International Directory March 2018

Moore Stephens International Limited Contact Names: Chairman Richard Moore [email protected] Chief Executive Officer Anton Colella [email protected] Chief Operating Officer Michael Hathorn [email protected] Director of Sales Charlie Newby [email protected] International Liaison Manager Sarah Skeels-Smith [email protected] International Finance Manager Heather Deacon [email protected] Marketing Manager Victoria Littler [email protected]

150 Aldersgate Street London EC1A 4AB England, U.K. Telephone: +44 (0) 20 7334 9191 Facsimile: +44 (0) 20 7651 1637 E-mail: [email protected] Website: www.moorestephens.com

Business Development Leon Hou [email protected]

20F Yueda Plaza 889 Wanhangdu Road Jing’an District Shanghai 200042 The People’s Republic of China Telephone: +86 (21) 6290 5855 Facsimile: +86 (21) 6290 5899 E-mail: [email protected] Website: www.moorestephens.com CONTENTS

Introduction 2 Committees 5 Regional Executive Offices 7 Index 11 International Direct Dialling Codes 18 World Time Zones 19 2018/2019 Calendar 20 Member Firms 21 Correspondent/Associated Firms 222 E-mail Country Codes 228 Personal Contact Details 229

WORLDWIDE STATISTICS Fee Members and Principals income correspondents Countries Firms Offices and staff US$m Africa 9 22 28 910 30.4

Asia Pacific region 17 25 47 3,172 106.8

Australasia region 2 13 16 520 64.7

China region 1 4 62 7,430 453.8

Europe region 43 122 266 8,060 816.6

Latin America region 19 27 36 1,318 36.8

Middle East region 14 16 29 792 33.0

North America region* 7 42 130 7,966 1,366.5

112 271 614 30,168 2,908.6

*Includes Bermuda and The Caribbean

The information in this directory is correct at the time of going to press (March 2018)

© Moore Stephens International Limited 2018

This directory lists the firms and companies that are members of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are members of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their membership of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.

1 Introduction The Membership of Moore Stephens International Limited “MSIL” at the time of going to press – March 2018 – comprises 271 leading independent accounting and consulting firms with a total of 614 offices across 112 countries. Details of current MSIL membership can be accessed through the Moore Stephens International website at www.moorestephens.com under “Locations”.

A wide range of professional services has been developed by the member firms over the 113 years since Moore Stephens was first founded to assist clients in meeting their cross-border commercial objectives. These are complemented by local services in each country to the same high standard of personal service that is the Moore Stephens tradition. Services are provided in compliance with relevant national legislation and professional regulation.

Les membres de Moore Stephens International Limited “MSIL” à la mise à jour – mars 2018 – sont constitués de 271 cabinets comptables et conseils indépendants reprenant un total de 614 bureaux situés dans 112 pays différents. Les références des membres actuels de MSIL sont accessibles sur le site internet de Moore Stephens www.moorestephens.com sous la rubrique “localisation”.

Depuis que Moore Stephens a été fondé il y a 113 ans, les sociétés membres ont développé une large gamme de services professionnels, avec pour objectif d’assister les clients dans la réalisation de leurs objectifs commerciaux à travers le monde. Ceci a été complété par la mise en place de services locaux dans chaque pays, offrant un service personnalisé et de grande qualité, comme l’exige la tradition Moore Stephens. Les services sont fournis conformément à la législation nationale et aux règlements professionnels applicables.

Zum Zeitpunkt der Drucklegung, im März 2018, umfasst das Netzwerk Moore Stephens International Limited “MSIL” 271 führende unabhängige Wirtschaftsprüfungs- und beratungsfirmen mit insgesamt 614 Büros in 112 Ländern. Detaillierte Informationen der aktuellen Mitgliedsfirmen sind auf der Moore Stephens International Internet-Seite www.moorestephens.com unter “Locations” erhältlich.

Während der 113 Jahre seit der Gründung von Moore Stephens haben die selbständigen Mitgliedsfirmen eine große Palette professioneller Dienstleistungen entwickelt, um Mandanten bei ihrer Arbeit über Grenzen hinweg zu unterstützen und zwar mit dem Standard, der bei Moore Stephens Tradition ist. Dienstleistungen werden unter Einhaltung maßgeblicher nationaler Gesetze und berufsrechtlicher Vorgaben erbracht.

2 En el momento de publicación de este directorio – Marzo de 2018 –, la afiliación a Moore Stephens International Limited “MSIL” contaba con 271 firmas punteras independientes de auditores y consultores con un total de 614 oficinas en 112 países. Detalle actualizado de la afiliación a MSIL puede encontrarse en la página Web www.moorestephens.com en el apartado “Locations”.

La firma ha desarrollado un extenso abanico de servicios profesionales a través de los 113 años transcurridos desde que se creó Moore Stephens, con el objetivo de ayudar a los clientes a alcanzar sus objetivos internacionales. En cada país, los servicios locales complementan a los internacionales, siempre al elevado nivel personal y profesional que ha sido siempre tradición de Moore Stephens. Los servicios se prestan de acuerdo a la legislación nacional y a la regulación profesional relevante.

Il Gruppo Moore Stephens International Limited “MSIL”, alla data di stampa della presente Guida – Marzo 2018 – riunisce più di 271 tra società di revisione, consulenza e studi professionali, totalmente indipendenti tra loro, per un totale di 614 uffici in 112 Paesi. E’ possibile visionare tutte le informazioni circa il Gruppo MSIL collegandosi al sito internet www.moorestephens.com e cliccando sul link “Locations”.

Da quando Moore Stephens è stata fondata – 113 anni fa – le società e gli studi membri hanno sviluppato una larga gamma di servizi professionali con lo scopo di assistere i clienti nella realizzazione dei loro obiettivi anche attraverso Paesi diversi nel mondo. Cosicchè in ogni Paese possono essere utilizzati servizi professionali allo stesso livello di qualità del servizio personalizzato che è nella tradizione di Moore Stephens. I servizi sono offerti nel rispetto della legislazione nazionale e della regolamentazione professionale.

À data da publicação deste directório, Março de 2018, a sociedade Moore Stephens International Limited (MSIL) integra 271 empresas independentes de auditoria e consultoria com um total de 614 escritórios situados em 112 países diferentes. Para mais informações sobre as empresas associadas da MSIL consulte o website da Moore Stephens International em www.moorestephens.com no link “Locations”.

Desde que foi constituída, há mais de 113 anos, os membros da organização têm vindo a desenvolver uma grande variedade de serviços profissionais, com o objectivo de contribuir para ajudar os seus clientes a alcançarem os objectivos comerciais. Os serviços prestados a nível internacional são complementados por serviços personalizados de elevado nível profissional, que aliás é a tradição da Moore Stephens. Os serviços são prestados em conformidade com a legislação e as normas profissionais nacionais aplicáveis.

3 Introduction На момент выхода в печать справочника «март 2018 года» сеть Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 271 ведущих независимых бухгалтерских и консалтинговых фирм с 614 офисами в 112 странах. Информацию о текущем состоянии сети МСИЛ можно получить на международном вэбсайте www.moorestephens.com в разделе «Locations».

Широкий диапазон профессиональных услуг разработан фирмами-членами за более чем 113 лет с даты основания Моор Стивенс, с целью оказания содействия клиентам в осуществлении их международных коммерческих задач. Эти услуги дополняются местными услугами в каждой стране на том же высоком уровне персонального обслуживания, которые стали традицией Моор Стивенс. Услуги предоставляются в соответствии с соответствующим национальным законодательством и нормативно-правовым регулированием профессиональной деятельности.

马 施 云 国 际 有 限 公 司 成 员 所 集 团 (MSIL) 于 付 印 日 期 - 2018 年 三 月 份 - 在 全 球 的 112 个 国 家 内 的 271 家 领 先 的 独 立 会 计 和 咨 询 公 司 一 共 设 有 614 个 办 事 处 . 查 看 目 前 MSIL 成 员 所 的 最 新 资 料 可 以 浏 览 马 施 云 国 际 网 址 www.moorestephens.com 中 Locations 网 页.

马 施 云 113 年 来 透 过 旗 下 成 员 所 为 客 户 提 供 多 类 专 业 服 务, 协 助 客 户 达 成 其 跨 国 商 业 目 标 . 而 旗 下 的 办 事 处 遍 设 世 界 各 地 ， 故 可 为 客 户 提 供 同 等 高 水 平 及 殷 切 的 服 务 ， 这 也 是 马 施 云 多 年 来 所 建 立 的 传 统 . 在遵守国家有关法律和专业监管下提供服务.

ان أعضاء مور ستيفنس انترناشيونال المحدودة تضم حتى اذار 2018 , 271 مكتب رائد في المحاسبة واإلستشارات ما مجموعه 614 مكتب موزعين حول 112 دولة

ان الموقع اإللكتروني www.moorestephens.com يتضمن كافة التفاصيل عن هذه العضوية .

تم تطوير مجموعة واسعة من الخدمات المهنية من قبل الشركات الألعضاء على مر ال 113 سنة منذتأسيس مور ستيفنس كمرحلة اولى, لمساعدة العمالء على تحقيق اهدافها التجارية حول العالم

وتستكمل بخدمات محلية في كل بلد مع الحفاظ على نفس المعايير العالية التي تقدمها مور ستيفنس والتي تعتبر من تقاليدها

ان جمبع الخدمات المتوفرة تمتثل بالتشريعات والقوانين المحلية واألنظمة المهنية

4 COMMITTEES

International Policy Committee Richard Moore Chairman Andrew J. Armanino - North America Don Boyd - Australasia Richard E. Davis - North America Simon Gallagher - Europe LIANG Chun - China Herjanto Lutanto - Asia Pacific Edgard Pérez - Latin America

International Technical Committee Michael Hathorn - Europe/MSIL Chairman Leonie Du Raan - Africa Helen Hoi Lin Tang - Asia Pacific George Dakis - Australasia ZHOU Long (Joe) - China Florian Eder - Europe Carlos E. Acosta - Latin America Idris Atcha - Middle East David Chopping - MSIL Secretary

Moore Stephens Asia Pacific Limited Executive Committee Herjanto Lutanto - Jakarta Chairman Helen Hoi Lin Tang - Hong Kong Vice Chairman Neo Keng Jin - Singapore Ms. Mika Yamada - Tokyo Leon Hou - Shanghai Executive

Moore Stephens Australia Executive Committee Don Boyd - Queensland Non-Executive Chairman Paul Breedon - New South Wales John Higgins - Queensland Grant Miles - South Australia Neil Pace - Perth

Moore Stephens China Executive Committee LIANG Chun - Beijing Chairman ZHOU Long (Joe) - Beijing Ms. LI Gaolei - Beijing WANG Quan Zhou - Beijing

5 COMMITTEES (CONTINUED)

Moore Stephens Europe Limited Executive Committee Simon Gallagher - London Chairman Frederik Berckmoes-Joos - Brussels Costas Constantinou - Athens Jacques Grossen - Geneva Carol Hasselmans WP/StB/CPA/FBIStR - Duisburg Uffe Nikolajsen - Copenhagen Burak Onur - Istanbul Peter Karl Plattner - Bolzano Dr. Matthias Ritzi WP/StB - Mannheim Christoph Schlotthauer - Paris Paul Stockton - London Christopher Rawden - Brussels Executive Director

Moore Stephens Latin America Inc. Executive Committee Edgard Pérez - Bogota Chairman Ruy Gomes da Silva Filho - Belo Horizonte Francisco Ovares - San José Valeria Gagliani - Buenos Aires Executive Director

Moore Stephens Middle East Ltd. John Adcock - Dubai Farad Kersi Lakdawala - Dubai Sami Zaitoon - Doha Aziz Tabbal - Beirut

Moore Stephens North America Inc. Board of Directors Andrew J. Armanino - San Ramon, CA Chairman Richard E. Davis - Greenville, SC Vice Chairman Louis Grassi - New York, NY Greggory J. Hutchins - Los Angeles, CA Cheryl M. Burke - Boston, MA Anthony J. Caleca - St. Louis, MO Beth Kieffer Leonard - Minneapolis, MN

Moore Stephens South Africa (Pty) Ltd. Charles Reid - Durban Chairman Olivier Barbeau - Johannesburg Director

6 Regional Executive Offices

Moore Stephens International Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: +44 (0) 20 7334 9191 Facsimile: +44 (0) 20 7651 1637 E-mail: [email protected] Website: www.moorestephens.com

Richard Moore Chairman [email protected] Anton Colella Chief Executive Officer [email protected] Michael Hathorn Chief Operating Officer [email protected] Charlie Newby Director of Sales [email protected] Sarah Skeels-Smith International Liaison Manager [email protected] Heather Deacon International Finance Manager [email protected] Victoria Littler Marketing Manager [email protected]

Moore Stephens Africa (Pty) Ltd CAPE TOWN 2 Athos Court, 10 Austwick Road Rondebosch Cape Town, 7700 South Africa Telephone: +27 (0)21 685 0088 Facsimile: +27 (0)86 402 9808 E-mail: [email protected] Website: www.moorestephens.co.za

Charles Reid Chairman [email protected] Jeff Blackbeard Africa Strategy Advisor [email protected] Margie Alt Regional Executive [email protected]

7 Regional Executive Offices (CONTINUED)

Moore Stephens Asia Pacific Limited HONG KONG 812 Silvercord Tower 1 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: +852 2375 3180 Facsimile: +852 2375 3828 E-mail: [email protected] Website: www.msapl.com

Herjanto Lutanto Chairman [email protected] Cordelia Tang Secretariat [email protected] Leon Hou Executive [email protected]

Moore Stephens Australasia MELBOURNE Level 4 Suite 409A/B 480 Collins Street Melbourne Victoria 3000 Australia Telephone: +61 (0) 3 9909 7371 Facsimile: +61 (0) 3 9909 7788 E-mail: [email protected] Website: www.moorestephens.com.au

Don Boyd Non-Executive Chairman [email protected] Bruce Stormer New Zealand Chairman [email protected] Peter Antonius Chief Executive Officer [email protected]

8 Regional Executive Offices (CONTINUED)

Moore Stephens China BEIJING 12th Floor, Building 7 16 Xi Si Huan Zhong Road Haidian District Beijing 100039 The People’s Republic of China Telephone: +86 (10) 5835 0001 Facsimile: +86 (10) 5835 0006 E-mail: [email protected] Website: www.dahua-cpa.com

LIANG Chun Chairman [email protected] Ms. LI Gaolei International Liaison [email protected] ZHOU Long (Joe) Partner [email protected]

Ms LI Gaolei, China Desk Liaison, is the only point of contact in China for MSIL member firms with enquiries into China.

