Simonsen vogtwng
Nordhordland District Court, estate in liquidation P. O. Box 7418 NO-5020 BERGEN
Resp. advocate: Our ref.: Your ref: Bergen F.gil Horstad 51081 033 09-084819K.ON-NOHO 20. September 2013
ANNUAL REPORT III - ABILITY DRILLING ASA, ITS ESTATE IN LIQUIDATION
1. Addressees for the report
1.1. Nordhordland District Court, P.O. Box 7418, NO-5020 Bergen 1.2. Creditors 1.3. Company in liquidation repr. by Chair of the Board Geir Nordahl-Pedersen, Brattholmen 112, NO-5350 Brattholmen 1.4. Tax Norway West, P.O. Box 8103, NO-4068 Stavanger 1.5. Hordaland Police District,[email protected] 1.6. NAV Lonnsgaranti (Wage Guarantee), P.O. Box 8103 Dep, NO-0032 Oslo 1.7. The report will be published on the home page for the estate in liquidationwww.altinn.no at
2. Who the case concerns
2.1. Name of the company in liquidation: Ability Drilling ASA 2.2. Registered address: Trollhaugmyra 15, NO-5353 Straume 2.3. The company’s organisation number: 989 761 846 2.4. The estate in liquidation’s organisation number: 994 148 427 2.5. Industry: The company’s object stipulated in its articles of association‘Own, is operateto and manage drilling rigs and offshore equipment, and other activities related thereto within the offshore and onshore petroleum industry, including investment in other’. companies 2.6. Group: The debtor is the parent company in the group.
Christies gate 3A P.O. Box 1213 Sentrum NO-5811 Bergen T +47 55 56 82 00 F +47 55 56 82 01
Org. no 898 783 812 WWW.SVW.IIO
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3. Main developments in the winding-up proceedings since the previous report
Reference is made to the preliminary report dated 16 September 2009 and to Annual Report 1 dated 6 October 2010 and Annual Report II dated 28 June 2011. The reports must be read in conjunction with each other. The information in the reports will not be repeated unless this is expedient for presentation purposes. The creditors have also received updates on the status of the winding-up proceedings through correspondence prepared in connection with the examination of further claims and new preliminary distributions.
The estate’s work since the last annual report has mostly consisted of the collection of claims, final consideration of unexamined claims, and carrying out further distributions. The estate has also continued its work on completing and auditing the accounts of the Maltese companies, and it has endeavoured to clarity and collect the claims for the reimbursement of value added tax in the Netherlands.
As in previous reports, this report will only deal with important matters, and matters that are, relatively speaking, less important will not be dealt with.
4. The relationship with TTS Sense AS and TTS Group ASA
The settlement agreement with and work in relation to TTS Sense AS and TTS Group ASA have been thoroughly described in previous reports, and reference is made to Annual Report II section 5 for information about the status as of June 2011.
Following payments pursuant to the settlement agreement, in May 2012 TTS wished to repay the vendor's credit of NOK 55,000,000, and such payment was made on 1 June 2012.
In that connection, the estate in liquidation has deleted the registered stock lien it held in TTS as security for the loan, and, pursuant to the loan agreement, all the parties' claims against each other under the loan agreement have now been settled.
5. The estate’s realisation work since the annual report - MAIN developments
5.1. Maintenance rigs in Canada IO & R Ltd filed a claim relating to complaints in connection with the sale of two 150 T maintenance rigs that were sold by the deadline that had been set. In connection with the sale, an amount of NOK 2,550,000 was set aside as a maximum amount for liability for claims.
Some of the complaints cited in the claim were justified, and the parties arrived at an amicable agreement about the claims whereby NOK 1,400,000 of the purchase price was repaid to IO & R Ltd. The remaining amount, NOK 1,203,045.11 including interest, was transferred to the estate's account on 17 February 2012.
5.2. Return of premium Reference is made to Annual Report II section 6.3, in which the auditor for the estate raises the question of whether the estate in liquidation might be entitled to a larger return of premium.
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However, correspondence with the debtor's insurance company has clarified that the estate had no such claim.
