Jean Marie Mudende Louis-Martin Desautels Ido Leocaldie PricewaterhouseCoopers Kambourov & Partners Republique de Burundi DFDL Mekong Law Group Cabinet Bernardin Dabire Ministere de la Justice Angel Kalaidjiev Peter Takov Senaka Fernando Evelyne Mandessi Bell Kalaidjiev, Georgiev & Landwell, Bonaventure Nicimpaye PricewaterHouseCoopers Minchev PricewaterhouseCoopers Cabinet Ouedraogo & Intercontact Services, S.A. Legal Services Bonkoungou Rob Force Yabor Kambourov Bernard Ntahiraja Evelyne M’Bassidgé DFDL Mekong Law Group Kambourov & Partners Laura Thomas Cabinet Willy Rubeya LM Legal Services Ltd. FIDAFRICA / Stephane Guimbert Hristina Kirilova PricewaterhouseCoopers Tharcisse Ntakiyica The World Bank Group Svilen Todorov Kambourov & Partners Adeline Messou Barreau du Burundi Todorov & Doykova Law Phea Ham Lilia Kisseva Firm FIDAFRICA / Daniel Ntawurishira Chhun Vinita Law Office Djingov, Gouginski, PricewaterhouseCoopers SDV Transami - Groupe Matea Tsenkova Svay Hay Kyutchukov & Velichkov Oumarou Ouedraogo Bolloré Djingov, Gouginski, Acleda Bank Plc. Donko Kolev Kyutchukov & Velichkov Avocat à la Cour François Nyamoya Asta Bridge International Avocat à la Cour Kent Helmers Stefan Tzakov N. Henri Ouedraogo Indochina Research Ilya Komarevski Kambourov & Partners, Ministere des Finances et Déogratias Nzemba Landwell, du Budget Avocat à la Cour Naryth H Hour Attorneys at law B.N.G. PricewaterhouseCoopers François de Salle Ouedraogo Legal Services Maria Urmanova Laurent Nzeyimana Societe Nationale President du Conseil Tim Holzer Landwell, DFDL Mekong Law Group Boika Komsulova PricewaterhouseCoopers d’Electricite du Burkina d’Arbitrage CEBAC PricewaterhouseCoopers Legal Services Benewende S. Sankara Phillipe Pasquali Santhea Houn Dessislava Lukarova Miroslav Varnaliev Cabinet Maitre Sankara SDV Transami - Groupe Narita Logistics & Services/Panalpina Arsov Natchev Ganeva Unimasters Logistics Plc. Hermann Sanon Bolloré Dourng Kakada Ivan Markov Pavel Vitliemov Office Notarial Me Jean Prosper Ringuyeneza LIC - Penkov, Markov & Celestin Zoure Architecture et Economic Institute of Stoeva, Kuyumdjieva & Cambodia Partners Vitliemov Michel Sawadogo Construction (A.C.) May Kano Gergana Monovska Vera Yaneva Université de Willy Rubeya Acleda Bank Plc. Djingov, Gouginski, Penkov, Markov & Partners Ouagadougou Cabinet Willy Rubeya Kyutchukov & Velichkov Moussa Sogodogo Benjamin Rufagari Sakhan Khom Vladimir Natchev Burkina Faso Avocat à la Cour Deloitte & Touche Arbitration Council Arsov Natchev Ganeva Foundation Campene A Theophile Barterlé Mathieu Some Clémence Rwamo Yordan Naydenov Avocat à la Cour Ministère de la Justice Chhung Kong Fortune Bicaba DFDL Mekong Law Group Borislav Boyanov & Co. Thombiano Sylvain Dieudonne Bonkoungou Fabien Segatwa Violeta Nikolova EPURE Etude Me Segatwa Kheng Leang Arsov Natchev Ganeva Birika Jean Claude Bonzi Narita Logistics & Dominique Taty Gabriel Sinarinzi Services/Panalpina Darina Oresharova B. Thierry Compaoré FIDAFRICA / Cabinet Me Gabriel Experian Bulgaria EAD Ingenierie-Design- PricewaterhouseCoopers Sinarinzi Jean Loi Architecture PricewaterhouseCoopers Alexander Pachamanov Clément Toe Salvatore Sindayihebura Georgiev, Todorov & Co. Bernardin Dabire Général d’Electricité et SDV Transami - Groupe Janet H. Lueckenhausen Cabinet Bernardin Dabire Divers Bolloré Functional Engineering Yordanka Panchovska Georgiev, Todorov & Co. Laurent-Michel Dabire Fousséni Traoré Audace Sunzu Tayseng Ly Cabinet Bernardin Dabire FIDAFRICA / REGIDESO-Burundi HBS Law Firm & Miglena Peneva PricewaterhouseCoopers Consultants Georgiev, Todorov & Co. Jonathan Darboux BCEAO Bouba Yaguibou Cambodia Nimmith Men Vladimir Penkov Arbitration Council Penkov, Markov & Partners Denis Dawende Seydou Roger Yamba Chan Koulika Bo Foundation Office Notarial Me Jean Cabinet Maitre Sankara B.N.G. Galina Petkova Celestin Zoure Jacqueline Menyhart Arsov Natchev Ganeva Gilles Corneille Yaméogo Kate Bugeja B.N.G Sylvie Dembelé Barreau du Burkina Faso Arbitration Council Borislava Pokrass Foundation Eric Metayer Stoeva, Kuyumdjieva & Daouda Diallo Ousmane Prosper Zoungrana Narita Logistics & Keokolreak Buth Vitliemov Fisc Consulting Théophane Noël Zoure Services/Panalpina International Vanna & Associates Law Gerdana Popova Office Notarial Me Jean Firm Long Mom Georgiev, Todorov & Co. Fatimatou Zahra Diop Celestin Zoure RAF International BCEAO Huot Chea Forwarding Inc. Nikolav Radev Burundi The World Bank Dobrev, Kinkin & Jean Claude Gnamien Kaing Monika Lyutskanov FIDAFRICA / Bireha Audace Michael Cheah The Garment PricewaterhouseCoopers Banques-Microfinance- Saggara Corporation Manufacturers Nevena Radlova Gestion immobilière Association in Cambodia Stoeva, Kuyumdjieva & Hermann Gnango Phanin Cheam Vitliemov FIDAFRICA / Joseph Bahizi Municipality of Phnom Laurent Notin PricewaterhouseCoopers Banque de la République Penh Bureau of Urban Indochina Research Alexander Rangelov du Burundi Affairs PricewaterhouseCoopers Sibi Desire Gouba Ry Ouk Office Notarial Me Jean Sylvestre Banzubaze Rithy Chey Bou Nou Ouk & Partners Anna Saeva Celestin Zoure Avocat au barreau du B.N.G Borislav Boyanov & Co. Burundi Phan Phalla Issaka Kargourou Boyan Chhan Supreme National Stela Slavcheva Maison de l’entreprise du Emmanuel Hakizimana Indochina Research Economic Counsel Aspolly Carrass Burkina Faso Cab. D’Avocats-Conseils International Ltd. Ngov Chong Pisetha Pin Barthélémy Kere Dominik Kohlhagen PricewaterhouseCoopers Samnang CRM Company Violeta Slavova Cabinet d’Avocats Chercheur au Laboratoire Limited Experian Bulgaria EAD Barthélemy Kere Brennan Coleman d’Anthropologie Juridique DFDL Mekong Law Group de Paris Soleil Della Pong Irina Stoeva Gilbert Kibtonre HR Inc. (Cambodia) Co., Stoeva, Kuyumdjieva & CEFAC Ltd. Vitliemov Acknowledgments 159

Sour Por Philippe Fouda Fouda Dominique Taty Kim Wood Fernando Aguiar Monteiro Global Link Service Pte BEAC FIDAFRICA / PricewaterhouseCoopers Advogados Associados Ltd. PricewaterhouseCoopers Caroline Idrissou-Belingar Cape Verde Ricardo Cláudio Monteiro Sovannorak Rath BEAC Charles Tchuente Gonçlaves National Bank Cabinet Nyemb Palácio de Justiça do Angoh Angoh Jacob Hermínio Afonso PricewaterhouseCoopers Tribunal da Comarca da Kuntheapini Saing Nico Halle & Co. Law Firm Jude Yong Yeh Praia Arbitration Council Cabinet CADIRE Janira Hopffer Almada Paul Jing Milton Paiva Foundation D. Hopffer Almada E Jing & Partners D. Hopffer Almada E Denora Sarin Canada Associados Henri Pierre Job Associados Sarin & Associates David Bish Nandixany Andrade Cabinet d’Avocats Henri Carlos Gregorio Lopes Pereira Chanthy Sin Job Goodmans LLP Arnaldo Silva & Goncalves Linex Associados Serge Jokung Jay A. Carfagnini Conservatoria de Registos Sorya Sin Cabinet Maître Marie Goodmans LLP Vera Andrade Predial Comercial & CWV Advogados Automoveis SHA Transport Express Andrée NGWE Allan Coleman Co. Ltd. Jean Aime Kounga Osler, Hoskin & Harcourt Braz de Andrade Eldetrudes Pires Neves Billie Jean Slott Cabinet d’Avocats Abeng LLP Firma Braz de Andrade Araújo, Neves, Santos Sciaroni & Associates Roland & Miranda, Advogados David Cooper Mary Braz de Andrade Associados Lor Sok Kumfa Jude Kwenyui Borden Ladner Gervais LLP Firma Braz de Andrade Armando J.F. Rodrigues Arbitration Council Juris Consul Law Firm Gilles Demers Susana Caetano Foundation PricewaterhouseCoopers Ariane Marceau-Cotte Groupe Optimum PricewaterhouseCoopers José Rui de Sena Chamnan Som Cabinet Maître Marie Jeremy Fraiberg Vasco Carvalho Oliveira Cambodian Federation of Andrée NGWE Agência de Despacho Osler, Hoskin & Harcourt Ramos aduaneiro Ferreira e Sena Employers and Business LLP Engic Associations Danielle Mbape Lda Jing & Partners Anne Glover Ilíldio Cruz Sorphea Sou Tito Lívio Santos Oliveira Blake, Cassels & Graydon, Gabinete de Advocacia Ramos Arbitration Council Alain Serges Mbebi Cabinet CADIRE member of Lex Mundi Consultoria e Engic Foundation Procuradoria Juridica Yoine Goldstein David Symansky Augustin Yves Mbock Keked Henrique Semedo Borges Cabinet CADIRE McMillan Binch Zacarias De Pina Advogado HR Inc. (Cambodia) Co., Mendelsohn ENGEOBRA Ltd. Clarence Mireille Moni Nseke Arnaldo Silva Steven Golick Victor Adolfo de Pinto Osório Michael Tan Epse Etame Arnaldo Silva & Attorney-at-Law RAF International Cabinet Maitre Elise Pamela S. Hughes Associados Forwarding Inc. Lottin Blake, Cassels & Graydon, Jorge Lima Delgado Lopes Maria Fernanda Silva Ramos member of Lex Mundi Vann Tho Bérangère Monin Núcleo Operacional da BCA - Gabinete Juridico Sociedade de Informação Acleda Bank Plc FIDAFRICA / Andrew Kent Mario Alberto Tavares PricewaterhouseCoopers McMillan Binch João Dono Janvibol Tip Municipality Jean Jacques Moukory Eyango Mendelsohn João Dono Advogados Tip & Partners João Carlos Tavares Fidalgo Cabinet Maitre Elise Matthew Kindree Ana Duarte Iv Visal Banco Central Lottin Baker & McKenzie LLP PricewaterhouseCoopers Electricite du Cambodge Elsa Tavazes Raoul Mouthe Joshua Kochath John Duggan Sal Viseth CWV Advogados Nimba Conseil Comage Container Lines PricewaterhouseCoopers Sal Chantha Aimé Ndock Len Jorge Lima Teixeira Susan Leslie Djassi Fonseca Architect Cameroon M & N Law Firm, cabinet First Canadian Title NOSi d’avocats Tereza Teixeira B. Amado Charles Magerman Florentino Jorge Fonseca Jesus Mobeh Andre Marcelin Ndoum Amado & Medina Baker & McKenzie LLP Municipalidade Praia Maersk S.A. Etude de notaire Wo’o Advogadas Thomas O’Brien Paulo Godinho Gilbert Awah Bongam Isidore Baudouin Ndzana Leendert Verschoor PricewaterhouseCoopers PricewaterhouseCoopers Achu and Fon-Ndikum Law FIDAFRICA / PricewaterhouseCoopers Firm PricewaterhouseCoopers Alfred Page Eduardo Nascimento Gomes Borden Ladner Gervais LLP Central African Richard Batchato Simon Pierre Nemba Empresa Pública de Electricidade e Água Republic Service du Cadastre Cabinet Maître Marie John Pirie David Boyo Andrée Ngwe Baker & McKenzie LLP Joana Gomes Rosa Richard Anokonayen Jing & Partners Julius Ngu Tabe Achu Sam Rappos Advogada Ministerie de la fonction Publique Anne Marie Dibounje Jocke Achu and Fon-Ndikum Law Bruce Reynolds Agnaldo Laice Firm Max Symphorien Babdiba Cabinet Maitre Elise Borden Ladner Gervais LLP Maersk Line Lottin Marie-Andrée Ngwe Club OHADA Damian Rigolo Jose Manuel Fausto Lima Cabinet Maître Marie Jean Christophe Bakossa Paul Marie Djamen Osler, Hoskin & Harcourt Electra Praia Andrée NGWE L’Ordre Centraficain des BICEC LLP Ana Denise Lima Barber Mbah Martin Njah Architectes Laurent Dongmo Paul Robinson CWV Advogados Nico Halle & Co. Law Firm Emile Bizon Jing & Partners Corporations Canada Antonio Lopes Pierre Njigui Cabinet Tiangaye - Ivonne Egbe Kelly Russell PricewaterhouseCoopers Université de Bangui Services des Domaines ABB Cameroon PricewaterhouseCoopers Maria de Fatima Lopes Varela Michel Desprez Patrice Guy Njoya Evariste Elundou Paul Schabas Banco Central de Cabo SDV Centrafrique - Groupe Maersk S.A. Cabinet Maître Marie Verde Bolloré Andrée Ngwe Blake, Cassels & Graydon, Lucas Florent Essomba member of Lex Mundi Ricardo Martins Maurice Dibert- Dollet Jacques Nyemb Cabinet Essomba & Irina Schnitzer Electra Ministère de la Justice Associés Cabinet Nyemb Davis LLP Paulo Noel Martins Bertin-Rufin Dimanche Christian O’Jeanson Jean Pierre Eyoum Nicholas Scheib Prime Consulting Group Ministère des Finances, Maersk S.A. Mandengue McMillan Binch João M.A. Mendes Direction Générale des Etude Notariale Eyoum André-Marie Owono Mendelsohn AUDITEC - Auditores & Impôts et des Domaines Mandengue Cabinet Nyemb SDV Consultores Christiane Doraz-Serefessenet Atsishi Fon Ndikum Blaise Talla Carlos Pereira Modesto Secrétaire Générale de la Achu and Fon-Ndikum Law Sharon Vogel Chambre des Notaires Cabinet Juridique Mouthe Borden Ladner Gervais LLP Modesto - Despachante Firm & Associes SARL 160 Doing Business 2009

Marie-Edith Douzima-Lawson Chile Edmundo Rojas García Leo Ge Luke Wang Cabinet Douzima Conservador de Bienes Global Star Logistics Co. Shanghai Deso Industry &Ministère de la fonction Angie Armer Rios Raíces de Santiago Ltd. Co., Ltd publique Alvarez Hinzpeter Jana Alvaro Rosenblut Alex Gee Waynex Industrial Co., Ltd. Energie Centrafricaine Sandra Benedetto Albagli Zaliasnik Shanghai Pegasus Cassie Wong (ENERCA) PricewaterhouseCoopers Abogados Materials Co., Ltd. PricewaterhouseCoopers Philippe Fouda Fouda Jorge Benitez Urrutia Carlos Saavedra Alexander Gong Kent Woo BEAC Urrutia & Cía Cruz & Cia. Abogados Baker & McKenzie Kingson Law Firm Dolly Gotilogue Jimena Bronfman Adriana Salias Kejun Guo Annie Xun Isidore Grothe Guerrero, Olivos, Novoa y Redlines Group DeHeng Law Offices Errázuriz Qing Yang Ministère des Finances et Martín Santa María O. Felix Hu Yang Fit Co., Ltd. du Budget Héctor Carrasco Guerrero, Olivos, Novoa y Shanghai Meiyao Aviation Gabriel Houndoni Superintendencia de Errázuriz Co., Ltd. Bill Yao Club OHADA Bancos e Instituciones Simple Technic Co., Ltd. Financieras Carlos Saveedra Simon Huang Caroline Idrissou-Belingar Cruz & Cía Abogados LehmanBrown Susan Ye Paola Casorzo BEAC KPMG Huazhen Philippi, Yrarrazaval, Esteban Tomic Haining XinGuangYuan Noel Kelembho Pulido & Brunner Cruz & Cia. Abogados Lighting Co., Ltd. Jerry Ye Orrick SDV - Groupe Bolloré Andrés Chirgwin Jorge Valenzuela Kone Jerry Bouna Loumandet Chrésia Alvarez Hinzpeter Jana Philippi, Yrarrazaval, Zhejiang Gangzida Jonathan You Pulido & Brunner Industry & Trade Co., Ltd. Orrick, Herrington & Etude Notariale Camilo Cortés Zhou Jianming Sutcliffe LLP Jean Paul Maradas Nado Alessandri & Compañía Sebastián Valdivieso Yrarrázaval, Ruiz - Tagle, Ningbo Jingcheng Meter Xianghau Yu Ministere de l’Urbanisme Sergio Cruz Goldenberg, Lagos &Silva John T. Kuzmik Shanghai Xu Xiao Qing Law Anasthasie Mbo-Gaudeuille Cruz & Cia. Abogados Osvaldo Villagra Baker Botts LLP Office Chambre de Commerce José Ignacio Díaz d’Industrie des mines et de PricewaterhouseCoopers John Kuznik Xianghua Yunge L’artisanat Yrarrázaval, Ruiz- Shanghai Xu Xiao Qing Law Tagle,Goldenberg,Lagos Arturo Yrarrázaval Baker Botts LLP Covarrubias Office Serge Médard Missamou & Silva Jony Lee Yrarrazaval, Ruiz - Tagle Libin Zhang Club OHADA Sanli Group Cristián S. Eyzaguirre Goldenburg, Lagos & Silva Baker Botts LLP Yves Namkomokoina Eyzaguirre & Cía. Berry Lin Sebastián Yunge Yi Zhang Magistrat, Commerce Silvio Figari Napoli SDV Ltd. Tribunal Guerrero, Olivos, Novoa y King & Wood PRC Lawyers Databusiness Errázuriz Zhiqiang Liu Jean Baptiste Nouganga Johnson Zheng Cristian Garcia-Huidobro Rony Zimerman M. King & Wood Bureau Comptable Fiscal - Xiamen All Carbon Cabinet Nouganga Boletin Comercial Alvarez Hinzpeter Jana Lucy Lu Corporation Juan Pablo Gonzalez M. King & Wood Bako Sah China Colombia Architect Guerrero, Olivos, Novoa y George Luo Errázuriz Russell Brown Pinsent Masons Carlos Alcala Chad Mauricio Hederra LehmanBrown Mikkaworks Organics José Lloreda Camacho Cruz & Cía Abogados & Co. Abdelkerim Ahmat Robin Cai Nicky Ning SDV Javier Hurtado BNP Service Luoyang Chundi Import & Mauricio Angulo Camara Chilena de la Rico Chan Export Co., Ltd. Computec - DataCrédito Oscar D’Estaing Deffosso Construccion FIDAFRICA / Baker & McKenzie Nonnon Pan Patricia Arrázola-Bustillo PricewaterhouseCoopers Fernando Jamarne John Chan Medplus Inc. Gómez-Pinzón Abogados Alessandri & Compañía Baba Dina Fuzhou Relax Co., Ltd. Catherine Rown Luis Alfredo Barragán Stat N'Djaména Didier Lara Rex Chan Brigard & Urrutia, member PricewaterhouseCoopers Han Shen of Lex Mundi Mahamat Djibrine PricewaterhouseCoopers Davis Polk & Wardwell Pablo Barraquer-Uprimny STD León Larrain Yixin Chen Cathy Shi Brigard & Urrutia, member Baker & McKenzie (Cruzat, Davis Polk & Wardwell N’Doningar Djimasna Ortúzar y Mackenna Orrick, Herrington & of Lex Mundi Faculté de Droit, Ltda.) Caro Chen Sutcliffe LLP Université de N’Djamena Guillermo Hernando Bayona Enrique Munita Dniya Ornaments Co., Ltd. Frank Shu Combariza Philippe Fouda Fouda Philippi, Yrarrazaval, Lisa Chen Paul Hasting Notaria 44 de Bogotá BEAC Pulido & Brunner Jiahua Co. Jessie Tang Juliana Bazzani Botero Caroline Idrissou-Belingar Cristian Olavarria Jie Chen Global Star Logistics Co. José Lloreda Camacho BEAC Philippi, Yrarrazaval, Jun He Law Offices, member Ltd. & Co. Narcisse Madjiyore Dongar Pulido & Brunner of Lex Mundi Youshan Tang Juan Guillermo Becerra Gerardo Ovalle Mahns Barry Cheung Ningbo Flight Rigging & PricewaterhouseCoopers Issa Ngarmbassa Tool Co., Ltd. Etude Me Issa Ngar mbassa Yrarrázaval, Ruiz-Tagle, KPMG Huazhen Claudia Benavides Goldenberg, Lagos &Silva Emily Tang Nissaouabé Passang Bolivia Cheung Gómez-Pinzón Abogados Luis Parada Hoyl Orrick, Herrington & Etude Me Passang KPMG Huazhen Nicolás Botero Bahamondez, Alvarez & Sutcliffe LLP Taylor Chuang Holguín, Neira & Pombo Nicolas Ronzié Zegers Lu Terry Innovation Medical Abogados FIDAFRICA / Pablo Paredes Shenyang Longyuan Group PricewaterhouseCoopers Instrument Co., Ltd. Carlos Rodríguez Calero Albagli Zaliasnik Co., Ltd. Yw Chung PricewaterhouseCoopers Gilles Schwarz Abogados Wafangdian Yushi Energy Baker Botts LLP SDV Beatriz Recar Co., Ltd. Maria Paula Camacho Dominique Taty Baker & McKenzie (Cruzat, Tony Diao Cámara Colombiana de la Celia Wang Construcción FIDAFRICA / Ortúzar y Mackenna Shaughnessy Holdings Ltd. PricewaterhouseCoopers PricewaterhouseCoopers Ltda.) Wayne Forfine Bibiana Camacho Fenghe Wang Cavelier Abogados Nadine Tinen Tchangoum Sebastián Riesco Forfine Marketing & Dacheng Law Offices FIDAFRICA / Eyzaguirre & Cía. Service Carolina Camacho William Wang PricewaterhouseCoopers Wei Gao Posse Herrera & Ruiz Claudio Rivera PricewaterhouseCoopers Sobdibé Zoua Carey y Cía Ltda. ZY & Partners Darío Cárdenas Law Firm SCPP Cárdenas & Cárdenas Acknowledgments 161

Natalia Caroprese José Roberto Sáchica Méndez Arly Khuty François Lavanant Andrés López Baker & McKenzie Baker & McKenzie Francis Lugunda Lubamba SDV BLP Abogados Felipe Cuberos Paula Samper Salazar Cabinet Lugunda Lubamba Emmanuel Le Bras Ivannia Méndez Rodríguez Prieto & Carrizosa S.A. Gómez-Pinzón Abogados Angèle Mabondo Ngoyi FIDAFRICA / Oller Abogados PricewaterhouseCoopers María Helena Díaz Méndez Felipe Sandoval Villamil Cabinet Masamba Jorge Montenegro Bruno Ossebi PricewaterhouseCoopers Gómez-Pinzón Abogados Nkusu Makengo SCGMT Arquitectura y Cabinet Essou Diseño Jose Duran José Luis Suárez Cabinet Masamba Chimène Prisca Nina Pongui Eduardo Montoya Solano Excellentia Strategic Gómez-Pinzón Abogados Babala Mangala Etude de Me Chimène Superintendencia General Lucas Fajardo-Gutierrez Raúl Alberto Suárez Arcila GTS Express Prisca Nina Pongui de Entidades Financieras Brigard & Urrutia, member Jose Alejandro Torres Roger Masamba Makela of Lex Mundi Roberto Prota Cecilia Naranjo Posse Herrera & Ruiz Avocat Doyen de Faculté SDV LEX Counsel Gustavo Florez Beatriz Uribe Botero Jean Paul Matanga Sociedad Portuaria Costa Rica Pedro Oller Regional de Cartagena Cámara Colombiana de la Cabinet Mwaka & Oller Abogados Construcción Associates Carlos Fradique-Méndez Bufete Facio & Cañas, Ramón Ortega Claudia Vargas Paulin Mbalanda Brigard & Urrutia, member member of Ius Laboris & PricewaterhouseCoopers of Lex Mundi PricewaterhouseCoopers MBM Conseil Lex Mundi Marianne Pál - Hegedüs Diego Vega Didier Mopiti Alejandro Antillon Ana Giraldo Aguilar Castillo Love Prieto & Carrizosa S.A. PricewaterhouseCoopers MBM Conseil Pacheco Coto Legal Services Andrea Paniagua Santiago Gutiérrez Louman Mpoy Carlos Barrantes Alberto Zuleta PricewaterhouseCoopers José Lloreda Camacho Cabinet Mpoy - Louman & PricewaterhouseCoopers Gómez-Pinzón Abogados Associés Felix Pecou Johnson & Co. Alejandro Bettoni Traube Jean Bosco Mwaka Japdeva Caribbean Port Viviana Hernández Grajales Comoros Doninelli & Doninelli Authority Cámara Colombiana de la Cabinet Mwaka & - Asesores Jurídicos Construcción Harimia Ahmed Ali Associates Asociados Laura Perez Cabinet Me Harimia CINDE Wilson Herrera Robles Victorine Bibiche Nsimba Caroline Bono Kilembe PriceWaterhouse Coopers Remy Grondin PricewaterhouseCoopers Julio Pinedo Vitogaz Comores Barreau de Kinshasa/ PricewaterhouseCoopers Santiago Higuera Matete Eduardo Calderón-Odio Cámara Colombiana de la Ahamada Mahamoudou BLP Abogados Monica Romero Société Nationale PricewaterhouseCoopers Construcción Avocat à la Cour d’Electricité (SNEL) Gastón Certad Mario Hoyos Youssouf Yahaya Batalla & Asociados Miguel Ruiz Herrera Christie Madudu Sulubika LEX Counsel José Lloreda Camacho Impots de la Grande Cabinet G.B. Moka Ngolo & Silvia Chacon & Co. Comore Associés Alfredo Fournier & Andrea Saenz Asociados Aguilar Castillo Love Jorge Lara-Urbaneja Congo, Dem. Rep. Dominique Taty Baker & McKenzie FIDAFRICA / María Fernanda Chavarría B Mauricio Salas Alessandra Laureiro Jean Adolphe Bitenu PricewaterhouseCoopers Cordero & Cordero BLP Abogados ANAPI Abogados Gómez-Pinzón Abogados Marius Tshiey-A-Tshiey Jose Luis Salinas Cristina Lloreda Etienne Blocaille Cabinet Mbaki et Associés Daniel Chaves SCGMT Arquitectura y Brigard & Urrutia, member FIDAFRICA / CINDE Diseño PricewaterhouseCoopers Toto Wa Kinkela of Lex Mundi Cabinet Toto Ricardo Cordero B. Walter Anderson Salomons Santiago Lopez Alain Buhendwa Cordero & Cordero Japdeva Caribbean Port PricewaterhouseCoopers Cabinet Mwaka & Congo, Rep. Abogados Authority Legal Services Associates Daniel De la Garza Prosper Bizitou Ana Victoria Sandoval Deo Bukayafwa JD CANO Natalia López FIDAFRICA / JD CANO MBM Conseil Posse Herrera & Ruiz PricewaterhouseCoopers Melania Dittel Juan Tejada Gabriela Mancero Jean Michel Cardino David Bourion Arias & Muñoz PricewaterhouseCoopers Cavelier Abogados Société Minière de FIDAFRICA / Anamari Echeverría Développement/RJ Traders Natalia Van der Laat Carlos Monroy PricewaterhouseCoopers Parque Empresarial Forum BLP Abogados Victor Créspel Musafiri Conika Construcciones Mohammad Daoudou Alejandro Fernández de Cabinet d’avocat JCC & A Marianela Vargas Ana Maria Navarrete FIDAFRICA / Castro PricewaterhouseCoopers Regis de Oliveira PricewaterhouseCoopers PricewaterhouseCoopers Posse Herrera & Ruiz Sebastián Wong Agetraf s.a.r.l. - SDV Jean-Philippe Esseau Luis E. Nieto Octavio Fournier JD CANO Yves Debiesme Cabinet Esseau Alfredo Fournier & Nieto & Chalela Rodrigo Zapata Agetraf s.a.r.l. - SDV Mathias Essereke Asociados Ana Maria Olaya LEX Counsel Cabinet d’Avocats Claude Neftali Garro Posse Herrera & Ruiz Hervé Diakiese Avocat à la Cour Coelho BLP Abogados Jafet Zúñiga Salas Juan Carlos Paredes Superintendencia General Papy Djuma Bilali Ludovic Désiré Essou Andrés Gómez de Entidades Financieras Brigard & Urrutia, member Cabinet Essou of Lex Mundi Cabinet Masamba PricewaterhouseCoopers Philippe Fouda Fouda Côte d’Ivoire Carlo Polo David Guarnieri Andrea González-Rojas BEAC Computec – DataCrédito FIDAFRICA / BLP Abogados Any Ray & Partners PricewaterhouseCoopers Etude de Maitres Séraphin Raul Quevedo Jorge Guzmán César Asman Amisi Herady Mcakosso-Douta et LEX Counsel José Lloreda Camacho Norbert M’Foutou Cabinet N’Goan, Asman & & Co. ANAPI María del Mar Herrera Associés Sandra Kabuya Henriette Lucie Arlette Galiba BLP Abogados Fernan Restrepo Office Notarial Me Galiba Joachim Bile-Aka Brigard & Urrutia, member Cabinet Mwaka & Randall Zamora Hidalgo Associates Bnetd of Lex Mundi Caroline Idrissou-Belingar Costa Rica ABC Robert Katambu BEAC Jonathan Darboux Cristina Rueda Londono Roberto Leiva Cabinet Mwaka & BCEAO Baker & McKenzie Sylvert Bérenger Kymbassa Facio & Cañas, member of Associates Boussi Fatimatou Zahra Diop Juan Carlos Ruiz Lex Mundi Pierre Kazadi Tshibanda Etude Maitre Béatrice BCEAO José Lloreda Camacho Vicente Lines Cabinet Masamba Dianzolo, Huissier de & Co. Justice Arias & Muñoz Dorothée K. Dreesen Etude Maitre Dreesen 162 Doing Business 2009

Bertrand Fleury Saša Divjak Marija Petrović Michal Hanko Social Sciences, Charles SDV - SAGA CI Divjak, Topic & Divjak, Topic & Bubnik, Myslil & Partners University Bahtijarevic Bahtijarevic Jean Claude Gnamien Jarmila Hanzalova Zdenek Rosicky FIDAFRICA / Amela Dizdarević Sanja Porobija Procházka Randl Kubr, Squire, Sanders & Dempsey, PricewaterhouseCoopers Sihtar Attorneys at Law Porobija & Porobija Law member of Ius Laboris & v.o.s. advokát kancelář Firm Lex Mundi Hermann Gnango Ivana Dominković Leona Sevcikova FIDAFRICA / CMS Zagreb Tihana Posavec Vlastimil Hokr Panalpina s.r.o. PricewaterhouseCoopers Divjak, Topic & BDO Prima Audit s.r.o. Robert Sgariboldi Ivan Dušić Bahtijarevic Seyanne Groga Vukmir Law Office Vít Horáček Panalpina s.r.o. Marko Praljak Cabinet Jean-François Glatzová and Co. Law Dana Sládečková Chauveau Hrvoje Filipović Divjak, Topic & Offices Law Offices Nogolica Bahtijarevic National Bank Guillaume Koffi Hana Hrbacova Marie Strachotová Conseil National De Tamiko Rochelle Franklin Ronald Pusić Ambruz & Dark L’Ordre des Architectes Legal Consultant PricewaterhouseCoopers advokáti, v.o.s. Peterka & Partners PricewaterhouseCoopers Herman Kouao Bojan Fras Gordan Rotkvić Miroslav Tichý Zuric & Partners Legal Services DLA Piper Evelyne M’Bassidgé PricewaterhouseCoopers Ivan Gjurgjan Iva Hromková Růžena Trojánková FIDAFRICA / Djuro Sessa Glatzová and Co. Law PricewaterhouseCoopers Porobija & Porobija Law County Court in Zagreb Linklaters Firm Offices Adeline Messou Ana Sihtar Klára Valentová Kresimir Golubić Ludvik Juřička Ambruz & Dark FIDAFRICA / Sihtar Attorneys at Law Ambruz & Dark PricewaterhouseCoopers advokáti, v.o.s. Lidija Hanžek Manuela Špoljarić advokáti, v.o.s. PricewaterhouseCoopers Georges N’Goan HROK Leko & Partners PricewaterhouseCoopers Legal Services Cabinet N’Goan, Asman & Legal Services HEP Distribution System Mario Stefanić Ludìk Vrána Associés Operator Ltd. Robert Jurka Transadria Linklaters Patricia N’guessan Anita Heršak Klobučarević BDO Prima Audit s.r.o. Goran Šverko Markéta Zachová Cabinet Jean-François Porobija & Porobija Law Jiri Klimicek Law Offices Nogolica Vejmelka & Wünsch, s.r.o. Chauveau Firm Squire, Sanders & Dempsey, Veronika Žaloudková Jacques Otro Jana Hitrec Luka Tadić-Čolić v.o.s. advokát kancelář Iccrue s.r.o. Conseil National De Čačić & Partners Babić & Partners Miroslav Kocman L’Ordre des Architectes Branimir Iveković Zoran Tasić Iccrue s.r.o. Denmark Athanase Raux Iveković & Vidan CMS Zagreb Adela Krbcová Cabinet Raux, Amien & Iva Tokić Peterka & Partners Elsebeth Aaes-Jørgensen Associés Irina Jelčić Norrbom Vinding, member Hanžeković, Radaković & Porobija & Porobija Law Petr Kucera Serge Roux Firm of Ius Laboris Partners, member of Lex CCB - Czech Banking Etude Maitre Roux Mundi Hrvoje Vidan Credit Bureau Christine Lægteskov Aon Dominique Taty Ivekovic and Vidan Kromann Reumert, member Marijana Jelić Lenka Mrazova of Lex Mundi FIDAFRICA / Law Office Jelic Arn Willems PricewaterhouseCoopers PricewaterhouseCoopers Peter Bang Sanja Jurković CB Richard Ellis d.o.o. David Musil Fousséni Traoré Steffen Bang-Olsen PricewaterhouseCoopers PricewaterhouseCoopers FIDAFRICA / Czech Republic Kromann Reumert, member PricewaterhouseCoopers Mirna Kette Jarmila Musilova of Lex Mundi PricewaterhouseCoopers Allen & Overy, Praha National Bank Nadia Vanie Advokátní kancelář Thomas Bech Olsen Cabinet N’Goan, Asman & Margita Kiš-Kapetanović Stanislav Myslil Panalpina World Associés Porobija & Porobija Law Tomas Babacek Cermak Horejs Myslil a Transport Ltd Firm Ambruz & Dark spol. Abbé Yao advokáti, v.o.s. Christel Berning SCPA Dogué-Abbé Yao & Miroslav Leko PricewaterhouseCoopers Jörg Nürnberger PricewaterhouseCoopers Associés Leko & Partners Legal Services DLA Piper Jonas Bøgelund Croatia Krešimir Ljubić Libor Basl Athanassios Pantazopoulos Gorrissen Federspiel Leko & Partners Baker & McKenzie IKRP Rokas & Partners and Kierkegaard Dr. A. Pantazopoulos Boris Andrejas Marko Lovirić Martin Bohuslav Ole Borch Babić & Partners Divjak, Topic & Ambruz & Dark Marketa Penazova Bech-Bruun Law Firm Bahtijarevic Ivo Bijelić advokáti, v.o.s. Ambruz & Dark Thomas Booker PricewaterhouseCoopers Miroljub Mačešić PricewaterhouseCoopers advokáti, v.o.s. Legal Services PricewaterhouseCoopers ACCURA Natko Bilić Mačešić & Partners, Legal Services Advokataktieselskab Studio 3lhd Odvjetnicko drustvo Stephen B. Booth Jan Petřík Christian Bredtoft Guldmann Josip Marohnić PricewaterhouseCoopers Andrej Bolfek Brzobohatý Brož & Honsa, Kromann Reumert, member Leko & Partners Divjak, Topic & Jiří Černý v.o.s. of Lex Mundi Bahtijarevic Peterka & Partners Marko Borsky Kristýna Pohlová Mogens Ebeling Tin Matić Divjak, Topic & Matěj Daněk Glatzová and Co. Law Jonas Bruun Tin Matić Law Office Bahtijarevic Procházka Randl Kubr, Offices Eivind Einersen Andrej Matijevich member of Ius Laboris & Marijana Božić Lex Mundi Pavla Přikrylová Philip & Partnere DTB Matijevich Law Office Peterka & Partners Svatava Dokoupilova Henrik Faust Pedersen Iain McGuire Belinda Čačić Czech Office for Jan Procházka PricewaterhouseCoopers PricewaterhouseCoopers Čačić & Partners Surveying, Mapping and Ambruz & Dark Lars Fogh Cadastre advokáti, v.o.s. Jasmina Crnalić Martina Mladina Kavurić ACCURA Mamić Reberski & Partners PricewaterhouseCoopers Advokataktieselskab CMS Zagreb Jitka Ernestova Legal Services Peterka & Partners Stefanija Čukman Ivana Mucić Alice Folker CMS Zagreb Nataša Randlová Gorrissen Federspiel Jurić Law Offices Kristýna Fišerová Procházka Randl Kubr, Peterka & Partners Kierkegaard Martina Čulap Ljiljana Nogolica member of Ius Laboris & Arne Gehring Leko & Partners Geoleges d. o. o. Jakub Hajek Lex Mundi Ambruz & Dark PricewaterhouseCoopers Gordana Delić Zvonko Nogolica Tomas Richter advokáti, v.o.s. Jens Hjortskov Transadria Law Offices Nogolica Clifford Chance LLP/ PricewaterhouseCoopers Institute of Economic Philip & Partnere Legal Services Studies, Faculty of Acknowledgments 163