Moore Stephens Europe Limited BRUSSELS Avenue Louise 209A 1050 Brussels Belgium Telephone: +32 (0) 2 627.18.32 Facsimile: +32 (0) 2 644.67.89 E-mail: [email protected] Website: http://www.moorestephens.com/locations/ ms-europe-limited-brussels

Simon Gallagher Chairman [email protected] Christopher Rawden Executive Director [email protected] John Stanford Support Director [email protected] Hilde Denooze Office Manager [email protected] Fien Denooze Assistant [email protected] Lic.oec. HSG Beat Schnider WP European Tax Leader [email protected] Zigurds Guntis Kronbergs European Tax Coordinator [email protected] Gill Spaul European Technical Director [email protected]

John Stanford - Telephone: +44 (0)20 7651 1778 Beat Schnider - Telephone: +41 (0)56 641 91 56 Gill Spaul - Telephone: +44 (0)20 7651 1859 Zigurds Kronbergs - Telephone: +44 (0)1284 811752

9 Regional Executive Offices (CONTINUED)

Moore Stephens Latin America Limited BOGOTA Carrera 9 No. 80-15, Of. 1003 Bogotá Colombia Telephone: +57 (1) 489 7160 ext. 113 Facsimile: +57 (1) 489 7160 ext. 107 E-mail: [email protected]/ [email protected] Website: https://mslaweb.moorestephens.com/

Valeria Gagliani Regional Executive Director [email protected]

Moore Stephens Middle East Ltd DUBAI Courier Address: Mailing Address Suite 202 P.O. Box 28817 Zalfa Building Dubai Al Garhoud United Arab Emirates Dubai United Arab Emirates Telephone: +971 4 282 0811/0783 Facsimile: +971 4 282 0812 E-mail: [email protected] Website: http://middleeast.moorestephens.com

John Adcock Chairman [email protected] Sami Zaitoon [email protected] Aziz Tabbal [email protected] Farad Kersi Lakdawala [email protected]

Moore Stephens North America, Inc EDEN PRAIRIE 10400 Viking Drive, Suite 510 Eden Prairie Minnesota 53544 U.S.A. Telephone: +1 612-524-7945 E-mail: [email protected] Website: www.msnainc.org

Andrew J. Armanino Chairman [email protected] Anthony (Tony) J. Szczepaniak Chief Executive Officer [email protected] Sara Erlandson Executive Assistant [email protected] Audrianna Schenck Program Manager [email protected] Laura Ponath Marketing and Communications Manager [email protected]

10 INDEX of CITIES

albania Florianópolis 38 Fortaleza 38 Tirana 21 Joinville 39 Porto Alegre 39 andorra Ribeirão Preto 39 Andorra 21 Rio De Janeiro 40 São Paulo 36/40 argentina british virgin islands Buenos Aires 21 Tortola 41 australia bulgaria Adelaide 22 Australia 22 Sofia 41 Burwood 23 Darwin 23 burundi Geelong 23 Bujumbura 42 Melbourne 24 Perth 24 cambodia Sydney 25 Cambodia 42 austria Phnom Penh 223 Amstetten 30 canada Graz 27/28 Innsbruck 28 Edmonton 42 Klagenfurt 28 Montreal 43 Linz 29 Port Coquitlam 43 Salzburg 29/30 Surrey 44 Steyr 30 Toronto 44 Vienna 25/26/27 Vancouver 45 Wels 31 cayman islands azerbaijan George Town 45 Baku 31 channel islands bahamas Channel Islands 45 Nassau 31 chile bahrain Santiago 46 Manama 32 china bangladesh Beijing 46/54 Dhaka 32 Changchun Branch 48 Changsha Branch 48 belgium Chengdu Branch 48 Chongqing Branch 48 Antwerp 33 Dalian Branch 49 Brussels 33 Fujian Branch 49 Ghent 34 Guangzhou Branch 49 Hasselt 34 Guiyang 49 Haikou Branch 49 belize Hangzhou Branch 50 Belize City 34 Hefei Branch 50 Hohehot Branch 50 bermuda Hong Kong 47 Jinan Branch 50 Hamilton 35 Kunming Branch 50 Lhasa 51 bolivia Nanchang Branch 51 La Paz 36 Nanjing Branch 51 Santa Cruz De La Sierra 36 Shanghai 55 Shanghai Branch 48 brazil Shenyang Branch 51 Shenzhen Branch 47 Belo Horizonte 37 Suzhou Branch 52 Campinas 37 Taipei 47 Curitiba 38 Taiyuan Branch 52

11 INDEX of CITIES (CONTINUED)

Wuhan Branch 52 finland Xian Branch 52 Xinjiang Branch 53 Helsinki 67 Zhengzhou Branch 53 Hämeenlinna 67 Zhuhai Branch 53 Tampere 66

colombia former yugoslav republic of macedonia Bogota 55 Medellin Branch 55 Skopje 67

congo (drc) france Kinshasa 56 Paris 68

cook islands germany Cook Islands 56 Ahrensburg 69 Augsburg 69 costa rica Bielefeld 70 Dortmund 70 San José 56 Duisburg 71 Frankfurt Am Main 71 croatia Hannover 72 Varaždin 56 Karlsruhe 72 Zagreb 57 Kassel 73 Koblenz 73 cyprus Mannheim 74 Munich 68/75 Limassol 57 Stuttgart 76 Nicosia 57 Ulm 76

czech republic ghana Brno 58 Accra 224 Domažlice 58 Ghana 76 Jindřichův Hradec 59 Pilsen 59 gibraltar Prague 59 České Budějovice 58 Gibraltar 77

denmark greece Aarhus 63 Piraeus 77/78 Copenhagen 60/61 Esbjerg 64 guatemala Fjerritslev 62 Guatemala City 78 Fredericia 63 Hanstholm 61 guernsey Hurup 61 Kolding 63 Guernsey 79 Nykøbing Mors 62 Skive 62 honduras Thisted 60 San Pedro Sula 80 Tegucigalpa 79 dominican republic Santo Domingo 64 hong kong (sar) Hong Kong 80 ecuador Guayaquil 65 hungary Quito 65 Budapest 81/82 Komárom 82 egypt Alexandria 66 india Cairo 65/66 Ahmedabad 85 Bangalore 84/86 el salvador Chennai 84/86 El Salvador 66 Hyderabad 85/86 San Salvador 223 Kannur 87 Kochi 85 Kolkata 83 12 INDEX of CITIES (CONTINUED)

Kozhikode 87 liechtenstein Mumbai 83/87 Nagpur 84 Liechtenstein 104/224 Noida 84 Thiruvananthapuram 88 lithuania Thrissur 88 Vilnius 104

indonesia luxembourg Jakarta 88/89 Luxembourg 105

iraq macedonia, fyro Erbil 90 Macedonia, Fyro 105

ireland malaysia Cork 91 Kuala Lumpur 106 Dublin 90 Labuan 106 Limerick 91 malta isle of man Birkirkara 107 Isle Of Man 91/92/93 mauritius israel Port Louis 107 Tel Aviv 94 mexico italy Aguascalientes 114 Bolzano 95 Ciudad Victoria 108 Mantova 96 Colima 109 Messina 96 Guadalajara 109 Milan 94/95/97 Hermosillo 109 Padova 96 León 110 Reggio Emilia 95 Mexicali 110 Rome 98 Mexico City 107/111/112 Monterrey 112 japan Mérida 110 Tokyo 98 Piedras Negras 113 Querétaro 113 jersey Reynosa 108 Saltillo 112 Jersey 99/100 San Luis Potosí 113

jordan moldova, republic of Amman 100 Chisinau 114

kazakhstan monaco Almaty 101 Monte Carlo 114

kenya mongolia Mombasa 102 Mongolia 115 Nairobi 101 Ulaanbaatar 225

korea morocco Seoul 102 Casablanca 115 Tangier 115 kuwait Kuwait City 103 nepal Kathmandu 225 latvia Nepal 115 Riga 103 netherlands lebanon Amsterdam 116 Beirut 104 Eindhoven 116 Rotterdam 117

13 INDEX of CITIES (CONTINUED)

new zealand saudi arabia Auckland 118 Al-khobar 133 Christchurch 118 Jeddah 132 Dunedin 119 Riyadh 132 Hastings 119 Havelock North 119 serbia Masterton 120 Belgrade 133 Wanganui 120 Wellington 121 seychelles nicaragua Victoria 134 Managua 121 sierra leone nigeria Freetown 134 Lagos 122 singapore norway Singapore 135 Oslo 122/123 slovakia oman Banská Bystrica 136 Bratislava 135 Muscat 123 south africa pakistan Cape Town 136/137 Karachi 124 Durban 138 Lahore 124 East London 138 East Rand 138 panama George 139 Panama 124 Humansdorp 139 Panama City 225 Jeffreys Bay 139 Johannesburg 140 paraguay Lichtenburg 140 Pietermaritzburg 140 Asuncion 125 Port Elizabeth 141 Pretoria 141 peru Stellenbosch 141/142 Lima 125 south korea philippines South Korea 142 Makati City 126 spain poland Barcelona 142/143 Warsaw 126/127 Bilbao 143 Canary Islands 144 portugal Cordoba 146 Granada 146 Funchal 128 Logroño 144 Lisbon 127 Madrid 143/144 Oporto 127 Marbella 145 Oviedo 145 qatar Palma De Mallorca 146 Doha 128 Pamplona 147 Sevilla 146 romania Valencia 145 Vitoria 144 Bucharest 129/130 Zaragoza 147 Timisoara 129 sri lanka russian federation Colombo 226 Moscow 130/226 Sri Lanka 147 Novosibirsk 131 Sakhalin 131 suriname Vladivostok 131 Paramaribo 147

14 INDEX of CITIES (CONTINUED)

sweden Isle Of Wight 169 Larne 169 Gothenburg 148 Limavady 169 Malmö 149 Liverpool 170 Stockholm 149 London 161/162/163 Manchester 170 switzerland Northampton 170 Aarau 150 Norwich 227 Geneva 149/150/151 Peterborough 171 Lausanne 151 Reading 171 Lucerne 152 Salisbury 171 Lugano 152 Scarborough 172 Nyon 152 Southampton 172 St Gallen 153 Stevenage 172 Zug 154 Stoke On Trent 173 Zurich 153/154 Watford 173

taiwan (roc) united states of america Kaohsiung 155 California New Taipei City 155 Camarillo 177 Taichung 155 El Segundo 186 Taipei 154 Encino 186 Folsom 186 tajikistan Long Beach 191 Los Angeles 191/192/193 Dushanbe 226 Menlo Park 195 Tajikistan 155 Orange County 202 Pasadena 204 thailand San Diego 207 Bangkok 156 San Francisco 207 San Jose 208 tunisia San Ramon 209 Visalia 213 Tunis 156 Walnut Creek 213 Westlake Village 214 turkey Woodland Hills 215 Ankara 157 Connecticut Istanbul 157 Norwalk 202 Ordu 157 Florida Miami 195/196 uganda Orlando 203 Tallahassee 212 Kampala 158 Tampa 212 Georgia ukraine Atlanta 175 Kiev 158 Augusta 175 Odessa 158 Brunswick 177 Duluth 185 Marietta 193 united arab emirates Illinois Abu Dhabi 159 Chicago 180 Dubai 159 Edwardsville 185 Jebel Ali 159 Itasca 189 Sharjah 160 Naperville 197 Maryland united kingdom Maryland 194 Massachusetts Bath 163 Boston 176 Belfast 164 Cambridge 178 Birmingham 164 Michigan Bristol 165 Detroit 184 Chichester 165 Grand Rapids 187 Coleraine 166 Minnesota Corby 166 Eden Prairie 173 Derry ~ Londonderry 166 Minneapolis 197 Edinburgh 167 Missouri Enfield 167 St. Charles 210 Glasgow 168 St. Louis 211 Guildford 168 New Jersey Inverness 168 15 INDEX of CITIES (CONTINUED)

Cranford 183 zambia Livingston 190 Park Ridge 203 Lusaka 219 New York Albany 174 zimbabwe Batavia 175 Bulawayo 227 Buffalo 177 Harare 220 East Aurora 185 Jericho 189 New York 199/200/201 Plainview, Long Island 205 Rochester 206 Syracuse 211 Utica 212 White Plains 214/215 North Carolina Charlotte 179 Raleigh 205 Ohio Amherst 174 Cleveland 181 Columbus 182 Coshocton 182 Lima 190 Medina 194 Mentor 195 Millersburg 196 New Philadelphia 198 Wooster 215 Zanesville 216 Pennsylvania Philadelphia 204 South Carolina Charleston 178 Columbia 181 Greenville 188 Tennessee Chattanooga 180 Nashville 197/198 Texas Dallas 183/184 Fort Worth 187 Houston 188 Vermont Rutland 206 Washington Seattle 210 Wisconsin Milwaukee 196 Waukesha 213

uruguay Montevideo 216

venezuela Caracas 217

vietnam Da Nang City 218 Hanoi 217 Ho Chi Minh City 218 Northern Vietnam 218 Son La Province 219

yemen Sana’a 219

16 17 International Direct Dialling Codes The following dialling codes are used for direct dialling from one country to another. A dialling-out code is used for the country from which the call is going. For example, to call from Singapore to Switzerland, you will dial 001 41 followed by the city code and the exchange number.