5.3. Loans to employees Reference is made to Annual Report II section 6.4 concerning the estate's agreement for the repayment of a loan to a former employee. This agreement has been complied with, and the loan has now been repaid, including the agreed interest.
6. Particular matters
6.1. Claim against Porosity The estate has not found it justifiable to spend more funds to attempt to collect the claim against Porosity.
6.2. Reimbursement of value added tax - the Netherlands Ability Drilling Malta II Germany Ltd has filed a claim for reimbursement of value added tax that the company had paid to the Dutch authorities before the commencement of liquidation proceedings for Ability Drilling ASA. Reimbursement has been obtained for one payment period, but reimbursement claims totalling EUR 654,469 remain outstanding. This amount concerns value added tax on goods that have now been sold.
The Dutch VAT authorities have requested a detailed overview of which goods the paid VAT relates to, as well as a detailed overview of which goods have been sold and which, if any, are still in storage in the Netherlands. This is very time-consuming and complicated work for the estate, both as regards proving what the payments relate to and establishing in detail which goods had been sold before the commencement of liquidation proceedings.
The estate is cooperating with PwC in the Netherlands and hopes to clarify this matter within a few months.
6.3. Claims against a former employee The estate refers to Annual Report II section 7.3 for information about the basis for the claim against a former employee. As mentioned, the matter was considered by Askoy Conciliation Board on 30 May 2011. No settlement was reached in the case and the former employee did not consent to a judgment being pronounced, and the Conciliation Board therefore discontinued the case.
After assessing the procedural risk, the estate has decided not to pursue the matter further.
7. The financial relationship between the subsidiaries and the debtor
Annual Report II section 8 described the relationship between Ability Drilling ASA and its subsidiaries in Malta, particularly loan transactions between the companies.
Substantial repayments have been made of the Maltese subsidiaries' loan obligations to the parent company. It is nevertheless clear that the subsidiaries are not, and nor will they be, in a
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position to settle the debtor's claims against them in full. The subsidiaries have repaid loans to the company in liquidation in the total amount of just over NOK 170 million.
There are still some funds in the respective subsidiaries accounts in DNB. As of 30 July 2013, these funds break down as follows:
1) Ability Drilling Malta Holding Limited: NOK 9,563.92 2) Ability Drilling Malta Limited: NOK 257,824.74 3) Ability Drilling Malta (II) Germany Limited: NOK 738,601.29 4) Ability Drilling Malta (III) Jordan Limited: NOK 118,361.77 and EUR 1,244 5) Ability Drilling Malta (IV) UK Limited: NOK 23,657.12
It must be expected that a large part of the above-mentioned amounts will be spent on winding up the companies. On this basis and seen in conjunction with the size of the subsidiaries' remaining loan obligations to the parent company, the subsidiaries' ability to meet their loan obligations in relation to the company in liquidation will be limited. The subsidiaries have realised all their assets, with the exception of the above-mentioned claim against the Dutch authorities. Further expenses must also be expected in connection with the winding-up of these companies, see section 8.4 below.
8. The position and status of the estate in liquidation
8.1. Annual accounts Please find enclosed the estate in liquidation's accounts as of today-. This is a cash flow account based on payments to and from the estate’s operating account. In addition, the estate has a placement account, containing approx. NOK 4,100,000.
8.2. Account balances In addition to the account balance in the debtor (see above), the subsidiaries have total cash and cash equivalents of approx. NOK 1,000,000.
8.3. Receivables Once it has been clarified whether the company is entitled to reimbursement of value added tax from the Netherlands and once the companies in Malta have been would up, any remaining amount will be repaid to the estate in liquidation.
8.4. Dissolution of subsidiaries in Malta Since the assets in the subsidiaries have now been sold, there is a basis for closing the accounts of the subsidiaries in the manner required to wind them up, so that the remaining funds can be transferred to the parent company. A liquidator must then be appointed in Malta. In the period since the last annual report, the estate has continued its work of finalising the accounts of the Maltese subsidiaries for the period before and after the initiation of the liquidation proceedings, and auditing these accounts. The estate has been assisted in this work by the accounting firm Vincent Curmi and Associates ('VCA'), the law firm Ganado Advocates and the auditing firm Pricewaterhouse Coopers ('PWC') in Malta.