Heidi Hoelgaard Marvlyn Estrado Alejandro Fernández de Ecuador Sandra Reed Experian Northern Europe KPB Chartered Castro Pérez, Bustamante y Ponce, Accountants PricewaterhouseCoopers Pablo Aguirre member of Lex Mundi Jens Steen Jensen PricewaterhouseCoopers Kromann Reumert, member Kerry George Mary Fernández Rodríguez Gustavo Romero of Lex Mundi C I S Enterprises Ltd. Headrick Rizik Alvarez & Christof Baer Romero Arteta Ponce Fernández PricewaterhouseCoopers Jeppe Jørgensen F. Adler Hamlet Myriam Dolores Rosales Bech-Bruun Law Firm Realco Company Limited Gloria Gasso Hernán Batallas-Gómez Garcés Headrick Rizik Alvarez & Falconi Puig Abogados Superintendencia de Ann Kell Foued Issa Fernández Bancos y Seguros PricewaterhouseCoopers Issa Trading Ltd. Xavier Bravo Ruales Pablo Gonzalez Tapia Superintendencia de Veronica Sofia Ruales Díaz Aage Krogh Alick C. Lawrence Biaggi & Messina Bancos y Seguros Bustamante & Bustamante Magnusson Lawrence Alick C. Chambers Fabio Guzmán-Ariza Diego Cabezas-Klaere Montserrate Sánchez Christine Larsen Guzmán Ariza Ortega Moreira & Ortega Coronel y Pérez Severin McKenzie Susanne Schjølin Larsen Trujillo McKenzie Architectural & Mónika Infante Pablo F. Sarzosa J. Kromann Reumert, member Construction Services Inc. Saxum Legal Silvana Coka G. API Ecuador of Lex Mundi Geotransport S.A. Richard Peterkin Philippe Lescuras Superintendencia de Lars Lindencrone PricewaterhouseCoopers Panalpina Fernando Coral Compañias Bech-Bruun Law Firm Panalpina Joan K.R. Prevost Xavier Marra Martínez César Vélez Calderón Andreas Nielsen Prevost & Roberts Dhimes & Marra Lucía Cordero Ledergerber Covelcal Jonas Bruun Falconi Puig Abogados J. Gildon Richards Fernando Marranzini Tim Nielsen Egypt J. Gildon Richards Headrick Rizik Alvarez & Fernando Del Pozo Contreras Kromann Reumert, member Chambers Fernández Gallegos, Valarezo & Abdel Aal Aly og Lex Mundi Neira Mark Riddle Carlos Marte Afifi World Transport Betri Pihl Schultze DOMLEC Panalpina Gonzalo Diez P. Naguib Abadir PricewaterhouseCoopers Gonzalo Diez Eugene G. Royer Patricia Media Coste Nacita Corporation Soren Plomgaard Eugene G. Royer Chartered Headrick Rizik Alvarez & Miguel Falconi-Puig Jonas Bruun Walid Abbas Architect Fernández Falconi Puig Abogados Advanced Group Louise Krarup Simonsen Linda Singletary Fabiola Medina Jorge Eduardo Fernández Kromann Reumert, member Girgis Abd El-Shahid C I S Enterprises Ltd. MG&A Medina Garnes & Perdomo Sarwat A. Shahid Law Firm of Lex Mundi Asociados Abogados Acredita Buró de Jason Timothy Niels Bang Sørensen información crediticia S.A Sara Abdel Gabbar DOMLEC Ramón Ortega Trowers & Hamlins Gorrissen Federspiel PricewaterhouseCoopers Juan Carlos Gallegos Happle Kierkegaard Ossie Walsh Gallegos, Valarezo & Ahmed Abdel Warith Andrea Paniagua Jesper Trommer Volf Supreme Court/ Registry Niera AAW Consulting Engineers PricewaterhouseCoopers Accura Reginald Winston Leopoldo González R. Ramez Mounir Abdel-Nour Advokataktieselskab Supreme Court/ Registry Valeria Pérez Modena Paz Horowitz Karim Adel Law Office Knud Villemoes Hansen Jiménez Cruz Peña Dominican Francisco Grijalva M. Mohamed Abo -Shady National Survey and Carolina Pichardo Ius & Law Modern Agricultural Est. Cadastre - Denmark/Kort Republic Biaggi & Messina & Matrikelstyrelsen Iván A. Intriago Ahmed Abou Ali Carla Alsina Edward Piña Ius & Law Hassouna & Abou Ali Anders Worsøe Biaggi & Messina Biaggi & Messina Magnusson Maggio Irigoyen V. Gamal Abou Ali Hilda Patricia Polanco Rafael Piña API Hassouna & Abou Ali Djibouti Morales Headrick Rizik Alvarez & Sánchez Raful Sicard & Fernández Vanessa Izquierdo D. Nermine Abulata Rahma Abdi Abdillahi Polanco Bustamante & Bustamante Ministry of Trade & Julio Pinedo Industry Banque Centrale Mario Ariza PricewaterhouseCoopers Alvaro Jarrín Wabat Daoud Headrick Rizik Alvarez & Superintendencia de Ghada Adel Fernández Sabrina Angulo Pucheu Bancos y Seguros PricewaterhouseCoopers Avocat à la Cour Sánchez Raful Sicard & Bruno Détroyat Caroline Bono Polanco Juan Manuel Marchán Hazem Ahmed PricewaterhouseCoopers Pérez, Bustamante y Ponce, Hassouna & Abou Ali Ibrahim Hamadou Hassan Maria Portes member of Lex Mundi Ana Isabel Caceres Castillo y Castillo Mahmoud Ahmed Bassiem Ibrahim Mohamed Omar Troncoso y Caceres Christian Morales Ashraf El Al Arabi Cabinet CECA Sóstenes Rodriguez Segura Panalpina Juan Manuel Caceres Russin, Vecchi and Heredia Ministry of Finance Oubah Mohamed Omar Troncoso y Caceres Bonetti Francisco Javier Naranjo Société Maritime L. Savon Grijalva Abd El Wahab Aly Ibrahim Giselle Castillo & Ries Wilferdo Senior Paz Horowitz Abd El Wahab Sons Superintendencia de Consultant Aicha Youssouf Bancos Priscilla Ortega Tim Armsby Cabinet CECA Maricell Silvestre Rodriguez Arízaga & Co. Abogados Trowers & Hamlins Leandro Corral Jiménez Cruz Peña Estrella & Tupete Pablo Padilla Muirragui Amr Mohamed Mahmoud Dominica Juan Tejada Atta José Cruz Campillo Ecuador Cargo System Eddie Beaupierre PricewaterhouseCoopers Karim Adel Law Office Jiménez Cruz Peña Jorge Paz Durini Element Agencies Vilma Veras Terrero Adel Awadalla Sarah de León Paz Horowitz Alix Boyd-Knights Jiménez Cruz Peña S.S.I.B. Headrick, Rizik, Alvarez & Bruno Pineda-Cordero Ziad Bahaa El Dian Kathy Buffong Fernandez TransUnion Pérez, Bustamante y Ponce, General Authority for Attorney General’s Rosa Díaz Guiraldis Velásquez Ramos member of Lex Mundi Chambers Investment and Free Zones Jiménez Cruz Peña Dhimes & Marra Xavier Amador Pino Gerald D. Burton Louis Bishara Rafael Dickson Morales Vilma Verras Terrero Estudio Juridico Amador Gerald D. Burton’s BTM MG&A Medina Garnes & Jiménez Cuz Peña Daniel Pino Arroba Chambers Ibrahim Hassan Dakr Asociados Abogados Coronel y Pérez Patricia Villar Karim Adel Law Office Development and Planning Panalpina Division Edward Fernandez Jorge Pizarro Páez Biaggi & Messina Bustamante & Bustamante Gina Dyer Dyer & Dyer Patricia Ponce Arteta Bustamante & Bustamante 164 Doing Business 2009

Hussein Mahmoud Gaafar El Wael Shaker Astrud María Meléndez Dominique Taty Arne Ots Gebaly Island Group Asociación Protectora de FIDAFRICA / Raidla & Partners Ministry of Housing, Créditos de El Salvador PricewaterhouseCoopers Utilities, and Urban Safwat Sobhy (PROCREDITO) Kirsti Pent Development PricewaterhouseCoopers Law Office Tark & Co. José Walter Meléndez Eritrea South Cairo Electricity Daniel Polawski Mohamed EL Gindy Customs Rahel Abera Waad Trade & Distribution Company Paul Varul Mauricio Melhado Berhane Gila-Michael Development Co. Cath Welch Gold Service / MSI Law Firm Kristiina Puuste Mohamed El Homosany PricewaterhouseCoopers KPMG AS Camilo Mena Berhane Gila-Michael Ministry of Justice Eman Zakaria Gold Service / MSI Berhane Gila-Michael Ants Ratas Mohamed Refaat El Houshy Ministry of Manpower & Law Firm CF & S AS Migration Antonio R. Mendez Llort The Egyptian Credit Senai W. Andemariam Heidi Rätsep Bureau "I-Score" Mona Zobaa Romero Pineda & Asociados, member of Lex University of Asmara Centre of Registers and Ministry of Investment Information system Amr El Monayer Mundi and Terra Lex Kebreab Habte Michael Ministry of Finance Martin Simovart El Salvador Miriam Eleana Mixco Reyna Michael Joseph Lepik & Luhaäär LAWIN Hasan El Shafiey Gold Service / MSI Ernst & Young Nadoury Nahas Law offices Carlos Roberto Alfaro Monika Tamm Jocelyn Mónico Tekeste Mesghenna PricewaterhouseCoopers Lepik & Luhaäär LAWIN Karim Elhelaly Aguilar Castillo Love MTD Enterprises PLC PricewaterhouseCoopers Ana Margoth Arévalo Ramón Ortega Marjaa Teder Superintendencia del Estonia Luiga Mody Hääl Borenius Ashraf Elibrachy Sistema Financiero PricewaterhouseCoopers Ibrachy Law Firm Tanel Tikan Francisco Armando Arias Andrea Paniagua Anne Adamson Mohamed El-Labboudy Rivera PricewaterhouseCoopers Sorainen Law Offices Lepik & Luhaäär LAWIN Nadoury & Nahas Law Arias & Muñoz Villi Tõntson Offices Carlos Pastrana Angela Agur Irene Arrieta de Díaz Nuila MAQS Law Firm PricewaterhouseCoopers Hassan Fahmy Julio Pinedo Arrieta Bustamante PricewaterhouseCoopers Mike Ahern Veikko Toomere Ministry of Investment MAQS Law Firm Francisco José Barrientos Francisco Eduardo Portillo PricewaterhouseCoopers Heba Foaad Aguilar Castillo Love Karolina Ullman PricewaterhouseCoopers CEPA Katrin Altmets Caroline Bono Sorainen Law Offices MAQS Law Firm Ashraf Gamal El-Din Ana Patricia Portillo Reyes PricewaterhouseCoopers Guandique Segovia Jane Eespõld Neve Uudelt Egyptian Institute of Raidla & Partners Directors Diana Castro Quintanilla Sorainen Law Offices Lexincorp Toomas Vaher Yaser Gamaluddin Hamam Flor de Maria Rodriguez Silja Elunurm Raidla & Partners The Egyptian Law Firm Ricardo Cevallos Arias & Muñoz Glikman & Partners Consortium Centro Paul Varul Ahmed Gawish Kelly Romero Diana Freivald América Abogados Paul Varul Ministry of Transport Rusconi, Valdez, Medina & Ministry of Justice Walter Chávez Velasco Asociados Urmas Veinberg Hend Abdel Ghany Cameron Greaves Gold Service / MSI Adonay Rosales MAQS Law Firm Mena Associates, PricewaterhouseCoopers PricewaterhouseCoopers member of Amereller David Claros Pirkko-Liis Harkmaa Andres Vinkel Rechtsanwälte García & Bodán Oscar Samour Lepik & Luhaäär LAWIN Hansa Law Offices Consortium Centro Karim Adel Kamel Ghobrial Geraldo Cruz Triinu Hiob Vesse Võhma Karim Adel Law Office García & Bodán América Abogados Lepik & Luhaäär LAWIN Joel Zernask Juan Tejada Zeinab Saieed Gohar Karla de Martínez KPMG AS PricewaterhouseCoopers Andres Juss Central Bank Arrieta Bustamante Estonian Land Board Rimon Hakim Mayra de Morán Manuel Telles Suvillaga Ethiopia Lexincorp Aidi Kallavus Sarwat Group for Export Presidential Program "El KPMG AS Nethanet Alemu and Import Salvador Eficiente" Mauricio Antonio Urrutia Gerli Kilusk Daniel Alemu Emad Hassan Maria Marta Delgado Superintendencia del Lepik & Luhaäär LAWIN Attorney-at-Law Ministry of State Arias & Muñoz Sistema Financiero for Administrative Julio Valdés Risto Koovit Ato Wondimeneh Asrat Development Alejandro Fernández de National Bank Castro Arias & Muñoz Corvus Grupp Transport Omneia Helmy PricewaterhouseCoopers Juan Vásquez Ermo Kosk Bekure Assefa The Egyptian Center for Gold Service / MSI Lepik & Luhaäär LAWIN Bekure Assefa Law Office Economic Studies Roberta Gallardo de Cromeyer Tanja Kriisa Yonas Kidane Demiyesus Lobna Mohamed Hilal Arias & Muñoz Equatorial PricewaterhouseCoopers Dashen Bank S.C. Central Bank Guinea Ernesto Hempe Mikk Läänemets Shimelise Eshete Mamdoh Farghli Kassem PricewaterhouseCoopers Leoncio-Mitogo Edjang Avoro Law Office Tark & Co. MIDROC Construction PLC The Egyptian Law Firm Attorney-at-Law Carlos Henriquez Liina Lins Teshome G.M. Bokan Sherif Mansour Gold Service / MSI Philippe Fouda Fouda Lepik & Luhaäär LAWIN TGMB Law Office PricewaterhouseCoopers BEAC Juan Carlos Herrera Karin Madisson Nega Getahun Nouran Mohamed Arias & Muñoz Caroline Idrissou-Belingar Sorainen Law Offices City Administration of PricewaterhouseCoopers BEAC Addis Ababa Thelma Dinora Lizama de Olger Marjak Mohamed Mohamed Osorio Sébastien Lechêne Law Office Tark & Co. Berhane Ghebray Private Practice Superintendencia del FIDAFRICA / Berhane Ghebray & Sistema Financiero PricewaterhouseCoopers Marko Mehilane Associates Mostafa Mostafa Lepik & Luhaäär LAWIN Al Kamel Law Office Karla Martinez Franck Mamelin Yosef Kebede Arrieta Bustamante Veiko Meos Dashen Bank S.C. Ashraf Nadoury Panalpina Transportes Mundiales S.A.R.L. Krediidiinfo A.S. Nadoury & Nahas Law Daniel Martinez Emebet Ketema Offices García & Bodán Ponciano Mbomio Nvo Jaanus Mody Luiga Mody Hääl Borenius Tadesse Kiros Mariama Sabet Luis Medina Gabinete Juridico Tadesse, Getachew & Abate Margus Mugu Law Office Mohamed Serry Rusconi, Valdez, Medina & François Münzer Asociados Luiga Mody Hääl Borenius Serry Law Office FIDAFRICA / Taddesse Lencho PricewaterhouseCoopers Kaspar Noor Addis Ababa University MAQS Law Firm Acknowledgments 165

Molla Mengistu Ana Rasovo Lasse Luukkainen Christian Courivaud Gabon Addis Ababa University Howards Lawyers Castrén & Snellman SCP Courivaud - Morange Attorneys Ltd. - Volniac Eyang Abessolo Nauby Fikremarkos Merso Jenny Seeto Controleur des Impots Addis Ababa University PricewaterhouseCoopers Jyrki Mustonen Ann Creelman Hedman Osborne Clarke Vatier & Associés Charles Adenet Woldegabriel Naizghi Varun Shandil FIDAFRICA/ HST & Co. Munro Leys Notaries Eva Nordman-Rajaharju Isabelle Didier PricewaterhouseCoopers Public Roschier Attorneys Ltd., Vaughan Avocats Getahun Nana member of Ius Laboris & Y.A. Adetona National Bank Shelvin Singh Lex Mundi Electricité de France Cabinet Fidexce Parshotam & Co. Mehari Redae Ilona Paakkala Stephanie Ernould Marcellin Massila Addis Ababa University Narotam Solanki PricewaterhouseCoopers Benoit Fauvelet Akendengue PricewaterhouseCoopers Abiot Seleshi Banque de France SEEG, Societe d’Energie et Mikko Peltoniemi d’Eau du Gabon National Bank Moto Solvalu Waselius & Wist Christine Fortune Williams & Gosling Ltd. Seyoum Yonhannes Tesfy Stephanie Angue Boussougou Merja Raunio Sylvie Ghesquiere Inspecteur Central des Addis Ababa University Mark Swamy PricewaterhouseCoopers Banque de France LHM, Larsen Holtom Impots Mekbib Tsegaw Maybin & company limited, Mikko Reinikainen Raymond Gianno Gianni Ardizzone Attorney-at-Law Architec, Engineers & PricewaterhouseCoopers Affina Legal Panalpina Aklilu Wolde Amanuel interior designers Tatu Simula Florence Grillier Marie Carmel Ketty Aklilu Woldemariam Jay Udit Roschier Attorneys Ltd., Cabinet TAJ Ayimambenwe Ethiopian Investment High Court member of Ius Laboris & Banque Internationale Lex Mundi Sabrina Henocq Agency Chirk Yam Delsol & Associés pour le Commerce et PricewaterhouseCoopers Sini Soini l’Industrie Cécile Jaouën Fiji Roschier Attorneys Ltd., Claude Barone Eddie Yuen member of Ius Laboris & Simmons & Simmons David Aidney Williams & Gosling Ltd. Henri Bernhardt Lex Mundi Marc Jobert Williams & Gosling Ltd. GETMA Timo Tammelin Jobert & Associés Eddielin Almonte Finland Agnese Biye Ngou Mega Trend Nordica Oy Renaud Jouffroy PricewaterhouseCoopers Sakari Aalto Huissier de Justice Sanna Väänänen Jennifer Juvénal John Apted Roschier Attorneys Ltd., Jean Delahaye PricewaterhouseCoopers Landwell & Associés Munro Leys Notaries member of Ius Laboris & Bollore Public Lex Mundi Helena Viita Daniel Arthur Laprès Léopold Effah Ville Ahtola Roschier Attorneys Ltd., Cabinet d’Avocats Nehla Basawaiya member of Ius Laboris & Etude Mekam’Ne & Effah Munro Leys Notaries Castrén & Snellman Benoît Le Bars Avocats Associés Attorneys Ltd. Lex Mundi Public Landwell & Associés - Gunnar Westerlund Steeve Romuald Engandza William Wylie Clarke Manne Airaksinen PricewaterhouseCoopers Loussou Roschier Attorneys Ltd., Roschier Attorneys Ltd., Legal Services Howards Lawyers member of Ius Laboris & Ministere de l’Economie member of Ius Laboris & Anne-Marie Moulin des Finances, du Budget et Jamnadas Dilip Lex Mundi Lex Mundi Banque de France de la Privatisation Jamnadas and Associates Kai Wist Claudio Busi Philippe Fouda Fouda Delores Elliott PricewaterhouseCoopers Panalpina Castrén & Snellman BEAC Databureau, Baycorp Attorneys Ltd. Michele Pennings Advantage France Anne Gey Bekale Mikko Eerola Landwell & Associés - Isireli Fa Allen & Overy LLP PricewaterhouseCoopers Notary Waselius & Wist Legal Services The Fiji Law Society / FA Caroline Idrissou-Belingar Tiina Hakri APL & Company Barristers & Laure Poindessault-Bernard BEAC Solicitors Roschier Attorneys Ltd., Faiza Alleg Jacques Pourciel member of Ius Laboris & Vaughan Avocats Jacques Lebama Anthea S. Fong Lex Mundi Paris Notaire Ministere de la Justice, Crompton Solicitors Christophe Asselineau Johanna Haltia-Tapio Emmanuel Raingeard Garde des Sceaux Freddy Fonmoa Simmons & Simmons Hannes Snellman, Bernard Reynis Athanase Ndoye Loury Williams & Gosling Ltd. Attorneys-at-Law Ltd. Bertrand Barrier Syndic Judiciaire Frédéric Roussel Jerome Kado Tuija Hartikainen Gide Loyrette Nouel, member of Lex Mundi Fontaine, Roussel & Orphée Yvan Mandji PricewaterhouseCoopers PricewaterhouseCoopers Associés Agence de Promotions des Christopher Baker Sashi Lochan Olav Hermanson Investissements Privés Skadden, Arps, Slate, Hugues Roux Titles Office Roschier Attorneys Ltd., Meagher & Flom LLP/ Banque de France Itchola Mano member of Ius Laboris & Fauvet La Giraudière & Avocat Litiana Morris Lex Mundi Rizwan A Siddique Howards Lawyers Associés Pélagie Massamba Mouckocko Jani Hovila 3G - Tecc Richard Naidu Roger J. Benrubi FIDAFRICA / Hannes Snellman, Cleary Gottlieb Steen & Isabelle Smith Monnerville PricewaterhouseCoopers Munro Leys Notaries Attorneys-at-Law Ltd. Vaughan Avocats Public Hamilton LLP Jean-Joel Mebaley Pekka Jaatinen Caroline Stéphane Ramesh Prakash Franck Buffand Destiny Executives Castrén & Snellman Lamy Lexel Delsol & Associés Architects - Agence du Mishra Prakash & Attorneys Ltd. Bord de Mer Associates Arnaud Chastel Bruno Thomas Juuso Jokela J.R. Lassi Mikala Ramesh Prasad Lal Landwell & Associés - Suomen Asiakastieto Oy - Frédérique Chifflot Bourgeois PricewaterhouseCoopers Avocat à la Cour Carpenters Shipping Finska Lawyer at the Bar of Paris Legal Services Abel Mouloungui Colin Radford Milla Kokko-Lehtinen Francis Collins Marcia Winitzer Notary LHM, Larsen Holtom PricewaterhouseCoopers Landwell & Associés - Marcia J. Winitzer Maybin & company limited, PricewaterhouseCoopers Aliette Mounguengui Architec, Engineers & Elina Kumpulainen Legal Services Philippe Xavier-Bender Magnogunou interior designers PricewaterhouseCoopers Gide Loyrette Nouel, Inspecteur Central des Legal Services Luis Comas member of Lex Mundi Impots Abhi Ram Pricewaterhouse Coopers Companies Registrar Risto Löf Legal Services Roger J. Benrubi Jean Hilaire Moussavou PricewaterhouseCoopers Roneel Ram Cleary Gottlieb Steen & Fumu Technologie Confédération Hamilton LLP FEA (Fiji Electricity Tuomas Lukkarinen Française du Commerce Haymand Moutsinga Authority) National Land Survey Interentreprises (CGI) Avocat à la Cour 166 Doing Business 2009

Steeve Romuald Mve Lamin B.S. Camara Joseph E. Sarre David Kakabadze Vladimer Tsophurashvili Publish What You Pay Dandimayo Cambers Gambia Architectural and Georgian Legal Caucasbusinessaudit Ltd Planning Consultants Partnership Reteno N’Diaye Brice Neneh-Cham Cham Chongan Aleksandre Tvildiani Direction General des Basangsang Chambers Mama Fatima Singhateh Grigol Kakauridze Alliance Group Capital Impots GT Bank Ministry of Economic Emmanuel E. Chime Development Tato Urjumelashvili Joel Ndong Chime Chambers Hawa Sisay-Sabally USAID Business Climate Service etudes d’urbanisme Hawa Sisay-Sabally Luisa Khitarishvili Reform Project at the Direction Generale Sulayman B. Chune Booz Allen Hamilton d’Urbanisme Taf Construction Raymond Sock Tamaz Khizanishvili Germany A.N.M Ousainu Darboe Lamin Trawally Ruben Mindonga Ndongo Tbilisi Stock Exchange Allen & Overy LLP Cabinet Me Anguiler Basangsang Chambers Maersk Line Ivan Khokhlov Ida Denise Drameh Darcy White Florian Amereller Thierry Ngomo DLA Piper Gvinadze & Amereller Rechtsanwälte ArchiPro International Ida D. Drameh & Associates PricewaterhouseCoopers Partners LP Gabriele Apfelbacher Lubin Ntoutoume Dzidzedze Fiadjoe Georgia Maka Khutsishvili PricewaterhouseCoopers Cleary Gottlieb Steen & Avocat CaucastransExpress Hamilton LLP Michel Gaye David Abuladze Olivier P. N’Zahou President of the Union of Victor Kipiani Kai Bandilla Juriste Birgitta Hardmark Architects of Georgia Mgaloblishvili, Kipiani, PricewaterhouseCoopers Maersk Line Dzidziguri (MKD) Law Firm Legal Ferdinand Obiang Irakli Adeishvili Ministere de l’Economie Haruna Jaiteh Tbilisi City Court, Chamber Anastasia Kipiani Sven Bäumler des Finances, du Budget et Office of the Chief Justice of Civil Cases PricewaterhouseCoopers Vattenfall Europe de la Privatisation Sergi Kobakhidze Distribution Hamburg Ousman B. Jallow Natalia Babakishvili GmbH Josette Cadie Olendo Gambia Public Mgaloblishvili, Kipiani, PricewaterhouseCoopers Cabinet Olendo Procurement Authority Dzidziguri (MKD) Law Firm Aieti Kukava Henning Berger White & Case César Apollinaire Ondo Mve Alhaji Jallow Niko Bakashvilli Alliance Group Holding Cour d’Appel Judiciaire de National Water & Auditorial Firm Bakashvili Vakhtang Lejhava Astrid Berle Libreville Electricity Company Ltd. & Co. SCHUFA Holding AG David Lelashvili Marie-Jose Ongo Mendou Abdoulie Jammel Giorgi Begiashvili Jennifer Bierly FFA Juridique & Fiscal Chemonics, USAID Department of State Begiashvili & Co. Limited contractor avocado rechtsanwälte Paulette Oyane-Ondo for Trade Industry and Law Offices Giorgi Liluashvili Thomas Buhl Attorney-at-Law Employment Revaz Beridze BGI Legal Cleary Gottlieb Steen & Carine Peron Amadou Janneh USAID Business Climate Hamilton LLP Jaba Mamulashvili Union Gabonaise de Banque National Water & Reform Electricity Company Ltd. Begiashvili & Co. Thomas Büssow Laurent Pommera Sandro Bibilashvili PricewaterhouseCoopers Lamin S. Jatta BGI Legal Ekaterine Meskhidze FIDAFRICA / Pia Dorfmueller PricewaterhouseCoopers Deloitte National Agency of Public Bondo Bolkvadze Registry PricewaterhouseCoopers Laurette Poulain Zainab Jawara-Alami Chemonics USAID Roin Migriauli Andreas Eckhardt TransForm Gambia Revenue Authority contractor Law Office "Migriauli & PricewaterhouseCoopers Christophe A. Relongoué Sulayman M. Joof Temur Bolotashvili Partners" Legal S.M. Joof Agency USAID Business Climate FIDAFRICA / Maia Okruashvili Dieter Endres PricewaterhouseCoopers Reform Project Amie Joof Conteh Georgian Legal PricewaterhouseCoopers Gomes Rene Fidel Kunni Boy Chambers Suliko Chachava Partnership Cargo Logistics Group Horst Engelhardt Avocat au Barreau Nani Juwara Mamuka Papuashvili Dr. Engelhardt national du Gabon National Water and Vazha Chopikashvili ENERGO PRO Georgia Treuhand GmbH Justine Adondjo Reteno Electricity Company Ltd. Association for Protection Wirtschaftsprüfungs- Givi Petriashvili Avocat of Landowners Rights gesellschaft Ismaila Kah (APLR) IFC Francois Salangros Development Control Unit Sigrun Erber-Faller Katie Dolidze Joseph Salukvadze GEE - Gabonaise d’Etudes - Department of Physical Notare Erber-Faller und et d’Expertises Batiment Planning and Housing Alliance Group Holding Tbilisi State University Voran Laurent Boris Skitt Yusupha Kah Tsotne Ebralidze Manzoor Shah Hanno Fierdag Agence de Promotions des Department of State ARCI Architecture & Globalink Logistics Group Rechtsanwalt Dr. Fierdag Investissements Privés for Trade Industry and Development Employment Vakhtang Shevardnadze Markus J. Goetzmann Dominique Taty Courtney Fowler Mgaloblishvili, Kipiani, C·B·H Rechtsanwälte Amadou Kebbeh PricewaterhouseCoopers Dzidziguri (MKD) Law Firm FIDAFRICA / Andrea Gruss PricewaterhouseCoopers Gambia Public Procurement Authority Mariam Gabunia Irakli Songulia Ashurst Didier Thoreau Ministry of Economic Association for Protection George Kwatia Development of Landowners Rights Robert Gutte PricewaterhouseCoopers (APLR) Cleary Gottlieb Steen & Gambia, the David Giorgadze Hamilton LLP Thomas Nielsen Association for Protection Rusa Sreseli Kelvin Abdallah Gambia Shipping Agencies of Landowners Rights PricewaterhouseCoopers Rüdiger Harms PricewaterhouseCoopers (APLR) Cleary Gottlieb Steen & Omar Njie Anna Tabidze Hamilton LLP Victoria Andrews Law Firm Omar Njie Lasha Gogiberidze Mgaloblishvili, Kipiani, Amie Bensouda & Co. BGI Legal Dzidziguri (MKD) Law Firm Manfred Heinrich Pa M. M. N’jie Deutsche Bundesbank Gideon Ayi-Owoo Trust Bank Ltd Alexander Gomiashvili Matthew Tallarovic PricewaterhouseCoopers JSC Credit Info Georgia PricewaterhouseCoopers Götz-Sebastian Hök Mary Abdoulie Samba- Dr. Hök Stieglmeier & Momodou M. Bah Christensen Mamuka Gordeziani Giorgi Tatilashvili Partner Kanifing Municipal Legal Practitioner GTS Trans Logistics ENERGO PRO Council Andrea Hosenfeld Jainaba Bah Sambou Tamuna Gvaramia Giorgi Tavartkiladze Ashurst Awa Bah Department of State for BGI Legal Deloitte Department of State for Justice Kai Christian Jaenecke Justice Irakli Gvilia Tamara Tevdoradze PricewaterhouseCoopers Ebrima Sambou Credit Info Georgia BGI Legal Legal Services Alpha Amadou Barry Office of the Chief Justice, Deloitte Judiciary of The Gambia Gia Jandieri Maia Tevzadze Andre Jahn New Economic School - USAID Business Climate Dr. Hök Stieglmeier & Amie N.D. Bensouda Georgia Reform Project Partner Amie Bensouda & Co. Acknowledgments 167