Dial-out Dial-in Dial-out Dial-in Code Code Code Code Albania 00 355 Kuwait 00 965 Andorra 00 376 Latvia 00 371 Argentina 00 54 Lebanon 00 961 Australia 0011 61 Liechtenstein 00 423 Austria 00 43 Lithuania 00 370 Azerbaijan 00 994 Luxembourg 00 352 Bahamas 001 1 242 Macedonia, FYRO 00 389 Bahrain 00 973 Malaysia 00 60 Bangladesh 00 880 Malta 00 356 Belgium 00 32 Mauritius 00 230 Belize 00 501 Mexico 00 52 Bermuda 011 1 441 Moldova 00 373 Bolivia 00 591 Monaco 00 377 Botswana 00 267 Mongolia 00 976 Brazil 00 55 Morocco 00 212 British Virgin Is. 011 1 284 Nepal 00 977 Bulgaria 00 359 Netherlands 00 31 Burundi 00 257 New Zealand 00 64 Cambodia 00 855 Nigeria 009 234 Canada 011 1 Nicaragua 00 505 Cayman Islands 011 1 345 Norway 00 47 Channel Islands 00 44 Oman 00 968 Chile 00 56 Pakistan 00 92 China 00 86 Panama 00 507 Colombia 009 57 Paraguay 002 595 Costa Rica 00 506 Peru 00 51 Croatia 00 385 Philippines 00 63 Cyprus 00 357 Poland 00 48 Czech Republic 00 420 Portugal 00 351 Denmark 00 45 Qatar 00 974 Dominican Republic 011 1 809 Romania 00 40 Ecuador 00 593 Russian Fed. 8*10 7 Egypt 00 20 Saudi Arabia 00 966 El Salvador 00 503 Serbia 00 381 Estonia 00 372 Seychelles 00 248 Finland 00 358 Sierra Leone 00 232 France 00 33 Singapore 001 65 Germany 00 49 Slovakia 00 421 Ghana 00 233 Slovenia 00 386 Gibraltar 00 350 South Africa 00 27 Greece 00 30 Spain 00 34 Guatemala 00 502 Sri Lanka 00 94 Guernsey 00 44 Suriname 00 597 Honduras 00 504 Sweden 00 46 Hong Kong 001 852 Switzerland 00 41 Hungary 00 36 Syria 00 963 Iceland 00 354 Taiwan 002 886 India 00 91 Tajikistan 8*10 992 Indonesia 00 62 Thailand 001 66 Iran 00 98 Tunisia 00 216 Iraq 00 964 Turkey 00 90 Ireland 00 353 UAE 00 971 Isle of Man 00 44 Uganda 000 256 Israel 00 972 Ukraine 00 380 Italy 00 39 United Kingdom 00 44 Japan 010 81 Uruguay 00 598 Jersey 00 44 USA 011 1 Jordan 00 962 Venezuela 00 58 Kazakhstan 810 7 Vietnam 00 84 Kenya 000 254 Yemen 00 967 Korea (South) 00 82 Zimbabwe 00 263

Note: Where an asterisk* appears, it means that you should pause for an announcement or a dialling tone before continuing to dial the next code.

For International dialling the ‘0’ at the beginning of a city code should be omitted.

18 WORLD TIME ZONES

London Distance Local London Distance Local To Miles Time To Miles Time Abuja 3110 +1 Managua City 5407 –6 Accra 3175 GMT Manama 3973 +3 Almaty 3487 +6 Mauritius 6075 +4 Amman 2280 +2 Mexico City 5543 –6 Amsterdam 231 +1 Milan 609 +1 Antananarivo 5652 +3 Monte Carlo 652 +1 Asuncion 6588 –4 Montevideo 8240 –3 Athens 1500 +2 Montreal 3241 –5 Auckland 11404 +12 Moscow 1557 +3 Baghdad 2548 +3 Mumbai 4478 +5½ Baku 2472 +4 Munich 590 +1 Bangkok 5919 +7 Muscat 3622 +4 Barcelona 717 +1 Nairobi 4238 +3 Beijing 5073 +8 Naples 1011 +1 Beirut 2153 +2 Nassau 4344 –5 Belgrade 1047 +1 New York 3440 –5 Belize City 6037 –6 Nice 647 +1 Berlin 594 +1 Nicosia 2028 +2 Bogota 5281 –5 Oslo 749 +1 Bratislava 825 +1 Palma 833 +1 Brussels 217 +1 Panama City 5672 –5 Budapest 913 +1 Papua New Buenos Aires 6915 –3 Guinea 12466 +10 Bujumbura 4158 +2 Paramaribo 4,437 –3 Bulawayo 5258 +2 Paris 215 +1 Cairo 2188 +2 Perth 9008 +8 Calcutta 4958 +5½ Phnom Penh 6230 +7 Caracas 4656 –4½ Prague 650 +1 Copenhagen 611 +1 Quito 5713 –5 Damascus 2203 +2 Rarotonga 12321 –10½ Delhi 4180 +5½ Reykjavik 1187 GMT Dhaka 4969 +6 Riga 1035 +3 Doha 3246 +3 Rome 907 +1 Douglas 255 GMT Sana’a 3486 +3 Dubai 3403 +4 San Francisco 5351 –8 Dublin 279 GMT San Salvador 5446 –6 Dushanbe 4,140 +5 Santa Domingo 5018 –4 Frankfurt 406 +1 Santiago 7406 –4 Freetown 4,236 GMT São Paulo 5896 –3 Gaborone 5476 +2 Seoul 5662 +9 Geneva 468 +1 Singapore 6754 +8 Gibraltar 1097 +1 Skopje 1230 +1 Grand Cayman 5863 –5 Sofia 1258 +2 Guatemala City 5585 –6 Stockholm 898 +1 Guernsey 183 GMT Sydney 10568 +10 Hamilton 3442 –4 Taipei 9057 +8 Hanoi 7298 +7 Tallinn 1111 +1 Helsinki 1148 +2 Tangier 1132 GMT Hong Kong 5989 +8 Tegucigalpa 5358 –6 Istanbul 1552 +2 Tehran 2731 +3½ Jakarta 7287 +7 Tel-Aviv 2216 +2 Jeddah 2955 +3 Tirana 1178 +1 Jersey 187 GMT Tokyo 5955 +9 Johannesburg 5634 +2 Toronto 3545 –5 Kampala 4017 +3 Tortola 5232 –4 Karachi 3935 +5 Tunis 1138 +1 Kathmandu 4558 +6 Ulaanbaatar 4345 +9 Kishinev 1363 +2 Vancouver 4707 –8 Kuala Lumpur 6557 +8 Varaždin 882 +1 Kuwait City 2894 +3 Victoria 5060 +4 La Paz 7464 –4 Vienna 790 +1 Lagos 3110 +1 Vilnius 1284 +2 Lima 6370 –5 Vladivostok 8050 +10 Lisbon 972 GMT Warsaw 899 +1 Ljubljana 759 +1 Washington 3665 –5 Luxembourg 310 +1 Zurich 490 +1 Madrid 774 +1

Distance shown in miles is that of a direct flight from London Heathrow. For local time add or subtract from GMT as indicated. There may be some inconsistencies of 1-2 hours in some cities caused by the use of daylight saving.

19 2018/2019 calendar

2018 S M T W T F S S M T W T F S S M T W T F S January February March 1 2 3 4 5 6 1 2 3 1 2 3 7 8 9 10 11 12 13 4 5 6 7 8 9 10 4 5 6 7 8 9 10 14 15 16 17 18 19 20 11 12 13 14 15 16 17 11 12 13 14 15 16 17 21 22 23 24 25 26 27 18 19 20 21 22 23 24 18 19 20 21 22 23 24 28 29 30 31 25 26 27 28 25 26 27 28 29 30 31 April May June 1 2 3 4 5 6 7 1 2 3 4 5 1 2 8 9 10 11 12 13 14 6 7 8 9 10 11 12 3 4 5 6 7 8 9 15 16 17 18 19 20 21 13 14 15 16 17 18 19 10 11 12 13 14 15 16 22 23 24 25 26 27 28 20 21 22 23 24 25 26 17 18 19 20 21 22 23 29 30 27 28 29 30 31 24 25 26 27 28 29 30 July August September 1 2 3 4 5 6 7 1 2 3 4 1 8 9 10 11 12 13 14 5 6 7 8 9 10 11 2 3 4 5 6 7 8 15 16 17 18 19 20 21 12 13 14 15 16 17 18 9 10 11 12 13 14 15 22 23 24 25 26 27 28 19 20 21 22 23 24 25 16 17 18 19 20 21 22 29 30 31 26 27 28 29 30 31 23 24 25 26 27 28 29 30 October November December 1 2 3 4 5 6 1 2 3 1 7 8 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8 14 15 16 17 18 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15 21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22 28 29 30 31 25 26 27 28 29 30 23 24 25 26 27 28 29 30 31

2019

S M T W T F S S M T W T F S S M T W T F S January February March 1 2 3 4 5 1 2 1 2 6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9 13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16 20 21 22 23 24 25 26 17 18 19 20 21 22 23 17 18 19 20 21 22 23 27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30 31 April May June 1 2 3 4 5 6 1 2 3 4 1 7 8 9 10 11 12 13 5 6 7 8 9 10 11 2 3 4 5 6 7 8 14 15 16 17 18 19 20 12 13 14 15 16 17 18 9 10 11 12 13 14 15 21 22 23 24 25 26 27 19 20 21 22 23 24 25 16 17 18 19 20 21 22 28 29 30 26 27 28 29 30 31 23 24 25 26 27 28 29 30 July August September 1 2 3 4 5 6 1 2 3 1 2 3 4 5 6 7 7 8 9 10 11 12 13 4 5 6 7 8 9 10 8 9 10 11 12 13 14 14 15 16 17 18 19 20 11 12 13 14 15 16 17 15 16 17 18 19 20 21 21 22 23 24 25 26 27 18 19 20 21 22 23 24 22 23 24 25 26 27 28 28 29 30 31 25 26 27 28 29 30 31 29 30 October November December 1 2 3 4 5 1 2 1 2 3 4 5 6 7 6 7 8 9 10 11 12 3 4 5 6 7 8 9 8 9 10 11 12 13 14 13 14 15 16 17 18 19 10 11 12 13 14 15 16 15 16 17 18 19 20 21 20 21 22 23 24 25 26 17 18 19 20 21 22 23 22 23 24 25 26 27 28 27 28 29 30 31 24 25 26 27 28 29 30 29 30 31

20 Albania GMT+1 A

“INTER B.B.K – Auditing” sh.p.k TIRANA Sheshi “Wilson” Rruga “Sulejman Delvina” Kulla “Fati” Apartmenti 23 Albania Telephone: +355 (42) 203086 Facsimile: +355 (42) 266886 E-mail: [email protected]

Esmeralda Balluku

International Liaison: Esmeralda Balluku [email protected]

Andorra GMT+1

Services available through the member firm in Barcelona, Spain

Argentina GMT-3

Moore Stephens – Suarez & Menendez BUENOS AIRES Maipu 942 12th Floor C1006ACN Buenos Aires Argentina Telephone: +54 (11) 4103 9500 Facsimile: +54 (11) 4315 0959/4103 9561 E-mail: [email protected] Website: www.suarez-menendez.com

Julio O. Suarez Jose Manuel Meijomil Alejandro J. Galvan Maria E. Castro Alfredo A. Esperon Gustavo A. Carlino Maria D. Cibeira Francisco Di Martino

International Liaison: Maria E. Castro [email protected] International Tax - Maria D. Cibeira Personal: [email protected] International Tax - Maria E. Castro Corporate: [email protected]

21 Australia GMT+8/10

Moore Stephens Australia AUSTRALIA Level 4 Suite 409A/B 480 Collins Street Melbourne Victoria 3000 Australia Telephone: +61 (0) 3 9909 7371 Facsimile: +61 (0) 3 9909 7788 E-mail: [email protected] Website: www.moorestephens.com.au

Don Boyd Non-Executive Chairman [email protected] Peter Antonius Chief Executive Officer [email protected]

David Holland National Head of Technical Accounting [email protected] T: +61 (0)421 356 671 Tony Caldwell National Manager of Technical Audit and Quality [email protected] T: +61 (0)8 9225 5355 Michelle Williams Executive Assistant [email protected] T: +61 03 9909 7371 Peter Antonius International Liaison [email protected] T: +61 (0)3 9909 7372

Moore Stephens South Australia ADELAIDE Level 2, 180 Flinders Street Mailing Address Adelaide GPO Box 1171 South Australia 5000 Adelaide Australia South Australia 5001 Australia Telephone: +61 (0) 8 8224 3300 Facsimile: +61 (0) 8 8224 3311 E-mail: [email protected] Website: www.moorestephens.com.au

Grant Miles Nathan Reichstein Trent Mills Matthew Edwards Richard Perkins Graeme Rodda Tim Sargent Henry Veronese Ross Sicuro Lynette Spry

International Liaison: Grant Miles [email protected]

22 Australia (CONTINUED) GMT+8/10 A

Moore Stephens New South Wales BURWOOD 62-64 Burwood Road Burwood Sydney New South Wales 2134 Australia Telephone: +61 (0) 2 8745 3433 Facsimile: +61 (0) 2 8745 3400 E-mail: [email protected] Website: www.moorestephens.com.au

Simon Alford Adam Dyson Paul Breedon Matthew Free Greg Caldwell Ross Jones Jason Choi

International Liaison: Paul Breedon [email protected]

Moore Stephens Northern Territory DARWIN 7/90 Ross Smith Avenue Mailing Address Fannie Bay PO Box 39931 Darwin Winnellie Northern Territory 0820 Northern Territory 0821 Australia Australia Telephone: +61 (0) 8 8981 5222 Facsimile: +61 (0) 8 8981 6999 E-mail: [email protected] Website: www.moorestephens.com.au

Nathan Reichstein Tim Sargent Grant Miles Ross Sicuro Trent Mills Matthew Edwards Richard Perkins Lynette Spry

International Liaison: Nathan Reichstein [email protected] International Tax Lynette Spry Liaison: [email protected]

Moore Stephens Victoria GEELONG Level 1, 219 Ryrie Street Geelong Victoria 3220 Australia Telephone: +61 3 5215 6800 Facsimile: +61 2 9608 0192 E-mail: [email protected] Website: www.moorestephens.com.au

Paul Robson Stuart Whitehead Ryan Leemon

International Liaison: Steve Sakkas [email protected]

23 Australia (CONTINUED) GMT+8/10

Moore Stephens Victoria MELBOURNE Level 18, 530 Collins Street Melbourne Victoria 3000 Australia Telephone: +61 (0) 3 9608 0100 Facsimile: +61 (0) 3 9608 0192 E-mail: [email protected] Website: www.moorestephens.com.au

Michael Bryant John La Rocca Tim Cheong Ryan Leemon George Dakis Robert Manson Neal Dunne Kevin Mullen Gary Graco Paul Robson Mark Hammerschlag Steve Sakkas John Higgins Stuart Whitehead Andrew Johnson Peter Zervos

International Liaison: Steve Sakkas [email protected] International Tax - Tim Cheong Corporate: [email protected]

Moore Stephens (WA) PERTH Level 15 Exchange Tower Mailing Address 2 The Esplanade P.O. Box 5785 Perth WA 6000 St Georges Terrace Australia WA 6831 Australia Telephone: +61 8 9225 5355 Facsimile: +61 8 9225 6181 E-mail: [email protected] Website: www.moorestephens.com.au

Clint Bainbridge Greg Godwin Russell Barnes Peter Gorecki Michael Bennett Peter Gray Paul Breman Neil Pace Wen-Shien Chai Raymond Simpson Brett Cornwall Suan-Lee Tan Davide Costanzo James Tng Wendy Davies David Tomasi

International Liaison: David Tomasi [email protected] International Tax: Davide Costanzo [email protected]