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It has proven time-consuming to obtain sufficient documentation of the transactions in the final phase of the company's lifetime prior to the initiation of liquidation proceedings, but the estate now believes it has entered the final phase of this work. Amanda Agius of VCA stated in a telephone call on 10 June 2013 that all the accounts for 2009 have been finalised and sent to PWC for auditing. The accounts for 2010 are finalised for some of the companies, while the remaining accounts (the remaining accounts for 2010 and the accounts for 2011 and 2012) will be finalised as soon as possible. The accounts will then be sent to PWC for auditing. PWC has confirmed that it will be able to complete its work within around one month after they receive the accounts. The estate is currently negotiating the price for this work. The companies were thereafter planned to be liquidated. The estate had planned to start the liquidation process by appointing a liquidator before the new year. However, a third party has signalised willingness to purchase the companies from the estate. The buyer is in talks with the estate, as well as the auditor and lawyers on Malta, in order to determine if the purchase is to be completed.
9. Claims against the estate - distributions
9.1. Preliminary distribution no 1 The estate refers to Annual Report II section 10 for information about the preliminary distribution held on 2 May 2011.
For unpaid class I secured claims and claims for which provisions had been made a dividend of 100% was paid in the estate's first preliminary distribution, a total of NOK 3,292,261. As stated in Annual Report II, payment was withheld for one claim and provisions for dividend were made for nine class I claims totalling NOK 468,043.
Class II secured claims were paid 100%.
As regards unsecured claims, a preliminary distribution was carried out in the form of payments and provision for a 31% dividend totalling NOK 124,187,315. The consideration of 28 unsecured claims totalling NOK 28,148,662 was postponed.
Approved Provision A. Class I secured claims NOK 2 824 218.00 NOK 468 043.00 B Class II secured claims NOK 10 881.00 NOK 0 C. Unsecured claims NOK 361 800 280.00 NOK 28 148 662.00 Total: NOK 364 635 379.00 NOK 28 616 705.00
9.2. Preliminary distribution no 2 After further consideration of unclear claims, a second examination of claims was held on 13 September 2011 for such claims, with a subsequent distribution on 12 December 2011. Ten class I secured claims were paid a 100% dividend in the amount of NOK 373,350, while the consideration of one claim was postponed.
In this round, a dividend of 31% in the total amount if NOK 2,499,153 was paid for eight unsecured claims, while provisions of NOK 5,404,372 were made for dividend for three unsecured claims consideration of which the estate decided to postpone.
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Approved Payment A. Class I secured claims (100%) NOK 373 350.00 NOK 373 350.00 B Unsecured claims (31 %) NOK 8 061 784.00 NOK 2 499 153.00 Total: NOK 8 435 134.00 NOK 28 725 503.00
Postponed consideration Provision C. Class I secured claims (100%) NOK 132 297.00 NOK 132 297.00 D. Unsecured claims (31%) NOK 17 433 462.00 NOK 5 404 373.00 Total: NOK 17 565 759.00 NOK 5 416 670.00
9.3. Preliminary distribution no 3 In April 2012, TTS Sense Group AS notified the liquidator that the company wished to repay, before the due date, NOK 55 million of the remaining loan it was given by the estate as part of the settlement agreement described in Annual Report II section 5. As a result of this repayment, the liquidation committee found that there was a basis for a further distribution to the remaining creditors with unsecured claims. A third examination of claims was therefore held on 13 September 2011, with a subsequent distribution on 8 June 2012.
Claims in the total amount of NOK 369,325,456 were approved, and a 17% dividend totalling NOK 62,785,328 was paid.
The creditor for claim no 31, Straume Teknologisenter AS, had at that time already brought an action against the estate in liquidation pursuant to Section 114 of the Norwegian Bankruptcy Act, see section 9.4.2 below. Dividend in the form of provisions was therefore paid for claim no 31 and for two claims that were still being considered by the estate. Moreover, the unclarified part of claim no 31 had been reduced from NOK 15,924,765 to NOK 8,561,072 in connection with the action.