Jörg Kraffel Wilhelm Zeddies Panayotis Bernitsas Katerina Politi Phinsley St. Louis White & Case Surveying Authorities - M & P Bernitsas Law Kyriakides Georgopoulos St. Louis Service AdV c/o LGN Offices & Daniolos Issaias, member Peter Limmer of SEE Legal Supreme Court Registry Alkistis Christofilou Notare Dr. Limmer & Dr. Ghana Roselyn Wilkinson Friederich IKRP Rokas & Partners Mary Psylla PricewaterhouseCoopers Wilkinson, Wilkinson & Frank Lohrmann Kelvin Abdallah Sotiris Constantinou Wilkinson PricewaterhouseCoopers Kleanthis Roussos Cleary Gottlieb Steen & Grant Thornton Daniella Williams Hamilton LLP Roussos & Partners Seth Adom-Asomaning Theodora D. Karagiorgou Danny Williams & Co. Max Lurati Peasah-Boadu & Co. Law Office T.J. Koutalidis Alexandros Sakipis PricewaterhouseCoopers Seth Agyapong-Mensah PricewaterhouseCoopers Guatemala Legal Eleni Dikonimaki Fugar & Co. Teiresias S.A. Interbanking Ioannis Samios Rodolfo Alegria Toruno Cornelia Marquardt Nene Amegatcher Information Systems Kyriakides Georgopoulos Beltranena, de la Cerda y Norton Rose Sam Okudzeto & Associates & Daniolos Issaias, member Chavez Anastasia Dritsa of SEE Legal Susanne Mattern Wilfred Kwabena Anim- Kyriakides Georgopoulos Maria Andrea Rimola Monroy PricewaterhouseCoopers Odame & Daniolos Issaias, member Harris Skordakis Cámara Guatemalteca de Land Valuation Board of SEE Legal PricewaterhouseCoopers la Construcción Werner Meier Business Solutions S.A. Cleary Gottlieb Steen & Adwoa S. Asamoah Addo Margarita Flerianou Pedro Aragón Alexia Stratou Hamilton LLP Fugar & Co. Economou International Aragón & Aragón Shipping Agencies Kremalis Law Firm, member Dirk Meyer-Claassen Gideon Ayi-Owoo of Ius Laboris Norka Aragón Maira Galani Senatsverwaltung für PricewaterhouseCoopers Mayora & Mayora, S.C. Stadtentwicklung Berlin IKRP Rokas & Partners Spyridon Tsallas Elsie A. Awadzi IKRP Rokas & Partners Ruby María Asturias Castillo Werner M. Mues Antigoni Gkarla Lawfields Consulting ACZALAW C·B·H Rechtsanwälte PricewaterhouseCoopers Antonios Tsavdaridis Emefa Baeta IKRP Rokas & Partners Alexander Azienstadt Eike Najork Yannis Kelemenis Laryea, Laryea & Co. P.C. Beltranena, de la Cerda y C·B·H Rechtsanwälte Kelemenis & Co. Christina Vlachtsis Chavez Ellen Bannerman Bernd Oberbossel Nicholas Kontizas Mariantzela Vlagopoulou María de los Angeles Barillas Bruce-Lyle Bannerman & Kremalis Law Firm, member Dirk Otto Thompson Zepos & Yannopoulos, Buchhalter member of Lex Mundi of Ius Laboris Saravia & Muñoz Norton Rose Reginald Bannerman Roula Koumparouli Vicky Xourafa Amaury Barrera Daniel Panajotow Bruce-Lyle Bannerman & Kyriakides Georgopoulos & Thompson Kremalis Law Firm, member DHV Consultants Cleary Gottlieb Steen & of Ius Laboris Daniolos Issaias Law Firm Hamilton LLP Gwendy Bannerman Roberto Batres Yannis Kourniotis Freddy Yatracou Peter Polke Fugar & Co. Carrillo & Asociados M & P Bernitsas Law PricewaterhouseCoopers Cleary Gottlieb Steen & Guillermo Bonillo Juliet Boabang Offices Anna Zaravinou Hamilton LLP Bonilla, Montano, Bentsi-Enchill & Letsa, Dimitrios Kremalis Sebastian Prügel member of Lex Mundi Toriello & Barrios Kremalis Law Firm, member Grenada White & Case Abed Buabur of Ius Laboris Maria del Pilar Bonillo Christopher Schauenburg Andah and Andah Robert Branch Bonilla, Montano, Tom Kyriakopoulos Supreme Court Toriello & Barrios Cleary Gottlieb Steen & Dzidzedze Fiadjoe Kelemenis & Co. Hamilton LLP James Bristol Caroline Bono PricewaterhouseCoopers Olga Maria Kyritsi Friedrich Tobias Schoene Henry, Henry & Bristol PricewaterhouseCoopers William Edem Fugar Kremalis Law Firm, member Hogan & Hartson LLP Fugar & Co. of Ius Laboris Evelyn Cenac Mario Adolfo Búcaro Flores Thomas Schulz Customs Díaz-Durán & Asociados John Robert Jenkins Vassiliki G. Lazarakou Nörr Stiefenhofer Lutz, Central Law Golden Jubilee Terminal Zepos & Yannopoulos, Zarah Chase member of Lex Mundi member of Lex Mundi Grenada Electricity Agustín Buezo Rosa Kudoadzi Services Ltd. Arrow Cargo Hanno Sperlich Ioanna Lazaridou - Cleary Gottlieb Steen & Bentsi-Enchill & Letsa, member of Lex Mundi Elmaloglou Anslem DeBourg Eva Cacacho González Hamilton LLP Kelemenis & Co. Labour Department Quiñones, Ibargüen & Luján Dirk Stiller George Kwatia PricewaterhouseCoopers Evangelia Martinovits Ruggles Ferguson Rodrigo Callejas Aquino PricewaterhouseCoopers IKRP Rokas & Partners Ciboney Chambers Carrillo & Asociados Legal Services Kenneth D. Laryea John Mazarakos Leroy Flavigny Juan Pablo Carrasco de Dieter Straub Laryea, Laryea & Co. P.C. Elias Paraskevas Attorneys Customs Groote CMS Hasche Sigle Woodsworth Odame Larbi 1933 Cosmus George Díaz-Durán & Asociados - Tobias Taetzner Ministry of Lands, Central Law Forestry & Mines Yiannis Mazarakos Reasonable Services Ltd PricewaterhouseCoopers Alfonso Carrillo Elias Paraskevas Attorneys Henry Joseph Holger Thomas Sam Okudzeto 1933 Carrillo & Asociados Sam Okudzeto & Associates Accountants & Business SJ Berwin LLP Effie G. Mitsopoulou Services Francisco José Castillo Jacob Saah Chacón Valentin Todorow Kyriakides Georgopoulos Kurt LaBarrie Hogan & Hartson LLP Saah & Co. & Daniolos Issaias, member Aguilar Castillo Love of SEE Legal Creative Design Benjamin Sackar Juan Carlos Castillo Chacón Christoph Torwegge Dickon Mitchell Bruce-Lyle Bannerman & Athanassios Pantazopoulos Aguilar Castillo Love PricewaterhouseCoopers Grant Joseph & Co., Legal Thompson IKRP Rokas & Partners and Dr. A. Pantazopoulos member of Lex Mundi Vanessa Castro Mirón Heiko Vogt Darcy White Mayora & Mayora, S.C. PricewaterhouseCoopers Antonios Papadimitropoulos Niel Noel Panalpina Welttransport Henry Hudson - Phillips José Cerezo GmbH Roussos & Partners Greece & Co. PricewaterhouseCoopers Athanassia Papantoniou Annekatrens Werthmann- David Sinclair Legal Services Kelemenis & Co. Feldhues George Apostolakos Sinclair Enterprises Paola van der Beek de PricewaterhouseCoopers Apostolakos Architects Dimitris E. Paraskevas Limited Andrino Legal Ioanna Argyraki Elias Paraskevas Attorneys Casandra Slocombe Cámara Guatemalteca de 1933 la Construcción Karl-Heinz Wewetzer Kyriakides Georgopoulos Grenada Electricity Senatsverwaltung für & Daniolos Issaias, member Konstantinos Pistiolis Services Ltd. Karla de Mata Stadtentwicklung Berlin of SEE Legal Elias Paraskevas Attorneys Trevor St. Bernard CPS Logistics 1933 Andreas Bagias Lewis & Renwick Rolando De Paz Barrientos Kelemenis & Co. TransUnion 168 Doing Business 2009

Estuardo Enrique Echeverria Andres Porras Castillo Yansane Soumah Joel Baussan Joseph Paillant Nova TransUnion Manquepas CARIMPEX Ordre des Comptables Superintendencia de Professionels Agrees Bancos Fernando Quezado Toruño Facinet Soumah Samuel Bien Aime d’Haiti Quezada Tribunal Première Instance Ministere du Commerce et FedEx Bufete Quezada Toruño, de Kaluom de l’Industrie Jean Frederic Sales S.A. Cabinet Sales Alejandro Fernández de Ibrahima Sory Sow Brierre Pierre Castro Marco Tulio Reyna Banque Centrale Cabinet de Lespinasse Margarette Sanon PricewaterhouseCoopers Cámara Guatemalteca de Banque de la Republique la Construcción Momoya Sylla Jean Baptiste Brown d’Haiti Walter Figueroa Nimba Conseil Brown Legal Group Cámara Guatemalteca de Alfredo Rodríguez Mahuad Paul Emile Simon la Construcción Rodriguez, Castellanos, Dominique Taty Steve Christian Brown Architect FIDAFRICA / Brown Legal Group Rodolfo Fuentes Solares & Aguilar, S.C. -Consortium legal PricewaterhouseCoopers Salim Succar Protectora de Crèdito Martin Camille Cangé Cabinet Lissade Comercial Jorge Rolando Barrios Alphonse Temedieu Electricité d’Haïti Nimba Conseil Jean Vandal Veronika Sofia Gonzalez Bran Salvador A. Saravia Castillo Raoul Celestin Vandal & Vandal Díaz-Durán & Asociados - Saravia & Muñoz Guinea-Bissau Les Entreprises Central Law Commerciales Joseph Honduras Klamcy Solorzano Nadal S.A. Miguel Angel Gualim Duarte Adolfo DHV Consultants Fernando Aguilera DHV Consultants Banco da África Djacaman Charles Juan Tejada Ocidental, S. A. Cabinet Gassant FIDE Bethsy Hernandez PricewaterhouseCoopers Adelaida Mesa D’Almeida Juan José Alcerro Milla DHV Consultants Philippe-Victor Chatelain José Augusto Toledo Cruz Sole practicioner Chatelain Cargo Services Aguilar Castillo Love Juan Jegerlehner Arias & Muñoz Jonathan Darboux Lidabel Almendárez de Vijil Saravia & Muñoz Diggan d’Adesky Arelis Torres de Alfaro BCEAO D’Adesky Import Export COHEP (Consejo Christian Lanuza Hondureño de la Empresa Superintendencia de Fatimatou Zahra Diop S.A. Díaz-Durán & Asociados Bancos Privada) Central Law BCEAO Christian De Lespinasse Elmer Vargas Caroline Bono Octávio Lopes Cabinet de Lespinasse Guillermo Lopez-Davis ACZALAW PricewaterhouseCoopers Bufete Lopez Cordero Octávio Lopes Advogados - Berto Dorcé Raquel Villeda Miranda Alliance Juris Excel Claudia Patricia Cartagena Andrés Lowenthal Oficina de Transparencia Mayora & Mayora, S.C. Miguel Mango Mayora & Mayora, S.C. Rigaud Duplan del Congreso Nacional de Julio Yon Audi - Conta Lda Honduras María Isabel Luján Jean Gerard Eveillard DISAGRO, Soluciones Armando Mango Zilbermann Logisticas Cabinet Eveillard Héctor Danilo Cartagena Ordem dos Advogados da Gamero Quiñones, Ibargüen & Luján Camille Fievre Guiné-Bissau PricewaterhouseCoopers Sasha Maldonado Guinea Juris Excel Jaló Pires Janeth Castañeda de Aquino Aguilar Castillo Love Thierno A T Bah Irma Frederic Ministerio da Justica Grupo Cropa Panalpina Enrique Maldonado Cabinet IRDED Avocat Augusto Regala Joel Castillo Ministry of Economy Aminata Bah Tall Enerlio Gassant Ribeiro Agencia Aduanera y Marco Antonio Martinez Nimba Conseil Cabinet Gassant Regala Marítima CARE CPS Logistics Alpha Bakar Barry Saurel Gilet João Daniel Vaz Jr. Carmen Chevez Estuardo Mata Palmieri Cabinet Karamoko Alpha Ministere du Commerce et TransVaz, Lda Comision Nacional de Quiñones, Ibargüen & Luján Barry de l’Industrie Bancos y Seguros Edgar Mendoza Thérèse Beticka Guyana Emile Giordani Ramón Discua PricewaterhouseCoopers Nimba Conseil Gilbert Giordani Batres, Discus, Martinez Ashton Chase Sékou Camara Etude Brisson Cassagnol Abogados Hugo Menes Law Office of Ashton Ayora & Mayora, S.C. Direction Nationale des Chase Associates Archimelec Guerrier Francisco Guillermo Durón Impôts Lopez Guillermo Montano Deeds Registry Cabinet Gassant Elhadj Ibrahima Sory Cissé Bufete Durón Transactel Inc. Sylvie Handal Tribunal du Travail de Lucia Loretta Desir Fernando Fernández Ramón Ortega Hudicourt-Woolley Conakry D & J Shipping Services PricewaterhouseCoopers PricewaterhouseCoopers Aïssata Diakite Guyana Office for Chantal Hudicourt-Ewald Legal Services Cabinet Hudicourt- Marco Antonio Palacios Nimba Conseil Investment Alejandro Fernández de Palacios & Asociados Woolley Mamadou Aliou Chérif Diallo High Court Castro Marc Hebert Ignace PricewaterhouseCoopers Andrea Paniagua Koutou Rexford Jackson PricewaterhouseCoopers Banque de la République Safiatou Kalissa Singh, Doodnauth Law d’Haiti Lillizeth Garay Luis Pellecer Firm CNBS FIDAFRICA / Luciner Joseph Carrillo & Asociados PricewaterhouseCoopers Land Registry Mairie de Petionville Dania Waldina Gomez Luis Rene Pellecer Lopez Mohamed Lahlou Deloitte S.A. de C.V. Rakesh Latchana Kareen T. Laplanche Carrillo & Asociados FIDAFRICA / Ram & McRae Santiago Herrera PricewaterhouseCoopers UN Habitat Jose Enrique Pensabene FIDE Colin Murray Wilhelm E. Lemke, Jr Palacios y Asociados Soumah Mama Aïssata Coastal Construction Marcela López Carrillo Ministère du Commerce ENMARCOLDA (D’adesky) Rita Pérez Services PricewaterhouseCoopers Louis Gary Lissade Aragón & Aragón Raoul Mouthe Christopher Ram Heidi Luna Nimba Conseil Cabinet Lissade Manuel Pérez Ram & McRae García & Bodán Roberson Louis Carrillo & Asociados Guy Piam Josephine Whitehead Dennis Matamoros Batson Nimba Conseil Cabinet Gassant Francisco Pilona Cameron & Shepherd Arias & Muñoz Freshnel Lucien DHV Consultants Raffi Raja Rafael Enrique Medina Elvir Cabinet Koûmy Haiti Cabinet Gassant Julio Pinedo Instituto de la Propiedad Kathia Magloire PricewaterhouseCoopers Nanamoudou Sangare Lionel Allen Juan Carlos Mejía Cotto AEAE Architect Cabinet Gassant Gloria. E. Polanco Instituto de la Propiedad Alexandrine Nelson Frutas Tropicales de André Sangare Gemma Anglade Chatelain Cargo Services Ramón E. Morales Guatemala, S.A. (FRUTESA) Cabinet UIBG Brown Legal Group PricewaterhouseCoopers SOCOPAO - SDV Acknowledgments 169

Orestila Muñoz Andrew Halkyard IFS Ltd. Iceland Rohini Aggarawal Empresa Nacional de Keith Man Kei Ho Norbert Izer PricewaterhouseCoopers Energía Eléctrica Elin Arnadottir Wilkinson & Grist PricewaterhouseCoopers PricewaterhouseCoopers. Jameel Ahmed Jazna Vanessa Oquelí Rod Houng-Lee Zsuzsa Kardos AlifBiz García & Bodán Kristján Ásgeirsson PricewaterhouseCoopers Bellák & Partners Law Arkitektastofan OG Ajit Bhuta and Associates Ramón Ortega Office, member of Ius Kwok Ho Lam Rajiv Anand PricewaterhouseCoopers Laboris Guðrún Bergsteinsdóttir CLP Power Limited BBA Legal PricewaterhouseCoopers Andrea Paniagua Zsuzsanna Károlyi Cindy Lam Palanikumar Arumugam PricewaterhouseCoopers Bellák & Partners Law Þórður Búason The Land Registry Office, member of Ius Reykjavik Construction Variety Fashions Jose Ramon Paz David Lawrence Laboris Agency Aum Aruchitects J.R. Paz & Asociados Deacons Adrienn Keller Ólafur Eyjólfsson Pavithra B. Julio Pinedo Damasus Mak Bellák & Partners Law PricewaterhouseCoopers Maharani Laxmi Ammanni PricewaterhouseCoopers Office, member of Ius Interlite Company Limited Skuli Th. Fjeldsted Centre for Social Science Mauricio Quiñónez Laboris Research Andrea Pellicani Fjeldsted, Blöndal & PricewaterhouseCoopers Andrea Kocziha Overseas Asia Fjeldsted Rohit Bajaj Dino Rietti PricewaterhouseCoopers Chawla & Co. Randolph Perry Erlendur Gíslason Arquitecnic Russell Lambert Orrick, Herrington & LOGOS, member of Lex Vikas Bansal Milton Rivera Sutcliffe LLP PricewaterhouseCoopers Mundi PricewaterhouseCoopers PricewaterhouseCoopers Martinal Quan Petra Lencs Ingibjörg Guðbjartsdóttir Daksha Bara Legal Services Metopro Associates Ltd. Bárd, Cseri & Partners BBA Legal Maharani Laxmi Ammanni José Rafael Rivera Ferrari Law Firm Centre for Social Science Sara Tong Elísabet Guðbjörnsdóttir J.R. Paz & Asociados Dóra Máthé Research Temple Chambers PricewaterhouseCoopers Enrique Rodriguez Burchard PricewaterhouseCoopers Legal Services Aditya Bhardwaj Anita Tsang Aguilar Castillo Love Richárd Medve Reynir Haraldsson Singhania & Partners, PricewaterhouseCoopers Solicitors & Advocates Fanny Rodríguez del Cid Réti, Antall & Madl Jónar Transport Lawrence Tsong Tsong Landwell Law Firm Prachi Bhardwaj Arias & Muñoz Margrét Hauksdóttir TransUnion Lívia Mihovics Trilegal Martha R Saenz The Land Registry Tak Kei Wan Réti, Antall & Madl Nitesh Bhasin Zacarías & Asociados Kristín Helga CLP Power Limited Landwell Law Firm Trilegal Godofredo Siercke PricewaterhouseCoopers Susanne Wong László Mohai García & Bodán Legal Services Bhasin International Hong Kong Economic & Judit Nagy Edgardo H. Sosa Trade Office Jón Ingi Ingibergsson Leena Chacko Bellák & Partners Law PricewaterhouseCoopers. Amarchand & Mangaldas Empresa Nacional de Raymond Wong Office, member of Ius Energía Eléctrica & Suresh A. Shroff & Co. PricewaterhouseCoopers Laboris Erlingur E. Jónasson Cristian Stefan Handal ISTAK Aman Chanda Alexander Yuen Sándor Németh Zacarías & Asociados PricewaterhouseCoopers TransUnion Szecskay Attorneys-at-Law Hróbjartur Jónatansson AM Praxis Law Offices Harshala Chandorkar Juan Tejada Tamás Pásztor PricewaterhouseCoopers Hungary Credit Information Bureau Nagy és Trócsányi Law Ásta Kristjánsdóttir Ltd. Jorge Torres Office, member of Lex PricewaterhouseCoopers Morley Allen & Overy Vipul Chaturvedi COHEP (Consejo Mundi Legal Services Iroda Innovative Eco-Care Pvt. Hondureño de la Empresa Tibor Szabó Ragna Matthíasdóttir Pethő Ádám Ltd. Privada) Réti, Antall & Madl ISTAK BISZ Central Credit Armando Urtecho López Landwell Law Firm Jyoti Chaudhari Information Ltd Daði Ólafsson Legasis Services Pvt. Ltd. COHEP (Consejo András Szecskay Mark Balastyai BBA Legal Hondureño de la Empresa Szecskay Attorneys-at-Law Anamika Chaudhary Privada) Futureal Holding Co. Kristján Pálsson Infini Juridique Ilona Szarka Péter Bárdos Jónar Transport Roberto Manuel Zacarías IB Grant Thornton Harminder Chawla Urrutia Sándor Békési Consulting Kft. Eyvindur Sólnes Chawla & Co. Zacarías & Asociados LVA Partos & Noblet Lovells Ágnes Szent-Ivány Manjula Chawla Heiðar Stefánsson Hong Kong, Judit Bókai Sándor Szegedi Szent-Ivány MCA Legal Dr Bókai Notary Office Komáromi Eversheds LOGOS, member of Lex China Mundi Nimish Choudhary Hedi Bozsonyik Viktória Szilágyi PricewaterhouseCoopers Brian Barron Gunnar Sturluson Szecskay Attorneys-at-Law Nagy és Trócsányi Law Baker & McKenzie Office, member of Lex LOGOS, member of Lex Sachin Chugh Nicholas Chan Zsuzsanna Cseri Mundi Mundi Singhi Chugh & Kumar, Chartered Accountants Squire, Sanders & Dempsey Bárd, Cseri & Partners Rúnar Svavar Svavarsson Law Firm László Szűcs LLP Réti, Antall & Madl Orkuveita Reykjavíkur, Kamlesh Desai Albert P.C. Chan István Sándor Landwell Law Firm Distribution-Electrical Mangal Exports System The Hong Kong Kelemen, Meszaros, Sandor Prashant Dharia & Partners Tibor Torok Polytechnic University PricewaterhouseCoopers Bergþór Þormóðsson Anant Industries Dalma Dudás ISTAK Alex Chan Ádám Tóth Rahul Dhawan The Land Registry Réti, Antall & Madl Landwell Dr. Tóth & Dr. Gáspár India Fox Mandal Vashi Chandi Közjegyzői Iroda Thambi Durai Gabriella Erdos Nagarajan A. Excellence International Gábor Varga T. Durai & Co. PricewaterhouseCoopers Karthik Diesel Sales & Deborah Cheng BISZ Central Credit György Fehér Service Koshy G. George Squire, Sanders & Dempsey Information Ltd Karthik Diesel Sales & Bellák & Partners Law Rajan A. L.L.P. Agnes Wolford Service Office, member of Ius Sweka International Winnie Cheung Laboris Budapest Viii. district C.V. Ganesh Municipality Dulal Acharyya The Land Registry Anna Gáspár Karthik Diesel Sales & Blanka Zombori Parasnath Tech Garments Service Patrick Fontaine Build-Econ Ltd. Pvt., Ltd. PricewaterhouseCoopers Linklaters Karolina Gombos Rahul Garg Amit Agarwal PricewaterhouseCoopers Alexander Gong IB Grant Thornton PricewaterhouseCoopers Baker & McKenzie Consulting Kft. G.D. Smabhare and Co. 170 Doing Business 2009

Mayur Ghadia Poonam Lila Ahuja Punita Ranjan Sharma Almer Apon Bhavna Electrical Leo Circuit Boards Pvt. Singhi Chugh & Kumar, Net Link Computer PT Buana Mas Citra Industries Chartered Accountants Lestari Ltd. Anand Sharma Rajesh Gopinath Manjunath Madhav Atramuddin Qureshi R.K. Industries Hamud M. Balfas Regent Telecom Rieco Handmade Creations Ali Budiardjo, Nugroho, Shivanand Shenoy Reksodiputro, member of Dinesh Gupta Rahul Exports Manish Madhukar Tushar Shinde Lex Mundi Hari Om International Infini Juridique Capt Raj Precise Biopharma Pvt. Rick Beckmann Anil Gupta Maharani Laxmi Ammanni Brahma Shipping & Ltd. Brigitta I. Rahayoe & Logistics Hitech Group Centre for Social Science Vikram Shroff Syamsuddin Research Chander Gupta Karthik Raja Nishith Desai Associates Fabian Buddy Pascoal MR Tobacco Pvt., Ltd. Som Mandal Knitted Garments Hanafiah Ponggawa & Exporter Rajnish Shukla Vinay Gupta Fox Mandal Singhi Chugh & Kumar, Partners Vinay K Gupta & Co. Vipender Mann Sundar Rajan Chartered Accountants Ira A. Eddymurthy Cassanova Textiles Mano Haran KNM & Partners, Law Sukhpreet Singh Soewito Suhardiman ACE Overseas Offices Mohan Rajasekharan Chawla & Co. Eddymurthy Kardono MCA Legal Akil Hirani Kapish Mehta Ravinder Singh Sani Eka Duta Majmudar & Co. Dara Mehta Krishnamurthy International Tools Co. Bank Indonesia Little & Co. Ramachandran Greg Elms India Business Database. Legasis Services Pvt. Ltd. Amaresh Kumar Singh com Gajendra Mehta Luthra & Luthra IFC Mohan Ramakrishnan Vipin Jain Nimbus Corporation Kaviraj Singh Bambang Eryudhawan Sathya Auto Private Indonesian Institute of Shree Bhikshu Marble and Jitesh Mehta Limited Trustman & Co Granites Architects Source India Ravinder Singhania Rangaswamy Ramakrishnan Ahmad Fadli Ashok Jain R.K. Mishra Singhania & Partners, Top Metrology Pvt. Ltd. Brigitta I. Rahayoe & Suraj Overseas Metro Associates Solicitors & Advocates Ashok Ramgir Syamsuddin Atul Jani Arvind Sinha Sharad Mishra Harsh Impex Iqbal Hadromi Gayatri Polymers & Neo Multimedian Business Advisors Group Geosynthetics. Dipak Rao Hadromi & Partners Uppu Sivaiah Saurabh Misra Singhania & Partners, Djoko Hastowo Malini Jayakumar Paras Kuhad & Associates, Solicitors & Advocates Esprit de Corps India Sribalaji Cosmetics PLN Kantor Pusat Advocates ("PKA") Ramamurthy Srinivasan Jessica Maria Rodrigues Ray Headifen Dharmendra Johari Deepti Mittal Kavjess Export Import Transdeals Inc. Stonex Inc. PT Prima Wahana Caraka / Vinay K Gupta & Co. Trading Company Rudra Srivastava PricewaterhouseCoopers G. D. Joseph Ravi Modi Martin Clifford Rodrigues Chawla & Co. Joseph & Co. Reno Hirdarisvita Dev Roadlines Pvt. Ltd. Max Exports Joseph Starr Hadromi & Partners Swaminathan Kalyanaraman Starline Shipping Vikash Mohta Roopa Textiles and Rahayu N. Hoed Dakshin Kreations Private P.A. International Trimmings Limited Stretch Fashions Makarim & Taira S. Sameer Sah R. Muralidharan Madhu Sweta Brigitta Imam Rahayoe Dinesh Kanabar PricewaterhouseCoopers Majmudar & Co. PricewaterhouseCoopers Singhania & Partners, Brigitta I. Rahayoe & Satish Murti Abhishek Saket Solicitors & Advocates Syamsuddin A.V. Kane Murti & Murti Infini Juridique Niranjan Talati The Brihan Mumbai Darrell R. Johnson International Law Dushir Saksena Shreeji Marketing Indonesian Legal Electric Supply & Practice Transport Undertaking ICFAI School of Financial Mahesh Thaker Consultants Anshoo Nayar Studies M J & Company Mohammad Kamal Vaishal Kapadia Fox Mandal Shidimo Interaux Pvt. Ltd. Sudhir Saksena Krupa Thakkar Furniture Fikamar Nine International ICFAI School of Financial Rushil Decor Ltd. Mirza Karim Deepti Kapoor Studies Fox Mandal Anand Nivas Hira Tikoo KarimSyah Law Firm Richie Sancheti Dragon Express Freight United International Ketua Kehormatan Sushmita Kapur Pvt. Ltd. Nishith Desai Associates Fox Mandal Aparna Tripathy Ikatan Arksitek Indonesia Rajesh Palavankar Deepak Sanghavi Jakarta Rajas Kasbekar Infini Juridique IndoGlobal Health ARL Global David Knight Little & Co. Sciences Private Limited Suhas Tuljapurkar Radhika Sankaran Agri-Developments Legasis Services Pvt. Ltd. Arun Kedia Janak Pandya Fox Mandal International SA (Pty) VAV Life Sciences P. Ltd. Nishith Desai Associates Sunil Upadhyaya Limited V. Siva Sankaran National Foods Rajesh Khandelwal Sujit Parakh T.S. Classique Herry N. Kurniawan Suman Enterprises PricewaterhouseCoopers Ratandeep Uppal Ali Budiardjo, Nugroho, Mohit Saraf B M Metal Crafts Reksodiputro, member of Avinash Kumar N. B. Patel Luthra & Luthra Lex Mundi Chawla & Co. R.K. Plast & Engineers Kannan Venkatasamy Neha Satav Peripheralconnexions Rudy Kusmanto Suraj Kumar Sanjay Patil Legasis Services Pvt. Ltd. Makarim & Taira S. Chawla & Co. Saji Vijayadas Ashish Patole Srinivasan Seenu Dragon Express Freight Winita E. Kusnandar Sailesh Kumar Accent Trendz Air Travels Kusnandar & Co. Dragon Express Freight Pvt. Ltd. Niti Paul Pvt Ltd. Ratnika Sehgal Jude Xavier Erma Kusumawati Chawla & Co. Chawla & Co. Bank Indonesia Debashis Kumar Reppin International Francisca Philip Ganapati Udyog Ramani Seshadri Zedd Trade Julien Lallemand Singhania & Partners, PT SDV Logistics Abhishek Kumar Solicitors & Advocates Dilip Shah Singhania & Partners, Indonesia Ferry P. Madian Nitin Potdar Parag Shah Solicitors & Advocates Fox Mandal Yose M. Adams Ali Budiardjo, Nugroho, J. Sagar Associates, Reksodiputro, member of Karsh Kumar Advocates & Solicitors Prakash Shah Bank Indonesia Lex Mundi Singhi Chugh & Kumar, Parijat Marketing Services Nafis Adwani Chartered Accountants M. Prabhakaran Ahmad Malkan Consulta Juris Ramasamy Shankar Ali Budiardjo, Nugroho, PT Triharpindo Mandiri Vinu Kurian Reksodiputro, member of Beta Healthcare Products Anand Prasad Purushotam Sharma Lex Mundi Eric Mancini Private Ltd. Trilegal Gajraj Mehandi Uydog PT SDV Logistics Acknowledgments 171

Gopinath Menon Fararatri Widyadari Husam Addin Hatim Lior Crystal Luigi Brunetti PT IFC Stephan Jäger PricewaterhouseCoopers SDV PricewaterhouseCoopers FAS Robertus Winarto Amereller Rechtsanwälte Clifford Davis Carlo Bruno PT Prima Wahana Caraka / Imad Makki S. Horowitz & Co., member Ashurst Karen Mills PricewaterhouseCoopers of Lex Mundi KarimSyah Law Firm Al Qarya Group Co. Manuela Caccialanza Ferry Zulkarnaen Roee Hecht Jones Day Norma Mutalib Widyawan & Partners Ireland Shavit Bar-On Gal-On Tzin Makarim & Taira S. Nov Yagur, Law Offices Sergio Calderara Iran Arthur Cox, member of Lex Nunziante Magrone Feria Ningsih Mundi Aaron Jaffe Makarim & Taira S. Yigal Arnon & Co. Stefano Cancarini Mohammad Adib Margaret Austin TLS / Hartono Parbudi Adib Law Firm Eugene F. Collins Zeev Katz PricewaterhouseCoopers Attorney-at-Law Behrooz Akhlaghi Solicitors PricewaterhouseCoopers Legal Services Gita Petrimalia International Law Office Alan Browning Vered Kirshner Alessandro Caridi Hadromi & Partners of Dr. Behrooz Akhlaghi & LK Shields Solicitors, PricewaterhouseCoopers PricewaterhouseCoopers Associates Sandra Pranoto member of Ius Laboris Gideon Koren Gennaro Cassiani IFC Reza Askari Jonathan Cullen Ben Zvi Koren & Co. Law GC Architecture Buro Foreign Legal Affairs Offices Arno F. Rizaldi LK Shields Solicitors, Giorgio Cherubini Group member of Ius Laboris Kusnandar & Co Orna Kornreich-Cohen Pirola Pennuto Zei Akhlaghi Behrooz Richard Curran Shavit Bar-On Gal-On Tzin Associati L. Peter Rosner International Law Office Nov Yagur, Law Offices LK Shields Solicitors, Domenico Colella Bank Dunia I the World of Dr Behrooz Akhlaghi & member of Ius Laboris Bank Associates Michael Lagon Portolano Colella Gavin Doherty The Israel Electric Cavallo Studio Legale Adam Sack Gholamhossein Davani Corporation Ltd.- Dan Eugene F. Collins Fabrizio Colonna IFC Dayarayan Auditing & Solicitors district Financial Services Camozzi Bonissoni Isyana W. Sadjarwo Ciara Garry Michelle Liberman Varrenti & Associati Saeed Hashemian Notaris & Pejabot Pembuot ESB Networks S. Horowitz & Co., member Akio Tanoh Adib Law Firm of Lex Mundi Mattia Colonnelli de Gasperis Paul Glenfield Lombardi Molinari e Pieter Henrianto Salean Mehdi Heidarzadeh Matheson Ormsby Prentice David Rosen Associati Studio Legale Makarim & Taira S. Alvand Sayan Idility Consulting International Trading Micheál Grace Barbara Corsetti Henry Sandee Co, Ltd. Mason Hayes & Curran Gerry Seligman Portolano Colella Bank Dunia I the World PricewaterhouseCoopers Cavallo Studio Legale Bank Javad Javaheri Colm Kelly Yifat Shkedi-Shatz Filippo Corsini Parisa Mazaheri PricewaterhouseCoopers Gatot Sanyoto S. Horowitz & Co., member Chiomenti Studio Legale Kusnandar & Co Atieh Associates Ian Lavelle of Lex Mundi LK Shields Solicitors, CRIF S.p.A. Nur Asyura Anggini Sari Mozaffar Mohammadian Edward Shtaif member of Ius Laboris Luis Cristalli Bank Indonesia Teema Bar International The Israel Electric Transport Margaret Masterson Opdel Snc Di Ilario Dell Nasri Sebayang Corporation Ltd.- Dan PricewaterhouseCoopers Agnolo & Co. PT PLN (Persero) Indonesia Yahya Rayegani district State Electricity Farjam Law Office Gavan Neary Daniel Singerman Salvatore Cuzzocrea PricewaterhouseCoopers Corporation Behrooz Rezazadeh PricewaterhouseCoopers Business Data Israel + Indra Setiawan PSDC Group Shane Neville Personal Check Antonio de Martinis Spasaro De Martinis Law Ali Budiardjo, Nugroho, Jamal Seifi LK Shields Solicitors, Nir Zalmanov Reksodiputro, member of member of Ius Laboris B.A.S Firm Lex Mundi Dr. Jamal Seifi & Associates Malichi O’Callaghan Elena D’errico Hans C. Shrader Italy Abbatescianni Studio Mir Shahbiz Shafe Duncan & Grehan Partners IFC Legale e Tributario Dr. Jamal Seifi & Panalpina World Allen & Overy LLP Kevin Omar Sidharta Associates Transport Ltd. Claudio Di Falco APL Cleary Gottlieb Steen & Ali Budiardjo, Nugroho, Cyrus Shafizadeh Reksodiputro, member of Judith Riordan Marianna Abbatticchio Hamilton LLP Tavakoli & Shahabi Mason Hayes & Curran Lex Mundi Ristuccia & Tufarelli Domenico Di Pietro Mostafa Shahabi Ricardo Simanjuntak Brendan Sharkey Fabrizio Acerbis Chiomenti Studio Legale Tavakoli & Shahabi Reddy Charlton McKnight Ricardo Simanjuntak & PricewaterhouseCoopers Marco Ettorre Partners Iraq Gavin Simons Paola Albano Camozzi Bonissoni A. Kemalsjah Siregar Eugene F. Collins Cleary Gottlieb Steen & Varrenti & Associati Kemalsjah & Associates Hadeel Salih Abboud Solicitors Hamilton LLP Al-Janabi Carlo Falcetto Bambang Soelaksono Michael Treacy Gaetano Arnò Nunziante Magrone Mena Associates, Property Registration The SMERU Research member of Amereller TLS / Emanuele Ferrari Institute Authority Rechtsanwälte PricewaterhouseCoopers Studio Notarile Ferrari Colm Walsh Legal Services Pak Subani, SH Hadeel Al Janabi Irish International Linda Frigo Amir Syamsuddin & Mena Associates, Maria Pia Ascenzo Partners Freight Association Studio Legale Macchi di member of Amereller Bank of Italy Cellere e Gangemi Bernadeta Sulistyarimi Rechtsanwälte Maeve Walsh Romina Ballana Ivana Genestrone IFC Reddy Charlton McKnight Ahmad Al Jannabi PricewaterhouseCoopers TLS Associazione Galinar R. Kartakusuma Mena Associates, Israel Paola Barazzetta Professionale di Avvocati Summitmas member of Amereller e Commercialisti Rechtsanwälte TLS / Makarim & Taira S. Ronen Bar-Even PricewaterhouseCoopers Francesca Gesualdi Yukiko LU. Tambunan Farquad Al-Salman Weiss- Porat & Co. Legal Services Cleary Gottlieb Steen & Bank Indonesia F.H. Al-Salman & Co. Paul Baris Susanna Beltramo Hamilton LLP Ernst G. Tehuteru Florian Amereller Yigal Arnon & Co. Studio Legale Beltramo Lucio Ghia Ali Budiardjo, Nugroho, Amereller Rechtsanwälte Ofer Bar-On Antonino Boeti Ghia Law Firm Reksodiputro, member of Blund Faridoon Arif Najeb Shavit Bar-On Gal-On Tzin Penelope S.r.l. Vincenzo Giannantonio Lex Mundi Nov Yagur, Law Offices Attorney-at-Law Roberto Bonsignore Ashurst Gatot Triprasetio Koby Cohen Cleary Gottlieb Steen & Maurizio Giuntoni Widyawan & Partners PricewaterhouseCoopers Hamilton LLP Ecoproget S.r.l. 172 Doing Business 2009