24 Australia (CONTINUED) GMT+8/10 A

Moore Stephens New South Wales SYDNEY Level 7, 9 Castlereagh Street Sydney NSW 2000 Australia Telephone: +61 2 8377 9000 Facsimile: +61 2 8377 9050 E-mail: [email protected] Website: www.moorestephens.com.au

Paul Breedon Charles Oosthuizen Dan Cotton Elizabeth Perez Jon McArthur Jason Yu

International Liaison: Paul Breedon [email protected]

Austria GMT+1

Moore Stephens City Treuhand GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft VIENNA Kärntner Ring 5-7 A-1015 Vienna Austria Telephone: +43 (0)1 531 74 – 0 Facsimile: +43 (0)1 531 74 – 950 E-mail: [email protected] Website: www.msct.at

Werner Braun Christoph Malzer Michael Dessulemoustier- Roland Neugebauer Bovekercke Monika Raidl Eugen Eiber Stefan Szauer Thomas Eidher Peter Wundsam Michael Kainrath Florian Würth Sabine Kretschmer Tamara Zsilla Sandra Leitner-Hofbauer

International Liaison: Peter Wundsam [email protected] International Tax - Florian Würth Corporate: [email protected] International Tax - Roland Neugebauer Personal: [email protected]

Office also in Krems

25 Austria (CONTINUED) GMT+1

Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH VIENNA Kärntner Ring 5 - 7 A-1010 Vienna Austria Telephone: +43 (0) 502066-0 Facsimile: +43 (0) 502066-9100 E-mail: [email protected] Website: www.skz-moorestephens.at

Mag. Thomas Kallinger Dr. Manfred A. Schwarz MMag. Thomas Katzmayr Univ.Doz. Dr. Reinhard Schwarz Dr. Udo Schwarz Mag. Andreas Zwettler

International Liaison Dr. Manfred A. Schwarz and Tax: [email protected] Senior Tax Manager: MMag. Thomas Katzmayr [email protected]

MSVIE connect GmbH Wirtschaftsprüfung Steuerberatung VIENNA Kärntner Ring 5-7 A-1010 Vienna Austria Telephone: +43 (0) 502066-0 Facsimile: +43 (0) 502066-9100 E-mail: [email protected] Website: www.msvie.at

International Liaison Dr. Manfred A. Schwarz and Tax: [email protected]

Moore Stephens Kroiss & Partner Wirtschaftspruefung GmbH VIENNA Plankengasse 4 A-1010 Vienna Austria Telephone: +43 (0)1 5134120 Facsimile: +43 (0)1 5134120–18 E-mail: [email protected] Website: www.moorestephens-kroiss.at

Dr. Thomas Kroiss Mag. Veronika Cheauré

International Liaison Dr. Thomas Kroiss and Corporate Tax: [email protected] International Tax - Mag. Veronika Cheauré Personal: [email protected]

26 Austria (CONTINUED) GMT+1 A

FISCHER Steuerberatung GmbH VIENNA Kärntner Ring 5-7 A-1010 Vienna Austria Telephone: +43 (01) 877 39 00 Facsimile: +43 (01) 877 39 00 30 E-mail: [email protected] Website: www.moorestephens.at

International Liaison: Anita Fischer [email protected] International Tax: Dkfm. Jürgen Fischer [email protected]

Royal Wirtschaftsprüfung & Steuerberatung GmbH VIENNA Gudrunstrasse 141 A-1100 Vienna Austria Telephone: +43 (01) 602 51 51 Facsimile: +43 (01) 602 51 51 – 600 E-mail: [email protected] Website: www.royal.co.at

Dr. Ewald Schwarz

Moore Stephens Advisa Wirtschaftsprüfung GmbH GRAZ Neufeldweg 93 A-8010 Graz Austria Telephone: +43 (0) 316 427 428 – 0 Facsimile: +43 (0) 316 427 428 – 30 E-mail: [email protected] Website: www.moorestephens.at

Dr. Ulrike Kopp-Pichler MMag. Dr. Wolfgang Wesener

International Liaison: MMag. Dr. Wolfgang Wesener [email protected]

27 Austria (CONTINUED) GMT+1

Binder, Grossek & Partner Steuerberatungs- und Wirtschaftsprüfungs GmbH GRAZ Neufeldweg 93 A-8010 Graz Austria Telephone: +43 (0) 316-427-428 Facsimile: +43 (0) 316-427-428-230 E-mail: [email protected] Website: www.bgundp.com

Dr. Ulrike Kopp-Pichler Mag. Michael Binder MBA MMag. Dr. Wolfgang Wesener Mag. Christian Grossek Mag. Martin Rudolf Binder MBA

International Liaison: Mag. Michael Binder MBA [email protected] International Tax: Dr. Ulrike Kopp-Pichler [email protected]

Stauder Schuchter Kempf Wirtschaftsprüfungs- und Steuerberatungs GmbH INNSBRUCK Ing.-Etzel-Str. 17 6020 Innsbruck Austria Telephone: +43 (0) 512 908320 Facsimile: +43 (0) 512 908320 30 E-mail: [email protected] Website: www.stauder-schuchter-kempf.at

Mag. Wilfried Stauder Mag. Thomas Pichler Mag. Dr. Oliver Kempf MMag. Christian Müller Mag. Dr. Helmut Schuchter

International Liaison: Mag. Wilfried Stauder [email protected] International Tax: Mag. Dr. Oliver Kempf [email protected] International Tax: Mag. Thomas Pichler [email protected]

Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbH KLAGENFURT August-Jaksch-Strasse 2 A-9020 Klagenfurt Austria Telephone: +43 (0463) 59 25 00 Facsimile: +43 (0463) 59 25 00-10 E-mail: [email protected] Website: www.alpenadria-wp.at

Mag. Dr. Leopold Krassnig

28 Austria (CONTINUED) GMT+1 A

Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH LINZ Volksgartenstrasse 32 A-4020 Linz Austria Telephone: +43 (0) 502067-0 Facsimile: +43 (0) 502067-9100 E-mail: [email protected] Website: www.skz-moorestephens.at

Mag. Thomas Kallinger Dr. Manfred A. Schwarz MMag. Thomas Katzmayr Univ.Doz. Dr. Reinhard Schwarz Dr. Udo Schwarz Mag. Andreas Zwettler

International Liaison MMag. Thomas Katzmayr and Tax: [email protected]

Moore Stephens Salzburg GmbH Wirtschaftstreuhand- und Steuerberatungsgesellschaft SALZBURG Innsbrucker Bundesstrasse 126 A-5020 Salzburg Austria Telephone: +43 (0) 662 251500 Facsimile: +43 (0) 662 251500-500 E-mail: [email protected] Website: www.moorestephens-salzburg.at

Herbert Huber Patrick Vilsecker Alexander Wunderlich Stefan Farnleitner Peter Werner

International Liaison: Alexander Wunderlich [email protected] International Tax: Herbert Huber [email protected] International Tax: Patrick Vilsecker [email protected]

29 Austria (CONTINUED) GMT+1

Moore Stephens Interaudit Wirtschaftsprüfung GmbH SALZBURG Innsbrucker Bundestrasse 126 A-5020 Salzburg Austria Telephone: +43 662 251500 Facsimile: +43 662 251500-500 E-mail: [email protected] Website: www.moorestephens-salzburg.at

Herbert Huber Patrick Vilsecker Florian Eder Peter Werner Dr. Christine Eder-Wildpaner WP/ Stefan Farnleitner StB/RA Alexander Wunderlich

International Liaison: Alexander Wunderlich [email protected] International Tax - Herbert Huber Corporate: [email protected] International Tax - Patrick Vilsecker Personal: [email protected]

Office also in St. Pölten. Alternative website - interaudit.moorestephens.com

Inter Wirtschaftsprüfungs GmbH AMSTETTEN Wiener Straße 14 3300 Amstetten Austria Telephone: +43 (0) 7472 62417 Facsimile: +43 (0) 7472 633 22 E-mail: [email protected] Website: www.interwp.com

Mag. Renate Gallhofer

Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH STEYR Bahnhofstrasse 13 A-4400 Steyr Austria Telephone: +43 (0) 502 062-0 Facsimile: +43 (0) 502 062-9100 E-mail: [email protected] Website: www.skz-moorestephens.at

Mag. Thomas Kallinger Univ.Doz. Dr. Reinhard Schwarz MMag. Thomas Katzmayr Dr. Udo Schwarz Dr. Manfred A. Schwarz Mag. Andreas Zwettler

International Liaison Dr. Udo Schwarz and Tax: [email protected]

30 Austria (CONTINUED) GMT+1 A Moore Stephens Uniconsult B Wirtschaftstreuhand- und Steuerberatungsgesellschaft mbH WELS Edisonstrasse 2 A-4600 Wels Austria Telephone: +43 (07242) 666 18 Facsimile: +43 (07242) 666 18-15 E-mail: [email protected] Website: www.moorestephens-wels.at

Mag. Wolfgang Windischbauer StB

Azerbaijan GMT+4

Moore Stephens Azerbaijan Limited BAKU 13, Zeynalabidin Taghiyev str. Mailing Address 2rd floor MSA 171 Baku AZ1005 PO Box 450 Azerbaijan Weybridge Surrey KT13 9GB U.K. Telephone: +994 (12) 490 7747/48/49 Facsimile: +994 (12) 490 7750 E-mail: [email protected] Website: www.moorestephens.az

Hikmat F. Allahverdiyev

International Liaison: Hikmat F. Allahverdiyev [email protected]

Bahamas GMT-5

Moore Stephens Butler & Taylor NASSAU 15 Retirement Road Mailing Address Off Albury Lane P.O. Box N-7777 Shirley Street Nassau Nassau Bahamas Bahamas Telephone: +1 242 393 0224/7925 Facsimile: +1 242 393 7570 E-mail: [email protected] Website: www.butlerandtaylor.com

Dayrrl R. Butler Michael W. Taylor

International Liaison: Dayrrl R. Butler [email protected]

Telex - 20416 CONCORD

31 Bahrain GMT+3

Moore Stephens MANAMA 16th Floor Mailing Address Office No. 161 P.O. Box 10519 Bahrain Tower, Building 20 Manama 305 Al Khalifa Avenue Bahrain Manama 305 Kingdom of Bahrain Telephone: +973 17200 144 Facsimile: +973 17200 145 E-mail: [email protected]

Majeed M. Shaji

International Liaison: Madhu Mohan Nambiar [email protected]

Bangladesh GMT+6

M J Abedin & Co DHAKA National Plaza 3rd Floor 109 Bir Uttum C.R. Datta Road Dhaka 1205 Bangladesh Telephone: +880 (2) 8629771/9666508 Facsimile: +880 (2) 9675340 E-mail: [email protected] Website: www.mjabedin.com

M. J. Abedin Kamrul Abedin Hasan Mahmood Harun Mahmud Manzoor-ul Alam Hanif Mahmud

International Liaison: Hasan Mahmood [email protected] International Liaison: Harun Mahmud [email protected] International Tax: M. J. Abedin [email protected]

Alternative e-mail address: [email protected]

32 Belgium GMT+1 Moore Stephens Belgium B ANTWERP Schaliënstraat 3 B-2000 Antwerp Belgium Telephone: +32 (0) 3 210 91 50 Facsimile: +32 (0) 3 210 91 58 E-mail: [email protected] Website: www.moorestephens.be

Bart Verschelden Marc Marissen Bruno Van Bosstraeten Stijn Van Hout Johan Van Mieghem Bert Lutin Koen van Eupen Hans Cools

International Liaison: Frederik Berckmoes-Joos [email protected] International Tax - An Lettens Personal & Corporate: [email protected] International Audit Johan Van Mieghem Liaison: [email protected] Corporate Finance Kris Van Camp Liaison: [email protected]

Moore Stephens Belgium BRUSSELS BDC/Esplanade 1/96 B-1020 Brussels Belgium Telephone: +32 (0) 2 743 40 20 Facsimile: +32 (0) 2 743 40 29 E-mail: [email protected] Website: www.moorestephens.be

Peter Verschelden Frank Lehouck Frederik Berckmoes-Joos Frederic De Schutter Emiel De Smedt Toon Puissant Frank Huyberechts Bram Verstraeten Philippe Craninx Danny Achten Stijn Vermeulen Kris Van Camp Bjorn Van Damme

International Liaison: Frederik Berckmoes-Joos [email protected] International Tax - An Lettens Personal & Corporate: [email protected] International Audit Wim Rutsaert Liaison: [email protected]

33 Belgium (CONTINUED) GMT+1

Moore Stephens Belgium GHENT Deinsesteenweg 114 B-9031 Ghent (Drongen) Belgium Telephone: +32 (0)9 221 38 83 Facsimile: +32 (0)9 221 58 38 E-mail: [email protected] Website: www.moorestephens.be

Nathalie Maes Luc De Muynck Wendy Van der Biest Dirk Roelens Koen Van Dorpe Johan Carton Geert Van Peteghem

International Liaison: Frederik Berckmoes-Joos [email protected] International Tax - An Lettens Personal & Corporate: [email protected] International Audit Wim Rutsaert Liaison: [email protected]

Moore Stephens Belgium HASSELT Ilgatlaan 21 B-3500 Hasselt Belgium Telephone: +32 (0)3 210 91 50 Facsimile: +32 (0)3 210 91 58 E-mail: [email protected] Website: www.moorestephens.be

Bart Engelen

International Liaison: Frederik Berckmoes-Joos [email protected]

Belize GMT-6

Moore Stephens Magaña LLP BELIZE CITY 3½ Miles Phillip S.W. Goldson Mailing Address Highway P.O. Box 1922 New Horizon Building Belize City Belize City Belize Belize Telephone: +501 223-2144 Facsimile: +501 223-2143 E-mail: [email protected] Website: http://belize.moorestephens.com

Reynaldo Magaña Omar Magaña

International Liaison Reynaldo Magaña and Tax: [email protected]

34 Bermuda GMT-4 Moore Stephens Bermuda LP B HAMILTON Wessex House 5th Floor 45 Reid Street Hamilton HM12 Bermuda Telephone: +1 441 295-3585 Facsimile: +1 441 295-6101 E-mail: [email protected] / [email protected]

Claudio Satasi Linda Longworth

Moore Stephens & Butterfield HAMILTON #2 Reid Street Mailing Address Hamilton HM11 P.O. Box HM 2278 Bermuda Hamilton HM JX Bermuda Telephone: +1 441 295-4800 Facsimile: +1 441 296-6717 E-mail: [email protected] Website: www.moorestephens.bm

Richard Moore Simon Gallagher Ronald Simmons Michael Butler

International Liaison: Ronald Simmons [email protected]