Approved Payment A. Unsecured claims (17%) NOK 369 325 456.00 NOK 62 785 328.00
Postponed consideration Provision B Unsecured claims (17%) NOK 10 069 769.00 NOK 1711861.00
9.4. Further work on the claims 9.4.1 Introduction Unclarified claims for which the estate has made provision for dividend payments have been considered in connection with the administration of the estate on a continuous basis, and the claims in question were examined as soon as the liquidation committee found them to be sufficiently clarified, see above.
Three such claims remained after the third examination of claims, and they were subsequently clarified in the period following the third distribution.
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9.4.2 Dispute with Straume Teknologisenter AS concerning the division of the estate Claim no 31 had previously been partly approved in the amount of NOK 3,507,330. After the estate recommended that Straume Teknologisenter AS's remaining claim of NOK 15,924,765 be set at NOK 0 in the second examination of claims, an action in connection with the division of the estate was brought before the District Court in October 2011 pursuant to the Norwegian Bankruptcy Act Section 114 second paragraph first sentence.
The dispute was resolved by a settlement whereby the parties agree to set claim no 31 at NOK 7,250,000. A final and enforceable decision was thus made about the amount of the claim, and the creditor received a dividend of 48% of NOK 7,250,000, NOK 3,480,000.
Claim no 31 was then approved in the total amount of NOK 10,757,330 (NOK 3,507,330 + NOK 7,250,000).
9.4.3 Recommendation relating, to a claim for which provision has previously been made - Claim no 120 Claim no 120, which amounts to NOK 303,822, was subjected to further examination in the second examination of claims pursuant to the Norwegian Bankruptcy Act Section 111 third paragraph second sentence. The estate has clear indications that the information provided by the employee in question was incorrect, and that the person had alternative work during the period the application concerned. As a result of further information received, the estate deemed it to have been substantiated that the person in question was in full-time employment during the period he applied for coverage for, and the estate recommended that the claim be set to NOK 0.
9.4.4 Recommendation relating to a claim for which provision has previously been made - Claim no 64 For various reasons, there was long doubt as to whether this was a rightful claim. The back ground to the unsecured claim of NOK 1,204,875 consisted of eight invoices for work carried out by a consultant between August 2008 and April 2009. The creditor in question went into compulsory liquidation after the claim was filed with the estate, and the estate was in dialogue with the creditor's estate in liquidation about further examination of the claim. After reviewing written documentation submitted by the creditor in question and the creditor's estate in liquidation, the liquidation committee found that there was a basis for a discretionary down ward adjustment of the claim to NOK 900,000. After having submitted the matter to the creditor with the best priority, the estate in liquidation declared that it would not object to this recommendation.
Ability Drilling ASA's estate in liquidation then paid a dividend of 48%, NOK 432,000, to the creditor's estate in liquidation.
Moreover, as part of the settlement and in order to speed up the winding-up of the estate, the creditor's estate in liquidation waived the right to subsequent dividends from Ability Drilling ASA's estate in liquidation. Claim no 64 is therefore deleted as a claim against the estate.
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9.4.5 Correction of previously filed claim One claim, claim no 86, for which the estate recommended a payment of NOK 0 in the second examination of claims, was, on basis of facts that subsequently came to light, corrected in accordance with the Bankruptcy Act Section 86, and recommended as an unsecured claim of NOK 134,834, and a dividend of NOK 64,720 was paid.
9.5. Summary The above means that all claims have been examined. Class 1 and II secured claims have been covered in full. In addition, all approved unsecured claims have been paid a dividend of 48% so far in the administration of the estate.
10. Criminal offences/period of disqualification
No criminal offences or circumstances that would constitute grounds for imposing a period of disqualification have been uncovered.
11. Further work- new distribution and dividend prospects
How long the winding-up will take will largely depend on how long it takes the Netherlands to process the claim for the reimbursement of VAT. So far, the estate has not received any clear indications of the time frame for this process.
The winding-up process will also depend on how long it takes to wind up the companies in Malta.
What dividend can be paid will depend on what amount, if any, is reimbursed. It will also depend on the winding-up costs.
It will in any case only be a small addition to the 48% dividend that has been paid for unsecured claims.