Federico Guasti Tommaso Tomaiuolo Miho Arimura Akio Yamamoto Khaldoun Nazer Studio Legale Guasti TLS Associazione Hatasawa & Wakai Law Kajima Corporation Khalifeh & Partners Professionale di Avvocati Firm Giovanni Izzo e Commercialisti Kazuhiro Yanagida Omq Al Bihar Est. Credit Information Center Abbatescianni Studio Nishimura & Asahi Ahmad Quandour Legale e Tributario Luca Tufarelli Corp. Ristuccia & Tufarelli Setsuko Yufu Khalifeh & Partners Arena Lanfranco Mijo Fujita Atsumi & Partners Osama Y. Sabbagh Prodital Leathers Benedetta Vannini Adachi, Henderson, Cleary Gottlieb Steen & Miyatake & Fujita The Jordanian Electric Stefano Macchi di Cellere Jordan Power Co. Ltd. (JEPCO) Hamilton LLP Yoshimasa Furuta Jones Day Saleh Abdelati Emanuela Vittelo Anderson Mori & Stephan Stephan Barbara Magn Tomotsune Ali Sharif Zu’bi, Advocates PricewaterhouseCoopers Cleary Gottlieb Steen & & Legal Consultants, Camozzi Bonissoni Hamilton LLP Azzam Zalloum Varrenti & Associati Shigeru Hasegawa member of Lex Mundi Zalloum & Laswi Law Firm Angelo Zambelli Zeirishi-Hojin Chaled Abu-Gharbieh Fabrizio Mariotti PricewaterhouseCoopers LabLaw Studio legale - Arch EPE, Enterprise Iyad Zawaideh Mario Miccoli Failla, Rotondi & Zambelli Tamotsu Hatasawa Business Solutions Ali Sharif Zu’bi, Advocates Notaio Miccoli & Legal Consultants, Filippo Zucchinelli Hatasawa & Wakai Law Anas Abunameh Firm member of Lex Mundi Valeria Morossini TLS / Law & Arbitration Centre PricewaterhouseCoopers Takashi Hirose Kareem Zureikat Francesca Napoletano Legal Services Ibrahim Abunameh Oh-Ebashi LPC & Partners Ali Sharif Zu’bi, Advocates Chiomenti Studio Legale Law & Arbitration Centre & Legal Consultants, Jamaica Yuko Inui Gianmatteo Nunziante Bassam Abu-Rumman member of Lex Mundi Nunziante Magrone Orrick, Herrington & Theresa Bowen Sutcliffe LLP Ali Sharif Zu’bi, Advocates Kazakhstan Francesco Nuzzolo LEX Caribbean & Legal Consultants, PricewaterhouseCoopers Muriuki Kaindio member of Lex Mundi Bolat Abaidullayev Arlene E. Burton Tokyo Trading Co. Ltd. Luciano Panzani PricewaterhouseCoopers Sabri Al Khassib Business Environment Improvement Project/ Supreme Court Yosuke Kanegae Amman Chamber of Eric Alexander Crawford Oh-Ebashi LPC & Partners Commerce Pragma Corporation Paolo Pasqualis PricewaterhouseCoopers Tamara Al-Banna Ardak Aiyekeyeva Notary Hideki Thurgood Kano Eagle and Whale Ltd. Anderson Mori & Khalifeh & Partners PricewaterhouseCoopers Giovanni Patti Nicole Foga Tomotsune Eman M. Al-Dabbas Anvar Akhmedov Abbatescianni Studio Foga Daley & Co. First Credit Bureau Legale e Tributario Yutaro Kawabata International Business Stephanie Gordon Nishimura & Asahi Legal Associates Aman Aliev Paolo Pedrazzoli LEX Caribbean Arafat Alfayoumi Assistance, LLC Law Firm Studio Notaio Pedrazzoli Susumi Kawaguchi Herbert Winston Grant Obayashi Corporation Central Bank Askar Baigazin Andrea Pellicani Grant, Stewart, Phillips Omar Aljazy PricewaterhouseCoopers Overseas Asia Kotaku Kimu & Co. Zeirishi-Hojin Aljazy & Co.Advocates & Legal Services Federica Peres Michael Hall PricewaterhouseCoopers Legal Consultants Nurlan Baimurzayev Portolano Colella PricewaterhouseCoopers Francis Bawab Ministry of Justice Cavallo Studio Legale Kenichi Kojima Corrine N. Henry Ushijima & Partners PricewaterhouseCoopers Ildus Bariev Laura Prosperetti Myers, Fletcher & Gordon, Toshio Miyatake Stephen Carpenter Globalink Logistics Group Cleary Gottlieb Steen & member of Lex Mundi Hamilton LLP Adachi, Henderson, Customs Administration Aliya Baysenova Alicia P. Hussey Miyatake & Fujita Modernization Program Giuseppe Ramondelli (CAMP) Assistance, LLC Law Firm Myers, Fletcher & Gordon, Michihiro Mori Studio Legale Notarile member of Lex Mundi Micheal T. Dabit Gulnur Bekmukhanbetova Di Fabio Ramondelli Nishimura & Asahi McGuireWoods Cantamagli Emile G.R. Leiba Michael T. Dabit & Tohru Motobayashi Associates Kazakhstan LLP Giuseppe Antonio Recchia Myers, Fletcher & Gordon, Mori Hamada & member of Lex Mundi Anwar Elliyan Shamshidin Bizhkenov Dipartimento sui rapporti Matsumoto Aristan Project di lavoro e sulle relazioni Sandra Minott-Phillips The Jordanian Electric Takafumi Nihei Power Co. Ltd. (JEPCO) Management Group industriali - University Myers, Fletcher & Gordon, Nishimura & Asahi (APMG) of Bari member of Lex Mundi Greater Amman Miho Niunoya Sergey Chetverikov Tommaso Romolotti Municipality Viveen Morrison Atsumi & Partners PricewaterhouseCoopers Camozzi Bonissoni PricewaterhouseCoopers David H. Harrell Varrenti & Associati Naoko Sato Customs Administration Michael Dark Hilary Reid Michael Wilson & Partners Giovanni B. Sandicchi Anderson Mori & Modernization Program Myers, Fletcher & Gordon, Tomotsune (CAMP) Ltd. Cleary Gottlieb Steen & member of Lex Mundi Hamilton LLP Tetsuro Sato George Hazboun Almaz Dosserbekov Natalie Farrell Ross Baker & McKenzie Aristan Project Lamberto Schiona Myers, Fletcher & Gordon, Zeina Jaradat Management Group Studio Legale Schiona member of Lex Mundi Eri Sugihara PricewaterhouseCoopers (APMG) Nishimura & Asahi Massimiliano Silvetti Lisa N. Russell Rasha Laswi Ardak Dyussembayeva Nunziante Magrone Myers, Fletcher & Gordon, Hidetaka Sumomogi Zalloum & Laswi Law Firm Aequitas Law Firm member of Lex Mundi Nishimura & Asahi Piervincenzo Spasaro Husam Jamil Madanat Courtney Fowler Spasaro De Martinis Law Humprey Taylor Hiroyuki Suzuki Land and Survey PricewaterhouseCoopers Firm Taylor Construction Ltd. Zeirishi-Hojin Directorate PricewaterhouseCoopers Oleg Gnoevykh Giovanni Stefanin Lorraine Thomas Firas Malhas M&M Logistics TLS Associazione LTN Logistics Toshio Taikoji International Business Professionale di Avvocati International Co. Ltd Kajima Corporation Legal Associates Semion Issyk e Commercialisti Aequitas Law Firm Maliaca Wong Junichi Tobimatsu Munaf Malkawi Robert Sturgess Myers, Fletcher & Gordon, Mori Hamada & Mufida Art Mosaic Vladimir Ivlev SDV First Credit Bureau member of Lex Mundi Matsumoto Maher Melhem Maria Antonietta Tanico Thomas Johnson Japan Jun Yamada Abu-Ghazaleh Tanico law firm Anderson Mori & Professional Consulting Denton Wilde Sapte (AGPC) Silvio Tersilla Allen & Overy Tomotsune Elena Kaeva Lovells APL Michi Yamagami Amer Mofleh PricewaterhouseCoopers Anderson Mori & International Business Tomotsune Legal Associates Acknowledgments 173

Dina Kali William Ikutha Maema John Syekei Nyandieka Jung Myung Lee Mohammed Al Noor PricewaterhouseCoopers Iseme, Kamau & Maema Muriu Mungai & Co Hwang Mok Park P.C., Al-Twaijri and Partners Legal Services Advocates Advocates member of Lex Mundi Law Firm Nursultan Kassenov Karori Kamau Joseph Taracha Hye Jeong Lee Reema Ali Aristan Project Iseme, Kamau & Maema The Central Bank Ahnse Law Offices Ali & Partners Management Group Advocates (APMG) Adrian Topoti Sung Whan Lee Abdullah Bin Ali Patrick Karara B.M. Musau & Co. Ahnse Law Offices Packaging and Plastic Pasha Karim PricewaterhouseCoopers Advocates Industries Co. (KSC) Globalink Logistics Group Kwon Lee Peter Kenani Kiribati Kim & Chang Tim Bullock Yekaterina Kim Homeline Consolidation Al-Fahad & Co, Deloitte & Kyu Wha Lee Michael Wilson & Partners Services Ltd. Kenneth Barden Touche Ltd. Lee & Ko Morris Kimuli Attorney-at-Law Paul Day Jada Soyun Lee Alexander Kurganov B.M. Musau & Co. William Wylie Clarke Al Sarraf & Al Ruwayeh M&M Logistics Advocates Orrick, Herrington & Howards Lawyers Sutcliffe LLP Sam Habbas Abdulkhamid Muminov Felix Kioko Al Sarraf & Al Ruwayeh Lawrence Muller Sun-Kyoo Lee PricewaterhouseCoopers B.M. Musau & Co. Betio City Council Advocates Samil Nazih Abdul Hameed Assel Musina Tion Neemia PricewaterhouseCoopers Al-Saleh & Partners Meshack T. Kipturgo Denton Wilde Sapte Shipping Agency of Kiribati Siginon Freight Ltd June Ha Lim Sunil Jose Berik Nurgaziyev Ports Authority Hwang Mok Park P.C., Abu-Ghazaleh Consulting Aristan Project Owen Koimburi member of Lex Mundi and Intellectual Property Management Group SCI Koimburi Tucker & Co. Matereta Raiman (APMG) Ministry of Finance & Patrick J. Monaghan Mazen A. Khoursheed Alexandra Kontos Economic Development Kim & Chang Packaging and Plastic Yuliya Penzova Walker Kontos Advocates Industries Co. (KSC) Aequitas Law Firm Sung-Ho Moon Gilbert Langat Korea Horizon Law Group Jasmin Paurus Kohina Saniya Perzadayeva Kenya Shippers Council Abdullah Kh. Al-Ayoub & Macleod Dixon Yong Seok Ahn Ho Joon Moon Associates, member of Lex Nicholas Malonza Lee & Ko Lee & Ko Mundi Elvis Robert B.M. Musau & Co. M&M Logistics Advocates Dong-Ook Byun Je-Sik Myoung Chirine Krayem Moujaes Customs Service Korea Credit Bureau The Law Offices of Mishari Asem Shaidildinova Victor Majani Al-Ghazali PricewaterhouseCoopers Osoro and Co, Certified Min-Sook Chae Byung-Hun Nam Public Accountants Korea Credit Bureau NamSun Industries co. Dany Labaky Kanat Skakov Hyeong-Tae Cho Panalpina IAF Ltd. The Law Offices of Mishari Salans Sam Mbugua Al-Ghazali Philton Samil Sang Il Park Zhaniya Ussen PricewaterhouseCoopers Hwang Mok Park P.C., Shaik Haneef Moinuddin Assistance, LLC Law Firm Rosemary Mburu Law Offices of Jamal Institute of Trade Han-Jun Chon member of Lex Mundi Dubek Zhabykenov Ahmed Abdullah Development Samil J.T. Park BA Services International PricewaterhouseCoopers Mohamed Omar LLC Metropol East Africa Ltd. Kim & Chang Eui Jong Chung Al Markaz Law Firm Jung-Taek Park Danat Zhakenov Osoro Moses Osano Bae, Kim & Lee LLC Omar Hamad Yousuf Al-Essa Zhakenov & Partners Muriu Mungai& Co Kim & Chang Lionel Darrieutort The Law office of Al-Essa in association with Advocates Jeong Seo SDV & Partners Grundberg Mocatta Washington Muthamia Kim & Chang Rakison Marc Fally Ahmed Zakaria Alexandria Freight Dong-Suk Wang SDV Al Sarraf & Al Ruwayeh Valerie A. Zhakenov Forwarders Ltd. Korea Credit Bureau Zhakenov & Partners Judy Mwangi Sang-goo Han Kyrgyz Republic in association with Kim Ji Woong Chunga Associates Yoon Yang Kim Shin & Yu Grundberg Mocatta Korea Credit Bureau Ainura Abdyrakunova Rakison Sean C. Hayes Wachira Ndege Jee-Yeon Yu Lorenz Law Firm Ahnse Law Offices Liza Zhumakhmetova Credit Reference Bureau Kim & Chang Africa Ltd. Gulnara Ahmatova PricewaterhouseCoopers Baek Huh International Business Legal Services Stephen Okello Hwang Mok Park P.C., Kuwait Council PricewaterhouseCoopers member of Lex Mundi Ainur Zhumanbayeva Ihab AbbasCalderon Nursulu Ahmetova Michael Wilson & Partners Erastus K. Omolo C.W. Hyun Al-Fahad & Co, Deloitte & USAID Business Ltd. Erastus & Co. Certified Kim & Chang Touche Environment Improvement Public Accountants Project Kenya James I.S. Jeon Labeed Abdal Elisha Ongoya Sojong Partners The Law Firm of Labeed Renat Akhmetov George Akoto Asiema & Co Advocates Young-Cheol Jeong Abdal PricewaterhouseCoopers Akoto & Company Tom Onyango Yonsei University Advocates Amal Abdallah Sabyrbek Akimabev Ochieng, Onyango, Kibet Kim Jung In Al-Saleh & Partners USAID Business George Arego & Ohaga Environment Improvement Korea Credit Bureau Mahmoud Abdulfattah Siginon Freight Ltd Cephas Osoro Project Gee-Hong Kim The Law Offices of Mishari Anil Madhavan Changwony Osoro and Co, Certified Niyazbek Aldashev Horizon Law Group Al-Ghazali Siginon Freight Ltd Public Accountants Lorenz Law Firm Jung-In Kim Lina A. Adlouni Oliver Fowler Mohammed Ramadhan Natalia Alenkina Korea Credit Bureau The Law office of Al-Essa Kaplan & Stratton Del Ray Cargo & Partners Consultant Holding Yong-Deog Kim Fiona Fox Sonal Sejpal Abdullah Al-Ayoub Petrova Alevtina Korea Credit Bureau Chunga Associates Anjarwalla & Khanna Abdullah Kh. Al-Ayoub & Engineering Service Ltd Advocates Kyu-Dong Kim Associates, member of Lex Peter Gachuhi Dogadin Andrei Rodgers Abwire Sekwe Samil Mundi Kaplan & Stratton PricewaterhouseCoopers Union of Entrepreneurs of Muriu Mungai & Co Ammar Al-Fouzan Kyrgyzstan Francis Gichuhi Advocates S.E. Stephan Kim The Law Offices of Mishari Talaybek Asylbekov Prism Designs Africa Sojong Partners Al-Ghazali Deepen Shah International Business Edmond Gichuru Walker Kontos Advocates Wonhyung Kim Mishari M. Al-Ghazali Council Gichuru Kiplagat & Mahat Somane Yoon Yang Kim Shin & Yu The Law Offices of Mishari Advocates Al-Ghazali Denis Bagrov Kaplan & Straton Korea Information Service Grata Law Firm 174 Doing Business 2009

Zharkymbai Baiganchuk Alexander Vachtel Zane Džule Bernard Choueiri Toufic Nehme Construction Company Sentyabr Stroi Ltd Liepa, Skopiņa/Borenius Ministry of Justice Law Office of Albert -KEP Stroi Ltd Laham Lao PDR Zlata Elksnina-Zascirinska Sanaa Daakour Julia Bulatova PricewaterhouseCoopers The Levant Lawyers Hermes Peter Law Firm "Partner" Kelly Bird Income Tax Department- Ivars Grunte Bassam Darwich Beirut Natalia Dolinskaya Asian Development Bank Loze, Grunte & Cers P & G Levant International Business Sithong Chanthasouk Moussa Raphaël Council Andris Ignatenko Theodore De Mar Youssef Raphaël & Associés DFDL Mekong Law Group Estma SIA Badri and Salim El Akjoltoi Elebesova Meouchi Law Firm, member Mazen Rasamny Lasonexay Chanthavong Aija Klavinska Credit Information Bureau DFDL Mekong Law Group of Interleges Badri and Salim El Ishenim PricewaterhouseCoopers Meouchi Law Firm, member Sounthorn Chanthavong Electricité du Liban of Interleges Damir Esenaliev Law Offices Blueger & DFDL Mekong Law Group Chadia El Meouchi The World Bank Plaude Mireille Richa Aristotle David Badri and Salim El Tyan & Zgheib Law Firm Saltanat Ismailova Oleg Litskevich Meouchi Law Firm, member DFDL Mekong Law Group PricewaterhouseCoopers Maritime Transport & of Interleges Jihad Rizkallah Agencies Chanthaly Douangvilay Dania George Badri and Salim El Nurbek Ismankulov Meouchi Law Firm, member People’s Court of Janis Loze PricewaterhouseCoopers M&M Logistics Vientiane Capital of Interleges Zane Paeglite Samer Ghalayini Kalberdiev Junus Daodeuane Duangdara Elias A. Saadé Kalmamtovich Sorainen The Levant Lawyers PricewaterhouseCoopers Moghaizel Law Firm, The Gosregister of the Baiba Plaude Fady Ghanem member of Lex Mundi Kyrgz Republic Grant Follett Blueger &Plaude Badri and Salim El DFDL Mekong Law Group Joseph Safar Abykeev Kadyr Ivars Pommers Meouchi Law Firm, member Hayek Group Avangard Style LTD Daniel Horngren Lawfirm of Glimstedt and of Interleges Christel Salem Vasco Ltd. partners Greta Habib Vitaliy Khabarov Badri and Salim El Law Firm "Partner" Richard Irwin Inese Rendeniece Badri and Salim El Meouchi Law Firm, member PricewaterhouseCoopers Loze, Grunte & Cers Meouchi Law Firm, member of Interleges Tatyana Kim of Interleges Chamber of Tax Khamkhong Liemphrachan Sergejs Rudans Rached Sarkis Louay Hajj Chehadeh Consultants Ministry of Justice Liepa, Skopiņa/Borenius Rached Sarkis Office Ministry of Finance Galina Kucheryavaya Ketsana Phommachanh Dace Silava-Tomsone Camille C. Sifri Abdallah Hayek Organisation Group of Ministry of Justice, Lejins, Torgans & Partners, PricewaterhouseCoopers Procredit Holding Law Research and member of Ius Laboris Hayek Group Nady Tyan Nurdin Kumushbekov International Cooperation Wajih Hechaime Institute Mihails Špika Tyan & Zgheib Law Firm USAID Business JSC Dzintars Hechaime law firm Patricia Yammine Environment Improvement Thavorn Rujivanarom Fady Jamaleddine Project PricewaterhouseCoopers Sarmis Spilbergs PricewaterhouseCoopers Klavins&Slaidins/LAWIN, The Levant Lawyers Usen Kydyraliev Ray Yazbeck Khongsy Saisouttha member of Lex Mundi Maria Jreissat Entrepreneurs’ Union of Judgement Enforcement Badri and Salim El Kyrgyzstan Zane Stalberga - Markvarte Badri and Salim El Meouchi Law Firm, member Office of Vientiane Meouchi Law Firm, member Capital Markvarte & Partneri Law of Interleges Erkin Madmarov Office of Interleges IBC Sivath Sengdouangchanh Pāvels Tjuševs Georges Jureidini Lesotho Barno Marazykova Consultant Coserv sarl - Panalpina Eversheds Bitāns - Mark Badenhorst Law Firm "Partner" Khamphone Sipaseuth Attorneys-at-Law Agents Ministry of Justice PricewaterhouseCoopers Tatyana Marchenko Maris Vainovskis Georges Kadige Paul De Chalain Lorenz Law Firm Danyel Thomson Eversheds Bitāns - Kadige & Kadige Law Firm PricewaterhouseCoopers Olga Moreva DFDL Mekong Law Group Attorneys-at-Law Michel Kadige USAID Business Andrea Wilson Vilmars Vanags Kadige & Kadige Law Firm Thuso Green Procell Environment Improvement DFDL Mekong Law Group RE & RE Ltd. Wael Khaddage Project Maija Volkova Ministry of Finance Gerhard Gouws Janybek Musaev Latvia NedBank Ltd. Lejins, Torgans & Partners, Najib Khattar Almas Nakipov Ilze Abika member of Ius Laboris Khattar Associates Harley & Morris PricewaterhouseCoopers Skudra & Udris Law Agate Ziverte Mankhebe Makume Offices Albert Laham Aidin Nazekov PricewaterhouseCoopers Lesotho Electricity Georges Maarawi USAID Business Mike Ahern Company (Pty) Ltd Lebanon Ministry of Finance Environment Improvement PricewaterhouseCoopers João Martins Project Martins Aljens Association of Banks in Eddy Maghariki PricewaterhouseCoopers Hyam G. Mallat Law Firm Sergey Oseledko Lejins, Torgans & Partners, Lebanon (ABL) Mathias Matshe Erkin Sakiev member of Ius Laboris Nada Abdelsater-Abusamra Georges Mallat Sheeran & Associates Hyam G. Mallat Law Firm Kanat Seidaliev Laura Ausekle Raphaël & Associés Kuena Mophethe Grata Law Firm Latvijas Banka Wadih Abou Nasr Nabil Mallat K.Mophethe Law Chambers Hyam G. Mallat Law Firm Yulia Shapovalova Elina Bedanova PricewaterhouseCoopers Thabo Mpaka USAID Business Lejins, Torgans & Partners, Soha Al Masri Rachad Medawar Mpaka Chambers Environment Improvement member of Ius Laboris Obeid & Medawar Law Firm Abu Ghazaleh- Legal Theodore Ntlatlapa Project Eva Berlaus-Gulbe Manal Assir Fadi Moghaizel DNT Architects Anastasia Shloeva Sorainen Moghaizel Law Firm, UNDP Malaika Ribeiro Globalink Logistics Group Iveta Berzina member of Lex Mundi Jean Baroudi PricewaterhouseCoopers Skudra & Udris Law Mirgul Smanalieva Baroudi & Associates Mario Mohanna Law Firm "Partner" Offices Patrimoine Conseil SARL Peter Sands Rita Bou Habib SDV (Pty) Ltd Kalybek Sultanov Ilze Bukaldere Mirvat Mostafa Liepa, Skopina/ Borenius Audit Department - VAT Duduzile Seamatha Avangard Style LTD Directorate The Levant Lawyers Andis Burkevics Sheeran & Associates Rakhat Suyumkulov Najib Choucair Rahaf Nabbouh Sorainen Law Offices Tiisetso Sello-Mafatle Mens Ltd. Central Bank UNDP project of the ministry of finance Sello - Mafatle Chambers Azim Usmanov Andis Čonka Grata Law Firm Latvijas Banka Acknowledgments 175

Lindiwe Sephomolo Kim Bartholdy Žilvinas Kvietkus Guy Castegnaro Goran Bonevski Association of Lesotho DSV Transport UAB Norcous & Partners, Castegnaro Cabinet Public Revenue Office Employers and Business member of Ius Laboris d’avocats, member of Ius Kristina Bartuseviciene Laboris Biljana Čakmakova Phoka Thene PricewaterhouseCoopers Asta Macijauskiene Mens Legis Cakmakova Sello - Mafatle Chambers Law Firm Bernotas & Christel Dumont Advocates Vilius Bernatonis Dominas Glimstedt Oostvogels Pfister Feyten Liberia Sutkiene, Pilkauskas & Katerina Carceva Partners Gytis Malinauskas Thomas Ecker PricewaterhouseCoopers Kelvin Abdallah Sorainen Law Offices Ville de Luxembourg - Renata Beržanskienė Service de l’électricité Zoran Cvetanoski PricewaterhouseCoopers Sorainen Law Offices Linas Margevicius State Authority for Legal Bureau of Linas Gérard Eischen Geodetic Works Gideon Ayi-Owoo Vilma Brilinkeviciene PricewaterhouseCoopers Margevicius Chamber of Commerce Sutkiene, Pilkauskas & of the Grand-Duchy of Pavlinka Dameska Golda A. Bonah Partners Kipras Mensevicius Luxembourg Mens Legis Cakmakova Advocates Sherman & Sherman Dovilė Burgienė Tomas Mieliauskas Martine Gerber Lemaire G. Raymond Bright Law Firm Lideika, Law firm Foresta Oostvogels Pfister Feyten Aleksandar Dimić Petrauskas, Valiūnas ir Polenak Law Firm ACE Planning & Bronislovas Mikuta Anabela Fernandes Consulting Group partneriai LAWIN, member of Lex Mundi Ieva Navickaitė PricewaterhouseCoopers Aleksandra Donevska F. Augustus Caesar, Jr. Lawyers Antevski Sergej Butov Law Firm Zabiela Jean Luc Heiby Caesar Architects, Inc. Zabielaite & Partners Law Firm Lideika, SDV International Vesna Gavriloska Roy Chalkley Petrauskas, Valiūnas ir Žygimantas Pacevičius Logistics Mens Legis Cakmakova partneriai LAWIN, member Advocates Umarco Foigt & Partners / Regija Isabelle Lapietra of Lex Mundi Borenius City Corporation of PricewaterhouseCoopers Ana Hadzieva Monrovia Robertas Ciocys Rytis Paukste Polenak Law Firm Law Firm Lideika, Roxanne Le Ligeour Henry Reed Cooper Law Firm Lideika, Solobodan Hristovski Petrauskas, Valiūnas ir Petrauskas, Valiūnas ir Loyens & Loeff Cooper & Togbah Law Firm Polenak Law Firm partneriai LAWIN, member partneriai LAWIN, member Michaël Lockman Frank Musah Dean of Lex Mundi of Lex Mundi PricewaterhouseCoopers Biljana Ickovska Dean & Associates Law office Nikolovski Radville Ciricaite Algirdas Pekšys Tom Loesch Peter Doe-Sumah Foigt & Partners / Regija Sorainen Linklaters Aleksandar Ickovski Gbehzon Holdings Inc. Borenius Law office Nikolovski Jonas Pilkauskas Nuria Martin Giedre Domkute Dzidzedze Fiadjoe Sutkiene, Pilkauskas & Loyens & Loeff Nena Ivanovska PricewaterhouseCoopers Law firm AAA Baltic Partners Judicial Reform Service Company Séverine Moca Implementation Project Christine Sonpon Freeman Thomas Saulenas Ieva Dosinaite PricewaterhouseCoopers Cooper & Togbah Law Firm FORESTA Business Law Katerina Jordanova Norcous & Partners, Group Peter Moons Lawyers Antevski Cyril Jones member of Ius Laboris Loyens & Loeff Jones & Jones Rimantas Simaitis Kristijan Karapančevski Mindaugas Dovidauskas Norcous & Partners, Anne Murrath Karapancevski Company George Kwatia Fortune Law Group member of Ius Laboris PricewaterhouseCoopers PricewaterhouseCoopers Dejan Knezović Vilma Dovidauskiene Julija Solovjova Elisabeth Omes Law Office Knezovic & Martha Lackay Competent Amerinde PricewaterhouseCoopers Bonn Schmitt Steichen, Associates Liberia Electricity Consolidated Member of Lex Mundi Corporation Daiva Ušinskaitė Emmanuel Koenig Stasys Drazdauskas Law Firm AAA Baltic Laurent Paquet PricewaterhouseCoopers Steven Neufville Foigt & Partners / Regija Service Company PricewaterhouseCoopers Ministry of Public Works Borenius Mirjana Markovska Vilija Vaitkutė Pavan Simon Paul Markovska & Andrevski Togba Ngangana Rolandas Galvėnas Law Firm Lideika, Loyens & Loeff Ministry of Public Works Law Firm Lideika, Petrauskas, Valiūnas ir Irena Mitkovska Petrauskas, Valiūnas ir partneriai LAWIN, member Paul Wurth S.A. Lawyers Antevski Sylvanus O’ Connor Engineering & Project partneriai LAWIN, member of Lex Mundi Goce Mojsoski AEP Consultants Inc. of Lex Mundi Management Agne Vilutiene PricewaterhouseCoopers Chan-Chan A. Paegar Simas Gudynas Françoise Pfeiffer Law Firm Foresta National Bank Sherman & Sherman Law Firm Lideika, Oostvogels Pfister Feyten Lina Vosyliene Joseph N. Siaway Petrauskas, Valiūnas ir Dominique Robinet Goran Nikolovski partneriai, member of Lex KPMG Maersk Ltd. PricewaterhouseCoopers Law office Nikolovski Mund Darius Zabiela Serge Saussoy Ljupcho Nikolovski G. Lahaison Waritay Agne Jakaite Law Firm Zabiela, PricewaterhouseCoopers Markovska & Andrevski Ministry of Public Works Law Firm Lideika, Zabielaite & Partners Vesna Paunkoska Darcy White Petrauskas, Valiūnas ir Indre Zakalskyte Jean-Luc Schaus PricewaterhouseCoopers partneriai LAWIN, member Loyens & Loeff Valentin Pepeljugoski of Lex Mundi Ernst & Young Ben Wolo Alex Schmitt Law Office Pepeljugoski Agne Jonaitytė Jūratė Zarankienė Liberia Ernst & Young Bonn Schmitt Steichen, Sonja Peshevska Telecommunications Sorainen Law Offices Member of Lex Mundi Law Office Pepeljugoski Ernesta Zutautaite Corporation Viktorija Kapustinskaja Marleen Vandenput Law Firm Foresta Kristijan Polenak Melvin Yates Sorainen Law Offices PricewaterhouseCoopers Polenak Law Firm Compass Inc., Clearing and Audrius Žvybas Jurgita Karvelė Davide Visin Tatjana Popovski Buloski Forwarding Foigt & Partners / Regija Bernotas & Dominas Glimstedt PricewaterhouseCoopers Polenak Law Office Harvy T. Yuan, Sr. Borenius Ljubica Ruben Liberia Electricity Jonas Kiauleikis Macedonia, Luxembourg Mens Legis Law Firm Corporation Foigt & Partners / Regija former Borenius Allen & Overy LLP yugoslav Tatjana Siskovska Lithuania republic of Mindaugas Kiškis Lara Aherne Polenak Law Firm Kęstutis Adamonis Law Firm Lideika, Bonn Schmitt Steichen, Violeta Angelova Gerovska Dejan Stojanoski Sorainen Petrauskas, Valiūnas ir Member of Lex Mundi IKRP Rokas & Partners Law Office Pepeljugoski partneriai LAWIN, member Rene Beltjens Mike Ahern of Lex Mundi Zlatko Antevski Dzuli Stojanova PricewaterhouseCoopers PricewaterhouseCoopers Lawyers Antevski Mens Legis Cakmakova Raminta Klumbyte Advocates Petras Baltusevicius Denis Cantele Benita Beleskova Egidijus Kundelis DSV Transport UAB Oostvogels Pfister Feyten IKRP Rokas & Partners PricewaterhouseCoopers 176 Doing Business 2009

Suzana Stojkoska Jean Marcel Razafimahenina Boon Hong Chen Maldives Dominique Taty Markovska & Andrevski Cabinet Delta Audit Skrine & Co., member of FIDAFRICA / Deloitte Lex Mundi Mohamed Akhsan PricewaterhouseCoopers Biljana Tofiloska Archeng Pvt Ltd. Lawyers Antevski Njiva Razanatsoa Yuan Yuan Cheng Ahmadou Toure Banque Centrale Skrine & Co., member of Mohideen Bawa Office Notarial Ahmadou Slavica Trckova Lex Mundi Horizon Fisheries Pvt. Toure, Notaire a Bamako Law Office Trckova Louis Sagot Limited Cabinet d’Avocat Louis Chee Hoong Chia Madhou Traore Natasa Trifunoska Sagot Zain & Co. Jatindra Bhattray Centre National Empiria International PricewaterhouseCoopers de Promotion des Dominique Taty Sharon Chooi Investissements - CNPI Vladimir Vasilevski FIDAFRICA / PricewaterhouseCoopers Mohamed Hameed Betasped International PricewaterhouseCoopers Antrac Pvt. Ltd. Fousséni Traoré Freight Forwarding Tze Keong Chung FIDAFRICA / CTOS Sdn Bhd Nadiya Hassan Eva Veljanovska Malawi PricewaterhouseCoopers Mens Legis Cakmakova Nancy Gan Dheena Hussain Advocates Kevin M. Carpenter Raslan - Loong Shah, Hussain & Co. Marshall PricewaterhouseCoopers Barristers & Attorneys Islands Sanja Veljanovska Hazlan Hassan Mens Legis Law Firm Richard Chakana Yudhishtran Kanagasabai Kenneth Barden 2PS Cargo Co. Nordin Hassan PricewaterhouseCoopers Metodija Velkov Armeira Technologies Attorney-at-Law Polenak Law Firm Marshal Chilenga Sdn. Bhd. Laila Manik Jerry Kramer TF & Partners Shah, Hussain & Co. Pacific International, Inc. Darko Vuksanović Sien Yian Hee Barristers & Attorneys Alan Chinula PricewaterhouseCoopers Philip Welch Milica Zafirova Aishath Rizna Markovska & Andrevski Stuart Forster Kumar Kanagasabai Micronesian Shipping Shah, Hussain & Co. Agencies Inc. Jim Ghobede Skrine & Co., member of Barristers & Attorneys. Madagascar PricewaterhouseCoopers Lex Mundi Aminath Rizna Mauritania Lalao Andriamanga Roseline Gramani Geeta Kaur Shah, Hussain & Co. Tidiane Bal Economic Development Savjani & Co. SDV Sdn Bhd Barristers & Attorneys BSD & Associés Board of Madagascar Aamir Rashid Jakhura Chuan Keat Khoo Aishath Samah Eric Andriamihaja Robson Fargo Group of Companies PricewaterhouseCoopers Bank of Maldives Plc. Youssoupha Diallo BSD & Associés Economic Development Chimwemwe Kalua Christopher Lee Shuaib M. Shah Board of Madagascar Golden & Law Wong & Partners Shah, Hussain & Co. Maouloud Vall El Hady Seyid Tsiry Andriamisamanana Barristers & Attorneys Etude Hady Maouloudvall Anthony Kamanga, SC Theresa Lim Madagascar Conseil Ministry of Justice PricewaterhouseCoopers Hamoud Ismail International Mali SMPN Dannie J. Kamwaza Koon Huan Lim Josoa Lucien Andrianelinjaka Skrine & Co., member of Traore Baba Cheikani Jules Banque Centrale Kamwaza Design Partnership Lex Mundi TMS - Transit Cabinet Me Jules Philippe Buffier Manutention Services Alfred Majamanda Caesar Loong Mohamed Lam Espace Ingénierie SARL Mbendera & Nkhono Raslan - Loong BSD & Associés Baya Berthé Dseyre Associates Len Toong Low Wedou Mohamed Madagascar Conseil Modecai Msisha North Port Amadou Camara Maurihandling International SCP Camara Traoré Nyirenda & Msisha Law Khin Lian Low Ahmed Salem Ould Yves Duchateau Offices Zain & Co. Jonathan Darboux Bouhoubeyni SDV BCEAO Cabinet Bouhoubeyni Misheck Msiska Suhara Mohamad Sidik John Hargreaves PricewaterhouseCoopers Azmi & Associates Fatima Diarra Ahmed Salem Ould Hacen Economic Development Isaac Nsamala Office Notarial Ahmadou Banque Centrale Board of Madagascar Azmi Mohd Ali Toure, Notaire a Bamako Krishna Savjani Azmi & Associates Mohamedou Ould Hacen Raphaël Jakoba Savjani & Co. Mohamed Abdoulaye Diop Bureau TASMIM Madagascar Conseil Zuhaidi Mohd Shahari SDV International Duncan Singano Azmi & Associates Hamdi Ould Mahjoub Savjani & Co. Fatimatou Zahra Diop Private Practice Pascaline R. Rasamoeliarisoa Shahri Omar BCEAO Cabinet Delta Audit Don Whayo North Port Aliou Sall Deloitte Knight Frank Jean Claude Gnamien Assurim Consulting Normaizan Rahim FIDAFRICA / Sahondra Rabenarivo Azmi & Associates PricewaterhouseCoopers Cheikh Sall Keyserlingk - Rabenarivo Malaysia Etude Hady Maouloudvall Associés Gayathiry Ramalingam Hermann Gnango Nadia Aim Ab. Wahab Zain & Co. FIDAFRICA / Dominique Taty Pierrette Rajaonarisoa Azmi & Associates PricewaterhouseCoopers FIDAFRICA / SDV Chandran Ramasamy PricewaterhouseCoopers Nor Azimah Abdul Aziz PricewaterhouseCoopers Mamadou Ismaïla Konate Aina Rakotondrazaka Companies Commission of Jurifis Consult Mali Ould Yahya Yeslem Malaysia Dinesh Ratnarajah Lanto Tiana Ralison Etude Maître Yeslem Azman, Davidson & Co. Mamadou Maiga O.Yahya FIDAFRICA / Noor Azhar Hsian Siong L’union des Caisses PricewaterhouseCoopers S.G. Emas Sendirian Berhad Mutuelles Depagne et des Wong & Partners Mauritius André Randranto Zain Azlan Crédits du Mali Ancien Bâtonnier Zain & Co. Ee Ling Tan Evelyne M’Bassidgé Ryan Allas Tay & Partners PricewaterhouseCoopers William Randrianarivelo Bank Negara Malaysia FIDAFRICA / Heng Choon Wan PricewaterhouseCoopers BPML Freeport Services FIDAFRICA / Michel Barbesier PricewaterhouseCoopers PricewaterhouseCoopers Ltd SDV Sdn Bhd Adeline Messou Sahondra Rasoarisoa Peter Wee FIDAFRICA / Philip Bond Tan Kee Beng Delta Audit Deloitte PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers SDV Sdn Bhd Théodore Raveloarison Kim Hoe Yeo Malick Badara Sow André Bonieux Hong Yun Chang JARY - Bureau d’Etudes North Port Atelier d’Architecture et PricewaterhouseCoopers Tay & Partners d’Urbanisme Architecture Ingenierie Melina Yong Urmila Boolell Andriamisa Ravelomanana Ying Cheng Chee Raslan - Loong Salif Tall Banymandhub Boolell FIDAFRICA / PricewaterhouseCoopers Etude de Me Toure Chambers PricewaterhouseCoopers Acknowledgments 177