Hamilton Trust Company Limited International Managers Bermuda Limited HAMILTON Wessex House Mailing Address 5th Floor Suite 616 45 Reid Street 48 Par-La-Ville Road Hamilton HM12 Hamilton HM11 Bermuda Bermuda Telephone: +1 441 295-6815 Facsimile: +1 441 295-6101 E-mail: [email protected] Website: www.htcl.bm

Linda Longworth (Managing Rebecca De Couto (Trust Director) Manager) Claudio Satasi (Director - Accounting)

35 Bolivia GMT-4

Moore Stephens Ratio Consulting S.A. SANTA CRUZ DE LA SIERRA Av. San Martin esq. Hugo Wast Mailing Address Piso 4 P.O. Box 1647 Equipetrol Santa Cruz de la Sierra Santa Cruz de la Sierra Bolivia Bolivia Telephone: +591 (3) 342 7921 Facsimile: +591 (3) 342 7927 E-mail: [email protected] Website: www.msratio.com

Rodo Suxo Rosario Molina Santiago Pimentel Yhalmar Abuawad Arturo Fortún

International Liaison Arturo Fortún and Tax: [email protected]

Moore Stephens Valdivia & Asociados LA PAZ 2248, Jauregui street between F. Guachalla and R. Gutierrez st., 8th Floor La Paz Bolivia Telephone: +591 (2) 2444496 / 2911571 E-mail: [email protected] Website: http://bolivia.moorestephens.com/

David Valdivia Peralta Freddy Landivar Nelly Coria

International Liaison: David Valdivia Peralta [email protected] International Tax - Nelly Coria Personal: [email protected]

Brazil GMT-3.5

Moore Stephens Brazil (Executive Office) SÃO PAULO Rua Laplace 96 – 10th Floor 04622-000 – São Paulo – SP Brazil Telephone: +55 (11) 5561 2230 Facsimile: +55 (11) 5531 6007 E-mail: [email protected] Website: www.moorestephens.com.br

Ruy Gomes da Silva Filho Hélio Eiji Yamasaki (Executive Director) Hélio Mazzi Júnior Edison Pereira Lima

36 Brazil (CONTINUED) GMT-3.5 Moore Stephens Consulting News Auditores Independentes B Auditing, Tax and Management Consultancy Office BELO HORIZONTE Av. Contorno, 4023 Conj. 401/406 São Lucas 30110-021 Belo Horizonte (MG) Brazil Telephone: +55 31 3284 8955 Facsimile: +55 31 3284 8903 E-mail: [email protected] Website: www.moorestephens.com.br

Adelmo de Oliveira Marcus Lindgren Ruy Gomes da Silva Filho Gustavo Santos Sobrinho Marcelo Modesto Costa Valéria Medina Gomes dos Santos Pedro Batista Feliciano

International Liaison Ruy Gomes da Silva Filho and Tax: [email protected] International Liaison: Adelmo de Oliveira [email protected]

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax & Management Consultancy Offices CAMPINAS Rua Barão de Jaguara, 1.481 - Cj. 202/204 - Centro - CEP 13015-910 - Campinas - SP Brazil Telephone: +55 (10) 3367 2535 E-mail: [email protected] Website: www.moorestephens.com.br

Edison Pereira Lima Sérgio Lucchesi Filho Samuel Akira Oyadomari

International Liaison: Sérgio Lucchesi Filho [email protected]

37 Brazil (CONTINUED) GMT-3.5

Moore Stephens Auditores E Consultores Auditing and Tax CURITIBA Rua Tenente Brigadeiro Francisco de Assis Corrêa de Mello, 459 Jardim das Américas 81540-210 - Curitiba - PR Brazil Telephone: +55 (41) 3016-8871 E-mail: [email protected] Website: www.moorestephens.com.br

José Boeing Paulo Roberto Cardoso Luiz Gibur Júnior Paulo Cirilo dos Santos Neto

International Liaison: Paulo Cirilo dos Santos Neto [email protected] International Liaison Paulo Roberto Cardoso and Tax: [email protected]

Moore Stephens Auditores E Consultores Ausiting, Tax & Management Consultancy Offices FLORIANÓPOLIS Rua Dr. Heitor Blum, 310, Sala 803 bairro Estreito 88075-110, Florianópolis - Santa Catarina Brazil Telephone: +55 (48) 3039 0055 E-mail: [email protected] Website: www.moorestephens.com.br

Hélio Eiji Yamasaki Rogério Nunes Luiz W. Jung

International Liaison: Luiz W. Jung [email protected]

Moore Stephens Controller Auditores S/S Auditing, Accounting, Tax FORTALEZA Rua Monsenhor Bruno 1600 – Aldeota 60.115.-191 – Fortaleza – CE Brazil Telephone: +55 (85) 3208-2700 Facsimile: +55 (85) 3208-2731 E-mail: [email protected] Website: www.moorestephens.com.br

Francisco Moisés de Almeida Sabrina Cavalcante Coehlo Gomes Sílvia Solange Marinho Pinto Robinson P. Castro e Silva

International Liaison: Robinson P. Castro e Silva [email protected]

38 Brazil (CONTINUED) GMT-3.5 Moore Stephens Auditores E Consultores B Auditing, Accounting, Tax & Management Consultancy Offices JOINVILLE Av. Juscelino Kubitscheck 410 - bloco B Sala 808 89201 – 906 – Joinville – Santa Catarina Brazil Telephone: +55 (47) 3422 6474 E-mail: [email protected] Website: www.moorestephens.com.br

Daniel José dos Santos Mário da Silva Hélio Eiji Yamasaki Moacir Lucindo Jamir Vlademar da Silva Rogério Nunes José Alexandre Simão Tatiana Cristina Vieira Luiz W. Jung Klettenberg Tatiane Brodbeck

International Liaison: Luiz W. Jung [email protected]

Moore Stephens Prime Auditores E Consultores S/S PORTO ALEGRE Cristóvão Colombo Avenue 3084 – Suit 707 – Higienópolis 90560-002 – Porto Alegre/RS Brazil Telephone: +55 (51) 3342-1003 E-mail: [email protected] Website: www.msbrasil.com.br

Jarbas Lima da Silva Roberto Augusto Ayub Rafael da Costa Pizzato Vladimir Barcellos Bidniuk

International Liaison: Jarbas Lima da Silva [email protected]

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax & Management Consultancy Offices RIBEIRÃO PRETO Rua Miton José Robusti 75 -15º andar - Jardim Botânico Ribeirão Preto – SP CEP 14012-613 Brazil Telephone: +55 (16) 3019 7900 Facsimile: +55 (16) 3019 7900 E-mail: [email protected] Website: www.moorestephens.com.br

Hélio Mazzi Júnior Marco Antônio Olivio Palos Hildebrando Camargo Ricardo Aurélio Rissi

International Liaison: Hélio Mazzi Júnior [email protected]

39 Brazil (CONTINUED) GMT-3.5

Moore Stephens Auditores E Consultores Auditing, Tax and Management Consultancy Offices RIO DE JANEIRO Avenida Presidente Vargas, 290 - 6º andar - 20091-060 - Rio de Janeiro - RJ Brazil Telephone: +55 (21) 3553 2801 E-mail: [email protected] Website: www.moorestephens.com.br

Luiz Sallé Karam Carlos Atushi Nakamuta Sérgio Lucchesi Filho Luiz Fernando Nóbrega Edison Pereira Lima Eloi de Siqueira Samuel Akira Oyadomari

International Liaison: Luiz Sallé Karam (São Paulo) [email protected] International Liaison: Sérgio Lucchesi Filho (São Paulo) [email protected]

Moore Stephens Auditores E Consultores Auditing, Accounting, Tax & Management Consultancy Offices SÃO PAULO Rua Laplace 96 – 10th Floor – Brooklin 04622-000 – São Paulo - SP Brazil Telephone: +55 (11) 5561 2230 Facsimile: +55 (11) 5531 6007 E-mail: [email protected] Website: www.moorestephens.com.br

Sérgio Lucchesi Filho Luiz Fernando Nóbrega Edison Pereira Lima Luiz Sallé Karam Samuel Akira Oyadomari Eloi de Siqueira Carlos Atushi Nakamuta

International Liaison: Sérgio Lucchesi Filho [email protected]

40 British Virgin Islands GMT-4 Moore Stephens B TORTOLA P.O. Box 3186 Palm Grove House Wickhams Cay l Road Town Tortola British Virgin Islands Telephone: +1 284 494-3503 Facsimile: +1 284 494-3592 E-mail: [email protected]

International Liaison: Nichola Dunkley [email protected]

Moore Stephens International Services (BVI) Ltd TORTOLA Palm Grove House P. O. Box 3186 Wickhams Cay l Road Town Tortola British Virgin Islands Telephone: +1 284 494-3503 Facsimile: +1 284 494-3592 E-mail: [email protected]

Nichola Dunkley

International Liaison: Nichola Dunkley [email protected]

Bulgaria GMT+2

Moore Stephens Bulgaria - Audit OOD SOFIA 10 Lege Str. Floor 6 Sofia 1000 Bulgaria Telephone: +359 (2) 987 53 80 Facsimile: +359 (2) 987 53 81 E-mail: [email protected] Website: www.msaudit.com

Stefan Nenov Sonia Doikova Ivan Simov

International Liaison: Stefan Nenov [email protected] International Liaison: Sonia Doikova [email protected] International Liaison Ivan Simov and Tax: [email protected]

41 Burundi GMT+2

Moore Stephens IFI SPRL BUJUMBURA

Tim Woodward Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

Cambodia GMT+7

Please see the correspondent firm listing

Canada GMT-3.5/8

Mowbrey Gil LLP Chartered Accountants & Business Advisors EDMONTON 2300 CN Tower 10004 104 Avenue Edmonton Alberta T5J 0K1 Canada Telephone: +1 (780) 461 3800 Facsimile: +1 (780) 462 4536 Website: www.mowbreygil.com

Morris B. Draper Chris Jurkschat Richard A. Gil Andrew Dey Gregory T. Mowbrey Gordon Hathorn Gary B. Nathan

International Liaison: Gregory T. Mowbrey [email protected] International Tax: Richard A. Gil [email protected]

42 Canada (CONTINUED) GMT-3.5/8 Demers Beaulne LLP B MONTREAL 1800, av. McGill College, suite 600 C Montreal Quebec H3A 3J6 Canada Telephone: +1 514 878 9631 Facsimile: +1 514 874 0319 E-mail: [email protected] Website: www.demersbeaulne.com

Robert St-Aubin Jean-Luc Frechétte Dominique Tran Michel Hamelin Patrick Beaudet André Hébert Natalie Beaudoin Stéphane Lachance Stéphane Beaulieu Dino Masciotra Paul Beauvais Stephan Morin Francys Brown Marie-Claude Péthel Chantal Couture Marcel Roy Gerry De Luca Alain St-Laurent Gil Demers François Touchette Martin Fagnan Nicole Vaudreuil Liliane Fortier

International Liaison: Robert St-Aubin [email protected] International Liaison Dominique Tran (Europe, Asia): [email protected] International Tax: Gerry De Luca [email protected]

Dale Matheson Carr-Hilton Labonte LLP PORT COQUITLAM Suite 700-2755 Lougheed Highway Port Coquitlam British Columbia V3B 5Y9 Canada Telephone: +1 (604) 941 8266 Facsimile: +1 (604) 941 0971 Website: www.dmcl.ca

Fraser G. Ross Kevin Isomura Brian A. Shaw Brian M. Legge

International Liaison: Fraser G. Ross [email protected] International Tax: Kenneth P. Chong [email protected] International Tax: Donald L. Furney [email protected]

43 Canada (CONTINUED) GMT-3.5/8

Dale Matheson Carr-Hilton Labonte LLP SURREY Suite 200 - 1688 152 Street Surrey British Colombia V4A 4N2 Canada Telephone: +1 (604) 531 1154 Facsimile: +1 (604) 538 2613 Website: www.dmcl.ca

Michael K. Braun Harjit S. Sandhu Peter J. Donaldson

International Liaison: Peter J. Donaldson [email protected] International Tax: Kenneth P. Chong [email protected] International Tax: Donald L. Furney [email protected]

Segal LLP TORONTO 2005 Sheppard Ave E. Suite 500 Toronto Ontario M2J 5B4 Canada Telephone: +1 (416) 391 4499 Facsimile: +1 (416) 391 3280 E-mail: [email protected] Website: www.segalllp.com

Larry Citrullo A. Harold Garfinkle Leslie Nevsky Eli Gembom John Cleveland-Iliffe Elliott Kosher Michael Barry Daren Dan Natale Michael Dennis Andrew Shalit

International Liaison: Dan Natale [email protected] International Liaison: Leslie Nevsky [email protected] International Tax: Andrew Shalit [email protected]

44 Canada (CONTINUED) GMT-3.5/8

Dale Matheson Carr-Hilton Labonte LLP VANCOUVER Suites 1500, 1680 & 1700 C 1140 West Pender Street Vancouver British Columbia V6E 4G1 Canada Telephone: +1 (604) 687 4747 Facsimile: +1 (604) 689 2778 Website: www.dmcl.ca

Brad Allen Barry S. Hartley Robert J. Burkart Reginald J. LaBonte Kenneth P. Chong Robert J. Matheson Alvin F. Dale Rakesh I. Patel Donald L. Furney Lorraine Rinfret David J. Goertz Brad A. Robin Matthew Gosden Kevin Isomura

International Liaison: Robert J. Burkart [email protected] International Tax: Kenneth P. Chong [email protected] International Tax: Donald L. Furney [email protected]

Cayman Islands GMT-5

Moore Stephens Cayman Ltd GEORGE TOWN 10 Market St., Suite 6 Camana Bay, PO Box 30900 Grand Cayman KY1-1204 Cayman Islands Telephone: +1 (345) 936 9900 E-mail: [email protected] Website: https://cayman.moorestephens.com

David Walker Candice Czeremuszkin

International Liaison: David Walker [email protected]

Channel Islands GMT

See Guernsey and Jersey

45 Chile GMT-4

Moore Stephens Auditores Consultores Ltda. SANTIAGO Monjitas 527 Oficina 1101 Santiago P.C. 8320070 Chile Telephone: +56 (2) 224768000 Facsimile: +56 (2) 224427714 E-mail: [email protected] Website: www.moorestephens.cl

Víctor Aguayo Henríquez Jorge Astudillo Lopez

International Liaison: Víctor Aguayo Henríquez [email protected]

China GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 BEIJING Bejing (Head Office) 12th Floor, Building 7 16 Xi Si Huan Zhong Road Haidian District Beijing 100039 The People’s Republic of China Telephone: +86 (10) 5835 0001 Facsimile: +86 (10) 5835 0006 E-mail: [email protected] Website: www.dahua-cpa.com

LIANG Chun (Chief Partner)

Moore Stephens Da Hua has 129 partners working across its Beijing Head office and 26 Branch offices.