Bergen, 20 September 2013 Advokatfirmaet Simonsen Vogt Wiig AS
Årsredegjørelse III (20130920) - engelsk: 1487888_1 Advokatfirmaet Simonsen Vogt Wiig AS Simonsen vogtwng ABILITY DRILLING ASA Bankrupt estate ORG.NO. 994 148 427 ACCOUNT FOR THE PERIOD 27.5.2009 - 31.8.2013
Paid to the estate Excl. VAT Payment of loan from subsidiaries 170 410 508,31 From NAV wage guarantee 3 306 914,00 Transfer from various accounts etc. 17 159 775,06 Realisation of machinery and plant etc. 397 500,00 Annulment claim general manager 177 693,00 Interest income as of 2009/2010/2011/2012 231761,37 Refund cost absorption for subsidiaries 915 909,50 Loan against prom, note employee 681 000,00 Refund NAV 27 479,00 Refund VAT Ability Drilling ASA 1 841 911,00 Credit memo Oslo Børs (stock exchange) 51 000,00 Credit balance insuranse premium 95 798,85 VAT 1 461 955,00 Refund wrong account 193 918,00 Total 196 953 123,09
Paid out from the estate Paid to employees and refund NAV 3 217 873,00 Wage and tax deductions, assistance from former employees 330 525,50 Rent Harlingen / loose drilling equipment 757 673,00 Account remuneratuion trustee, trustee board members etc. 6 692 662,41 Salary legal assistance Malta (Ganado) 68 863,26 Consulting services 629 499,08 Administration costs 105 202,77 Rent 95 792,13 Distribution creditors 184 591 971,00 Insurance 230 952,00 VAT 68 854,00 Total 196 789 868,15
Estate's balance as of per 31.8.2013 163 254,94
In addition, the estate has resources in a placement account, cf. the report clause 8.1.
Bergen, 20 September 2013
bostyrer/advokat COMMENTS FROM THE MEMBERS OF THE LIQUIDATION COMMITTEE:
The undersigned members of the liquidation committee have long been critical of and partly disagreed with the manner in which the administration of the estate in liquidation has been carried out.
The estate has six subsidiaries in which there has been little or no activity for a long time, and all of whose assets have been sold. The only remaining assets in these subsidiaries have been bank deposits, some of them considerable. At the same time, the subsidiaries have large unpaid debts to the estate in liquidation. We have demanded that the available assets in the subsidiaries should be used to repay this debt to the estate, with reference, among other things, to the Norwegian Bankruptcy Act Section 85:
'The liquidator (executive trustee) is responsible for taking the necessary steps to wind up the estate, in particular by: (...) 2) collecting the accounts receivable of the estate; (...)'.
Such repayment was also unanimously decided at the meeting of the liquidation committee and the liquidator on 13 April 2012.
Despite this and in breach of the decision made at the meeting in which he participated, the liquidator has been unwilling to make such transfers, but has retained the assets in the subsidiaries.
The liquidator has also insisted that all the subsidiaries shall undergo an extensive and cumbersome winding-up and liquidation process. At the time of writing, this process has been going on for more than four years, and it has still not been completed. Formal accounts for these years have not even been prepared or submitted to the Maltese authorities, which has resulted in further costs being incurred in the form of fees to the authorities and expenses relating to a local lawyer etc.
We have filed written complaints about these and other matters with Nordhordland District Court on several occasions. To our great surprise, this has not resulted in any particular reaction on the part of the District Court Judge in charge of the case.
As things stand at present, a total of approx. NOK 3 million that could have been transferred to the estate is instead being spent on an, in our opinion, unnecessarily drawn-out and costly liquidation process. This is also delaying the conclusion of the administration of the estate and making it more costly. The process has been at a standstill pending the liquidator's winding-up of empty subsidiaries, a process he has so far spent more than four years on.
The accounts of the estate in liquidation (enclosed) show that fees of NOK 6.7 million have been paid to 'the liquidator, members of the liquidation committee and the auditor', and most of this amount consists of the liquidator's fees. In addition, the liquidator and his colleagues in the estate's subsidiaries have charged legal fees for a further approx. NOK 6 million.