Thierry Chellen Julio Flores Luna Rocío Montes Micronesia Gleb Morozov Benoit Chambers Goodrich, Riquelme y PricewaterhouseCoopers Alexandru Munteanu Asociados, member of Lex Eric Emeka Akamigbo Yandraduth Googoolye Mundi Michelle Muciño Pohnpei State Government PricewaterhouseCoopers Bank of Mauritius PMC Asociados Carlos Frias Kenneth Barden Igor Odobescu Thierry Koenig PricewaterhouseCoopers Gabriela Nassau Attorney-at-Law ACI Partners De Comarmond & Koenig Ritch Mueller, S.C. Ruslan Pirnevu Manuel Galicia Mold ova Legis & Partners Galicia y Robles, S.C. Marco Nava Quehenberger-Hellmann PricewaterhouseCoopers SRL Didier Lenette Celina Cossette Garcia Dinu Armasu Maria Popescu PricewaterhouseCoopers PricewaterhouseCoopers Arturo Pedromo Foreign Investors PricewaterhouseCoopers Damien Mamet Legal Services Galicia y Robles, S.C. Association PricewaterhouseCoopers Hans Goebel Lázaro Peña Maxim Banaga Nicolae Posturusu Legal Services Jáuregui, Navarrete y PricewaterhouseCoopers PricewaterhouseCoopers Customs Service Jean Pierre Montocchio Nader, S.C. Juan Manuel Perez Eduard Boian Silvia Radu Loganayagan Munian Dalia Goldsmit PricewaterhouseCoopers PricewaterhouseCoopers Union Fenosa Legal Services International Artisco International PricewaterhouseCoopers Vitaliy Nikolaevich Bulgac Ion Railean Khalil Munseea Daniel Gómez Alba Nicolás Pérez Independent Consultant CAAAREM Galicia y Robles, S.C. Union of Employers in Farfat Enterprise Ltd. Victor Burac Building and Construction Camille Pouletty Teresa de Lourdes Gómez Gabriela Pérez Castro Ponce Victor Burac Law Firm Materials Industry Neri de León De Comarmond & Koenig Mihail Buruiana Mihai Roscovan Goodrich, Riquelme y Miranda & Estavillo, S.C. Iqbal Rajahbalee Buruiana & Partners Business Consulting Asociados, member of Lex Pablo Perezalonso Eguía BLC Chambers Institute Mundi Ritch Mueller, S. C. Victor Burunsus Andre Robert The World Bank Pavel Sarghi Hugo Gonzalez Leonel Pereznieto Attorney-at-Law PricewaterhouseCoopers Baker & McKenzie Jáuregui, Navarrete y Andrei Caciurenco Deviantee Sobarun Cesar Gonzalez Nader, S.C. ACI Partners Antonina Sevcenco Registrar-General’s PricewaterhouseCoopers Guillermo Piecarchic Georghu Calugharu Viorel Sirghi Department Eugenia González Rivas PMC Asociados Union of Employers in BSMB Legal Counsellors Vikash Takoor Building and Construction Goodrich, Riquelme y José Piecarchic Tatiana Stavinschi Bank of Mauritius Materials Industry Asociados PMC Asociados PricewaterhouseCoopers Parikshat Teeluck Andrian Candu Alvaro Gonzalez-Schiaffino Claudia Ríos Serghei Toncu Maersk Ltd. PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers Legal Services PricewaterhouseCoopers Bobby Yerkiah Benito Guerrero Mario Alberto Rocha Octavian Cazac Nicolae Triboi PricewaterhouseCoopers Glucsa del Pacifico PricewaterhouseCoopers Turcan & Turcan National Energy Regulatory Agency Mexico Yves Hayaux-du-Tilly Cecilia Rojas Svetlana Ceban Jáuregui, Navarrete y Galicia y Robles, S.C. PricewaterhouseCoopers Alexander Turcan Gabriel I. Aguilar Bustamente Nader, S.C. Turcan & Turcan Arturo Ruiz Massieu Vitalie Ciofu PricewaterhouseCoopers Rodrigo Hernández Terán PricewaterhouseCoopers Gladei & Partners Evgeniy Untilo Silvia Aguiñiga PricewaterhouseCoopers Union of Employers in Israel Saldaña Bogdan Ciubotaru PricewaterhouseCoopers Alejandro Ledesma Building and Construction PricewaterhouseCoopers Turcan &Turcan Materials Industry Isis Anaya PricewaterhouseCoopers Jorge Sanchez Aureliu Anatol Colenco Irina Verhovetchi SEDECO Adriana Lopez Goodrich, Riquelme y Commercial Court ACI Partners Alberto Balderas PricewaterhouseCoopers Asociados Jáuregui, Navarrete y Legal Services Alla Cotos Daniela Zaharia Paola Sánchez Hernandez Nader, S.C. Ana Paula López Padilla y PricewaterhouseCoopers ACI Partners Lapuente Barrera, Siqueiros y Torres Carlos Cano Landa Sergiu Dumitrasco Marina Zanoga PricewaterhouseCoopers Barrera, Siqueiros y Torres PricewaterhouseCoopers Turcan & Turcan Landa Cristina Sánchez-Urtiz Serghei Filatov María Casas López Miranda & Estavillo, S.C. Mongolia Baker & McKenzie Gerardo Lozano Alarcón ACI Partners Holland & Knight- Fernando Santamaria-Linares Tomas Balco Nallieli Cid Gallástegui y Lozano, S.C. PricewaterhouseCoopers Feodosia Furculita PricewaterhouseCoopers Customs Service PricewaterhouseCoopers Lorenza Luengo Gomezmont Legal Services Badarch Bayarmaa Rodrigo Conesa Baker & McKenzie Monica Schiaffino Pérez Roger Gladei Ritch Mueller, S.C. Gladei & Partners Lynch & Mahoney Laura Macarty Basham, Ringe y Correa, member of Ius Laboris Batzaya Bodikhuu Eduardo Corzo Ramos PricewaterhouseCoopers Silvia Grosu Holland & Knight- Juan Francisco Torres Landa PricewaterhouseCoopers Anand & Batzaya Gallástegui y Lozano, S.C. Carlos Manuel Martinez Ruffo Advocates PricewaterhouseCoopers Roman Gutu Raul de la Sierra Scauley Barrera, Siqueiros y Torres David Buxbaum Landa Oxana Guţu Barrera, Siqueiros y Torres Edgar Francisco Martínez Anderson & Anderson Herrasti Landa Antonio Torres-Cabello Valeriu Lazar Batbayar Byambaa Goodrich, Riquelme y CAAAREM BIS Oscar de La Vega Asociados GTS Advocates Basham, Ringe y Correa, Maribel Trigo Aja Victor A. Levintsa Bernardo Martínez Negrete Enkh-Amgalan member of Ius Laboris Goodrich, Riquelme y Levintsa & Associates Choidogdemid Galicia y Robles, S.C. Dolores Enriquez Asociados, member of Lex Andrei Lopusneac Gobi Corporation Fernando Medel Mundi PricewaterhouseCoopers Union Fenosa Khatanbat Dashdarjaa Notary Public 218 of the Layla Vargas Muga International Mariano Enriquez-Mejia Federal District Arlex Consulting Services Goodrich, Riquelme y Cristina Martin Baker & McKenzie Asociados, member of Lex Delgermaa Carla Mendoza ACI Partners Salvador Esquivel Bernal Baker & McKenzie Mundi Gobi Corporation PricewaterhouseCoopers Carlos Vela Mihaela Mitroi Courtney Fowler Carlos E. Montemayor PricewaterhouseCoopers César Fernando Gomez PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers Barrera, Siqueiros y Torres Marin Moraru Damdinsuren Khand Landa Alonso Martin Montes PricewaterhouseCoopers PricewaterhouseCoopers Tsets Law Firm Legal Services 178 Doing Business 2009

Odmaa Khurelbold Zorica Peshić Houcine Sefrioui Maria João Dionísio Lara Narcy Anderson & Anderson Law Office Vujacić President de la CAAF Pimenta, Dionísio e H. Gamito, Couto, Associados Gonçalves Pereira Daniel Mahoney Novica Pešić Rachid Senhaji e Castelo Branco & Lynch & Mahoney Law Office Vujacić Ordre des architectes de Telmo Ferreira Associados Casablanca H. Gamito, Couto, Leylim Mizamkhan Snežana Pešić Gonçalves Pereira Auxílio Eugénio Nhabanga PricewaterhouseCoopers PricewaterhouseCoopers Marc Veuillot e Castelo Branco & Fernanda Lopes & Alleance advisory Maroc Odonhuu Muuzee Dragana Radević Associados Associados Advogados Tsets Law Firm Center for Mozambique Jose Forjaz Emilio R. Nhamissitane Enterpreneurship and Bayartsetseg N. Jose Forjaz Arquitectos Advogado Economic Development Salimo Abdula Chono Corporation Adrian Frey Ilidio Alexandre Ombe Confederation of Business Jelena Vujišić Mozlegal Lda Electricidade de Enkhriimaa N. Law Office Vujacić Associations Tuushin Company Ltd. Moçambique E.P. Mark Badenhorst Paulo Fumane Lana Vukmirović Confederation of Business Miguel Paiva Zorigt N. Prelevic Law Firm PricewaterhouseCoopers Tuushin Company Ltd. Associations Mozlegal Lda Carolina Balate Veselin Vuković Martins Garrine Paulo Pimenta Sarantsatsral Ochirpurev Central Bank PricewaterhouseCoopers Urkh Company Manica Freight Services Pimenta, Dionísio e Armindo Braz Barradas S.A.R.L Associados Christian Packard Morocco Ministry of Industry and Jennifer Garvey António de Vasconcelos Porto Anderson & Anderson Commerce Bank Al-Maghrib Nipul Kailashcumar Govan Vasconcelos Porto & Uranbaatar S. Timothy W. Born Associados Aziz Abouelouafa Pimenta, Dionísio e Arlex Consulting Services USAID Globex Maritime Co. Associados José Augusto Tomo Psico Jocelyn Steiner José Manuel Caldeira Banco de Moçambique Mly Hicham Alaoui Jorge Graça Lynch & Mahoney Sal & Caldeira - MGA Advogados & Malaika Ribeiro Globex Maritime Co. Advogados e Consultores, Odbaatar Sukhbaatar Consultores PricewaterhouseCoopers Myriam Emmanuelle Bennani Lda Anderson & Anderson Soraia Issufo Amin Hajji & Associés Eduardo Calú Luís Filipe Rodrigues Sal & Caldeira - Tsogt Tsend Association d’Avocats Sal & Caldeira - Sal & Caldeira - Advogados e Consultores, Advogados e Consultores, Administrative Court of Rachid Benzakour Advogados e Consultores, Capital City Lda Lda Cabinet d’Avocats Lda Jorge Jorge Graça Amangyeld Tuul Benzakour & Lahbabi Alexandra Carvalho Ana Filipa Russo de Sá Credit Registry Monjardino MGA Advogados & Silva Garcia Richard Cantin Consultores Arslaa Urjin Juristructures - Project Kátia Cassamo Firza Sadek Neima Jossub Ulaanbaatar Electricity Management & Legal Mozlegal lda Pimenta, Dionísio e Distribution Network Advisory Services LLP Mozlegal Lda Associados Henrique Castro-Arnaro Company Friedrich Kaufmann Mahat Chraibi Arquitectos E Associados, Carlos Schwalbach Michelle Zorig Alleance advisory Maroc LDA Ministério da Indústria e Jose Forjaz Arquitectos Arlex Consulting Services Comércio Driss Debbagh Paulo Centeio Muchimba Sikumba-Dils Jim Lafleur Montenegro Kettani Law Firm MGA Advogados & MSD Investments Consultores Confederation of Youssef El Falah Business associations of Katia Tourais Rene Bijvoet ABA Rule of Law Pedro Chabela Mozambique Sal & Caldeira - PricewaterhouseCoopers Initiative-Morocco Advogados e Consultores, Electricidade de Rufino Lucas Moçambique E.P. Lda Bojana Bogojević Hafid Elbaze TEC Ténicos Construtores, PricewaterhouseCoopers Alleance advisory Maroc Pedro Ernesto Chambe LDA António Veloso Vasilije Bošković MoCargo Pimenta, Dionísio e Mourad Faouzi Eugénio Luis Associados Law Firm Bošković Oulamine Law Group Anastácia Chamusse Banco de Moçambique Čelebić Company Nawal Jellouli Banco de Moçambique Ivan Carlos Macôo Namibia Ministère de l’économie et Mark Crowford Dipak Chandulal Sal & Caldeira - Joos Agenbach des finances Advogados e Consultores, Opportunity Bank MGA Advogados & Koep Partners Azeddine Kabbaj Consultores Lda Jelena Djokić Mark Badenhorst Barreau de Casablanca Mucio Chebete Jaime Magumbe PricewaterhouseCoopers PricewaterhouseCoopers Mehdi Kettani MoCargo Sal & Caldeira - Jovana Ilić Advogados e Consultores, Benita Blume Ali Kettani Law Office Jonas Chitsumba PricewaterhouseCoopers Lda H.D. Bossau & Co. Nadia Kettani Electricidade de Nada Jovanović Moçambique E.P. Samuel Munzele Maimbo Hanno D. Bossau Central Bank Kettani Law Firm The World Bank Ahmad Chothia H.D. Bossau & Co. Ana Karanikić Rita Kettani Manuel Didier Malunga Kettani Law Firm Manica Freight Services Albé Botha Montenegrin Employers S.A.R.L National Directorate of PricewaterhouseCoopers Federation Bouchaib Labkiri Registry and Notaries Carol Christie Smit Globexline SARL Lorna Celliers Radoš Kastratović Mozlegal Lda João Martins BDO Spencer Steward Kastratović Law Office Wilfried Le Bihan PricewaterhouseCoopers Pedro Couto Esi Chase Ðorđe Krivokapić CMS Bureau Francis Camilo Mate Lefebvre H. Gamito, Couto, Advocate Karanović & Nikolić Gonçalves Pereira MGA Advogados & Consultores Andy Chase Ana Krsmanović Michel Lecerf e Castelo Branco & Alleance advisory Maroc Associados Stauch+Partners Institute for Strategic Carlos Rafa Mate Architects Studies and Prognoses Réda Oulamine Simeai Cuamba Royal Norwegian Embassy Oulamine Law Group Cuamba Advogado Paul De Chalain Montenegro Business Genaro Moura PricewaterhouseCoopers Alliance Hassan Rahmouni Paul De Chalain Manica Freight Services Eddie Dichtl Aleksandar Miljković Hassan Rahmouni Law Firm PricewaterhouseCoopers S.A.R.L Woker Freight Services PricewaterhouseCoopers Nesrine Roudane Carlos de Sousa e Brito Julio Mutisse Ferdinand Diener Veljko Pavičević Nero Boutique Law Firm Carlos de Sousa & Brito & Sal & Caldeira - Associados Advogados e Consultores, City of Windhoek Power Opportunity Bank Morgane Saint-Jalmes Lda Department Kettani Law Firm Fulgêncio Dimande Predrag Pavličić Nellie du Toit Montecco INC Manica Freight Services S.A.R.L PricewaterhouseCoopers Acknowledgments 179

Hans-Bruno Gerdes Ram Chandra Subedi Jellienke Stamhuis John Powell Soraya Montoya Herrera Engling, Stritter & Supreme Court of Nepal, De Brauw Blackstone Russell McVeagh Molina & Asociados Partners Apex Law Chamber Westbroek N.V. Central Law Mark Russell Ismarelda Hangue Anup Upreti Maarten Tinnemans Simpson Grierson, member Amilcar Navarro Deeds Office Pioneer Law Associates De Brauw Blackstone of Lex Mundi García & Bodán Westbroek N.V. Sebby Kankondi Netherlands Neil Tier Ramón Ortega Ports Authority Jaap Jan Trommel Grant Thornton Ltd. PricewaterhouseCoopers NautaDutilh Attorneys Herman Charl Kinghorn Richard Bakker SDV Silvio G. Otero Q. Ocean - Trans Helene van Bommel Kinghorn Associatesf Murray Tingey GlobalTrans International B.V. PricewaterhouseCoopers Internacional Peter Frank Koep Bell Gully BDO CampsObers Caspar van den Thillart Andrea Paniagua P.F. Koep & Co. Ross vander Schyff Accountants & Ministry of Housing, PricewaterhouseCoopers Frank Köpplinger Belastingadviseurs B.V. Spatial Planning and the Ministry of Economic Development Róger Pérez G.F. Köpplinger Legal Jan Bezem Environment - Government Practitioners Arias & Muñoz PricewaterhouseCoopers Buildings Agency Simon Vannini Norbert Liebich Julio Pinedo Karin W.M. Bodewes Cees van den Udenhout Daniel Vizor Transworld Cargo (PTY) Bell Gully PricewaterhouseCoopers Ltd. Baker & McKenzie N.V. Paul van der Molen Carlos Taboada Rodríguez Jacqueline van den Bosch Cadastre, Land Registry John D. Mandy and Mapping Agency Nicaragua Consortium - Taboada & Stock Exchange Houthoff Buruma N.V. Asociados Roland Brandsma Liane van der Vrugt Diana Aguilar Richard Traugott Diethelm VédéVé Legal B.V. ACZALAW Carlos Jose Salinas Blandino Mueller PricewaterhouseCoopers Alvarado y Asociados, Koep Partners Huub Brinkman Sjaak van Leeuwen Guillermo Alemán Gómez member of Lex Mundi ACZALAW Brigitte Nependa Baker & McKenzie N.V. Jan van Oorschot Felipe Sánchez H.D. Bossau & Co. Margriet de Boer NV Continuon Bernardo Arauz ACZALAW Bautrans & Logistics Carina Oberholzer De Brauw Blackstone Frederic Verhoeven Alfonso José Sandino Granera PricewaterhouseCoopers Westbroek N.V. Houthoff Buruma N.V. Bertha Argüello de Rizo Consortium - Taboada & F.A. Arias & Muñoz Asociados Jesse Schickerling Rolef de Weijs Marcel Willems The Law Society of Namibia Houthoff Buruma N.V. Kennedy Van der Laan David Urcuyo Báez Julio E. Sequeira PricewaterhouseCoopers Evenor Valdivia P. & Ndapewa Shipopyeni Friso Feitsma Christiaan Zijderveld PricewaterhouseCoopers Houthoff Buruma N.V. Minerva Adriana Bellorín Asociados Retha Steinmann Rodríguez Jeroen Holland Kim Zwartscholten Arnulfo Somarriba The Law Society Of ACZALAW TransUnion Namibia NautaDutilh Attorneys PricewaterhouseCoopers Bendaña & Bendaña Rodrigo Taboada Rodríguez Axel Stritter Fons Hoogeveen PricewaterhouseCoopers New Zealand Caroline Bono Consortium - Taboada & Engling, Stritter & Asociados Partners Jan-Wilem de Jong Douglas Alderslade PricewaterhouseCoopers Juan Tejada Marius van Breda Houthoff Buruma N.V. Chapman Tripp Thelma Carrion PricewaterhouseCoopers TransUnion Namibia Alexander Kaarls Matthew Allison Aguilar Castillo Love Carlos Tellez Lourens Willers Houthoff Buruma N.V. Veda Advantage Humberto Carrión García & Bodán G.F. Köpplinger Legal Martine Kos Jania Baigent Carrión, Somarriba & Asociados Practitioners Houthoff Buruma N.V. Simpson Grierson, member David Urcuyo of Lex Mundi Gloria Maria de Alvarado PricewaterhouseCoopers Renate Williamson Filip Krsteski P.F. Koep & Co. Kevin Best Alvarado y Asociados, Van Doorne N.V. member of Lex Mundi Niger Paul A. E. Wolff PricewaterhouseCoopers Hans Mensonide Francis Díaz Aliou Amadou Manica Group Pty. Ltd. Kennedy Van der Laan Geoff Bevan Chapman Tripp García & Bodán S.C.P.A. Mandela Nepal Martijn Molenaar Maricarmen Espinosa Segura Karim Arzika NautaDutilh Attorneys Shelley Cave Anil Chandra Adhikari Simpson Grierson, member Molina & Asociados Conservation Foncière Central Law Credit Information Bureau Charlotte Niggebrugge of Lex Mundi Mahamane Baba Houthoff Buruma N.V. Mervin Estrada Ajay Ghimire John Cuthbertson SDV García & Bodán Apex Law Chamber Hugo Oppelaar PricewaterhouseCoopers Alain Blambert Houthoff Buruma N.V. James Gibson Alejandro Fernández de SDV Jagat B. Khadka Castro Shangri-La Freight Pvt. Ralf Pieters Bell Gully Moussa Coulibaly PricewaterhouseCoopers PricewaterhouseCoopers Ltd. Richard Holden Cabinet d’Avocats Souna- Terencio García Montenegro LD Mahat Mark G. Rebergen Simpson Grierson, member Coulibaly García & Bodán CSC & Co. / De Brauw Blackstone of Lex Mundi Jonathan Darboux Westbroek N.V. PricewaterhouseCoopers Wanita Lala Gerardo Hernandez BCEAO Consortium - Taboada & Ashok Man Kapali Hugo Reumkens PricewaterhouseCoopers Aïssa Degbey Van Doorne N.V. Asociados Shangri-La Freight Pvt. Kate Lane EcoBank Ltd. Ruth Huete Stefan Sagel Minter Ellison Rudd Watts Fatimatou Zahra Diop Purnachitra Pradhan De Brauw Blackstone PricewaterhouseCoopers Thomas Leslie BCEAO Karja Suchana Kendra Westbroek N.V. Mariela Jiménez Bell Gully Bernard Duffros Ltd(CIB) Jan Willem Schenk ACZALAW Aaron Lloyd Société d’Exploitation des Devendra Pradhan Baker & McKenzie N.V. Pablo Mogollon Minter Ellison Rudd Watts Eaux du Niger Pradhan & Associates Robert Schrage TransUnion Robert Muir Jean Claude Gnamien Madan Krishna Sharma Royal Netherlands Yalí Molina Palacios FIDAFRICA / CSC & Co. / Notarial Organization Land Information New Zealand Molina & Asociados PricewaterhouseCoopers PricewaterhouseCoopers Piet Schroeder Central Law Ian Page Hermann Gnango Sudheer Shrestha Baker & McKenzie N.V. Alvaro Molina Vaca BRANZ FIDAFRICA / Kusum Law Firm Hans Londonck Sluijk Molina & Asociados PricewaterhouseCoopers Mihai Pascariu Central Law Ramji Shrestha Houthoff Buruma N.V. Souley Hammi Illiassou Minter Ellison Rudd Watts Pradhan & Associates SDV B.V. Roberto Montes Etude d’Avocats - Marc Le Arias & Muñoz Bihan & Collaborateurs 180 Doing Business 2009

Diaouga Haoua Halilou Sani Femi David Ikotun Bjørn Erik Andersen Simen Smeby Lium Etude de Maître Djibo Niger Ziongate Chamers DnB Nor Wikborg, Rein & Co. Aïssatou Abdou Moussa Sanoussi Okorie Kalu Jan L. Backer Christel Spannow Dodo Dan Gado Haoua E.N.G.E. Punuka Attorneys & Wikborg, Rein & Co. PricewaterhouseCoopers Etude de Maître Dodo Dan Solicitors Gado Haoua Dominique Taty Stig Berge Bernt Olav Steinland FIDAFRICA / Folajimi Mohammed Thommessen Krefting Advokatfirmaet Selmer Issoufou Issa PricewaterhouseCoopers Olusoji Elias and Company Greve Lund AS, member of D.A. Direction Générale des Lex Mundi Impôts Idrissa Tchernaka Ramat Muhammad Svein Sulland Etude d’Avocats - Marc Le J.K. Adamu & Co Carl Arthur Christiansen Advokatfirmaet Selmer Seybou Issifi Bihan & Collaborateurs Raeder Advokatfirma D.A. Communauté Urbaine de Victor Nwakasi Niamey Fousséni Traoré Olisa Agbakoba & Magnar Danielsen Espen Trædal FIDAFRICA / Associates Norwegian Mapping PricewaterhouseCoopers Bernar-Oliver Kouaovi PricewaterhouseCoopers Authority, Cadastre and Cabinet Kouaovi Godwin Obla Land Registry Oman Hamadou Yacouba Obla & Co. Fati Kountche-Adji Etude de Maître Djibo Knut Ekern Abdulhakeem Zahran al-Abri Cabinet Fati Kountche Aïssatou Motunrayo Odumosu PricewaterhouseCoopers PricewaterhouseCoopers Ministry of Housing Fatouma Lanto Stein Fagerhaug Nigeria Ozofu Ogiemudia Hazem H. Abu-Ghazaleh Etude d’Avocats Marc Le Dalan advokatfirma DA Abu Ghazel Intellectual Bihan et Collaborateurs Udo Udoma & Belo-Osagie Oluseyi Abiodun Akinwunmi Marie Fjulsrud Property Marc Le Bihan Akinwunmi & Busari, Legal Mathias Okojie Advokatfirmaet Hjort DA, Practioners (A & B) Punuka Attorneys & Syed Nasir Ahmed Etude d’Avocats Marc Le member of Ius Laboris Damco Bihan & Collaborateurs Solicitors Olaleye Adebiyi Claus R. Flinder WTS Adebiyi & Associates Patrick Okonjo Zubaida Fakir Mohamed Al Diallo Rayanatou Loutou Simonsen Advokatfirma DA Balushi Cabinet Loutou - Okonjo, Odiawa & Ebie Temitayo Adegoke Amund Fougner Central Bank Architectes Aluko & Oyebode Dozie Okwuosah Advokatfirmaet Hjort DA, Ahmed Al Barwani Laouali Madougou Central Bank Adeola Adeiye member of Ius Laboris Denton Wilde Sapte Etude d’Avocats Marc Le Udo Udoma & Belo-Osagie Titilola Olateju Geir Frøholm Bihan & Collaborateurs Okonjo, Odiawa & Ebie Azzan Qasim Al Busaidi Saheed A. Aderemi Advokatfirmaet Schjødt International Research Boubacar Nouhou Maiga Ayodeji Olomojobi D.A. Francis Adewale Foundation E.N.G.E. Aluko & Oyebode Vista Bridge Global Mads Fuglesang Khamis Abdullah Al-Farsi Saadou Maiguizo Resources Limited Friday Omoregbee Advokatfirmaet Selmer Ministry of Commerce and Bureau d’Etudes D.A. Adesegun Agbebiyi Adono-See Resources Industry Techniques d’Assistance Nigeria Limited et de Suirveillance en Aluko & Oyebode Ingenborg Gjølstad Said bin Saad Al Shahry Construction Civile Fred Onuobia Thommessen Krefting Said Al Shahry Law Office Gboalhan Agboluaje Greve Lund AS, member of Marie-Virginie Mamoudou G. Elias & Co. Solicitors Aelex, Legal Practitioners and Advocates Lex Mundi Ali Nassir Seif Al-Bualy Chambre Nationale des & Arbitrators Pål Hasner Al-Bualy Attorneys at Law Notaires du Niger Tochukwu Onyiuke & Legal Consultants Daniel Agbor PricewaterhouseCoopers Aoula Mamoudou Punuka Attorneys & Udo Udoma & Belo-Osagie Solicitors Mohsin Ahmed Alawi Ministère de l’Urbanisme, Renate Iren Heggelund Al-Hadad Kenneth Aitken de l’Habitat et du Tunde Osasona Advokatfirmaet Selmer Mohsin Al-Hadad & Amur Cadastre PricewaterhouseCoopers Whitestone Worldwide D.A. Al-Kiyumi & Partners Ltd. Mamane Sani Manane Uche Ajaegbu Odd Hylland Khalid Khamis Al-Hashmi Bureau d’Etudes Bala & Nigeria Employers’ Olufemi Ososanya PricewaterhouseCoopers Muscat Municipality Himo Consultative Assembly HLB Z.O. Ososanya & Co. Tove Ihle-Hansen Abdullah Alsaidi Owolabi Animashaun Evelyne M’Bassidgé Gbenga Oyebode PricewaterhouseCoopers Dr. Abdullah Alsaidi Law Scotech Universal FIDAFRICA / Aluko & Oyebode Jónar Transport office PricewaterhouseCoopers Resources Limited Olushola Salau Saif Al-Saidi Linda Arifayan Hanne Karlsen Adeline Messou WTS Adebiyi & Associates Raeder Advokatfirma Dr. Saif Al-Saidi Advocates FIDAFRICA / WTS Adebiyi & Associates and Legal Consultants Mohammed Sani PricewaterhouseCoopers Barr. N.U. Chianakwalam Niels R. Kiaer Smah Integrated Services Rime Advokatfirma DA Mohammed Alshahri Yayé Mounkaïla Legal Standard Consulting Ltd. Mohammed Alshahri & Cabinet d’Avocats Bjørn H. Kise Associates Akinbo A. A. Cornerstone Tunji Tiamiyu Mounkaila-Niandou Yomm Kinboss Nigeria Advokatfirma Vogt & Multifreightlogistics Wiig A.S. Ministry of Housing. Ibrahim Mounouni Limited NIG Ltd. Hamad M. Al-Sharji Bureau d’Etudes Bala & Kofo Dosekun Ole Fredrik Melleby Himo Reginald Udom Raeder Advokatfirma Hamad Al-Sharji, Peter Aluko & Oyebode Aluko & Oyebode Mansour & Co. Mayaki Oumarou Emmanuel Egwuagu Karl Erik Nedregotten Dess Notarial Uche Ugoi PricewaterhouseCoopers Jihad Al-Taie Obla & Co. Akinwunmi & Busari, Legal Jihad Al-Taie & Associates Sahabi Oumarou Thomas Nordgård Jude Bienose Ehiedu Practioners (A & B) Majid Al Toki Themis International Olisa Agbakoba & Vogt & Wiig AS Consultants Aniekan Ukpanah Trowers & Hamlins Associates Udo Udoma & Belo-Osagie Ole Kristian Olsby Achimi M. Riliwanou Homble Olsby Sami Salim Al Asmi Nnenna Ejekam Maxwell Ukpebor The Omani Center for Etude de Maître Achimi Nnenna Ejekam Associates advokatfirma AS Riliwanou WTS Adebiyi & Associates Investment Promotion Olusoji Elias Johan Ratvik & Export Development Abdou Yacouba Saïdou Adamu M. Usman Olusoji Elias and Company DLA Piper Norway DA (OCIPED) Cabinet Aspau F.O. Akinrele & Co. Anse Agu Ezetah Anne Ulset Sande Gaby Cobos Mano Salaou Tokunbo Wahab Kvale & Co. Advokatfirma Curtis Mallet - Prevost, Chief Law Agu Ezetah Aluko & Oyebode Cabinet d’Avocats Mano & Co. ANS Colt & Mosle LLP Salaou Yemi Idowu Norway Vegard Sivertsen M.K. Das Boubacar Salaou PricewaterhouseCoopers Deloitte, member of Bank Muscat Etude de Maître Boubacar Deloitte Touche Tohmatsu Anders Aasland Kittelsen Mehreen B. Elahi Salaou Agent Benjamin Ihua- Advokatfirmaet Schjødt Maduenyi Ståle Skutle Arneson Al Alawi, Mansoor Jamal Daouda Samna da Ihua & Ihua Advokatfirma Vogt & & Co. S.C.P.A. Mandela Wiig A.S. Acknowledgments 181

Abshaer M. Elgalal Shariq Aziz Jawad A. Sarwana Ana Lucia Márquez Steamships Trading Dr. Saif Al-Saidi Advocates Online Shipping & Logistics Abraham & Sarwana Arosemena Noriega & Company Ltd. and Legal Consultants Contreras, member of Ius Thomas Taberia Major Javed Bashir Mohammad Shafique Laboris and Lex Mundi Alessandro Gugolz Greenfields International Online Shipping & Logistics Peter Allan Lowing Said Al Shahry Law Office Ivette Elisa Martínez Saenz Lawyers Kashif Butt Ghulam Haider Shamsi Patton, Moreno & Asvat Dali Habboub Zeeshan Enterprises Haider Shamsi & Co., Paraguay Denton Wilde Sapte Chartered Accountants Yadira I. Moreno Bunker Logistics Aguilar Castillo Love Sunil Joseph Mohammed Shoukat Perla Alderete Ikram Fayaz Maersk Line Aircon Logistic Erick Rogelio Muñoz Vouga & Olmedo Abogados Qamar Abbas & Co. International Sucre Arias & Reyes P.E. Lalachen MJ Hugo T. Berkemeyer Tahseen Ghani Hassan Al Ansari Legal Zubair Umer José Miguel Navarrete Berkemeyer, Attorneys & Consultancy Hussain Home Textile Textile Home Arosemena Noriega & Counselors Khalid Habibullah Contreras, member of Ius Luis Alberto Breuer Mohamded Magdi Ilyas Zafar Laboris and Lex Mundi J. Nassir & Partners Abraham & Sarwana Zafar & Associates LLP. Berkemeyer, Attorneys & Ramón Ortega Counselors Pushpa Malani Javed Hassan pAL AU PricewaterhouseCoopers Esteban Burt PricewaterhouseCoopers Sojitz Corporation Peroni, Sosa, Tellechea, Waqar Hussain Kenneth Barden Andrea Paniagua Mansoor Jamal Malik PricewaterhouseCoopers Burt & Narvaja, member of Al Alawi, Mansoor Jamal Abraham & Sarwana Attorney-at-Law Lex Mundi Sebastian Perez & Co. Hamid Hussain Cristina Castro María Debattisti Union Fenosa - EDEMET - Kapil Mehta Crown Movers Worldwide Western Caroline Trading Servimex SACI Co. EDECHI Maersk Line Rashid Ibrahim Lorena Dolsa A.F. Ferguson & Co. Lolita Gibbons-Decheny Julio Pinedo Subha Mohan PricewaterhouseCoopers Berkemeyer, Attorneys & Curtis Mallet - Prevost, Ali Adnan Ibrahim Koror Planning and Counselors Zoning Office Alfredo Ramírez Jr. Colt & Mosle LLP Georgetown University Blas Dos Santos Alfaro, Ferrer & Ramírez Ala Hassan Moosa Law Center David Shadel Ferrere Attorneys Muscat Electricity Aman Ullah Iqbal The Law Office of Kirk and Manuel E. Rodriguez Shadel Estefanía Elicetche Distribution Company Crown Trading Company Union Fenosa - EDEMET - EDECHI Peroni, Sosa, Tellechea, Jessica Morris Tariq Nasim Jan Panama Burt & Narvaja, member of Denton Wilde Sapte Datacheck Pvt. Ltd. Luz María Salamina Lex Mundi Alejandro Alemán Asociación Panameña de Bruce Palmer Jorge Figueredo Shaukat Ali Khan Alfaro, Ferrer & Ramírez Crédito Curtis Mallet - Prevost, Alhabib Textile Industries Vouga & Olmedo Abogados Juan Tejada Colt & Mosle LLP Amanda C. Barraza de Wong Néstor Gamarra Arif Khan PricewaterhouseCoopers PricewaterhouseCoopers Marian Paul Qamar Abbas & Co. Servimex SACI Valentín Ureña III Al Alawi, Mansoor Jamal Francisco A. Barrios G. Ilse Gonzalez & Co. Asim Khan Hameed PricewaterhouseCoopers Arosemena Noriega & Ivon Trading Company Contreras, member of Ius Ilse Gonzalez & Asoc Reji Paul Pvt. Ltd. Caroline Bono Laboris and Lex Mundi Larisa Guillén Dr. Abdullah Alsaidi Law PricewaterhouseCoopers Office Muhammad Maki Patricia Urriola PricewaterhouseCoopers Abraham & Sarwana Jose A. Bozzo Panalpina Jorge Jimenez Rey Madhu Sathyaseelan Garrido & Garrido Jihad Al-Taie & Associates Mehmood Y. Mandviwalla Ramón Varela Banco Central Mandviwalla & Zafar Jose Ignacio Bravo Morgan & Morgan Nestor Loizaga Peter Sayer COCOLPLAN Said Al Shahry Law Office Rashid Mehmood Ferrere Attorneys Luis Chalhoub Papua New Charles Schofield Yasir Mehmood Guinea Carmela Martínez Icaza, Gonzalez-Ruiz & PricewaterhouseCoopers Trowers & Hamlins Al Hafiz Enterprises Aleman Tyson Boboro María Esmeralda Moreno Paul Sheridan T. Ud-Din A. Mirza Shanina J. Contreras Allens Arthur Robinson Denton Wilde Sapte A.F. Ferguson & Co. Moreno Ruffinelli & Arosemena Noriega & Asociados Contreras, member of Ius Vincent Bull Paul Suddaby Moazzam Mughal Allens Arthur Robinson Boxing Winner Laboris and Lex Mundi Roberto Moreno Rodríguez PricewaterhouseCoopers Alcalá Julio Cesar Contreras III David Caradus Jeff Todd Mohammad Qasim Qureshi Moreno Ruffinelli & Arosemena Noriega & PricewaterhouseCoopers PricewaterhouseCoopers Azam Chaudhry Law Asociados Associates Contreras, member of Ius Richard Flynn Thomas Willan Laboris and Lex Mundi Blake Dawson Hector Palazon Shaheer Asghar Qureshi Denton Wilde Sapte Guadalupe de Coparropa Ferrere Attorneys Sahil Freight Pakistan Justin Haiara Norman Williams Private Limited CEVA Logistics Steeles Lawyers Rocío Penayo Majan Engineering Ricardo Eskildsen Morales Moreno Ruffinelli & Consultants Faiza Rafique Peter Joseph Heystraten Asociados Chaudhary Law Associates Eskildsen & Eskildsen Sea Horse Pacific Yolanda Pereira Sarah Wright Michael Fernandez Denton Wilde Sapte Adnan Rafique Antonia Laki Berkemeyer, Attorneys & Parian International CAPAC (Cámara Panameña PricewaterhouseCoopers Counselors de la Construcción) Pakistan Abdul Rahman David Lavery Armindo Riquelme Alejandro Fernández de Sh. Farooq Abdullah Qamar Abbas & Co. Castro Blake Dawson Fiorio, Cardozo & Alvarado Abraham & Sarwana Waqar Rana PricewaterhouseCoopers John Leahy Belen Saldivar Romañach Ali Jafar Abidi Cornelius Lane & Mufti Enna Ferrer Peter Allan Lowing Lawyers Ferrere Attorneys State Bank of Paksitan Abid Rauf Alfaro, Ferrer & Ramírez Simon Nutley Angela Schaerer de Sosa Waheed Ahmad ARC International Einys K. Fuentes Peter Allan Lowing Escribana Pública Chaudhary Law Associates Mehdi Raza Panamá Soluciones Lawyers Moosa Textile Mills (Pvt) Logísticas Int. - PSLI Ruben Taboada Masood Ahmed Steven O’Brien Ltd Jorge Garrido PricewaterhouseCoopers Abraham & Sarwana O’Briens Sajjad Raza Garrido & Garrido Amjad Ali Peru Transocean Shipping Kapu Rageau Cotton Loop Jorge R. González Byrne Agencies Rageau, Manua & Kikira Walter Aguirre Arias, Alemán & Mora Lawyers Aroma Surgical Co. Abdul Razzaq PricewaterhouseCoopers Ricardo Madrid Qamar Abbas & Co. PricewaterhouseCoopers 182 Doing Business 2009