International Liaison: Ms. LI Gaolei [email protected] International Business ZHOU Long (Joe) Liaison: [email protected] International Business Ms. ZHANG Yan Liaison: [email protected] International Business Dr. ZHANG Zhuoqi (Miracle) CPA Liaison: [email protected]

All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is the first point of contact for all enquiries.

46 China (CONTINUED) GMT+8

Moore Stephens CPA Limited HONG KONG 801-806 Silvercord C Tower 1 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: +852 2375 3180 Facsimile: +852 2375 3828 E-mail: [email protected] Website: www.moorestephens.com.hk

Helen Hoi Lin Tang Joanne Y.M. Hung Rudolf K.M. Leung Amos W.Y. Li Michelle Chu Leo S.K. Cheung Ida Y.M. Law Map Leung Anthony K.K. Chan

International Liaison Helen Hoi Lin Tang and Tax: [email protected] International Tax: Winnie W.Y. Tsui [email protected]

Moore Stephens DaHua (Taiwan) CPAs TAIPEI 1603, 16F 88 Zhongxiao East Road Section 2 Taipei 100 Taiwan Telephone: +886 (2) 2321-7666 Facsimile: +886 (2) 2394-0189 E-mail: [email protected] Website: www.msdahua.com

Andrea Kuo Jessie Young Ian Yang

International Liaison: Andrea Kuo [email protected]

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 SHENZHEN BRANCH 11th Floor, B Block, Union Square, 5022 Binhe Road, Futian District, Shenzhen, Guangdong 518033 The People’s Republic of China Telephone: +86 755 8290 0952 Facsimile: +86 755 8290 0965

47 China (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 SHANGHAI BRANCH 10th/F, Guang Ming Plaza 2 Jin Ling Dong Road Huang Pu District Shanghai 200002 The People’s Republic of China Telephone: +86 21 6323 8588 Facsimile: +86 21 6323 8505

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHANGCHUN BRANCH 805, Building 1, World Trade Center 2188 Sheng Tai Da Road Jingyue District, Changchun Jilin, 130000 The People’s Republic of China Telephone: +86 431 8858 0361 Facsimile: +86 431 8858 0361

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHANGSHA BRANCH 15th/F, Building 3 Yuxi Internation 499 Ying Xin Road Yuhua District, Changsha Hunan, 410007 The People’s Republic of China Telephone: +86 731 8441 5822 Facsimile: +86 731 8229 7769

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHENGDU BRANCH 3101-3012, Xinzhongtai International Building 88 Shu Jin Road Gaoxin District, Chengdu Sichuan, 610041 The People’s Republic of China Telephone: +86 28 8322 7092 Facsimile: +86 28 8322 7087

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHONGQING BRANCH 7-1, 55 Huang Shan Road Yubei District Chongqing, 401121 The People’s Republic of China Telephone: +86 23 6775 8300 Facsimile: +86 23 6775 8338

48 China (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 DALIAN BRANCH C 24th/F You Dian Wan Ke Plaza 67 Tong Xing Street Zhong Shan District Dalian 116001 People’s Republic of China Telephone: +86 411 8281 9300 Facsimile: +86 411 8281 3033

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 FUJIAN BRANCH A 16th/F, Zhong Wai Yun Building 1032 Xia He Road Siming District, Xiamen Fujian, 361004 The People’s Republic of China Telephone: +86 592 516 5409 Facsimile: +86 592 592 580 4811

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 GUANGZHOU BRANCH A1 7th Floor Everbright Bank Plaza 689 Tian He Bei Road Tian He District, Guangzhou Guangdong, 510635, P.R. China Telephone: +86 20 3873 0381 Facsimile: +86 20 3873 0375

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 GUIYANG 13th/F, 2-1 Unit, 2nd Building Hua Guo Yuan Business Center Nanming District Guiyang, 550002 The People’s Republic of China Telephone: +86 851 8596 6148

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HAIKOU BRANCH 3101/3102, Xin Da Business Plaza 48 Guo Mao Avenue Haikou Hainan, 570125 The People’s Republic of China Telephone: +86 898 6353 0039 Facsimile: +86 898 6850 3080

49 China (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HANGZHOU BRANCH 11th/F, Wan Bang Building 636 Qianchao Road Hangzhou Zhejiang, 310007 The People’s Republic of China Telephone: +86 571 8521 5005 Facsimile: +86 571 8521 5010

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HEFEI BRANCH B5 Floor, Golden Block Tuo Ji City Plaza Gaoxin District, Hefei Anhui, 230088 The People’s Republic of China Telephone: +86 551 6283 7311 Facsimile: +86 551 6283 6400

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HOHEHOT BRANCH 4th Floor, Kuai Ji Shi Building 41 Da Xue Xi Road Hohhot Inner Mongolia, 010020 The People’s Republic of China Telephone: +86 471 629 7239 Facsimile: +86 471 629 7240

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 JINAN BRANCH 6th/F, Libao Building Qilu Normal University Jinan, Shandong, 250013 The People’s Republic of China The People’s Republic of China Telephone: +86 531 6995 4738 Facsimile: +86 531 6995 4738

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 KUNMING BRANCH 7th/F, A8 Building Guangfu Town 229 Qian Fu Road, Xishan District Kunming, Yunnan, 650228 The People’s Republic of China Telephone: +86 871 6395 5269 Facsimile: +86 871 6823 5269

50 China (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 LHASA C 3rd/F, Investment Building Ge Sang Road Economic and Technological Development Zone Lhasa, Tibet, 85000 The People’s Republic of China

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 NANCHANG BRANCH 5th/F, Feng Yuan Hui Zhan Center 188 Huo Ju Street Gao Xin Kai Fa District Nanchang Jiangxi, 330096 The People’s Republic of China Telephone: +86 791 8857 5791 Facsimile: +86 791 8857 5792

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 NANJING BRANCH 26th/F, Jin Cheng Building 216 Long Pan Zhong Road Qinhuai District Nanjing Jiangsu, 210001 The People’s Republic of China Telephone: +86 25 8319 3150 Facsimile: +86 25 8319 3150

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 SHENYANG BRANCH 7th/F, Chan Quan Jiao Yi Plaza 328 Feng Tian Street Shen He District Shenyang Liaoning, 110013 The People’s Republic of China Telephone: +86 24 2256 6123 Facsimile: +86 24 3109 1505

51 China (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 SUZHOU BRANCH 1006, Xing Hai Plaza 198 Xing Hai Street Suzhou Industrial Park Suzhou Jiangsu, 215021 The People’s Republic of China Telephone: +86 512 6515 1955 Facsimile: +86 512 6533 4428

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 TAIYUAN BRANCH 6th/F, Gao Xin Dong Li Gang 226 Chang Zhi Road Gao Xin District Taiyuan Shanxi, 030006 The People’s Republic of China Telephone: +86 351 833 0658 Facsimile: +86 351 833 0658

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 WUHAN BRANCH 17th/F, Don Xin Capital Building 227 Zhong Bei Road Wuchang District Wuhan, Hubei, 430077 The People’s Republic of China Telephone: +86 27 8730 7888 Facsimile: +86 27 8730 6988

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 XIAN BRANCH 13th Floor, Tang Yan International Center 3 Tang Yan Road Gao Xin District Xian Shanxi, 710075 The People’s Republic of China Telephone: +86 29 8834 7908 Facsimile: +86 29 8834 7818

52 China (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 XINJIANG BRANCH C 6th/F, Tianji Building 90 Jie Fang Bei Road Tianshan District Urumqi, 830002 The People’s Republic of China Telephone: +86 991 882 0029 Facsimile: +86 991 261 0235

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 ZHENGZHOU BRANCH 16th/F, Tower B, Qi Hang Plaza 1 Gang Wan Road, Hang Hai Dong Road Cheng Guan District Zhenzhou Henan, 450009 The People’s Republic of China Telephone: +86 371 6022 8172 Facsimile: +86 371 6022 8170

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 ZHUHAI BRANCH 16 Xiang Zhou Kang Ning Road Zhuhai Guangdong 519000 The People’s Republic of China Telephone: +86 756 211 4788 Facsimile: +86 756 221 7643

53 China (CONTINUED) GMT+8

Beijing Xinghua Certified Public Accountants BEIJING 22nd Floor North Ring Centre 18 Yu Min Road, Xicheng District Beijing 100029 The People’s Republic of China Telephone: +86 (10) 8225 0666 Facsimile: +86 (10) 8225 0851 E-mail: [email protected] Website: www.xhcpas.com

WANG Quan Zhou SUN Jian Ms. HU Yi HAN Jingli CHEN Shenghua WANG Wei TAN Hongxu LIAO Jianbo WU Yixin ZOU Zhiwen

Beijing Xinghua has a further 38 partners working across its Beijing Head Office and 14 Branch offices.

International Liaison: CHEN Shenghua [email protected] International Tax: LIAO Jianbo [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.

Branch offices:

1. Changsha 2. Chengdu 3. Guangzhou 4. Guiyang 5. Harbin 6. Hefei 7. Jilin 8. Jinan 9. Shanghai Municipality 10. Shenzhen 11. Shijiazhuang 12. Wuhan 13. Xiamen 14. Xi’an

54 China (CONTINUED) GMT+8

Moore Stephens Global Link Ltd Non Accounting Business SHANGHAI C A1913-14 The Place 200051 No. 100 Zun Yi Road Chang Ning District Shanghai The People’s Republic of China Telephone: +86 (21) 6237 2690/2691/2880 Facsimile: +86 (21) 6237 0272 E-mail: [email protected] Website: www.msgl.net

Enrique Bechis

International Liaison: Enrique Bechis [email protected]

Non Accounting Business - assisting foreign companies in their business development in P.R. China: partner seeking, suppliers development, distribution chains, quality control, Export-Import solutions.

Colombia GMT-5

Moore Stephens Advisors BOGOTA Carrera 9 No. 80-15 of 201 Bogotá Colombia Telephone: +57 (1) 489 7161 / (1) 255 7527 Facsimile: +57 (1) 489 7161 Ext 107 E-mail: [email protected] Website: http://colombia.moorestephens.com

Edgard Pérez Nayivi Lozano Yvonne Reyna Luis Enrique Olaya Carlos E. Acosta

International Liaison: Edgard Pérez [email protected] International Tax: Nayivi Lozano [email protected]

Moore Stephens Scai S.A. MEDELLIN BRANCH Calle 29 # 41-105 of 501 Medellin Colombia Telephone: +57 (4) 5204851 E-mail: [email protected] Website: http://colombia.moorestephens.com

55 Congo (DRC) GMT+1

Moore Stephens IFI SARL KINSHASA

Tim Woodward Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

Cook Islands GMT-10

Services available through Moore Stephens Hong Kong

Costa Rica GMT-6

Servicios Profesionales MS Costa Rica S.A. SAN JOSÉ Ofiplaza del Este, Torre B Segundo Piso, Oficina 8 Barrio Escalante San José Costa Rica Telephone: +506 2253-5097 Facsimile: +506 2224-1332 E-mail: [email protected] Website: www.moorestephenscr.com

Francisco Ovares Ruth Zárate Valverde José Antonio Saborio Carrillo José Becerra Muñoz

International Liaison Francisco Ovares and Tax: [email protected]

Croatia GMT+1

Moore Stephens Revidens Croatia VARAŽDIN 87 Zagrebačka 42000 Varaždin Croatia Telephone: +385 (42) 240 004/240 005 Facsimile: +385 (42) 240 006 E-mail: [email protected] Website: http://revidens.moorestephens.com/Home. aspx

Zlatko Hrženjak Zinka Novak Bruno Bešvir Petar Dvorski

International Liaison Zlatko Hrženjak and Tax: [email protected] International Liaison: Petar Dvorski [email protected]

56 Croatia (CONTINUED) GMT+1

Moore Stephens Audit Zagreb ZAGREB Radnička cesta 54 C Zagreb Croatia Telephone: +385 (1) 36 67 994 Facsimile: +385 (1) 36 67 997 E-mail: [email protected] Website: http://zagreb.moorestephens.com/en/ Home.aspx

Marijana Pranjić

International Liaison: Marijana Pranjić [email protected] International Liaison Darko Karić and Tax: [email protected]

Cyprus GMT+2

Moore Stephens NICOSIA Iris Tower Mailing Address 6th Floor P.O. Box 24656 Corner of Arch. Makarios III 1302 Nicosia Avenue & 2, Agapinoros Street Cyprus 1076 Nicosia Cyprus Telephone: +357 (22) 717777 Facsimile: +357 (22) 717766 E-mail: [email protected] Website: www.mscyprus.com

George Stylianou Brigid Chrysostomou Constantinos Schizas Yiannis Soteriou

International Liaison: George Stylianou [email protected]

Moore Stephens (Limassol) Limited LIMASSOL Ariel Corner Mailing Address 1st Floor P.O. Box 57528 Office 102 3316 Limassol 196 Makarios Avenue Cyprus 3030 Limassol Cyprus Telephone: +357 (25) 820280 Facsimile: +357 (25) 344237 E-mail: [email protected] Website: www.moorestephens.com.cy

Christos Christodoulou Christos Tsissios

International Liaison: Christos Christodoulou [email protected]

57 Czech Republic GMT+1

Moore Stephens, s.r.o. BRNO Řípská 1464/11D Brno 627 00 Czech Republic Telephone: +420 515 915 150 Facsimile: +420 515 915 151 E-mail: [email protected] Website: www.moorestephens.cz

Tomáš Klíma Igor Pantůček Roman Kytlica

International Liaison: Roman Kytlica [email protected] International Tax: Tomáš Klíma [email protected]

Moore Stephens, s.r.o. ČESKÉ BUDĚJOVICE Okružní 627 370 01 České Budějovice Czech Republic Telephone: +420 606 656 009 E-mail: [email protected] Website: www.moorestephens.cz

Martin Tuček

International Liaison: Miroslav Jandečka [email protected] International Tax: Martin Tuček [email protected]

Moore Stephens, s.r.o. DOMAŽLICE Prokopa Velikého 572 344 01 Domažlice Czech Republic Telephone: +420 379 733 511 Facsimile: +420 379 733 512 E-mail: [email protected] Website: www.moorestephens.cz