The group of creditors is not otherwise kept informed about these costs.
This means that the fees paid to the liquidator and his law firm Vogt & Wiig (now Simonsen Vogt Wiig AS) now total approx. NOK 12 million. Invoiced, not approved fees since May 2012 in an amount unknown to us come in addition to this sum. While it is true that the administration of the estate has involved some complicated legal processes, we question the proportion of the payments to the creditor group that have been spent on estate administration/legal fees.
We are critical of the long time the administration of the estate has taken and the substantial costs that have so far been charged to the estate in liquidation. Since Nordhordland District Court has failed to adequately follow up our objections, it has been extremely difficult to influence the process. We believe that the interests of the group of creditors, which we are charged with safeguarding, have suffered.
Oslo/Bergen 4 September 2013
Eystein Koppang (sign.) Finn J Sasvil (sign.) Eystein Koppang Finn J Saevil Norsk Tillitsmann AS Brødrene Ulveseth AS BKK Kundetjenester AS Postboks 1470 Vika Postboks 113 Godvik Postboks 7050 0116 OSLO 5882 BERGEN 5020 BERGEN
Bergen Risk Solutions AS Collector Norge AS Rengjøring og Vedlikehold AS Postboks 48 Fantoft Postboks 107 Alnabru Postboks 6489 Etterstad 5899 BERGEN 0614 OSLO 0606 OSLO
Intrum Justitia AS DNB Finans AS Geir Gorm Olsen Postboks 6354 Etterstad Postboks 7125 Geithusveien 56 0604 OSLO 5020 BERGEN 5259 HJELLESTAD
Kundetjenester AS Telecomputing Norway AS Lindorff AS Postboks 7050 Postbosk 317 Postboks 7055 5020 BERGEN 1377 BILLINGSTAD 3007 DRAMMEN
NAV Innkrevingssentral Tess AS Inkassotjenester AS Postboks 1540 Postboks 254 Lilleaker 9917 KIRKENES 3007 DRAMMEN 0216 OSLO
NAV Lønnsgaranti Vital Forsikring ASA Geir Abotnes Postboks 6683 St. Olavs Plass Postboks 7500 Stokkedalslien 105 0129 OSLO 5020 BERGEN 5155 BØNES
Operma AS Økonomi & Databistand AS Conecto AS Strømtangveien 23 Idrettsvegen Postboks 85 3950 BREVIK 5353 STRAUME 1332 ØSTERÅS
Maritime Colours AS Boos Bemanning Siemens Financial Services NUF Sandviksboder 1 B Postboks 52 Bønes Postboks 1 Alnabru 5035 BERGEN 5849 BERGEN 0613 OSLO
Arbeidsmiljøsenteret Advokatfirmaet Schjødt DA Holmedals Kantineservice AS Postboks 9326 Grønland Postboks 440 Postboks 70 Sandsli 0135 OSLO 4002 STAVANGER 5861 BERGEN UpSource Nordic AS Stempelfabrikken SAM AS PWC AS Kong Olav Vs Plass 4 Postboks 164 Kalbakken Postboks 3984 Dreggen 5012 BERGEN 0903 OSLO 5835 BERGEN
DNB Bank ASA Dovre Group AS EMS Konsult AS Verdipapirservice Postboks 77 Sentrum Modumveien 215 Stranden 21 4001 STAVANGER 3410 SYLLING 0021 OSO
Hugin AS Autronica Fire and Security AS Budbilexpressen AS c/o Thomas Reuterts Norge AS Bjørkelien 1 Karl Johans gate 37 B 7483 TRONDHEIM 5163 LAKSEVÅG 0162 OSLO