Marco Antonio Alarcón Piana Milagros Maravi Monica Yoland Arteaga Herminio Liwanag Tomasz Brudkowski Estudio Echecopar Estudio Rubio, Leguía, Chaparro Jimenez Gonzales Liwanag Kochański, Brudkowski & Normand y Asociados Registro Predial Urbano Bello Valdez Caluya & Partners Humberto Allemant Fernandez PricewaterhouseCoopers Jesús Matos Philippines Krzysztof Cichocki Estudio Olaechea, member Lory Anne Manuel-McMullin SKS Legal Gisella Alvarado Caycho of Lex Mundi Jimenez Gonzales Liwanag Estudio Echecopar Emilio Amaranto Krzysztof Ciepliński Puyat Jacinto Santos Law Bello Valdez Caluya & Milagros Mendoza Fernandez Gide Loyrette Nouel Guilhermo Auler Estudio Rubio, Leguía, Office Polska Forsyth & Arbe Abogados Normand y Asociados Myla Gloria Amboy Yolanda Mendoza-Eleazar Castillo Laman Tan Bożena Ciosek Raul Barrios Anna Julia Mendoza Jimenez Gonzales Liwanag Wierzbowski Eversheds, Barrios Fuentes Gallo Bello Valdez Caluya & Pantaleon & San Jose Law Payet, Rey, Cauvi Abogados Offices member of Eversheds Abogados Fernandez International Ltd. Marlene Molero German Barrios Jazmin Banal Elmer R. Mitra, Jr Estudio Rubio, Leguía, PricewaterhouseCoopers / Tomasz Duchniak Barrios Fuentes Gallo Normand y Asociados Romulo, Mabanta, SKS Legal Abogados Buenaventura, Sayoc & de Isla Lipana & Co. Miguel Mur los Angeles, member of Lex Jesusito G. Morallos Lech Giliciński Vanessa Barzola PricewaterhouseCoopers Mundi White & Case W. PricewaterhouseCoopers Follosco Morallos & Herce Daniłowicz, W. Jurcewicz i Legal Services Franco Muschi Manuel Batallones Wspólnicy sp. k. Payet, Rey, Cauvi Abogados BAP Credit Bureau Marianell Bonomini Freddie Naagas OOCL Logistics Paweł Grześkowiak PricewaterhouseCoopers Gabriel Musso Alexander B. Cabrera Gide Loyrette Nouel Legal Services Estudio Rubio, Leguía, PricewaterhouseCoopers / Alan Ortiz Polska Normand y Asociados Isla Lipana & Co. José Ignacio Castro Follosco Morallos & Herce Fidala Jaroslaw Estudio Rubio, Leguía, Carmen Padrón Rusvie Cadiz Tokarczuk, Jędrzejczyk, Normand y Asociados Estudio Rubio, Leguía, RVFreight and Services Nicanor N. Padilla Wspólnicy. Kancelaria Normand y Asociados Fernando Castro Kahn Joseph Omar A. Castillo Siguion Reyna Montecillo prawna Gide Loyrette Muñiz, Ramírez, Peréz- Adolfo J. Pinillos Puyat Jacinto Santos Law & Ongsiako Nouel Polska Taiman & Luna Victoria Durand Abogados Office Emmanuel C. Paras Piotr Kaim Attorneys at Law Lucianna Polar Kenneth Chua SyCip Salazar Hernandez & PricewaterhouseCoopers Gatmaitan Javier de la Vega Estudio Olaechea, member Quisumbing Torres, Tomasz Kański PricewaterhouseCoopers of Lex Mundi member firm of Baker and Zayber B. Protacio Sołtysiński Kawecki & McKenzie Alfonso De Los Heros Pérez Carlos Javier Rabanal Sobrino PricewaterhouseCoopers / Szlęzak Isla Lipana & Co. Albela Durand Abogados Emerico O. de Guzman Iwona Karasek Estudio Echecopar Angara Abello Concepcion Janice Kae Ramirez Jagiellonian University Fernando M. Ramos Regala & Cruz Law Offices Mariana De Olazaval Barrios Fuentes Gallo Quasha Ancheta Pena & Krakow (ACCRALAW) Nolasco Estudio Olaechea, member Abogados Edyta Kolkowska of Lex Mundi Juana M. Dela Cruz Roderick Reyes Sonia L. Rengifo International Ewa Lachowska - Brol Paula Devescovi Barrios Fuentes Gallo Jimenez Gonzales Liwanag Consolidator Philippines, Bello Valdez Caluya & Wierzbowski Eversheds, Barrios Fuentes Gallo Abogados Inc. member of Eversheds Abogados Fernandez Alonso Rey Bustamante International Ltd. Rachelle Diaz Ricardo J. Romulo Juan Carlos Durand Payet, Rey, Cauvi Abogados Dagmara Lipka-Chudzik Quisumbing Torres, Romulo, Mabanta, Grahammer member firm of Baker and Magnusson Durand Abogados Guillermo Acuña Roeder Buenaventura, Sayoc and Estudio Rubio, Leguía, McKenzie de los Angeles, member of Agata Mierzwa Arturo Ferrari Normand y Asociados Ma. Lourdes Dino Lex Mundi Wierzbowski Eversheds, Muñiz, Ramírez, Peréz- Augusto Ruiloba Morante Jimenez Gonzales Liwanag Roy Enrico Santos member of Eversheds Taiman & Luna Victoria Bello Valdez Caluya & International Ltd. Attorneys at Law Estudio Echecopar Puyat Jacinto Santos Law Fernandez Office Dariusz Okolski Guillermo Ferrero Emil Ruppert Yañez Rachel Follosco Sheryl Tanquilut Okolski Law Office Estudio Ferrero Abogados Estudio Rubio, Leguía, Normand y Asociados Follosco Morallos & Romulo, Mabanta, Krzysztof Pawlak Luís Fuentes Herce Buenaventura, Sayoc & de Carolina Sáenz Sołtysiński Kawecki & Barrios Fuentes Gallo Catherine Franco los Angeles, member of Lex Szlęzak Abogados Estudio Rubio, Leguía, Mundi Normand y Asociados Quisumbing Torres, Weronika Pelc Juan García Montúfar member firm of Baker and Bianca Torres Adolfo Sanabria Mercado McKenzie Wardyński & Partners, Estudio Rubio, Leguía, PJS Law member of Lex Mundi Normand y Asociados Muñiz, Ramírez, Peréz- Gilberto Gallos Taiman & Luna Victoria Ma. Melva Valdez Anna Maria Pukszto Angara Abello Concepcion Anabelí González Attorneys at Law Jimenez Gonzales Liwanag Salans Estudio Ferrero Abogados Regala & Cruz Law Offices Bello Valdez Caluya & Diego Sanchez (ACCRALAW) Fernandez Bartłomiej Raczkowski Cecilia Guzman-Barron PricewaterhouseCoopers Geraldine S. Garcia Bartłomiej Raczkowski Barrios Fuentes Gallo Redentor C. Zapata Kancelaria Prawa Pracy Abogados Martin Serkovic Follosco Morallos & Quasha Ancheta Pena & Estudio Olaechea, member Herce Nolasco Piotr Sadownik Jose A. Honda of Lex Mundi Gwen Grecia-de Vera Gide Loyrette Nouel Estudio Olaechea, member Gil Roberto Zerrudo Polska of Lex Mundi Hugo Silva PJS Law Quisumbing Torres, Rodrigo, Elías, Medrano Rafael Khan member firm of Baker and Katarzyna Sarek Rafael Junco Abogados McKenzie Bartłomiej Raczkowski Camara Peruana de la Siguion Reyna Montecillo José Antonio Valdez & Ongsiako Kancelaria Prawa Pracy Construccion Poland Estudio Olaechea, member Genevieve M. Limbo Zbigniew Skórczyński Kuno Kafka Prado of Lex Mundi PricewaterhouseCoopers / Allen & Overy A. Pędzich Chadbourne & Parke LLP Estudio Rubio, Leguía, Sp.k. Normand y Asociados Valery Vicente Isla Lipana & Co. Dariusz Smiechowski Forsyth & Arbe Abogados Grzegorz Banasiukj Union of Polish Architects Adolfo Lopez Victoria Limkico Gide Loyrette Nouel PricewaterhouseCoopers Manuel Villa-García Jimenez Gonzales Liwanag Iwona Smith Estudio Olaechea, member Bello Valdez Caluya & Polska PricewaterhouseCoopers German Lora of Lex Mundi Fernandez Aleksander Borowicz Payet, Rey, Cauvi Abogados Ewelina Stobiecka Ursula Villanueva Erich H. Lingad Biuro Informacji Eiselsberg Natlacen Raul Lozano-Merino Estudio Rubio, Leguía, International Kredytowej S.A. Walderdorff Cancola Peña, Lozano, Faura & Normand y Asociados Consolidator Philippines, Rechtsanwälte GmbH Asociados Inc. Acknowledgments 183

Dariusz Tokarczuk Associados, Member of Lex Javier Arbona Qatar Abdul Jaleel Gide Loyrette Nouel Mundi Quiñones & Sánchez, PSC Lex Chambers. Naveed Abdulla Polska Isabel Martínez de Salas James A. Arroyo Gulf Star Group Milan Joshi Wojciech Wądołowsk Garrigues TransUnion Bin Yousef Cargo Express Shawki Abu Nada Magnusson Susana Melo W.L.L Hermann Bauer Central Tenders Radoslaw Waszkiewicz Grant Thornton O’Neill & Borges Committee Upuli Kasthuriarachchi Sołtysiński Kawecki & Consultores, Lda PricewaterhouseCoopers Nikos Buxeda Ferrer Abdelmoniem Abutiffa Szlęzak Joaquim Luis Mendes Adsuar Muñiz Goyco Seda Qatar International Law Sajid Khan Ewa Wiśniewska Grant Thornton & Pérez-Ochoa, P.S.C Firm PricewaterhouseCoopers Consultores, Lda. Tomasz Zabost Mildred Caban Ali Al Amari Ali Kudah João Moucheira Goldman Antonetti & Central Bank Customs and Ports Portugal Directorate General of Córdova P.S.C General Authority Registry & Notary Civil Kholoud Al Faihani Victor Abrantes Service Jorge Capo Ahmed Sayed Rekaby Mansy Victor Abrantes - O’Neill & Borges Maitha Al Hajri Law Office of Rashid Bin International Sales Agent Mouteira Guerreiro, Rosa Abdulla AI-Khalifa Amaral & Associados - Walter F. Chow Mohammed Saleh Al Jilani Filipa Arantes Pedroso Sociedade de Advogados O’Neill & Borges Central Bank Abdul Muttalib R.L. Gulf Star Group Morais Leitão, Galvão Myrtelena Díaz Pedora Hassan Abdulla Al Khouri Teles, Soares da Silva & Rita Nogueira Neto Najwan Nayef Associados, Member of Lex Adsuar Muñiz Goyco Seda Abdullah Al Muslemani Mundi Garrigues & Pérez-Ochoa, P.S.C Legal Advisor Clyde & Co.Legal Consultants Miguel Azevedo Felipe Oliviera Alberto G. Estrella Nada Mubarak Al Sulaiti Ali Said Othman Garrigues Carlos de Sousa & Brito & William Estrella Law Al Sulaiti, Attorneys, Associados Offices Legal Consultants & Central Tenders Manuel P. Barrocas Committee Rui Peixoto Duarte Carla Garcia Arbitrators Barrocas Sarmento Neves Abreu Advogados O’Neill & Borges Mohammed A. Ali Mohammed SHK. Qasem José Pedro Briosa e Gala Khatib & Alaml Pedro Pereira Coutinho Carlos Hernandez Al Khorri Advocate & Barrocas Sarmento Neves Garrigues Reichard & Escalera Legal Consultants Annette Seiffert Rita Carvalho Clyde & Co. Legal Acácio Pita Negrão Gerardo Hernandez Adnan Ali PricewaterhouseCoopers Consultants PLEN - Sociedade de William Estrella Law PricewaterhouseCoopers Tiago Castanheira Marques Advogados, RL Offices Abdul Rahman Ali Almotawa Sarah Simms Abreu Advogados Customs and Ports Clyde & Co. Legal Margarida Ramalho Francisco Hernández-Ruiz Consultants Susana Cebola Associação de Empresas Reichard & Escalera General Authority de Construção e Obras Laura Warren Directorate General of Donald E. Hull A. Rahman Mohamed Registry & Notary Civil Públicas Al-Jufairi Clyde & Co. Legal Service Pietrantoni Méndez & Consultants Paulo Ribeiro Alvarez LLP A. Rahman Mohamed Gabriel Cordeiro Quinta do Figueiral Al-Jufairi Terence G.C. Witzmann Luis Marini Direcção Municipal de Juma Ali Rashed Al-Kaabi HSBC Filomena Rosa O’Neill & Borges Gestão Urbanística Ministry of Economy & Directorate General of Romania João Cadete de Matos Registry & Notary Civil Rubén M. Medina-Lugo Commerce Banco de Portugal Service Cancio, Nadal, Rivera & Rashid Bin Abdulla Al-Khalifa Díaz Adriana Almasan Carlos de Sousa e Brito David Salgado Areias Law Office of Rashid Bin Stoica & Asociatii Oscar O Meléndez - Sauri Abdulla AI-Khalifa Carlos de Sousa & Brito & Abreu Advogados Attorneys-at-Law Associados Coto Malley & Tamargo, Khalil Al-Mulla Pedro Santos LLP Alina Badea Cristina Dein Andromeda Customs and Ports Muşat & Asociaţii Pedro A. Morell General Authority Dein Advogados Pedro Santos Emanuel Bancila Goldman Antonetti & Muna Al-Mutawa John Duggan Grant Thornton Córdova P.S.C PricewaterhouseCoopers Consultores, Lda Advocate & Legal PricewaterhouseCoopers Carlos Nieves Consultant Irina Bănică Raquel Santos Muşat & Asociaţii Bruno Ferreira Quiñones & Sánchez, PSC Mohammed H. Al-Naimi Morais Leitão, Galvão Garrigues Joaquin M Nieves Central Tenders Irina Barbu Teles, Soares da Silva & D & B David si Baias S.C.A. Jorge Figueiredo Associados, Member of Lex Sun Air Expedite Service Committee PricewaterhouseCoopers Mundi Jorge Peirats Ahmad Al-Remehi Cristian Bichi Inga Kilikeviciene Manuel Silveira Botelho Pietrantoni Méndez & Real Estate Registration National Bank Alvarez LLP Department Martim Krupenski António Frutuoso de Melo Monica Biciusca Barrocas Sarmento Neves e Associados - Sociedade de Edwin Quiñones Ahmed Mohammed Anghel Stabb & Partners Advogados, R.L. Quiñones & Sánchez, PSC Al-Rmehy Maria Manuel Leitão Marques Roxana Bolea Carmo Sousa Machado Ministry of Justice Secretary of State Victor Rodriguez D & B David si Baias S.C.A. Abreu Advogados Walid A. Moneim Amen for Administrative Multitransport & Marine Cosmin Bonea Labour Department Modernisation João Paulo Teixeira de Matos Co. Salans Garrigues Ian Clay Diogo Léonidas Rocha Victor Rodriguez Cezara Chirica Garrigues PricewaterhouseCoopers PricewaterhouseCoopers Puerto Rico D & B David si Baias S.C.A. Dalal K. Farhat Jorge Pedro Lopes Jorge M. Ruiz Montilla Anamaria Corbescu Viviana Aguilu Arab Engineering Bureau Polytechnic Institute of McConnell Valdés LLC Salans Bragança PricewaterhouseCoopers Steuart Anthony Greig Javier Sánchez Dorín Coza Marta Elisa Machado Israel Alicea Bin Yousef Cargo Express Ineabelle Santiago Babiuc Sulica PricewaterhouseCoopers Quiñones & Sánchez, PSC W.L.L Reichard & Escalera Protopopescu Vonica Ana Margarida Maia Ignacio Alvarez Robert A. Hager Yasmin Umpierre-Chaar Tiberiu Csaki Miranda Correia Pietrantoni Méndez & Patton Boggs LLP O’Neill & Borges Salans Amendoeira & Associados Alvarez LLP Tajeldin Idris Babiker Peter De Ruiter Miguel Marques dos Santos Alfredo Alvarez-Ibañez Carlos Valldejuly ABN Law Firm O’Neill & Borges PricewaterhouseCoopers Garrigues O’Neill & Borges Samar A. Ismail Luminita Dima Filipa Marques Junior Juan Aquino Fernando Van Derdys Khatib & Alami Reichard & Escalera Nestor Nestor Diculescu Morais Leitão, Galvão O’Neill & Borges Ibrahim Jaidah Kingston Petersen, member Teles, Soares da Silva & Travis Wheatley Arab Engineering Bureau O’Neill & Borges 184 Doing Business 2009 of Ius Laboris, of Lex of Ius Laboris, of Lex Darya Angelo Konstantin Salichev André Verbruggen Mundi & of SEE Legal Mundi & of SEE Legal Law Firm ALRUD Andrey Shpak Samoa Alexandru Dobrescu Lavinia Nucu Ekaterina Avilova PricewaterhouseCoopers Lina & Guia S.C.A Anghel Stabb & Partners PricewaterhouseCoopers Olga Sirodoeva Tiffany Acton Legal Services Ion Dragulin Alina Oancea Orrick Herrington & Quantum Contrax Ltd National Bank PricewaterhouseCoopers Fedor Bogatyrev Sutcliffe LLP Mike Betham Laura Adina Duca Marius Pătrăşcanu Law Firm ALRUD Steven Snaith Transam Ltd. Nestor Nestor Diculescu Muşat & Asociaţii Alexia Borisov PricewaterhouseCoopers Lawrie Burich Kingston Petersen, member Cristina Popescu Andreas Neocleous & Co., Pavel Solovyev Quantum Contrax Ltd of Ius Laboris, of Lex Legal Consultants Mundi & of SEE Legal Lina & Guia S.C.A Magnusson Murray Drake Julia Borozdna Alina Popescu Irina Strizhakova Drake & Co. Cristina Ene Baker & McKenzie PricewaterhouseCoopers Muşat & Asociaţii Andreas Neocleous & Co., Ruby Drake Maria Bykovskaya Legal Consultants Serban Epure Mariana Popescu Drake & Co. Gide Loyrette Nouel, Elena Subocheva Biroul de Credit National Bank member of Lex Mundi George Latu Russin & Vecchi, LLC Latu Ey & Clarke Lawyers Adriana Gaspar Diana Emanuela Precup ESPRO Real Estate Nestor Nestor Diculescu Nestor Nestor Diculescu Mikhail Usubyan Arthur R. Penn Valery Getmanenko Kingston Petersen, member Kingston Petersen, member Orrick, Herrington & Lesa ma Penn of Ius Laboris, of Lex of Ius Laboris, of Lex Baker & McKenzie Sutcliffe LLP Mundi & of SEE Legal John Ryan Mundi & of SEE Legal Maria Gorban Andrey Zhdanov Transam Ltd. Gina Gheorghe Irina Preoteasa Gide Loyrette Nouel, Baker & McKenzie Tanasescu, Leaua, Cadar & PricewaterhouseCoopers member of Lex Mundi Shan Shiraz Ali Usman Asociatii Alina Proteasa Evgeniy Gouk Rwanda Tradepac Marketing Ltd. Sergiu Gidei Lina & Guia S.C.A PricewaterhouseCoopers Banque Commerciale du CIS Law Offices B.V. São Tomé and D & B David si Baias S.C.A. Adriana Puscas Rwanda Principe Alexandru Gosa Babiuc Sulica Marlena Hurley Emmanuel Abijuru D & B David si Baias S.C.A. Protopopescu Vonica TransUnion CRIF Decision Université Libre de Kigali António de Barros A. Aguiar Solution SOCOGESTA Veronica Gruzsniczki Raluca Radu Alberto Basomingera Babiuc Sulica Salans Irina Im Cabinet d’Avocats André Aureliano Aragão Protopopescu Vonica PricewaterhouseCoopers Mhayimana André Aureliano Aragão Laura Radu Jurisconsulta & Advogado Mihai Guia Stoica & Asociatii Sergej Juzovitski Pierre Célestin Bumbakare Lina & Guia S.C.A Attorneys-at-Law Ramboll Rwanda Revenue Fernando Barros Authority PricewaterhouseCoopers Nicolae Hariuc Alina Rafaila Maxim Kandyba Zamfirescu Racoţi Predoiu PricewaterhouseCoopers PricewaterhouseCoopers José Habimana Jorge Bonfim CIS Law Offices B.V. Direcção do Comércio Law Partnership Angela Rosca Umwlimu Sacco Hidropneumatica Taxhouse SRL Ekaterina Kotova Jean Havugimana Pedro Calixto PricewaterhouseCoopers PricewaterhouseCoopers Roxana Ionescu Alex Rosca Rwanda Revenue CIS Law Offices B.V. Authority Nestor Nestor Diculescu Taxhouse SRL Edmar Carvalho Dmitry Kurochkin Miranda Correia Kingston Petersen, member Ana-Maria Rusu Suzanne Iyakaremye of Ius Laboris, of Lex Herbert Smith CIS LLP SDV Amendoeira & Asociados Mundi & of SEE Legal Salans Sergei L. Lazarev Project Kaburege Abreu Conceição Iulian Iosif Romana Schuster Russin & Vecchi, LLC. Soares Da Costa PricewaterhouseCoopers Cabinet d’Avocat Kaburege Muşat & Asociaţii Maxim Likholetov João Cristovão Cristina Simion Annie Kairaba-Kyambadde Crenguta Leaua Magnusson Rwanda Initiative for Banco Internacional de PricewaterhouseCoopers São Tomé e Príncipe Tanasescu, Leaua, Cadar & Dmitry Lyakhov Sustainable Development / Asociatii Alexandru Slujitoru Russin & Vecchi, LLC. LandNet Frederico da Glória Cristian Lina D & B David si Baias S.C.A. Tribunal de Primeira Anastasia Malashkevich Marcellin Kamanzi Lina & Guia S.C.A Instância de São Tomé Alexandra Sova PricewaterhouseCoopers Robert Kamugisha Dumitru Viorel Manescu Sova & Partners Pascoal Daio Irina Martakova Ministry of Justice National Union of Ileana Sovaila Pascoal Daio - Advogado & Romanian Notaries PricewaterhouseCoopers Angélique Kantengwa Consultore Muşat & Asociaţii National Bank Alina Manescu Vladimir Melnikov Abílio de Carvalho Dema David Stabb Herbert Smith CIS LLP Theophile Kazaneza PricewaterhouseCoopers Anghel Stabb & Partners Cabinet Africain de Kigali Bar Association Gestion Informatique et Oana Manuceanu Lyudmila Merzlikina Marta Stefan ALRUD Law Firm Rodolphe Kembukuswa Contable PricewaterhouseCoopers Anghel Stabb & Partners Yuri Monastyrsky SDV Celiza Deus Lima Gelu Titus Maravela Cristiana Stoica JPALMS Advogados Muşat & Asociaţii Monastyrsky, Zyuba, Narasimha Kollegal Stoica & Asociatii Stepanov & Partners World Freight s.a.r.l. Direcção das Alfândegas Carmen Medar Attorneys-at-Law OAO Pigment Isaïe Mhayimana Agostinho Q.S.A. Fernandes D & B David si Baias S.C.A Sorin Corneliu Stratula Gennady Odarich Cabinet d’Avocats Directorate of Taxes Raluca Mocanu Stratula Tomosoiu PricewaterhouseCoopers Mhayimana PricewaterhouseCoopers Mocanu Cesaltino Fernandes Legal Services Minette Mutoni Potyesz Tiberu Serviços Geograficos e Dominic Morega Tatiana Ponomareva Barreau de Kigali Cadastrais Muşat & Asociaţii Bitrans Ltd., member of World Mediatrans Group Igor Porokhin Pothin Muvara Raul Gomes Adriana Neagoe Anca Vatasoiu Magnusson David Ngaracu ATS Logistics Co. National Bank Salans Maria Priezzheva World Freight s.a.r.l. Metalurgica Santo Amaro Manuela Marina Nestor Mihai Vintu Orrick Herrington & Athanase Rutabingwa Jean-Paul Migan Nestor Nestor Diculescu Sutcliffe LLP Kingston Petersen, member PricewaterhouseCoopers Kigali Allied Advocates Ecobank of Ius Laboris, of Lex Roman Reshetyuk Russian Vincent Shyirambere Faustino Manuel Neto Mundi & of SEE Legal PricewaterhouseCoopers Office of the Registrar of EMAE Federation Legal Services Land Titles Madalin Niculeasa Eduardo Paiva Nestor Nestor Diculescu Marat Agabalyan Evgeny Reyzman PricewaterhouseCoopers Kingston Petersen, member Herbert Smith CIS LLP Baker & McKenzie Acknowledgments 185

Luisélio Pinto Shadi Haroon Matthias Hubert Jelena Edelman Clare Vernon United Investments Baker Botts LLP FIDAFRICA / Prica & Partners Law PricewaterhouseCoopers PricewaterhouseCoopers Office Guilherme Posser da Costa Jochen Hundt Miloš Vulić De Juris - Advocacia e Al-Soaib Law Firm Oumy Kalsoum Gaye Olga Serb Gretić Prica & Partners Law Consultoria, Lda. Chambre de Commerce Ninković Law Office Office David K. Johnson d'Industrie et Cosme Bonfim Afonso Rita Al Juraid & Company / d'Agriculture de Dakar Oliver Haussmann Relja Zdravković Câmara de Comércio, PricewaterhouseCoopers Moravčevic, Vojnović Moravčevic, Vojnović Agricultura e Serviços Seydina Kane & Zdravković o.a.d. u & Zdravković o.a.d. u Marcus Latta Senelec saradnji sa Schönherr saradnji sa Schönherr Deodato Gomes Rodrigues The Law Firm of Salah ENAPORT Al-Hejailany Sidy Kanoute Harrison Solicitors Branislav Živković Avocat à la Cour Jovana Ilić Zivkovic & Samardzic Law Maria do Céu Silveira Muhammad Lotfi Office Direcção de Obras Toban Law Firm Moussa Mbacke PricewaterhouseCoopers Miloš Živković Públicas e Urbanismo Etude notariale Moussa Anna Jankov Hassan Mahassni Mbacke Živković & Samardžić Law Carlos Stock Law Office of Hassan PricewaterhouseCoopers office Mamadou Mbaye Direcção dos Registros e Mahassni Nikola Janković Notariado SCP Mame Adama Gueye & Seychelles Muntasir Osman Associés Law Offices Janković, Sara Ranito Trigueiros Law Office of Hassan Popović & Mitić Ibrahima Mbodj Gerry Adam Banco Internacional de Mahassni Martina Jović São Tomé e Príncipe Avocat à la Cour Mahe Shipping Co. Ltd. K. Joseph Rajan PricewaterhouseCoopers Rui Veríssimo Pierre Michaux Jules G. Baker Globe Marine Services Co. Mirko Kevac Soares Da Costa FIDAFRICA / Ports Authority Mustafa Saleh PricewaterhouseCoopers PricewaterhouseCoopers France Gonzalves Bonte Saudi Arabia Turner International Dubravka Kosić Pape Oumar Ndiaye Andre D. Ciseau Abdul Shakoor Avocat à la Cour Law Office Kosic Emad Fareed Abdul Jawad Globe Marine Services Co. Seychelles Ports Globe Marine Services Co. Cheikh Tidiane Ndiaye Marija Kostić Authority Sameh M. Toban Law Offices Janković, Secom Alex Ellenberger Abdulaziz Abdullatif Toban Law Firm Popović & Mitić Al-Soaib Law Firm Moustapha Ndoye Locus Architecture Pty. Ivan Krsikapa Natasha Zahid Cabinet d’Avocats Ltd. Ali Abedi Baker Botts LLP Ninković Law Office The Allaince of Abbas Cheikh Oumar Sall Daniel Houareau F. Ghazzawi & Co. and Abdul Aziz Zaibag Aleksandar Mančev Ports Authority Hammad, Al-Mehdar & Co. Alzaibag Consultants Mbacké Sene Prica & Partners Law Senelec Office Joe Morin Nasreldin Ahmed Soudki Zawaydeh Mahe Shipping Co. Ltd. Daniel-Sedar Senghor Aleksandar Miljković The Law Firm of Salah Al Juraid & Company / Bernard L. Pool Al-Hejailany PricewaterhouseCoopers Notaire PricewaterhouseCoopers Pool & Patel Omar Al Saab Ebaish Zebar SDV Dimitrije Nikolić Roddy Ramanjooloo Mohanned Bin saudi Al The Law Firm of Salah Cargo T. Weiss Djibril Sy Hoolooman Project Rasheed Law Firm in Al-Hejailany Secom Djurdje Ninković Association with Baker Services Ninković Law Office Botts L.L.P Senegal Dominique Taty Unice Romain Nasser Alfaraj FIDAFRICA / Darija Ognjenović Ports Authority Ibrahima Abdoulaye PricewaterhouseCoopers Prica & Partners Law Baker & McKenzie Ltd. Senelec Serge Rouillon Ibra Thiombane Office Mohammed Al-Ghamdi Attorney-at-Law Khaled Abou El Houda SCP Mame Adama Gueye & Igor Oljačić Fulbright & Jaworski LLP Cabinet Kanjo Koita Associés Law Office Kosic Sierra Leone Hesham Al-Homoud Cabinet Sarr & Associés, Moustapha Thioune Vladimir Perić Kelvin Abdallah The Law Firm of Dr. member of Lex Mundi Societe Generale de Hesham Al-Homoud Prica & Partners Law PricewaterhouseCoopers Magatte Dabo Banques au Senegal Office Mohammed Al-Jaddan Gideon Ayi-Owoo Transfret Dakar Adama Traore Snežana Pešić The Law Firm of Yousef SCP Mame Adama Gueye & PricewaterhouseCoopers and Mohammed Al-Jaddan Jonathan Darboux PricewaterhouseCoopers Associés Mohamed Sahid Bangura BCEAO Mihajlo Prica Nabil Abdullah Al-Mubarak Baba Traore Macauley, Bangura & Co. Fallou Diéye Prica & Partners Law Saudi Credit Bureau - Transfret SIMAH APIX -Agence chargée Office H.A. Bloomer de la Promotion de Ports Authority Fayez Al-Nemer Serbia Marko Repić l’Investissement et des Law Office Kosic A.Y Brewah Talal Bin Naif Al-Harbi Grands Travaux Law Firm Rade Bačković Vladimir Savić Brewah & Co. Issa Dione Association of Serbian CPI Investement Nicholas Colin Browne-Marke Sami Al-Sarraj Senelec Banks Al Juraid & Company / Nenad Stanković Court of Appeals Rene Bijvoet PricewaterhouseCoopers Patricia Lake Diop Joksovic, Stojanovic and Charles Campbell PricewaterhouseCoopers Mohammed Al-Soaib Fodé Diop Partners Charles Campbell & Co. Bojana Bogojević Al-Soaib Law Firm Art Ingegierie Afrique Ana Stanković John Carter PricewaterhouseCoopers Ali Awais Fatimatou Zahra Diop Moravčevic, Vojnović KPMG Marija Bojović & Zdravković o.a.d. u Baker Botts LLP BCEAO Leslie Theophilus Clarkson PricewaterhouseCooper saradnji sa Schönherr Joseph Castelluccio Amadou Drame Ahmry Services Nataša Cvetićanin Petar Stojanović Fulbright & Jaworski LLP Cabinet d’Avocat Neneh Dabo Law Offices Janković, Joksovic, Stojanovic and Maher El Belbeisi Cheikh Fall Popović & Mitić Partners Anti-Corruption Abu-Ghazaleh Legal office Cabinet d’Avocat Commission Aleksandar Dimitrov Jovana Stojanović Vidal Decker Adel El Said Aïssatou Fall Prica & Partners Law PricewaterhouseCoopers Panalpina FIDAFRICA / Office KPMG PricewaterhouseCoopers Zoran Teodosijević Adel ElZein Jelena Djokić Law Offices Janković, Mariama Dumbuya Mohamed Ben Laden Law Mame Adama Gueye PricewaterhouseCoopers Popović & Mitić Renner Thomas & Co., Firm Mame Adama Gueye & Adele Chambers Uroš Djordjević Jovana Tomašević Associes Dzidzedze Fiadjoe Imad El-Dine Ghazi Zivkovic & Samardzic Law Živković & Samardžić Law Law Office of Hassan Khaled A. Houda Office Office PricewaterhouseCoopers Mahassni Avocat à la Cour 186 Doing Business 2009