Miroslav Jandečka Jitka Fanturová Jiří Jandečka Vĕra Jankovcová

International Liaison: Miroslav Jandečka [email protected] International Tax: Vĕra Jankovcová [email protected]

58 Czech Republic (CONTINUED) GMT+1

Moore Stephens, s.r.o. JINDŘICHŮV HRADEC Pravdova 1113 C 377 01 Jindřichův Hradec Czech Republic Telephone: +420 606 656 009 E-mail: [email protected] Website: www.mooresteophens.cz

Martin Tuček

International Liaison: Miroslav Jandečka [email protected] International Tax: Martin Tuček [email protected]

Moore Stephens, s.r.o. PILSEN Na Šachtě 391 330 21 Líně Czech Republic Telephone: +420 377 360 111 Facsimile: +420 377 360 112 E-mail: [email protected] Website: www.moorestephens.cz

Miroslav Jandečka Michal Daňsa

International Liaison: Miroslav Jandečka [email protected] International Tax: Michal Daňsa [email protected]

Moore Stephens, s.r.o. PRAGUE Nádražní 344/23 150 00 Prague 5 Czech Republic Telephone: +420 255 708 311 Facsimile: +420 255 708 312 E-mail: [email protected] Website: www.moorestephens.cz

Martin Tuček Jitka Fanturová Miroslav Jandečka Vĕra Jankovcová Jiří Jandečka Jiří Liberda Michal Daňsa Robert Jurka

International Liaison: Jiří Liberda [email protected] International Tax: Robert Jurka [email protected]

59 Denmark GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab (Administration Office) COPENHAGEN Lersø Parkallé 112 DK-2100 Copenhagen Ø Denmark Telephone: +45 39 29 08 00 Facsimile: +45 39 29 30 88 E-mail: [email protected] Website: www.moorestephens.dk

Henrik Paaske

International Liaison: Henrik Paaske [email protected] International Tax: Ebbe Melchior [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Buus Jensen Statsautoriserede revisorer COPENHAGEN Lersø Parkallé 112 DK-2100 Copenhagen Ø Denmark Telephone: +45 39 29 08 00 Facsimile: +45 39 29 30 88 E-mail: [email protected] Website: www.moorestephens.dk

Henrik Paaske Christoffer Jensen Søren Tholle Michael Markussen Arne Sørensen Ulrik Nørskov Lotte Nørskov

International Liaison: Henrik Paaske [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab THISTED Thyparken 10 DK-7700 Thisted Denmark Telephone: +45 97 91 11 11 Facsimile: +45 97 91 05 71 E-mail: [email protected] Website: www.moorestephens.dk

Niels Brandt Tom Hedegaard-Kristensen Stig Enevoldsen Tage Gamborg Holm

International Liaison: Uffe Nikolajsen [email protected]

60 Denmark (CONTINUED) GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab COPENHAGEN D Ved Vesterport 6, 5. DK-1612 Copenhagen V Denmark Telephone: +45 33 93 22 33 Facsimile: +45 33 93 22 23 E-mail: [email protected] Website: www.moorestephens.dk

Peter Arent Benkjer Søren Christensen Uffe Nikolajsen

International Liaison: Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab HANSTHOLM Bytorvet 34 DK-7730 Hanstholm Denmark Telephone: +45 97 96 10 55 Facsimile: +45 97 96 25 43 E-mail: [email protected] Website: www.moorestephens.dk

Jens Kristian Yde Lennart Mouritzen Tage Gamborg Holm

International Liaison: Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab HURUP Møllevænget 17 DK-7760 Hurup Denmark Telephone: +45 97 95 18 22 Facsimile: +45 97 95 26 80 E-mail: [email protected] Website: www.moorestephens.dk

Jens Kristian Yde Stig Enevoldsen Tom Hedegaard-Kristensen

International Liaison: Uffe Nikolajsen [email protected]

61 Denmark (CONTINUED) GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab NYKØBING MORS Limfjordsvej 42 DK-7900 Nykøbing Mors Denmark Telephone: +45 97 72 32 44 E-mail: [email protected] Website: www.moorestephens.dk

Søren Yde Flemming Hansen

International Liaison: Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab FJERRITSLEV Borups Allé 3 DK-9690 Fjerritslev Denmark Telephone: +45 96 50 02 00 Facsimile: +45 96 50 02 09 E-mail: [email protected] Website: www.moorestephens.dk

Lennart Mouritzen Dan Hinnerup Søren Beer Møller

International Liaison: Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab SKIVE Frugtparken 3 DK-7800 Skive Denmark Telephone: +45 96 83 33 33 Facsimile: +45 96 83 33 30 E-mail: [email protected] Website: www.moorestephens.dk

Per Bonnevie Johnny Østergaard Jensen

International Liaison: Uffe Nikolajsen [email protected]

62 Denmark (CONTINUED) GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab AARHUS D Søren Frichs Vej 36 L DK-8230 Aabyhoej Denmark Telephone: +45 87 40 60 00 Facsimile: +45 87 40 60 01 E-mail: [email protected] Website: www.moorestephens.dk

Tina Lene Pedersen Preben Dunker Erik Dahl Stefan Christiansen

International Liaison: Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab BRANDT Statsautoriseret Revisionspartnerselskab KOLDING Birkemose Allé 27, st. DK-6000 Kolding Denmark Telephone: +45 76 34 40 00 Facsimile: +45 76 34 40 01 E-mail: [email protected] Website: www.moorestephens.dk

Jan Knudsen Konrad Jensen-Dahm Malene Mogensen

International Liaison: Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab BRANDT Statsautoriseret Revisionspartnerselskab FREDERICIA Ryes Plads Prinsessegade 60 DK-7000 Fredericia Denmark Telephone: +45 76 34 40 05 Facsimile: +45 75 93 22 63 E-mail: [email protected] Website: www.moorestephens.dk

Carsten Pedersen Søren Fricke

International Liaison: Uffe Nikolajsen [email protected]

63 Denmark (CONTINUED) GMT+1

Moore Stephens Denmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab ESBJERG Skolegade 85, 2 DK-6700 Esbjerg Denmark Telephone: +45 75 45 60 00 Facsimile: +45 75 12 70 25 E-mail: [email protected] Website: www.moorestephens.dk

Torben Nielsen Anders Noe

International Liaison: Uffe Nikolajsen [email protected]

Dominican Republic GMT-4

Moore Stephens ULA, SRL SANTO DOMINGO Av. Pedro Henríquez Ureña No. 150 Torre Diandy XIX, piso 3 La Esperilla Santo Domingo Dominican Republic Telephone: +1 809 566-6767 Facsimile: +1 809 683-6767 E-mail: [email protected] Website: www.moorestephensula.do

Pedro Urrutia Maira Liriano Joseina Liriano Domingo Valerio

International Liaison: Joseina Urrutia [email protected] International Liaison Pedro Urrutia and Tax: [email protected]

64 Ecuador GMT-5

Moore Stephens & Asociados CIA. LTDA. GUAYAQUIL Av. Francisco de Orellana y Miguel H. Alcivar Centro Empresarial las Cámaras D Torre de Oficinas, 4to piso Oficina E 401 Código Postal EC090506 Guayaquil Ecuador Telephone: +593 (4) 2683759 Facsimile: +593 (4) 2683873 E-mail: [email protected] Website: www.moorestephens.ec

Vladimir Niama

International Liaison: Vladimir Niama [email protected]

Moore Stephens & Asociados CIA. LTDA. QUITO Av. Amazonas N21-147 y Robles Mailing Address Edifico Río Amazonas P.O. Box 17-07-9329 Oficina 804-806 Quito Código Postal EC17056 Ecuador Quito Ecuador Telephone: +593 (2) 2525547 E-mail: [email protected] Website: www.moorestephens.ec

Fernando Castellanos

International Liaison: Fernando Castellanos [email protected]

Egypt GMT+2

Moore Stephens Egypt Head Office CAIRO 5 Al Ahram St., Heliopolis Cairo 11757 Egypt Telephone: +20 (2) 2290 0751 - 2291 6344 Facsimile: +20 (2) 2415 1303 E-mail: [email protected] Website: http://egypt.moorestephens.com/

Sherin Noureldin Mohsen Hegab Mohamed Khaled Salah Abdelsalam

International Liaison: Sherin Noureldin [email protected]

65 Egypt (CONTINUED) GMT+2

Moore Stephens Egypt Down Town Office CAIRO 8(A) Ali El Kassar Street (Al- Ganeina) Opera Square Cairo 111111 Egypt Telephone: +20 (2) 2589 5547 - 2589 7579 Facsimile: +20 (2) 2589 7578 E-mail: [email protected] Website: http://egypt.moorestephens.com

Ali M. Hozaien

International Liaison: Sherin Noureldin [email protected]

Moore Stephens Egypt ALEXANDRIA 196 Port Said Street - Sporting Alexandria 21321 Egypt Telephone: +20 (3) 593 1816 Facsimile: +20 (3) 592 1240 E-mail: [email protected] Website: http://egypt.moorestephens.com

Hassan M. Zohdi

International Liaison: Sherin Noureldin [email protected]

El Salvador GMT-6

Please see the correspondent firm listing

Finland GMT+2

Moore Stephens Rewinet OY TAMPERE Satakunnankatu 23 A 33210 Tampere Finland Telephone: +358 (3) 222 4433 E-mail: [email protected] Website: www.rewinet.fi

Jari Paloniemi Veikko Terho Jukka Lahdenpaa

International Liaison: Jari Paloniemi [email protected]

66 Finland (CONTINUED) GMT+2

Moore Stephens Rewinet OY HELSINKI Horsmakuja 10 01 300 Vantaa Finland Telephone: +358 40 532 2054 E E-mail: [email protected] Website: www.rewinet.fi F

International Liaison: Jari Paloniemi [email protected]

Moore Stephens Rewinet OY HÄMEENLINNA Vankanlähde 7 13100 Hämeenlinna Finland Telephone: +358 40 736 7024 E-mail: [email protected] Website: www.rewinet.fi

Jari Määttänen

International Liaison: Jari Paloniemi [email protected]

Former Yugoslav Republic of MACEDONIA gMT+1

Moore Stephens Ltd - Skopje SKOPJE M.H.Jasmin No. 20 1000 Skopje Macedonia, Former Yugoslav Rep. Telephone: +389 (2) 3 214 706 Facsimile: +389 (2) 3 214 707 E-mail: [email protected] Website: www.moorestephens.mk

Antonio Veljanov Goce Hristov

International Liaison: Antonio Veljanov [email protected]

67 France GMT+1

Coffra PARIS 155, Boulevard Haussmann F-75008 Paris France Telephone: +33 1 43 59 33 88 Facsimile: +33 1 45 63 93 59 E-mail: [email protected] / [email protected] Website: http://moorestephens.fr/

Christoph Schlotthauer Kurt Schlotthauer Sylvie Patat Andreas Johst

International Liaison Christoph Schlotthauer and Tax: [email protected]

Germany GMT+1

Moore Stephens Deutschland AG Wirtschaftsprüfungsgesellschaft MUNICH Lindwurmstrasse 114 80337 Munich Germany Telephone: +49 211 2613 0822 Facsimile: +49 211 2613 0823 E-mail: [email protected] Website: www.moorestephens.de

Carol Hasselmans WP/StB/CPA/FBIStR Duisburg [email protected] Helmut Meng WP/StB Stuttgart [email protected] Dipl.-Kfm. Michael Orban WP/StB/CPA Dortmund [email protected] Dr. Matthias Ritzi WP/StB Mannheim [email protected] Thomas Ziegler WP/StB [email protected] Prof. Dr. Brigitte Zürn WP/StB Ulm [email protected]

Michael Peters WP/StB Supervisory Board, Chairman, Hannover [email protected] Günter Hilger WP/StB Supervisory Board, Koblenz [email protected]

Dunja Krug Alliance Management - Manager [email protected]

68 Germany (CONTINUED) GMT+1

Moore Stephens Turnbull & Irrgang GmbH Wirtschaftsprüfungsgesellschaft AHRENSBURG Grosse Strasse 23-25 22926 Ahrensburg Germany Telephone: +49 4102 5150 65 Facsimile: +49 4102 5150 45 F E-mail: [email protected] Website: www.moorestephens-ahrensburg.de G

Dipl.-Kfm. Uwe Gärtner WP/StB Dr. Oliver Welp WP/StB Dipl.-Agr. Ing. Jörn Diekow WP/ Dipl.-Kfm. Holger Zimmermann StB vBP/StB/LWB/FBIStR

International Liaison Dipl.-Kfm. Uwe Gärtner WP/StB and Tax: [email protected] International Liaison Dipl.-Kfm. Holger Zimmermann vBP/StB/ and Tax: LWB/FBIStR [email protected]

S&P GmbH Wirtschaftsprüfungsgesellschaft AUGSBURG Schertlinstrasse 23 86159 Augsburg Germany Telephone: +49 821 57058-0 Facsimile: +49 821 57058-153 E-mail: [email protected] Website: www.sp-wp.de

Dieter Sonntag WP/StB Oliver Kanus WP/StB Peter Alterauge WP/StB Prof. Dr. Wolfgang Schultze Johann Dieminger WP/StB Ulrich Stauber WP/StB Wolfgang Fratz WP/StB Christoph Thomas WP/StB Tobias Pflanzer WP/StB Markus Thürauf WP/StB Robert Schäble WP/StB Joachim Mairock WP/StB Georg Komm WP/StB Frank Layher Wolfgang Löhr RA/vBP/FAfStR/StB

International Audit Oliver Kanus WP/StB Liaison: [email protected] International Tax: Wolfgang Löhr RA/vBP/FAfStR/StB [email protected] Audit Manager: Frank Layher [email protected]

Office also in Nürnberg

69 Germany (CONTINUED) GMT+1

Mader & Peters GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft BIELEFELD Alfred-Bozi-Strasse 12 33602 Bielefeld Germany Telephone: +49 521 98241 0 Facsimile: +49 521 98241 29 E-mail: [email protected] Website: www.mader-peters.de

Andreas Mader WP/StB/RA Michael Peters WP/StB

International Liaison: Andreas Mader WP/StB/RA [email protected]

Moore Stephens Westfalen AG Wirtschaftsprüfungsgesellschaft DORTMUND Lissaboner Allee 8 44269 Dortmund Germany Telephone: +49 2371 7746 0 Facsimile: +49 2371 7746 30 E-mail: [email protected] Website: www.moorestephens-westfalen.de

Ralf Kaufmann vBP/StB Siegfried Neu WP/StB Dominik Spielmann WP/StB Peter Heimeroth WP/StB Bernhard Widmann RA/StB Ole Bogena WP/StB Dipl.-Kfm. Michael Orban WP/ StB/CPA