Uniteam International AS Beko AS Wikborg, Rein & Co Postboks 44 Fabrikkgaten 5 Postboks 1233 Sentrum 2021 SKEDSMOKORSET 5059 BERGEN 5811 BERGEN
Kongshavn Industri AS NG Spar Vest AS AGR Emi Team AS Sørehavnveien 41 Joker Kaien Brattholmen Postboks 163 5179 GODVIK 5350 BRATTHOLMEN 5342 STRAUME
Mongstad Elektro, Industri & Energi AS Onsoft Computer Systems AS Harbour Apartments Postboks 90 Bønes c/o Sandviksboder 9-10 AS 5954 MONGSTAD 5849 BERGEN 5035 BERGEN
DNB Bank ASA Aratron Kurt Wiig AS Mester Grønn AS Sidsel Nyberg Skvadronveien 25 Gjellebekkstubben 7 Spesialengasjement Operations 4050 SOLA 3420 LIERSKOGEN 0021 OSLO
Helsetjenester Vest AS Offshore Consulting AS Mento AS Sartor Helsehus Postboks 24 Postboks 44 5353 STRAUME 5907 ALVERSUND 4098 TANGANGER
Bureau Nygaard & Rullestad AS k/bo Lyse AS ABB AS Advokat Lodve Kvamme Avdeling for innfordring Postboks 94 Adv.fa. Eurojuris Haugesund AS Postboks 8124 Mariero 1375 BILLINGSTAD Postboks 548 4069 STAVANGER 5501 HAUGESUND Sigurd Grøsfjeld Bilutleie AS American Express Company AS ErgoVision AS Lagårdsveien 125 Postboks 229 Sentrum Postboks 6149 4011 STAVANGER 0103 OSLO 5892 BERGEN
Norse Solutions AS CityMaid Hjemmeservice AS Kemneren i Fjell, Sund og Øygarden Oksenøyveien 12 Fabrikkgaten 3 Postboks 184 1366 LYSAKER 5059 BERGEN 5342 STRAUME
Grethe Absalonsen Frode Ask Sigrunn Bakke Skrubbenesveien 24 Skeisstøa Medhaugsfl. 19 5350 BRATTHOLMEN 5217 HAGAVIK 5174 MATHOPEN
Hans Petter Eikeland Roy Bårdsen Kjetil Abbedissen Valen brygge Øvre Savemyrveien 1 Kristian Bingsv. 17 Klubbavikjo 32 4790 LILLESAND 5037 BERGEN 5451 VALEN
Ove Engeseth Jan Kristian Eriksen Torgeir Andreas Eriksen Postboks 80 Myrullsvingen 4 Lunheimvegen 4 a 5207 SØFTELAND 9912 HESSENG 7540 KLÆBU
Lillian Espedal Tor-Egil Johansen Nils Arne Førde Råvarden 138 b S. Maggevarden 1 Førde 5239 RÅDAL 5363 ÅGOTNES 5378 KLOKKARVIK
Ola Hafsås Kenneth Hageland Odd Johan Johansen Postboks 109 Nordåsbrotet 117 5346 ÅGOTNES 5235 RÅDAL 7284 MAUSUND
Atle Toft Kenneth Tunes Arne Johan Tønne Nedre Bjørnes Kjelånæ 5 A Breimyråsen 112 5378 KLOKKARVIK 5264 GARNES 4628 KRISTIANSAND
Trond Uldal Dyre Vaa John Egil Voster Smalsundlia 17 Bosvik Vosterveien 227 4760 BIRKELAND 4950 RISØR 4120 TAU Viggo Winje Martin Skaar James Wesley Schriver Amundsbergan 29 Postboks 430 Stora Svela 6518 KRISTANSUND N 5343 STRAUME 4389 VIKESÅ
Kjell Mjøs Otto-lnge Moe Khaled Khaldi Gamle Steinstøvegen 46 Eliasmarken 2 C 5108 HORDVIK 5163 LAKSEVÅG 5694 ONARHEIM
May Britt Johansen Geir Magne Horpestad Svanhild Hausberg Postboks 55 Thorleif Robertsons vei 15 Gamle Foldnesvegen 14 5327 HAUGLANDSHELLA 4370 EGERSUND 5353 STRAUME
Per Ivar Foshaug SEB Enskilda ASA Niels R. Kiær Husebyveien 19 P.O. Box 1363 Vika 3234 SANDEFJORD 0113 OSLO kiaerOrime.no Perivar.foshauaOamail.com
Alfa Inkasso AS Straume Teknologisenter MUD-DATA GmbH
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