Cecil French Hui Jia Ang Slovakia Michal Zeman Anka Pogačnik National Power Authority PricewaterhouseCoopers Čechová & Partners, PricewaterhouseCoopers Zuzana Amrichova member of Lex Mundi Denis John Scott Garvie Hooi Yen Chin PricewaterhouseCoopers. Tamara Šerdoner National Power Authority Gateway Law Corporation Dagmar Zukalová PricewaterhouseCoopers Martina Behuliaková Zukalová Counselors-at- Eke Ahmed Halloway Paerin Choa Geodesy, Cartography and Law Andreja Škofič-Klanjšček Halloway & Partners TSMP Law Corporation Cadastre Authority of the Deloitte d.o.o Millicent Hamilton-Hazeley Kit Min Chye Slovak Republic Slovenia Beta Štembal Clas Legal Tan Peng Chin LLC PricewaterhouseCoopers Vladimir Beles Ana Berce Michael A.O. Johnson Troy Doyle PricewaterhouseCoopers Odvetniki Šelih & Renata Šterbenc Štrus Ministry of Lands, Clifford Chance Wong Radmila Benkova Partnerji Law Office Jadek & Pensa Country Planning and the PricewaterhouseCoopers d.o.o. Environment Cyril Dumon Crtomir Borec SDV International Todd Bradshaw PricewaterhouseCoopers Laura Thomson Mariama Kallay Logistics PricewaterhouseCoopers PricewaterhouseCoopers Government of Sierra Branko Boznik Leone Paula Eastwood Ján Budinský EFT Transportagentur Nives Uljan PricewaterhouseCoopers Slovak Credit Bureau, s.r.o. GmbH Panalpina Welttransport Alex Konoima GmbH Ministry of Lands, Chi Duan Gooi Kristina Cermakova Nataša Božović Country Planning and the Donaldson & Burkinshaw Peterka & Partners Bank of Slovenia Matthias Wahl Environment Schönherr Rechtsanwälte Muhammad Hattar Elena Chorvátová Eva Budja GmbH / Attorneys-at-Law George Kwatia Rodyk & Davidson LLP Peterka & Partners Law Office Jadek & Pensa PricewaterhouseCoopers d.o.o. Alenka Zaveršek Ong Hway Cheng Zuzana Dragúnová-Valerová PricewaterhouseCoopers Centus Macauley Esq. Rajah & Tann PricewaterhouseCoopers Nada Drobnic Macauley, Bangura & Co. Deloitte d.o.o Brigita Žunič Nanda Kumar Viera Gregorova Deloitte d.o.o Joseph Daniel Mahayei Rajah & Tann Peterka & Partners Aleksander Ferk PricewaterhouseCoopers Tina Žvanut Mioč Ministry of Energy & Lee Lay See Power Simona Halakova Law Office Jadek & Pensa Rajah & Tann Čechová & Partners, Ana Filipov d.o.o. Schönherr Rechtsanwälte Sullay A. Mannah Airinn Loh member of Lex Mundi Bank of Sierra Leone GmbH / Attorneys-at-Law Schenker Pte. Ltd. Andrea Jezerska Solomon Noah Mansaray Čechová & Partners, Masa Grgurevic Alcin Islands Ministry of Trade and The Supreme Court Ports Authority Industry member of Lex Mundi Don Boykin Barbara Guzina Corneleius Adeyemi Max- Sheikh Babu Nooruddin Tomas Jucha Pacific Architects Ltd Williams I Deloitte d.o.o Al Noor International PricewaterhouseCoopers John Katahanas Shipping Agencies Ltd. Pte. Ltd. Michaela Jurková Andrej Jarkovič Sol - Law A.P. Moller-Maersk Janežič & Jarkovič Beng Hong Ong Čechová & Partners, Andrew Radclyff Maersk Ltd. member of Lex Mundi Attorneys-at-Law & Patent Wong Tan & Molly Lim LLC Attorneys Barrister & Solicitor Augustine Musa, Esq. Soňa Lehocká QBB (Pte) Ltd. Roselle R. Rosales Brewah & Co. Alianciaadvokátov ak, Aleksandra Jemc See Tiat Quek s.r.o. Law Office Jadek & Pensa Pacific Architects, Ltd. Oliver Onylander PricewaterhouseCoopers d.o.o. Gregory Joseph Sojnocki Adele Chambers Katarina Leitmannová Mark Rowley Geodesy, Cartography and Jernej Jeraj Morris & Sojnocki Eduard Parkinson Credit Bureau Pte Ltd. Cadastre Authority Schönherr Rechtsanwälte Chartered Accountants National Power Authority GmbH / Attorneys-at-Law Andrew Seah Marek Lovas Gerald Stenzil Prashatn Poduval Schenker Pte. Ltd. PricewaterhouseCoopers Janos Kelemen TRADCO Shipping Maersk Ltd. PricewaterhouseCoopers Priya Selvam Michal Luknár South Africa Roger Rogers Rajah & Tann Squire Sanders s.r.o. Danijel Kerševan International Panalpina Welttransport Theo Adendorff Lee Chuan Seng Construction Co. Ltd. Přemysl Marek GmbH KCSA Beca Carter Holdings & Peterka & Partners Susan Sisay Ferner Pte Ltd. Barbara Kozaric Ross Alcock Sisay & Associate Tomáš Maretta Deloitte d.o.o. Nish Shetty Edward Nathan Čechová & Partners, Sonnenbergs Inc. Lornard Taylor WongPartnership LLP member of Lex Mundi Bozena Lipej Macauley, Bangura & Co. Surveying & Mapping Mark Badenhorst Shook Lin & Bok LLP (In Viktor Mišík Authority PricewaterhouseCoopers Alhaji Timbo joint venture with Allen Dedák & Partners National Power Authority & Overy LLP) Klemen Mir Bay Language Institute Panalpina Welttransport PricewaterhouseCoopers Mohamed Ahmad Tunis May Yee Tan GmbH Kobus Blignaut Ahmry Services Wong Tan & Molly Lim LLC Matjaz Nahtigal Edward Nathan Zora Puškáčová Odvetniki Šelih & Sonnenbergs Inc Ayodele Wak-Williams Winston Tay Zukalová Counselors-at- Partnerji Del-Wak Agencies Customs Law Matthew Bonner Sonja Omerza Baker & McKenzie LLP Darcy White Siu Ing Teng Peter Rozbora PricewaterhouseCoopers PricewaterhouseCoopers Singapore Land Authority Čechová & Partners, Lloyd Chater Pavle Pensa Claudius Williams-Tucker Liew Yik Wee member of Lex Mundi Bowman Gilfillan, member Law Office Jadek & Pensa of Lex Mundi KPMG WongPartnership LLP Gerta Sámelová-Flassiková d.o.o. Paul Coetser Amy Wright Lim Wee Teck Alianciaadvokátov ak, s.r.o. Tomaž Petrovič Brink Cohen Le Roux EcoBank Sierra Leone Ltd. Rajah & Tann Schönherr Rechtsanwälte Peter Varga Haydn Davies Rowland Wright Eddie Wong GmbH / Attorneys-at-Law Procházka Randl Kubr, Webber Wentzel Wright & Co. City Developments Ltd. member of Ius Laboris & Natasa Pipan Nahtigal Paul De Chalain Alfred Yarteh Paul Wong Lex Mundi Odvetniki Šelih & Partnerji PricewaterhouseCoopers National Power Authority Rodyk & Davidson LLP Clare Moger Gretchen De Smit Valerie Wu PricewaterhouseCoopers Petra Plevnik Singapore Edward Nathan Donaldson & Burkinshaw Attorneys at Law Miro Zuzana Wallova Senica in Odvetniki Sonnenbergs Inc. Kala Anandarajah Stephanie Yuen Thio National Bank Rajah & Tann Elektro Ljubljana d.d. Tim Desmond TSMP Law Corporation Garlicke & Bousfield Inc Acknowledgments 187

Rudolph Du Plessis Claire Van Zuylen Juan Ignacio Gomeza Villa Adrián Thery Paul Ratnayeke Bowman Gilfillan, member Bowman Gilfillan, member Notario de Bilbao Garrigues Paul Ratnayeke Associates of Lex Mundi. of Lex Mundi Igor Kokorev Alejandro Valls Tiruchelvam Associates Miranda Feinstein Allen West Pérez - Llorca Baker & McKenzie Harini Udugampola Edward Nathan Department of Land Sonnenbergs Inc. Affairs Alfonso Maíllo del Valle Juan Verdugo F.J. & G. De Saram, member Sánchez Pintado, Núñez & Garrigues of Lex Mundi Hennie Geldenhuys St Elmo Wilken Asociados Shehara Varia Department of Land Deneys Reitz / Africa Fernando Vives Affairs Legal Daniel Marín Garrigues Abogados y F.J. & G. De Saram, member Gómez-Acebo & Pombo Asesores Tributarios of Lex Mundi Sean Gilmour Rozalynne Wright Abogados Charmalie Weerasekera PricewaterhouseCoopers Webber Wentzel Jorge Martín - Fernández Sri Lanka Sudath Perera Associates Tim Gordon-Grant Spain Clifford Chance APL Shashi Weththasinghe Bowman Gilfillan, member José Manuel Mateo Julius & Creasy of Lex Mundi Allen & Overy LLP N.P.H. Amarasena Garrigues Credit Information Bureau Igno Gouws St. Kitts and Ana Armijo Andrés Monereo Velasco Webber Wentzel Ashurst Chiranga Amirthiah Nevis Monereo, Meyer & F.J. & G. De Saram, member Roelof Grové Cristina Ayo Ferrándiz Marinel-Lo of Lex Mundi Trilla Adams & Adams Uría & Menéndez, member Nicolás Nogueroles Peiró Manoj Bandara Daniel Brantley & of Lex Mundi Associates King Impex Colegio de Registradores F.J. & G. De Saram, member Unathi Kondile Arancha Badillo de la Propiedad y of Lex Mundi Department of Labour Garrigues Mercantiles de España Bowman Gilfillan, member Savantha De Saram Michella Adrien of Lex Mundi Vicente Bootello Alberto Núñez-Lagos D.L. & F. De Saram Michella Adrien Law Burguera Erle Koomets Garrigues Office Uría & Menéndez, member Chamari de Silva PricewaterhouseCoopers Agustín Bou of Lex Mundi F.J. & G. De Saram, member Nicholas Brisbane Jausas of Lex Mundi N. Brisbane & Associates Renee Kruger Jose Palacios Webber Wentzel James Bryant Garrigues Sharmela de Silva Bertill Browne Irvin Lawrence Orrick, Herrington & Tiruchelvam Associates St. Kitts Electricity Sutcliffe Juan Manuel Pardiñas Aranda Department Garlicke & Bousfield Inc Equifax Iberica Sadhini Edirisinghe Sam Lefafa Cristina Calvo F.J. & G. De Saram, member Scott Caines Ashurst Daniel Parejo Ballesteros of Lex Mundi Frank B. Armstrong Ltd. Department of Land Garrigues Abogados y Affairs Ariadna Cambronero Ginés Asesores Tributarios Champika Fernando Idris Fidela Clarke João Martins Uría & Menéndez, member Tiruchelvam Associates Financial Services of Lex Mundi Pedro Pérez-Llorca Zamora Department PricewaterhouseCoopers Pérez - Llorca Samadh Gajaweera Joey Mathekga Francisco Conde Viñuelas Nithya Partners Neil Coates Cuatrecasas Juan Ramon-Ramos PricewaterhouseCoopers CIPRO ( Companies & IPR Landwell, Abogados y Naomal Goonewardena Registration Office) Jaume Cornudella Marquès Asesores Fiscales Nithya Partners Kennedy de Silva Gabriel Meyer Landwell, Abogados y Customs and Excise Asesores Fiscales Enrique Rodriguez Priyanthi Guneratne Department Deneys Reitz / Africa Alitus S.A. F.J. & G. De Saram, member Legal Miguel Cruz of Lex Mundi Kamesha Graham Iñigo Sagardoy Amit Parekh Landwell, Abogados y WalwynLaw Asesores Fiscales Sagardoy Abogados, Ruwanthi Herat-Gunaratne Bowman Gilfillan, member member of Ius Laboris Nithya Partners Renee Gumbs of Lex Mundi Fernando de la Puente Alfaro Financial Services Pilar Salinas Rincón Vindya Hettige Q & N West Export Colegio de Resgitradores Department Trading House de la Propiedad y Sánchez Pintado, Núñez & Nithya Partners Mercantiles de España Asociados Rodney Harris Eamonn Quinn Dhanushke Jayarathne Customs and Excise Pablo Santos Eamonn David Quinn Agustín Del Río Galeote Hayleys Agro Biotech Department Gómez-Acebo & Pombo Attorney Gómez-Acebo & Pombo Kishani Jayasooriya Abogados Abogados Dollrita Jack-Cato Antoinette Reynolds Julius & Creasy Webster Dyrud Mitchell Iván Delgado González Sönke Schlaich Department of Land Tudor Jayasuriya Dahlia Joseph Affairs Pérez - Llorca Monereo, Meyer & Marinel-Lo F.J. & G. De Saram, member Daniel Brantley & Malaika Ribeiro Miguel Díez de los Ríos of Lex Mundi Associates Rafael Sebastián PricewaterhouseCoopers Baker & McKenzie Uría & Menéndez, member Inoka Jayawardhana L. Everette Martin Nyasha Samuriwo Rossanna D’Onza of Lex Mundi F.J. & G. De Saram, member Eastern Caribbean Central Baker & McKenzie of Lex Mundi Bank Bowman Gilfillan, member Lindsay Simmons of Lex Mundi Ronald Ferlazzo Orrick, Herrington & Mahes Jeyadevan Ayoub Morancie Peter Sands Orrick, Herrington & Sutcliffe LLP PricewaterhouseCoopers Royal Bank of Canada Sutcliffe LLP SDV Ltd Javier Simón Husni Jiffry Patrick Patterson Richard Shein Antonio Fernández Baker & McKenzie Lanka ORIX Securities Caribbean Associated Garrigues Pvt Ltd Attorneys Bowman Gilfillan, member Cristina Soler of Lex Mundi Juan Carlos Fernández Gómez-Acebo & Pombo Julius & Creasy Randy Prentice Rob Smorfitt Fernández-Avilés Abogados LAN Management Frank B. Armstrong Ltd. Sagardoy Abogados Chamber of Commerce & Gabriel Solís Development Service Marscha Prince Industries Alicia Gamez Garrigues Ruvindu Manathunga PricewaterhouseCoopers Chris Todd Orrick, Herrington & Juan Soravilla HIF Logistics (PVT) Ltd. Warren Thompson Bowman Gilfillan, member Sutcliffe LLP of Lex Mundi Monereo Meyer Marinel- Dian Nanayakkara Constsves Valentín García González lo Abogados Tiruchelvam Associates TransUnion ITC Cuatrecasas Vernon S. Veira Raimon Tagliavini Asiri Perera Vernon S. Veira & Jacques van Wyk Borja García-Alamán Uría & Menéndez, member MIT Cargo (Pvt) Ltd. Associates Cliffe Dekker Garrigues of Lex Mundi Lakshana Perera Charles Walwyn Llewellyn van Wyk Ana Gómez Francisco Téllez Sudath Perera Associates PricewaterhouseCoopers CSIR Monereo Meyer Marinel- Garrigues Abogados y lo Abogados Asesores Tributarios Hiranthi Ratnayake PricewaterhouseCoopers 188 Doing Business 2009

St. Lucia Theona R. Elizee-Stapleton Tariq Mohmoud Elsheikh Tina Phumlile Khoza Mauro Cavadini Commerce & Intellectual Omer Municipal Council of Brunoni Molino Mottis Thaddeus M. Antoine Property Office (CIPO) Mahmoud Elsheikh Omer & Manzini Adami Francis & Antoine Associates Advocates Tamara Gibson-Marks Paul Lewis Robert P. Desax Aisha Baptiste High Court Registrary Yassir Elsiddig PricewaterhouseCoopers PricewaterhouseCoopers High Court Registry Marwaco for Medical & Venessa Gibson Chemical Imports Ltd. Andrew Linsey Cyrill Diem Gerard Bergasse National Commercial Bank PricewaterhouseCoopers Suzanne Eckert Tropical Shipping (SVG) Ltd. Kastaki S. Ganbert K.S. Ganbert & Sons Ltd. C.J. Littler Wenger Plattner Desma F. Charles Stanley Harris C.J. Littler & Co. Olivier Hari Registry of Companies and St. Vincent Electricity Osman Mekki Abdurrahman Intellectual Property Services Limited VINLEC HLCS Jerome Ndzimandze Schellenberg Wittmer Speed Limit Construction Peter I. Foster Charleston H. Jackson Mekki Osman Jakob Hoehn Peter I. Foster & Dr. Lewis Law Chambers HLCS José Rodrigues Pestalozzi Lachenal Patry, Associates Rodrigues & Associates member of Lex Mundi Leroy James Osman Osman Ueli Huber Peterson D. Francis Customs Authority HLCS P.M. Shilubane Peterson D. Francis P.M. Shilubane & Homburger Sean Joachim Amal Sharif Worldwide Shipping & Associates David Hürlimann Customs Services Ltd. CaribTrans Mahmoud Elsheikh Omer & Associates Advocates Mahene Thwala CMS von Erlach Henrici Carol J. Gedeon Brenan B. King Thlwawa Attorneys AG Abdel Gadir Warsama Chancery Chambers Equinox Marine Surveying Vincent Jeanneret & Consulting Dr. Abdel Gadir Warsama Bradford Mark Walker Gordon & Gordon Co Ghalib & Associates Legal Brad Walker Architects Schellenberg Wittmer Rosann N.D. Knights Firm Hanspeter Klaey Anderson Lake Regal Chambers Sweden Bank of St Lucia Ltd Tag Eldin Yamani Sadig Wassilos Lytras Errol E. Layne Brian Louisy Montag Trading & Mats Berter APM Global Logistics Errol E. Layne Chambers Engineering Co. Ltd. The St. Lucia Chamber of MAQS Law Firm Switzerland Ltd. Commerce Industry and Linton A. Lewis Suriname Linda Broström-Cabrera Christian P. Meister Agriculture Dr. Lewis Law Chambers PricewaterhouseCoopers Niederer Kraft & Frey Duane C. Marquis Andrea Young Lewis G. Clide Cambridge Roger Gavelin Valerie Meyer NLBA Architects Commerce & Intellectual Paramaribo Custom Broker PricewaterhouseCoopers Niederer Kraft & Frey Property Office (CIPO) & Packer Stephen Mcnamara Olof Hallberg Andrea Molino Clairmonte Lynch Anoeschka Debipersad Mcnamara & Co. Advokatfirman Lindahl Brunoni Molino Mottis Customs Authority A.E. Debipersad & Adami Richard Peterkin Associates Emil Hedberg PricewaterhouseCoopers Moulton Mayers Georg Naegeli Marcel K. Eyndhoven Advokatfirman Vinge KB, Moulton Mayers member of Lex Mundi Homburger Eldris Pierre-Mauricette Architects N.V. Energiebedrijven Tropical Shipping Suriname Petter Holm Gema Olivar Sabrina Neehall Paul Popo Carel van Hest Gärde Wesslau Elena Sampedro Scotiabank Advokatbyrå Land Registry Architect Schellenberg Wittmer Kathy-Ann Noel Bengt Kjellson Gilroy Pultie Saunders & Huggins Hakrinbank N.V. Daniel Schmitz St. Lucia Electricity Lantmäteriet Johan Kastelein PricewaterhouseCoopers Services Limited (LUCELEC) Floyd A. Patterson Christoffer Monell Pannell Kerr Forster KDV Architects Daniel Steudler Margaret Anne St. Louis Mannheimer Swartling Stanley Marica Advokatbyrå Swisstopo, Directorate for Ministry of Planning, Richard Peterkin Cadastral Surveying Development, Environment PricewaterhouseCoopers Advokatenkantoor Marica Karl-Arne Olsson Law Firm Marica Barbara Stöckli-Klaus and Housing Gärde Wesslau Maria Reece Froriep Renggli Gillian Vidal-Jules Scotiabank Anouschka Nabibaks Advokatbyrå Ministry of Justice BDO AbrahamsRaijmann & Mattias Örnulf Andrin Waldburger Nicole O.M. Sylvester Partners PricewaterhouseCoopers Brenda M. Williams Caribbean International Hökerberg & Söderqvist Chase, Skeete & Boland Law Firm B.M. Oemraw Advokatbyrå KB ZEK Switzerland N.V. Global Expedition Carl Östring Gertel Thom Syria St. Vincent and High Court Kingstown Angèle J. Ramsaransing-Karg Magnusson the Grenadines BDO AbrahamsRaijmann & Patrik Ottoson Mazen Abo Nasr L.A. Douglas Williams Partners Kay R.A. Bacchus-Browne Law Firm of Phillips & MAQS Law Firm Yaser Hmedan Law Office. Adiel Sakoer Kay Bacchus - Browne Williams Panalpina AB Sulafah Akili Chambers N.V. Global Expedition Ministry of Economy & Arthur F. Williams Jesper Schönbeck Inder Sardjoe Trade Aurin Bennett Williams & Williams Advokatfirman Vinge KB, Aurin Bennett Architects N.V. Easy Electric Steve J. Wyllie member of Lex Mundi Mouazza Al Ashhab Graham Bollers St. Vincent Electricity Albert D. Soedamah Auditing Consulting Odd Swarting Accounting Center Regal Chambers Services Limited VINLEC Soedamah & Associates Setterwalls Advokatbyrå Evelyn Cambridge Radjen A. Soerdjbalie Hani Al Jaza’ri Dougie’s Customs & Sudan Notariaat R.A. Soerdjbalie Switzerland Syrian Arab Consultants Shipping Agency Law Office Omer Abdel Ati Jennifer van Dijk-Silos Peter R. Altenburger Rawaa Al Midani Parnel R. Campbell Omer Abdel Ati Solicitors Law Firm Van Dijk-Silos Altenburger Campbell’s Chambers Ministry of Trade & Abdullah Abozaid M.E. van Genderen-Relyveld Rashid Bahar Economy Mira E. Commissiong Law Office of Abdullah A. High Court of Justice Bär & Karrer AG Abd Anaser Al Saleh Equity Chambers Abozaid J.R. von Niesewand Beat M. Barthold Sbaneh Paula E. David Mohamed Ibrahim Adam High Court of Justice Froriep Renggli Alissar Al-Ahmar Saunders & Huggins Dr. Adam & Associates Perry D. Wolfram Marc Bernheim Al-Ahmar & Partners Stanley DeFreitas Jamal Ibrahim Ahmed BroCad N.V. Staiger Schwald & Partner Nabih Alhafez Defreitas & Associates Attorney-at-Law Swaziland Bernhard G. Burkard SFS (Speed Forward Bernadine Dublin Ashraf A.H. El Neil Notariat Bernhard Shipping) Labour Department Mahmoud Elsheikh Omer & Vincent Galeromeloe Burkard Associates Advocates Bisher Al-Houssami Marlene Edwards TransUnion ITC AL-ISRAA Int’l Freight Campbell’s Chambers Forwarder Acknowledgments 189

Rasem Al-Ikhwan Paul F. Chen Jeffrey Lin Ardak Aiyekeyeva Nimrod Mkono Home Textile Company Supertech Consultants Joint Credit Information PricewaterhouseCoopers Mkono & Co. International Center Wasim Anan Shavkat Akhmedov Angela Mndolwa Yaser Hmedan Law Office. Frances F.Y. Chen Rich Lin Akhmedov, Azizov & FK Law Chambers Tai E International Patent LCS & Partners Abdulhamidov Attorneys Nasim Awad & Law Office Arafa Mohamed Legality - Lawyers & Emily Lin Dilshod Alimov REX Attorneys Consultants Yu-Li Chen Pamir Law Group USAID/BEI, Pragma Taiwan Shihlin District Corporation Chris Msuya Karam I. Bechara Court Yishian Lin Horwarth Tanzania Bank Audi PricewaterhouseCoopers Abdulbori Baybayev Edgar Y. Chen Lex Law Firm Lugano J.S. Mwandambo Hani Bitar Tsar & Tsai Law Firm Frank Lin REX Attorneys Syrian Arab Consultants Rexmed Industries Co., Ltd. Faridun Boboev Law Office Tina Chen Golden Lion Group Shabani Mwatawala Winkler Partners Youlanda Liu Companies PSM Architects Co. Ltd. Riad Daoudi Pamir Law Group Syrian Arab Consultants Chun-Yih Cheng Sergey Chetverikov Alex Thomas Nguluma Law Office Formosa Transnational Charlotte Liu PricewaterhouseCoopers REX Attorneys PricewaterhouseCoopers Lina El-Hakim Abraham Cheng Adkham Ergashev Gilbert Nyantanyi Hakim Law Firm Lexcel Partners Catherine Liu IFC Mkono & Co. SDV Ltd. Youssef El-Hakim Yu-Chung Chiu Courtney Fowler Conrad Nyukuri Hakim Law Firm Ministry of The Interior Julia Liu PricewaterhouseCoopers PricewaterhouseCoopers SDV Ltd. Legal Services Wael Hamed Julie C. Chu Elena Kaeva Yaser Hmedan Law Office. Jones Day Jennifer Lo PricewaterhouseCoopers Adalbert Rusagara PricewaterhouseCoopers Breakthrough Holdings Abdul Raouf Hamwi Steven Go Abdulkhamid Muminov Civil Engineering Office PricewaterhouseCoopers Mike Lu PricewaterhouseCoopers Charles R.B. Rwechungura Lexcel Partners REX Attorneys Bashir Haza May Han Mizrobiddin Nugmanov Ministry of Trade & Tai E International Patent Lloyd G. Roberts III Globalink Logistics Group Rishit Shah Economy & Law Office Winkler Partners PricewaterhouseCoopers Madina Nurmatova Yaser Hmedan Yuling Hsu Michael Schreiber Tajikistan BEE - SME Policy Geoffrey Sikira Yaser Hmedan Law Office. Formosa Transnational Yangming Partners Project Tanganyika Law Society Ibrahim Ibrahim Tony Hsu Jasmine C. Shen Zarina Odinaeva Eve Hawa Sinare Ministry of Trade & Pamir Law Group Pamir Law Group IFC REX Attorneys Economy Barbara Hsu Tanya Y. Teng Manuchehr Rakhmonov Mohamed H. Sumar Joumana Jabbour SDV Ltd. Huang & Partners USAID/BEI, Pragma Corp Sumar Varma Associates Attorney-at-Law Robert Hsu Bee Leay Teo Nurali Shukurov David Tarimo Antoun Joubran SDV Ltd. Baker & McKenzie USAID/BEI, Pragma Corp PricewaterhouseCoopers Syrian Arab Consultants C.F. Tsai Mustafa Tharoo Law Office Inu Hsu Djasurbek Teshaev Taipower Deep & Far, Attorneys- Golden Lion Group Ringo & Associates, Osama Karawani at-Law Companies member of the Africa Karawani Law Office T.C. Huang Legal Network Huang & Partners Eric Tsai Victoria Victorova Raed Karawani Puhua & Associates, IFC Thailand Karawani Law Office Margaret Huang PricewaterhouseCoopers LCS & Partners Legal Services Wendy Jo Werner Allen & Overy Fadi Kardous IFC Kardous Law Office Joanne Hung Rita Tsai Khunying Natthika Yangming Partners APL Wattanavekin Angubolkul Mazen N. Khaddour Tanzania Zue Min Hwang Joe Tseng Eastern Sugar and Cane Law Office of M. Patrick Ache Company Limited Khaddour & Associates Asia World Engineering & LCS & Partners Construction Co. Mkono & Co. Richard Watanabe Janist Aphornratana Salah Kurdy Krista Bates van Winkelhof PricewaterhouseCoopers Yaser Hmedan Law Office. Charles Hwang PricewaterhouseCoopers Yangming Partners FK Law Chambers Robin J. Winkler Angsurus Areekul Moussa Mitry Steven de Backer Thai Contractors University of Damascus / Nathan Kaiser Winkler Partners Wenfei Law Mkono & Co. association under H.M. The Louka & Mitry Law Office Main-Main Wu King’s Patronage Wen-Horng Kao Santosh Gajjar Gabriel Oussi Asia World Engineering & Chalee Chantanayingyong PricewaterhouseCoopers Construction Co. Sumar Varma Associates Syrian Arab Consultants Securities & Exchange Law Office Lawrence Lee Pei-Yu Wu Farija Ghikas Commission REX Attorneys Housam Safadi Huang & Partners Baker & McKenzie Phadet Charoensivakorn Safadi Bureau Michael D. Lee Quiao-ling Wu Christopher Giattas National Credit Bureau Maya Saleh Pamir Law Group Deep & Far, Attorneys- REX Attorneys Co., Ltd. at-Law Yaser Hmedan Law Office. Poching Lee Eve Hawa Sinare Thunyaporn Chartisathian Samer Sultan Wenfei Law Shin Mei Wu REX Attorneys Siam Premier International Sultans Law Joint Credit Information Johnson Jasson Law Office Ltd. Chih-Shan Lee Center Winkler Partners Johnson Jasson & Chinnavat Chinsangaram Taiwan, China Echo Yeh Associates Advocates White & Case Hung-Lieh Liang Lexcel Partners Victor Chang PricewaterhouseCoopers Ngwaru Maghembe John Fotiadis LCS & Partners Andrew Yeh Mkono & Co. Tilleke & Gibbins Tory C.T. Liao Panalpina Victoria Lyimo Makani International Ltd., member John Chen Tai E International Patent of Lex Mundi Formosa Transnational & Law Office Shih-Ming You REX Attorneys Seetha Gopalakrishnan Ministry of The Interior Bruno Marilhet Nicholas V. Chen Perkin T.Y. Liaw PricewaterhouseCoopers Pamir Law Group Tai E International Patent Sharbatho Tajikistan Vira Kammee & Law Office Tabitha Maro Din Shin Chen Siam City Law Offices Ltd. Supertech Consultants Ming-Yen Lin Bakhtiyor Abdulhamidov REX Attorneys Akhmedov, Azizov & Yingyong Karnchanapayap International Deep & Far, Attorneys- Ken Mkondya at-Law Abdulhamidov Attorneys Tilleke & Gibbins REX Attorneys International Ltd., member of Lex Mundi 190 Doing Business 2009

Sakares Khamwalee Alongkorn Tongmee Sonhaye Gbati Samiuela M. Palu Mark Ramkerrysingh Komkrit Kietduriyakul Tilleke & Gibbins Fondation Heinrich Klose Magistrate’s Court Fitzwilliam Stone Furness- International Ltd., member Smith & Morgan Chaiyut Kumkun of Lex Mundi Franklin Koffi Gbedey Siaosi Peleki Moala Ramdath Dave Rampersad Customs Standard Engineer Ministry of Works Paisan Tulapornpipat R.D. Rampersad & Co. Procedure and Valuation Jean Claude Gnamien Sipiloni Raas Division Blue Ocean Logistics Co., Ltd. FIDAFRICA / Jaimi Associates - Danzel Reid LawPlus Ltd. PricewaterhouseCoopers Architects Trinidad & Tobago Pattara Vasinwatanapong Electricity Commission William Lehane Vickery& Worachai Ltd. Hermann Gnango David Reesby FIDAFRICA / Fletcher Royco Joint Bryan Rooplal Sakchai Limsiripothong Harold K. Vickery Jr. PricewaterhouseCoopers Venture Employers’ Consultative White & Case Vickery & Worachai Ltd. Association of Trinidad Evelyne M’Bassidgé Ian Skelton and Tobago Pratchayapa Mahamontree Pimvimol Vipamaneerut FIDAFRICA / Shoreline Distribution Siam City Law Offices Ltd. Tilleke & Gibbins PricewaterhouseCoopers Ltd. Winston R. Simmonds Anawat Malawan International Ltd., member Caribbean Shipping & of Lex Mundi Adeline Messou Dana Stephenson Consolidating Corp Vickery& Worachai Ltd. FIDAFRICA / Law Office Avoot Wannvong Stephen A. Singh Douglas D. Mancill PricewaterhouseCoopers Office of the Public Ralph Stephenson LEX Caribbean Deacons Sector Development Tiburce Monnou Law Office Patricia Thomas Pauline A. Manzano Commission SCP Martial Akakpo Maliu Taione World Freight s.a.r.l. PricewaterhouseCoopers Kobkarn Wattanavrangkul Olivier Pedanou Sione Havea Taione Jonathan Walker Steven Miller Toshiba Co. Ltd Cabinet Lucreatif Supreme Court of Justice M. Hamel-Smith & Co., Mayer Brown JSM, member Galolo Soedjede Somsak Witnalakorn Hiva Tatila member of Lex Mundi of Lex Mundi Metropolitan Electricity Avocat à la Cour Tonga Development Bank Grantley Wiltshire Kulachet Nanakorn Authority Dominique Taty Christine Uta’atu M. Hamel-Smith & Co., White & Case FIDAFRICA / Timor-Leste Uta’atu & Associates member of Lex Mundi Thawatchai Pittayasophon PricewaterhouseCoopers Securities and Exchange Candido da Conceição Inès Mazalo Tekpa Isileli Vea Tunisia Commission USAID Cabinet Lucreatif Jaimi Associates - Architects Samir Abdelly Viro Piyawattanameth Roberto Monteiro Fousséni Traoré Diana Warner Abdelly & Associes Sompong Pongsakulrangsee SDV FIDAFRICA / PricewaterhouseCoopers Skip’s Custom Joinery Ltd. Monêm Achour Metropolitan Electricity Cornelio Pacheco Achour & Associates Authority JVK International Movers Adjé Prince Wilsom Adjete Trinidad and Avocat à la Cour Tobago Mokhtar Amor Cynthia M. Pornavalai Tjia Soh Siang Société Tunisienne de Tilleke & Gibbins Tjia & Tchai Associates Prince Zacharie Adjé Wilson- Andre Bass l’Electricité et du Gaz International Ltd., member Adjete The Fast Freight Group of Lex Mundi Francisco Soares Cabinet de Maître Galolo Mohamed Moncef Barouni Serviço do Imposto de Soedjede, avocat au Steve Beckles ACR Supan Poshyananda Timor Leste Securities and Exchange Barreau du Togo R.D. Rampersad & Co. Adly Bellagha Commission Togo Tiffanny Castillo Adly Bellagha & Tonga Associates Chanet Precharonaset M. Hamel-Smith & Co., APL Logistics Services Ltd. Bolloré DTI - SDV Inoke Afu member of Lex Mundi. Mohamed Ben Abdallah Jean-Marie Adenka Dateline Shipping & Travel Terry Curtis Agence de Promotion de Sudthana Puntheeranurak Ltd. l’Industrie National Credit Bureau Cabinet Adenka TransUnion Co., Ltd. Da-Blece Afoda-Sebou Ramsay R. Dalgety Rachael Cyrus Hend Ben Achour Ordre National Tonga Electric Power M. Hamel-Smith & Co., Adly Bellagha & Michael Ramirez Board Associates Tilleke & Gibbins des Architectes du member of Lex Mundi Togo,(ONAT) International Ltd., member Fine Tohi Gary Edwards Rafika Ben Aissa Bouslama of Lex Mundi Kokou Gadémon Agbessi Dateline Shipping & Travel T & K Engineering Limited Ministère de la Justice Cabinet Lucreatif Ltd. Piyanuj Ratprasatporn Nicole Ferreira-Aaron Othman Ben Arfa William Clive Edwards Tilleke & Gibbins Kafoui Agboyibor M. Hamel-Smith & Co., Société Tunisienne de International Ltd., member Cabiet Me Yawovi Agboyibo Law Office member of Lex Mundi l’Elecricite et du Gaz of Lex Mundi Martial Akakpo Aisake Eke Larry Hackshaw Ismail Ben Farhat Dussadee Rattanopas SCP Martial Akakpo Ministry of Finance Caribbean Shipping & Adly Bellagha & Associates Thavorn Rujivanarom Adzewoda Ametsiagbe Sione Etika Consolidating Corp PricewaterhouseCoopers Direction Générale de Etika Law Office Peter Inglefield Béatrice Ben Hassen Maythawee Sarathai l’Urbanisme et de l’Habitat PricewaterhouseCoopers SLTC Graveleau, Dachser Anthony Ford Group Mayer Brown JSM, member Kokou Darius Atsoo Supreme Court Colin Laird of Lex Mundi Elyès Ben Mansour SCP Martial Akakpo Salesi Fotu Colin Laird Associates Kowit Somwaiya Avocats Conseils Associés Philippe Attoh Land Registry Marcia Leonard LawPlus Ltd. Miriam Ben Rejeb SCP Martial Akakpo L. Aloma Johansson The Fast Freight Group Rachamarn Suchitchon PricewaterhouseCoopers Sylvanus Dodzi Awutey R. Albin Johansson & Co. Keomi Lourenco Legal Services Securities and Exchange Cabinet Lucreatif Public Accountants and M. Hamel-Smith & Co., Commission Business Consultants Kamel Ben Salah Jonathan Darboux member of Lex Mundi Picharn Sukparangsee Gide Loyrette Nouel, BCEAO Lusio Lausi’i Ramesh Lutchman member of Lex Mundi Siam City Law Offices Ltd. Ministry of Labor, Fatimatou Zahra Diop TransUnion Abdelfattah Benahji Chusert Supasitthumrong Commerce and Industries BCEAO Marjorie Nunez Ferchiou & Associés Tilleke & Gibbins Maliu Mafi LEX Caribbean Meziou Knani International Ltd., member Foli Doe-Bruce Island Enterprises Ltd. of Lex Mundi A.U.D.E.P. International Gregory Pantin Belkacem Berrah Mele Mafi Otuafi Tribunal de 1ère Instance Ornjira Tangwongyodying Koffi Joseph Dogbevi M. Hamel-Smith & Co., Lee Miller member of Lex Mundi de Tunis PricewaterhouseCoopers Cabinet LUCREATIF Waste Management Ltd. Sonji Pierre Chase Manel Bondi Krisada Thamviriyarak Firmin Kwami Dzonoukou Laki M. Niu LEX Caribbean PricewaterhouseCoopers Chodthanawat Co., Ltd Notaire Laki Niu Offices Deborah Ragoonath Salaheddine Caid Essebsi PricewaterhouseCoopers CE&P Law Firm Acknowledgments 191

Salma Chaari Hedidar Moufida Elvan Aziz Bikmen Esin Ertek Lerzan Nalbantoğlu Abdelly & Associes Agence de Promotion de Paksoy & Co. Law Firm PricewaterhouseCoopers Turunç Law Office L’Industrie Faouzi Cheikh Derya Baksı Pekyalçın Luc Fourcade Yılmaz Nalçakar Banque Centrale Mohamed Taieb Mrabet Tarlan & Pekyalçın Law SDV - Horoz Logistics Med Shipping Logistics Banque Centrale Office Transport & Trade Ltd. Abdelmalek Dahmani Hakkı Gedik Corporation Dahmani Transit Ahmed Ouerfelli Selin Barlak Herguner Bilgen Ozeke International Legal and Judicial Paksoy & Co. Law Firm Jacques Naudin research Centre Arman Gezer SDV - Horoz Logistics Eric Douay Burçin Barlas Deloitte & Touche SDV Imed Tanazefti Alkan Deniz Mavioğlu Zeynephan Oğuz Gide Loyrette Nouel, Dilmen Law Office Sait Gözüm Cerrahoğlu Law Firm Mohamed Lotfi El Ajeri member of Lex Mundi Deloitte & Touche Avocat a la Cour et Cansel Baydinç Fahri Okumuş mediateur agree par le Rachid Tmar Herguner Bilgen Ozeke Ali Gözütok Central Bank B.B.MC PricewaterhouseCoopers Pekin & Pekin, member of Legal Services Erim Bener Lex Mundi, member of SEE Şebnem Önder Mourad El Aroui Bener Law Office, member Legal Çakmak Avukatlık Bürosu Amen Bank Amine Turki of Ius Laboris Ordre des Architectes de Hakan Güleçyuz Ertaç Öner Yassine El Hafi Tunisie Yvonne Bensason Ultrasonik Ltd. The Chamber of Architects Adly Bellagha & Mehmet Gün & Co. of Turkey Associates Anis Wahabi Onur Gülsaran AWT Audit & Conseil Sinan Borovalı Cerrahoğlu Law Firm Çağlayan Orhaner Dündar Faïza Feki Pekin & Pekin, member of Orhaner Law Office Banque Centrale Sebai Youssef Lex Mundi, member of SEE Rıfat Günay République Tunisienne, Legal Central Bank Selin Özbek Abderrahmen Fendri Ozbek Attorneys at Law Ministère de L’Intérieur et A. Feridun Güngör PricewaterhouseCoopers du développement local Tuba Burcu Senel Turkish Confederation of Ernst & Young Selin Özdoğan Yessine Ferah Mohamed Ali Masmoudi Employer Associations Cerrahoğlu Law Firm CE&P Law Firm Hande Hamevi PricewaterhouseCoopers Pekin & Pekin, member of Ekin Vukçuoğlu Özgülsen Legal Services Gulnur Camcı Amel Ferchichi Somay Hukuk Burosu Lex Mundi, member of SEE Deloitte & Touche Gide Loyrette Nouel, Legal member of Lex Mundi Turkey Esin Çamlıbel Funda Özsel Turunç Law Office Şebnem Işık Bener Law Office, member Noureddine Ferchiou Melike Akan Mehmet Gün & Partners of Ius Laboris Ferchiou & associés Mehmet Gün & Co. Can Canko Meziou Knani Pekin & Pekin, member of Oğuz Kain Tuba Özsezen Ceyda Akbal Lex Mundi, member of SEE Pekin & Pekin, member of YASED - International Afif Gaigi Turunç Law Office Legal Lex Mundi, member of SEE Investors Association Avocats Conseils Associés Legal Melis Akkurt M. Fadlullah Cerrahoğlu Alaattin Özyürek Lamia Harguem Bener Law Office, member Cerrahoğlu Law Firm Egemen Karaduman Investment Support and Gide Loyrette Nouel, of Ius Laboris Ernst & Young Promotion Agency of member of Lex Mundi F. Şebnem Çetiner Turkey Miray Akovalıgil Aktürk & Çetiner AB Ozan Karaduman Institut d’Economie Pekin & Pekin, member of Mehmet Gün & Co. Ferhat Pekin Quantitative Lex Mundi, member of SEE Fikret Çetinkaya Pekin & Bayar Law Firm Legal KPMG Yetkin Ymm A.Ş Ekin Kavukçuoğlu Badis Jedidi Deloitte & Touche Çağıl Şahin Biber Gide Loyrette Nouel, Ceren Aktaş Gulnisa Coşkun PricewaterhouseCoopers member of Lex Mundi PricewaterhouseCoopers Pekin & Pekin, member of Gözde Kayacık Pekin & Bayar Law Firm Bilge Saltan Najla Jezi Lex Mundi, member of SEE Bora Aktürk Legal Dülger Law Firm ACR Aktürk & Çetiner AB Betül Kencebay Ebru Dabbagh YASED - International Hasan Sarıçiçek Sami Kallel Mehmet Alakas Turunç Law Office Investors Association KPMG Yetkin Ymm A.Ş Kallel & Associates Alacloth Kürşat Demirezen Özlem Kızıl Selim Sarıibrahimoğlu Adlene Kooli Duygu Alkan ICT International Trading Çakmak Avukatlık Bürosu Sarıibrahimoğlu Law Comete Engineering Alkan Deniz Mavioğlu Office Orkun Deniz Özcan Koç Ministère du Dilmen Law Office Kredit Kayit Bureau Gulhan Marble Mustafa Serdaroğlu Développement et Mustafa Alper Pekin & Pekin, member of de la Coopération YASED - International Eda Denize Sertak Kokenek Lex Mundi, member of SEE Internationale Investors Association Alkan Deniz Mavioğlu Bener Law Office, member Legal Dilmen Law Office of Ius Laboris Amina Larbi Arda Alposkay Ayşe Sert Gide Loyrette Nouel, Devres Law office Rüçhan Derici Cumhur Köseoğlu Çakmak Avukatlik Bürosu member of Lex Mundi 3e Danışmanlık Ltd. Şti. Kentsel Machinery Co. Ltd. Uğur Amasya Ufuk Soğütlüoğlu Mohamed Louzir Amasya Law Office Emine Devres Cengiz Koyuncu Deloitte & Touche Cabinet M.S. Louzir Devres Law office Tektron Dış Tic. Ltd. Şti. Melsa Ararat Sera Somay Mabrouk Maalaoui Corporate Governance Başak Diclehan Kürşat Kunter Somay Hukuk Burosu PricewaterhouseCoopers Forum of Turkey, Sabanci KPMG Yetkin Ymm A.Ş Central Bank University Emine Sönmez Slim Malouche Onur Dönmez Burcak Kurt PricewaterhouseCoopers Malouche law Firm Şeref Can Arat Orhaner Law Office Somay Hukuk Burosu Legal Department Mehmet Gün & Co. Khaled Marzouk Dilara Duman Alpaslan Hamdi Kuzucuoğlu Naz Tamer République Tunisienne Naci Arkan Sarıibrahimoğlu Law Istanbul Metropolitan Mehmet Gün & Co. Centre Informatique du Ministry of Finance Office Municipality Ministere des Finances Aylin Tarlan Özen Atihan Erdem Egemen Altan Liman Tarlan & Pekyalçın Law Mohamed Ali Masmoudi Pekin & Pekin, member of PricewaterhouseCoopers Aydaş Liman Kurman Office PricewaterhouseCoopers Lex Mundi, member of SEE Koshy Mathai Legal Services Legal Murat Emirhanoğlu Bülent Taş KPMG Yetkin Ymm A.Ş IMF Ministry of Finance Sarah Mebezaa Pınar Aybek Orhan Yavuz Mavioğlu Comete Engineering Bener Law Office, member Sedat Eratalar Güzel Toker Deloitte & Touche Alkan Deniz Mavioğlu PricewaterhouseCoopers Radhi Meddeb of Ius Laboris Dilmen Law Office Comete Engineering Gökben Erdem Dirican Filiz Toprak Levent Aydaş Rana Mazlum Yılmaz Aydaş Liman Kurman Pekin & Pekin, member of Mehmet Gün & Partners Faouzi Mili Lex Mundi, member of SEE Yilmaz Law Offices Mili and Associates Yasemin Aydoğmuş Legal Mehmet Gün & Co. 192 Doing Business 2009

Şule Tunalı Peter Kauma Sasha Androschuk Oleksandr Padalka Ashraf Ali Salkim Tarim Ürünleri San. Kiwanuka & Karugire Grischenko & Partners Shevchenko Didkovskiy & Golden Building Materials ve Tic. Ltd. Şti. Advocates Partners Trading Aleksandra Androschyk Turkish Industrialists’ and Sophie Kayemba Grischenko & Partners Magdalena Patrzyk Saaran Alshammari Businessmen’s Association PricewaterhouseCoopers PricewaterhouseCoopers Jubail Pearl (TUSIAD) Andrey Astapov Robert Kiggundu Astapov Lawyers Olexiy V. Pokotylo Khaled Amin Noyan Turunç Arch Forum Ltd. International Law Group Hannes Snellman, Shalakany Law Office, Turunç Law Office Attorneys-at-Law Ltd. member of Lex Mundi Geoffrey Kiryabwire Olga Balytska Ibrahim Tutar Justice DLA Piper Sava P. Poliakov Ali Awais Penetra Consulting and Grischenko & Partners Baker Botts LLP Auditing Kiryowa Kiwanuka Ron J. Barden Kiwanuka & Karugire PricewaterhouseCoopers Vitaliy Pravdyuk Jennifer Bibbings Ebru Tuygun Advocates Konnov & Sozanovsky Trowers & Hamlins Deloitte & Touche Igor Bessonov Robert Komakec Anna Putintseva Salmeen Dahi Bin Salmeen Florentin Blanc Gökçe Ucuzal Arch Forum Ltd. Chadbourne & Parke LLP Dubai Municipality Bener Law Office, member IFC Eeshi Kutugu Dmitry Pyatachenko Lisa Dale of Ius Laboris Timur Bondaryev PricewaterhouseCoopers IFC Al Tamimi & Co. Tuğçe Uğurlu Arzinger & Partners Herguner Bilgen Ozeke James Kyazze International Law Firm Marina Savchenko Precilla D’Souza Shonubi, Musoke & Co. Tatiana Buchko Astapov Lawyers Al Tamimi & Co. Arzu Uluç Advocates International Law Group Central Bank Shevchenko Didkovskiy & Sydene Helwick Joseph Luswata Partners Olga Serbul Al Tamimi & Co. Hilal Ünal Sebalu & Lule Advocates Igor Dankov Law Firm IP & C. Consult Gokser Machine Ltd and Legal Consultants LLC Zaid Kamhawi PricewaterhouseCoopers Emcredit Furkan Ünal Robinah Lutaaya Mykhailo Shchitka Vladimir Didenko PGlobal Advisory Services PricewaterhouseCoopers Vasyl Kisil & Partners Manijeh Khan Ltd. PricewaterhouseCoopers Shalakany Law Office, Ben Luwum Olga Shumikhina Eugene Freyuk member of Lex Mundi Begüm Yavuzdoğan BVL & Co. Grischenko & Partners Mehmet Gün & Partners Ilyashev & Partners Suneer Kumar John Mpambala Markian B. Silecky Karyna Gorovaya Al Suwaidi & Co. Banyu Yılmaz Kampala City Council The Silecky Firm Union of Chambers and International Law Offices Ravi Kumar Paul Frobisher Mugambwa Svitlana Silecky Commodity Exchanges Kseniya Guretskaya Dubai Trade PricewaterhouseCoopers The Silecky Firm Asım Serdar Yılmaz International Law Offices John Kunjappan Simon Muhumuza Anna Sisetska Çakmak Avukatlik Bürosu Lesia Iakovenko Maersk Line Kampala City Council Vasil Kisil & Partners Hülya Yılmaz IFC Mohamed Mahmood Cornelius Mukiibi Artem Skorobogatov Mashroom Deloitte & Touche Sanjar Ibragimov C. Mukiibi Sentamu & Co. International Law Offices Dubai Municipality Cağatay Yılmaz IFC Fatuma Nabulime Oleksander Subbotin Khulood Obaid Yilmaz Law Offices Nataliya Khutoryanets SDV Transami Ltd. Arzinger & Partners Yasser Omar Aylin Yontar Zamorska & Partners LLC International Law Firm Plaxeda Namirimu Shalakany Law Office, Cerrahoğlu Law Firm Andriy Kirmach PricewaterhouseCoopers Iryna Telychko member of Lex Mundi Murat Yülek Chadbourne & Parke LLP Grischenko & Partners Rachel Nansikombi Iqbal Pedhiwala PGlobal Advisory Services Kateryna Kokot Ltd. PricewaterhouseCoopers Oleg Vusochinskiy Silk Bridge Trading Est The Silecky Firm Grischenko & Partners Diana Ninsiima Henrik Petersen Serap Zuvin Sergei Konnov Serap Zuvin Law Offices MMAKS Advocates Tetyana Vydoborets Maersk Kanoo LLC Konnov & Sozanovsky Konnov & Sozanovsky Alex Rezida Dean Rolfe Maksym Kopeychykov Uganda Nangwala, Rezida & Co. Anna Yakubenko PricewaterhouseCoopers Ilyashev & Partners Joachim Alinaitwe Advocates PricewaterhouseCoopers Luke Sajan Shonubi, Musoke & Co. Kenneth Rutaremwa Kseniya Koryukalova Olexiy Yanov Damco Advocates Konnov & Sozanovsky Kateera & Kagumire Law Firm IP & C. Consult, Munir Suboh Advocates LLC Joseph Baliddawa Tatyana Kuzmenko Abu-Ghazaleh Legal PricewaterhouseCoopers Ali Sengendo Astapov Lawyers Tatiana Zamorska International Law Group Neil Taylor Walugembe Christopher Mwebe, Sebaggala & Co. Zamorska & Partners LLC Mariel Yard MMAKS Advocates Stephen Serunjogi Borys Lobovyk Sergiy Zheka Konnov & Sozanovsky PricewaterhouseCoopers Frederick M.S Egonda-Ntende Kateera & Kagumire Chadbourne & Parke LLP Advocates Natasha Zahid High Court Valeriy Lukinov Alan Shonubi Venissa Ltd. United Arab Baker Botts LLP Moses Jurua Adriko Emirates Shonubi, Musoke & Co. Mikhail Malkov MMAKS Advocates Advocates United Kingdom Dmitry Maximov Allen & Overy LLP Francis Kamulegeya Allen & Overy LLP Manish Siyani Rem Shipping Ltd. Taleb Abdel Karim Jafar PricewaterhouseCoopers Seyani Brothers & Co. (U) Vadym Mizyakov Dubai Municipality Kon Asimacopoulos John Fisher Kanyemibwa Ltd Kirkland & Ellis LLP Kateera & Kagumire Shevchenko Didkovskiy & Daoud Abdel Rahman Parbat Siyani Partnersagh Al-Hajri Jon Atkey Advocates Seyani Brothers & Co. (U) Natalya Myroshnychenko Dubai Municipality Her Majesty’s Land Phillip Karugaba Ltd Registry International Law Offices Mohamed Ahmed Saleh MMAKS Advocates Sebadduka Swaibu Sergiy Onishchenko Dubai Municipality Nick Benwell Edwin Karugire Shaba Motors Ltd. Simmons & Simmons Chadbourne & Parke LLP Mahmood Al Bastaki Kiwanuka & Karugire Godfrey Zziwa Dubai Trade Georgie Blyth Advocates Muwanguzi, Zziwa & Musisi Kateryna Onul IFC PricewaterhouseCoopers Jim Kasigwa Advocates Rasha Al Saeed Legal Services LLP PricewaterhouseCoopers Dmytro Orendarets Baker Botts LLP Becky Borman Ukraine Arzinger & Partners Vincent Katutsi Saeed Al-Hamiz PricewaterhouseCoopers Kateera & Kagumire Oleg Y. Alyoshin International Law Firm Central Bank Advocates Vasyl Kisil & Partners Techia Braveboy Cleary Gottlieb Steen & Hamilton LLP Acknowledgments 193

Penny Bruce Christian Pilkington Fiana Kwasnik Virginia Brause Verónica Raffo PricewaterhouseCoopers Skadden, Arps, Slate, Cleary Gottlieb Steen & Jiménez de Aréchaga, Viana Ferrere Attorneys Legal LLP Meagher & Flom Hamilton LLP & Brause Aejandro Rey Jiménez de Richard Collier-Keywood Security Foiling Limited Michael Lazerwitz Jorge De Vita Aréchaga PricewaterhouseCoopers Andrew Shutter Cleary Gottlieb Steen & Jorge de Vita Studio Guyer & Regules, member Hamilton LLP of Lex Mundi Simon Cookson Cleary Gottlieb Steen & Leonardo Decarlini Ashurst Hamilton LLP Bradford L. Livingston PricewaterhouseCoopers María Noel Riotorto Katherine Stones Seyfarth Shaw LLP Guyer & Regules, member Laura Cram María Durán of Lex Mundi Ashurst Weil, Gotshal & Manges Colin Lloyd Hughes & Hughes Analía Rodríguez Lance Terry Cleary Gottlieb Steen & David Crosthwaite Hamilton LLP Noelia Eiras Banco Central Davis Langdon LLP Glanvilles Solicitors Hughes & Hughes Paul Marquardt Agustina Rodríguez Paul Timmins Shreya Damodaran Cleary Gottlieb Steen & Gabriel Ejgenberg Ferrere Attorneys Cleary Gottlieb Steen & Approved Inspector Hamilton LLP Estudio Bergstein Hamilton LLP Services Limited Monica Santos Karen Monroe Fabrizio Fava Andrew van der Lem Olivera & Delpiazzo Kirsten Dettmanl Siller Wilk LLP Panalpina World Simmons & Simmons Better Regulation Transport Ltd Juan Troccoli Executive Robert Morris LVM Attorneys-at-Law Aaron Espin PricewaterhouseCoopers Marcelo Femenías Vidal Cleary Gottlieb Steen & Maria-Eleni Vlachakou Bado, Kuster, Zerbino & Gerardo Viñoles Hamilton LLP PricewaterhouseCoopers Kelly J. Murray Rachetti Vinoles Studio PricewaterhouseCoopers Nick Francis Sally Willcock Agustina Fernádez Alexandra Weisz PricewaterhouseCoopers Weil, Gotshal & Manges Philippe A. Naudin Giambruno Dovat, Carriquiry & SDV Guyer & Regules, member Asociados Paul Gilbert United States of Lex Mundi Finers Stephens Innocent Samuel Nolen Uzbekistan LLP Stephen Anderson Richards, Layton & Finger, Javier Fernández Zerbino PricewaterhouseCoopers P.A., member of Lex Mundi Bado, Kuster, Zerbino & Jakhongir Abdurazaqov Helen Gorty Rachetti Simmons & Simmons Birute Awasthi Sean O’Neal Avent Advocat Competent Amerinde Cleary Gottlieb Steen & Juan Federico Fischer Rimat Achmedshin Lynn Hiestand Hamilton LLP LVM Attorneys at Law Skadden, Arps, Slate, Consolidated Fides Meagher & Flom Asheet Awasthi Jeffrey Penn Federico Formen Mels Akhmedov Fortune Law Group Cleary Gottlieb Steen & LVM Attorneys at Law BAS Neville Howlett Hamilton LLP PricewaterhouseCoopers Luke A. Barefoot Sergio Franco Dildar M. Alimbekova Maria Priezzheva PricewaterhouseCoopers Stefano Iacomelli Cleary Gottlieb Steen & Business Women’s Hamilton LLP Orrick Herrington & Association of Uzbekistan Iosto International Sutcliffe LLP Nelson Alfredo Gonzales Services LTD Donald Bernstein SDV S.A. Umid Aripdjanov Stephen Raslavich Grata Law Firm Simon Jay Walter Bobadilla United States Bankruptcy Gabriela Gutierrez Cleary Gottlieb Steen & Agouti Construction Court Estudio Bergstein Nelly Djurabaeva Hamilton LLP Consulting, LLC. Sandra Rocks Ariel Imken M&M Nistha Jeram-Dave Agne Ceskeviciute Cleary Gottlieb Steen & Superintendencia Khalid Farooq PricewaterhouseCoopers Fortune Law Group Hamilton LLP de Instituciones de Globalink Logistics Group Legal LLP Intermediación Financiera Victor Chiu Olga Sirodoeva - Banco Central del Irina Gosteva Tam John Cleary Gottlieb Steen & Orrick Herrington & Uruguay Denton Wilde Sapte Addison Technology Ltd Hamilton LLP Sutcliffe LLP Alfredo Inciarte Blanco Nail Hassanov Gillian Key-Vice Richard Conza Catharine Slack Estudio Pérez del Castillo, Law Firm Leges Advokat Experian Ltd. Cleary Gottlieb Steen & Inciarte, Gari Abogados David Snyder Rustam Ikramov Shinoj Koshy Hamilton LLP Snyder & Snyder, LLP Alma Kubachek Himoya Law Office Cleary Gottlieb Steen & Jean Pierre de Nes My Chi To Estudio Juridico Notarial Hamilton LLP Bollore – SDV de Alma Kubachek Mansurkhon Kamalov Debevoise & Plimpton LLP Foreign Enterprise of Kwame Asamoah Joshua L. Ditelberg Ricardo Mezzera Frederick Turner Huawei Tech Investment of HW Chartered Seyfarth Shaw LLP Estudio Dr. Mezzera Tashkent Accountants Snyder & Snyder, LLP Lindsay Dunn Alejandro Miller Artola Mouborak Kambarova Kristi Lehtis Mikhail Usubyan Craig Eisele Guyer & Regules, member Denton Wilde Sapte Simmons & Simmons Orrick, Herrington & of Lex Mundi Trans-African Sutcliffe LLP Babur Karimov Emma Malkin Development Strategies, Matias Morgare Penny Vaughn Grata Law Firm Weil, Gotshal & Manges L.L.C. SDV S.A. PricewaterhouseCoopers Khurshid Kasimdzhanov Christopher Mallon Julija Gecaite Luis Muxi Karen Wagner M&M Logistics Skadden, Arps, Slate, Competent Amerinde LVM Attorneys at Law Meagher & Flom Consolidated Nurali Eshibaevich Uruguay Juan Martín Olivera Khalmuratov Charles Mayo Benjamin E. Gehrt Olivera & Delpiazzo Central Bank Simmons & Simmons Seyfarth Shaw LLP Bernardo Amorín María Concepción Olivera Zafar Khashimov David McCullogh Lindsee P. Granfield Olivera & Delpiazzo Olivera & Delpiazzo Anglesey Food TPS Consultancy Cleary Gottlieb Steen & Jonás Bergstein Hamilton LLP Ricardo Olivera-García Arif Nasibov John Meadows Estudio Bergstein Olivera & Delpiazzo IFC HM Land Registry, Steven Horowitz Corina Bove England & Wales Cleary Gottlieb Steen & Guyer & Regules, member Gabriel Pedro Vera Ni Hamilton LLP PricewaterhouseCoopers Alison Murrin of Lex Mundi Anglesey Food Ashurst Monika Knyzelyte Carlos Brandes Juan Pablo Pesce Malika Norova Fortune Law Group Conatel S.A. Lyndon Norley Guyer & Regules, member Grata Law Firm of Lex Mundi Kirkland & Ellis LLP Arthur Kohn Ismael Pignatta Sánchez Vsevolod Payevskiy Cleary Gottlieb Steen & Nicolas Brause Guyer & Regules, member Oludare Omoyayi IFC Hamilton LLP Jiménez de Aréchaga, Viana of Lex Mundi Conjor Investment Ltd. PricewaterhouseCoopers Azniv Ksachikyan & Brause María José Poey Fiona Patterson Orrick, Herrington & Guyer & Regules, member Laziza Rakhimova Simmons & Simmons Sutcliffe LLP of Lex Mundi Grata Law Firm 194 Doing Business 2009

Valeria Samborskaya Alejandro Giolito Tieng Thu Duong Linh D. Nguyen Mohammed Amarneh National Centre of PricewaterhouseCoopers Vision & Associates VILAF - Hong Duc Law Firm Legal Aid& Human Rights Geodesy & Cartography coordinator Ruben Gottberg John Farmer Tram Nguyen – Huyen Alexander Samborsky PricewaterhouseCoopers Orrick, Herrington & Gide Loyrette Nouel Moyad Amouri National Centre of Sutcliffe, LLP PricewaterhouseCoopers Geodesy & Cartography Jose Guerra Tuan Nguyen Anh PricewaterhouseCoopers David Fitzgerald DP Consulting Ltd Khalil Ansara Sofiya Shaikhraziyeva PricewaterhouseCoopers Catholic Relief Services Grata Law Firm Maigualida Ifill Panalpina Albert Franceskinj Nizam Ayoob PricewaterhouseCoopers Bac Pham Nghiem Xuan Nizomiddin Shakhabutdinov DS Avocats Ministry of National Law Firm Leges Advokat Enrique Itriago Vision & Associates Economy Giang Ha Thi Phuong Rodriguez & Mendoza Anh Vu Phan Alisher Shaykhov PricewaterhouseCoopers Ali Faroun Chamber of Commerce and Lorena Mingarelli Lozzi Indochine Counsel Palestinian Monetary Pham Hanh Industry De Sola Pate & Brown, Dinh Thi Quynh Van Authority Abogados - Consultores Duane Morris LLC Alishev Shurkurlaev PricewaterhouseCoopers Ali Hamoudeh Fernando Miranda Le Hong Phong Berad Group Co. Isabelle Robineau Jerusalem District PricewaterhouseCoopers Bizconsult Electricity Co. Ltd. Petros Tsakanyan DFDL Mekong Law Group Fernando Miranda Lê Thj Hônh Hai Azizov & Partners Nguyen Thang Samir Huleileh PricewaterhouseCoopers Hoa Binh Chinh Phuc Dinh PADICO Ihtiyorjon Turaboyev Legal Services Cao Vietcombank (Bank of IFC Foreign Trade of Vietnam) Hiba Husseini Bruno Paredes Konrad Hull Pham Thi Thanh Huyen Husseini & Husseini Rafael Valyulin Logistika TSM Lucy Wayne & Associates General Motors Indochine Counsel Fadi Kattan John R. Pate Tuong Long Huynh Nguyen Thi Thu Huyen Transjordanian Vanuatu De Sola Pate & Brown, Gide Loyrette Nouel Engineering Ltd. Abogados - Consultores Gide Loyrette Nouel Etienne Laumonier Christopher Dawson Nhung Thieu Hong Mohamed Khader Bernardo Pisani Gide Loyrette Nouel Lausanne Trading Dawson Builders Rodriguez & Mendoza PricewaterhouseCoopers Kevin Le Consultants Ngo Quanc Thuy Express Customs Services Eduardo Porcarelli City Ocean Logistics Co., Ltd. Duane Morris LLC Wadee Nofal CONAPRI Ltd. Nofal Law firm David Hudson Melissa Puga Santaella Cong Dinh Le Tan Heng Thye Hudson & Sugden Chen Shan & Partners Samer Odeh CONAPRI DC Law Land Registration Mark Stafford Laura Silva Aparicio Viet Hai Le Trung Tran BDO Barrett & Partners Mayer Brown JSM Michael F. Orfaly Hoet Pelaez Castillo & Hoa Binh Chinh Phuc Dinh PricewaterhouseCoopers Dani Yawa Duque, member of Lex Cao Lan Tran Pacific Lawyers Mundi Orrick, Herrington & Ali Saffarini Nguyen Huy Thuy Le Saffarinin Law firm John Tucker Indochine Counsel Sutcliffe LLP Venezuela Hoet Pelaez Castillo & Maha Sbeih Truan Chien Le Hai Tran Thanh Duque, member of Lex PBC Partners Ministry of National Jorge Acedo-Prato Mundi Novapro & Associates Economy Hoet Pelaez Castillo & Thi Loc Le Nam Hoai Truong Duque, member of Lex Vietnam Indochine Counsel Karim Fuad Shehadeh Mundi YKVN Lawyers A.F. & R. Shehadeh Law Vuong Kim Anh Thuy Anh Le Phan Robert Vernon Office Juan Enrique Aigster Vietnam Consultants Ltd Hoet Pelaez Castillo & Hoa Binh Chinh Phuc Dinh Kevin Lê Viêt Há Ramzi Skakini Cao Duque, member of Lex City Ocean Logistics Co., Nguyen Thu Thuy Vo Skakini Firm Mundi SDV Ltd. A.T.A Architects Co. Ltd Ltd. Samer Tammam Servio T. Altuve Jr. Nicolas Audier Tien Ngoc Luu Tuyêt Hanh Vō Thi Tammam Trade Servio T. Altuve R. & Gide Loyrette Nouel Vision & Associates Chen Shan & Partners Asociados Hisham Ziad Nguyen Xuan Bang Hoang Minh Duc Thu Hang Vu Palestinian Monetary Carlos Bachrich Nagy Descon Construction Duane Morris LLC Baker & McKenzie Authority De Sola Pate & Brown, Corporation Abogados - Consultores Michelle Mobley Trang Vu Yemen Tam Bu Freshfields Bruckhaus Credit Information Centre Mercedes Briceño Orrick, Herrington & Deringer - State Bank of Vietnam Abdulalah A. Al karraz CONAPRI Sutcliffe LLP Hoang Kim Oanh Nguyen Dzung Vu Lands & Surveying Authority Diego Castagnino Anne-Lise Chatelain Baker & McKenzie YKVN Lawyers Hoet Pelaez Castillo & Gide Loyrette Nouel Qusai Abdalla Duque, member of Lex Linh Chi Nguyen Benjamin Yap Daniel Chernov Kelvin Chia Partnership Abdalla Al-Meqbeli & Mundi Baker & McKenzie Associates DFDL Mekong Lubín Chacón Tran Van Quynh Nguyen West Bank and Walaa Abdalla Giles Thomas Cooper Benson, Perez Matos, Baker & McKenzie Gaza Abdalla Al-Meqbeli & Antakly & Watts Duane Morris LLC Ngoc Bich Nguyen Associates Nidal Abu Lawi María Paola D´Onghia Anna Craven DC Law Mohamed Taha Hamood Hoet Pelaez Castillo & Freshfields Bruckhaus Palestine Real Estate Cong To Nguyen Investment Co. Al-Hashimi Duque, member of Lex Deringer Mohamed Taha Hamood Mundi Gide Loyrette Nouel Trong Hieu Dang Amal Abujaber & Co. Bien Nguyen Palestinian Monetary Arturo De Sola Lander Vision & Associates Louai Al-Meqbeli De Sola Pate & Brown, Hoai Trung Tea Company Authority Nguyen Dang Viet Abdalla Al-Meqbali & Abogados - Consultores Safwan Al-Nather Bizconsult Phan Manh Long Nguyen Associates Carlos Domínguez Hernández Hung & Partners German Technical Minh Day Cooperation Abdalla Al-Meqbeli Hoet Pelaez Castillo & Thi Xuan Trinh Nguyen Abdalla Al-Meqbeli & Duque, member of Lex Orrick, Herrington & Sharhabeel Al-Zaeem Sutcliffe LLP Lucy Wayne & Associates Associates Mundi Sharhabeel Al-Zaeem and Dao Nguyen Alaa Al-Meqbeli Jose Fereira Dang The Duc Associates Indochine Counsel Mayer Brown JSM Abdalla Al-Meqbeli & Rodriguez & Mendoza Haytham L. Al-Zu’bi Associates Van Anh Nguyen Francisco Gámez Arcaya Minh Duong Al-Zu’bi Law Office, Vietbid Law Firm Mohamed Hamoud Baider Gámez & Vera Abogados Allens Arthur Robinson Advocates & Legal Consultants IFC Acknowledgments 195

Randall Cameron Chance Kaonga Kim Shelsby Mejanni, Hazem Hassan & National Council for Zambia Threshold Project Co. KPMG Construction Kayula Siame Nowar M. Mejanni Harriet Kapampa Kapekele Ministry of Commerce, Mejanni, Hazem Hassan & Corpus Globe Advocates Trade and Industry Co. KPMG Calvin Kasanda Jason Villar Zayed Mohammed Budier Ministry of Commerce, USAID Lands & Surveying Trade and Industry Authority Albert M. Wood Mutale Kasonde Albert M Wood & Co. Sanjay Prajapapi Pixie Kasonde-Yangailo Ratco for Trading & Zimbabwe Services P.H. Yangailo & Co. Gulshen Afridi Mayad Saeed Abdullah Yafai Chipepo Kasumpa SDV IFC Zambia Business Forum Anila Kuntawala Mark Badenhorst Zambia Celtic Freight PricewaterhouseCoopers Shaira Adamali Yogesh Kuntawala Richard Beattie PricewaterhouseCoopers Celtic Freight The Stone/ Beattie Studio Peter Armond Kim Leneveu Innocent Chagonda Credit Reference Bureau AGS Frasers Atherstone & Cook Africa Limited Walusiku Lisulo Paul De Chalain Candice Arnold Lisulo + Bwalya PricewaterhouseCoopers Global Logistics Alexander Lwatula Beloved Dhlakama Jim Barnhart Barclays Bank Byron Venturas & Partners USAID Clyde Mbazima Harry Kantor Deborah Bwalya Chibesakunda & Co./ DLA Kantor & Immerman Corpus Globe Advocates Piper Peter Lloyd Chewe K. Bwalya Bonaventure Mbewe Gill, Godlonton & Gerrans D.H. Kemp & Co. Barclays Bank Manuel Lopes Anthony Bwembya Jyoti Mistry PricewaterhouseCoopers PACRO PricewaterhouseCoopers João Martins Felix Chabala Mwape Mondoloka PricewaterhouseCoopers Environmental Council of Barclays Bank Jim McComish Zambia Priscilla Moyo Pearce McComish Bonaventure Chibamba Global Logistics Architects Mutale Barnaby B. Mulenga Sternford Moyo Ellis & Co. Ministry of Land Scanlen & Holderness Mwelwa Chibesakunda Chipo Munkombwe Ostern Mutero Chibesakunda & Co./ DLA Sawyer & Mkushi Piper PricewaterhouseCoopers Vanani Nyangulu Elias Chipimo Henry Musonda V.S. Nyangulu & Associates Corpus Globe Advocates Kiran & Musonda Associates Malaika Ribeiro Steven Chisenga Makungo Muyembe PricewaterhouseCoopers Corpus Globe Advocates Ministry of Labor Unity Sakhe Emmanuel Chulu Teddie Mwale Kantor & Immerman PricewaterhouseCoopers ZESCO Ltd David Doyle Francis Mwape Manica Ltd National Council for Arshad A Dudhia Construction Musa Dudhia Shupi Mweene Robin Durairajah Ministry of Commerce, Chibesakunda & Co./ DLA Trade and Industry Piper Marjorie Grace Mwenda Karl Frick M.G. Johnson-Mwenda SDV & Co. Allan Garraway Kanti Patel Zambia Customs and Christopher, Russell Cook Forwarding Agents & Co. Association Solly Patel Passmore Hamukoma Christopher, Russell Cook Zambia Business Forum & Co. James Harley Aleksandar Perunicic PricewaterhouseCoopers SDV Edgar Hamuwele Miriam Sabi Grant Thornton ZRA- Customer Service Center Grant Henderson Chibesakunda & Co./ DLA Mabvuto Sakala Piper Corpus Globe Advocates Andrew Howard Valerie Sesia Sharpe Howard & Mwenye Customized Clearing And Forwarding Ltd. Jacqueline Jhata Corpus Globe Advocates Nicole Sharpe-Phiri Sharpe Howard & Mwenye