International Liaison: Dominik Spielmann WP/StB [email protected] International Liaison Ralf Kaufmann vBP/StB and Tax: [email protected] International Liaison Dipl.-Kfm. Michael Orban WP/StB/CPA and Tax: [email protected]

Offices also in Iserlohn, Hagen and Attendorn

70 Germany (CONTINUED) GMT+1

Moore Stephens Rhein-Emscher GmbH Wirtschaftsprüfungsgesellschaft DUISBURG Kuhlenwall 20 47051 Duisburg Germany Telephone: +49 203 29506 70 Facsimile: +49 203 29506 611 E-mail: [email protected] Website: www.rhein-emscher.de G

Hubert H. Storms WP/StB/CPA/ Ralf Haberle RA/FAHaGesR FBIStR Prof. Dr. Axel Beranek StB Dipl.-Kfm. Jochen J. König RA/ Carol Hasselmans WP/StB/CPA/ WP/StB FBIStR Heribert Klein WP/StB Christoph Real RA/FAHaGesR/ Dr. Alexander Wolff WP/StB FAStR

International Liaison: Carol Hasselmans WP/StB/CPA/FBIStR [email protected] International Liaison: Hubert H. Storms WP/StB/CPA/FBIStR [email protected] International Tax - Dipl.-Kfm. Jochen J. König RA/WP/StB Corporate: [email protected] International Tax - Carol Hasselmans WP/StB/CPA/FBIStR Personal & Corporate: [email protected] International Tax - Prof. Dr. Axel Beranek StB Personal: [email protected]

Office also in Potsdam

Moore Stephens Frankfurt AG Wirtschaftsprüfungsgesellschaft FRANKFURT AM MAIN Börsenstrasse 2-4 60313 Frankfurt am Main Germany Telephone: +49 69 272206 93 Facsimile: +49 69 272207 26 E-mail: [email protected] Website: www.moorestephensfrankfurt.de

Prof. Dr. Thomas Olbrich WP/StB Alexander Heide WP/StB Thomas Werner StB Dr. Andreas Striegel RA/StB

International Liaison Prof. Dr. Thomas Olbrich WP/StB and Tax: [email protected] International Liaison Alexander Heide WP/StB and Tax: alexander.heide @moorestephensfrankfurt.de International Liaison Dr. Andreas Striegel RA/StB and Tax: andreas.striegel @moorestephensfrankfurt.de

71 Germany (CONTINUED) GMT+1

Peters & Partner GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft HANNOVER Seelhorststr. 44 30175 Hannover Germany Telephone: +49 511 85030267 Facsimile: +49 511 819067 E-mail: [email protected] Website: www.mader-peters.de

Andreas Mader WP/StB/RA Michael Peters WP/StB

International Liaison: Michael Peters WP/StB [email protected]

Moore Stephens Karlsruhe GmbH Wirtschaftsprüfungsgesellschaft KARLSRUHE Zur Giesserei 16 76227 Karlsruhe Germany Telephone: +49 721 98175 00 Facsimile: +49 721 98175 50 E-mail: [email protected] Website: www.ms-karlsruhe.com

Olaf Meyer WP Ulrich Freudel WP/StB

International Liaison: Olaf Meyer WP [email protected] International Liaison: Ulrich Freudel WP/StB [email protected] International Audit: Tobias Nellinger WP/StB [email protected] International Tax: Tobias Merkel StB [email protected] International Tax: Dr. Niels Arnold StB [email protected] International Tax: Sebastian Rauch [email protected]

72 Germany (CONTINUED) GMT+1

Moore Stephens Ludewig AG Wirtschaftsprüfungsgesellschaft KASSEL Friedrichsstrasse 11 34117 Kassel Germany Telephone: +49 561 70002 0 Facsimile: +49 561 70002 90 E-mail: [email protected] Website: www.moorestephensludewig.de G

Prof. Dr. Thomas Olbrich WP/StB Burkhard Muster WP/StB Fritz Güntzler WP/StB Thomas Werner StB Prof. Dr. Uwe Lauerwald WP/StB

International Liaison Thomas Werner StB and Tax: [email protected] International Liaison Prof. Dr. Uwe Lauerwald WP/StB and Tax: [email protected]

Moore Stephens Koblenz GmbH Wirtschaftsprüfungsgesellschaft KOBLENZ Rudolf-Virchow-Strasse 11 56073 Koblenz Germany Telephone: +49 261 92162 0 Facsimile: +49 261 92162 29 E-mail: [email protected] Website: www.hilger-neumann-partner.de

Günter Hilger WP/StB Dr. Steffen Wassermeyer StB Ralph Neumann WP/StB David Schmitt Heinz-Wilhelm Ollefs WP/StB

International Liaison: Günter Hilger WP/StB [email protected] International Tax: Ralph Neumann WP/StB [email protected] International Tax: Dr. Steffen Wassermeyer StB [email protected]

Office also in Andernach

73 Germany (CONTINUED) GMT+1

Moore Stephens Treuhand Kurpfalz GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft MANNHEIM Rennershofstrasse 8 68163 Mannheim Germany Telephone: +49 621 42508 0 Facsimile: +49 621 42508 50 E-mail: [email protected] Website: www.mstk.de

Dr. Matthias Ritzi WP/StB Dipl.-Kfm. Stefan Hambsch WP/ Matthias Rohr WP/StB StB Dr. Sven Helm , LL.M._ RA/StB/ FBIStR

International Liaison: Dr. Matthias Ritzi WP/StB [email protected] International Liaison Dr. Sven Helm , LL.M._ RA/StB/FBIStR and Tax: [email protected] International Tax: Matthias Rohr WP/StB [email protected] International Tax: Felix Holderrieth [email protected] International Tax: Adrian Kirsch [email protected] International Audit: Dipl.-Kfm. Stefan Hambsch WP/StB [email protected]

74 Germany (CONTINUED) GMT+1

Moore Stephens KPWT AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft MUNICH Lindwurmstrasse 114 80337 Munich Germany Telephone: +49 89 747240 0 Facsimile: +49 89 747240 40 E-mail: [email protected] G Website: www.moorestephens-muenchen.de

Josef Ecker WP/StB Albert Schick WP/StB Norbert Ecker WP/StB Georg Stahleder StB Daniel Feichtner Anton Stockinger WP/StB Michael Fey WP/StB Dr. Silvia Thole StB Harald Fröschl WP/StB Karl Unterforsthuber WP/StB Klaus Loibl WP/StB Tobias Zerbe StB Thomas Ostermeier WP/StB Thomas Ziegler WP/StB Bernhard Rau RA

Audit Manager: Stephen McIntosh WP/StB [email protected] International Liaison: Thomas Ziegler WP/StB [email protected] International Tax - Tobias Zerbe StB Personal & Corporate: [email protected]

Offices also in Burghausen, Eggenfelden, Freising, Landshut, Passau, Regensburg, Rosenheim and Straubing

75 Germany (CONTINUED) GMT+1

BW Partner Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft STUTTGART Hauptstrasse 41 Mailing Address 70563 Stuttgart Postfach 80 08 44 Germany 70508 Stuttgart Germany Telephone: +49 711 1640-0 Facsimile: +49 711 1640-277 E-mail: [email protected] Website: www.bw-partner.com

Norbert Bauer WP/StB Glenn Olkus WP/StB Jochen Rathke WP/StB Till Schätz WP/StB Olaf Brank WP/StB Helmut Meng WP/StB Philipp Hasenclever WP/StB Marc Zeitzschel WP/StB Ralph Stange WP/StB Dr. Julian Bauer WP/StB

International Liaison Jochen Rathke WP/StB and Tax: [email protected] International Liaison Olaf Brank WP/StB and Tax: [email protected] International Liaison Helmut Meng WP/StB and Tax: [email protected] International Liaison Dr. Julian Bauer WP/StB and Tax: [email protected]

Office also in Dresden

Moore Stephens Ulm GmbH Wirtschaftsprüfungsgesellschaft ULM Schulze-Delitzsch-Weg 16 89079 Ulm Germany Telephone: +49 731 4095 45 Facsimile: +49 731 4095 60 E-mail: [email protected] Website: www.horntreuhand.de

Prof. Dr. Brigitte Zürn WP/StB Herbert Bader vBP/StB Herbert Volz WP/StB Armin Geiselhart WP/StB

International Liaison: Herbert Bader vBP/StB [email protected]

Ghana GMT

Please see the correspondent firm listing

76 Gibraltar GMT+1

Moore Stephens Limited GIBRALTAR Suite 5 Watergardens Block 4 Waterport P.O. Box 743 Gibraltar Telephone: +350 200 74518 Facsimile: +350 200 70189 E-mail: [email protected] G Website: www.moorestephens.gi

Kieran Power

International Liaison: Kieran Power [email protected]

Greece GMT+2

Moore Stephens Chartered Accountants S.A. PIRAEUS 93 Akti Miaouli Mailing Address GR-185 38 P.O. Box 80 132 Piraeus GR-185 10 Greece Piraeus Greece Telephone: +30 (213) 0186 100 Facsimile: +30 (213) 0186 101 E-mail: [email protected] Website: www.moorestephens.gr

Costas Constantinou Theo Ignatidis Stylianos Kourtellas Michael Orfanidis Panayiotis Hatziantonoglou Charalambos Evlambides Dionisis Galanis Paris Tzamouranis Panayiotis Varelas

International Liaison Costas Constantinou and Tax: [email protected]

77 Greece (CONTINUED) GMT+2

M.S. Accounting Services S.A. PIRAEUS 93 Akti Miaouli Mailing Address GR-185 38 P.O. Box 80 170 Piraeus Gr-185 10 Greece Piraeus Greece Telephone: +30 (213) 0186 000 Facsimile: +30 (213) 0186 001 E-mail: [email protected] Website: www.moorestephens.gr

Chrysostomos Chrysostomou Eleni Zoubateou Giannis Flegas Maria Kapnides Vasiliki Sklavounou Despina Christodoulou

International Liaison: Damianos Constantinou [email protected]

Guatemala GMT-6

Moore Stephens Díaz Reyes y Asociados GUATEMALA CITY 14 avenida 2-60, zona 15 Colonia Tecún Uman Guatemala Telephone: +502 23 277979 Facsimile: +502 23 277979 ext 102 E-mail: [email protected] Website: www.diazreyes.com

Julio Cesar Díaz Melani Díaz Reyes Marco Livio Díaz Oscar Danilo Díaz

International Liaison: Oscar Danilo Díaz [email protected]

78 Guernsey GMT

Moore Stephens GUERNSEY P.O. Box 146 Town Mills South La Rue du Pré St. Peter Port Guernsey Channel Islands, GY1 3HZ Telephone: +44 (01481) 721769 Facsimile: +44 (01481) 724657 G E-mail: [email protected] Website: www.moorestephensci.com H

Lance Spurrier Sam Bird

International Liaison: Lance Spurrier [email protected] International Tax: Sam Bird [email protected]

Honduras GMT-6

Moore Stephens Baggia Y Asociados TEGUCIGALPA Colonia El Prado 1er Calle No. 147 Tegucigalpa M.D.C. Honduras Telephone: +504 2239 4795 Facsimile: +504 2231 0932 E-mail: [email protected] Website: http://honduras.moorestephens.com

Douglas Baggia Magda Leticia Godoy Patricia Baggia

International Liaison: Douglas Baggia [email protected]

79 Honduras (CONTINUED) GMT-6

Moore Stephens Baggia Y Asociados SAN PEDRO SULA Edificio Dallas 2do. Nivel, Apto. #4 Bo. Suyapa, 4ta calle Ave. Circunvalación San Pedro Sula, Cortes Honduras Telephone: +504 2509 2498 Facsimile: +504 2231 0932 E-mail: [email protected] Website: http://honduras.moorestephens.com

Douglas Baggia Magda Leticia Godoy

International Liaison Douglas Baggia and Tax: [email protected]

Hong Kong (SAR) GMT+8

Moore Stephens CPA Limited Please see China listing for details HONG KONG

Moore Stephens Advisory Services Limited HONG KONG 812 Silvercord Tower 1 30 Canton Road Tsimshatsui Hong Kong Telephone: +852 2375 3180 Facsimile: +852 2375 3828 E-mail: [email protected] Website: www.moorestephens.com.hk

Patrick Rozario Helen Hoi Lin Tang Chris K.C. Chan Hermes Liang

International Liaison: Patrick Rozario [email protected] International Liaison: Helen Hoi Lin Tang [email protected]

80 Hungary GMT+1

Moore Stephens Kft BUDAPEST Angyal utca 14-16. H-1094 Budapest Hungary Telephone: +36 1 215 5550 E-mail: [email protected] Website: www.moorestephens.hu

Vilmos Wagner Eszter Stoffán-Wágner International Liaison: Vilmos Wagner H [email protected]

For English and German language enquiries

Moore Stephens Hunaudit 2000 KFT BUDAPEST Kapás utca 11-15 H-1027 Budapest Hungary Telephone: +36 (1) 798 9535 E-mail: [email protected] Website: http://hunaudit.moorestephens.com

Peter Suri WP/StB

International Liaison: Peter Suri WP/StB [email protected]

For German language enquiries

Moore Stephens Hezicomp KFT BUDAPEST Hermina út 17 H-1146 Budapest Hungary Telephone: +36 (20) 77 55 900 Facsimile: +36 (1) 471 9779 E-mail: [email protected] Website: www.hezicomp.hu

Imre Herczeg Zoltán Herczeg

International Liaison: Etelka Udvari [email protected]

For English language enquiries

81 Hungary (CONTINUED) GMT+1

Moore Stephens K-E-S Audit BUDAPEST Báthori u. 20. III/1 1054 Budapest Hungary Telephone: +36 (1) 474 0105 Facsimile: +36 (1) 269 3147 E-mail: [email protected] Website: www.kesaudit.moorestephens.com

Anna dr. Sugárné Kéri Dr. Dezsö Sugár

International Liaison: Anna dr. Sugárné Kéri [email protected] International Liaison: Eszter Gelencsér [email protected]

Moore Stephens Wagner KFT KOMÁROM Erdélyi utca 4 H-2900 Komárom Hungary Telephone: +36 (34) 540-770 Facsimile: +36 (34) 540-779 E-mail: [email protected] Website: www.moorestephens.co.hu

Vilmos Wagner

International Liaison: Vilmos Wagner [email protected]

For English and German language enquiries.

Offices also in Budapest and Győr

82 India GMT+5.5

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants Head Office KOLKATA ‘Singhi & Co.’ House 161, Sarat Bosr Road Kolkata - 700026 India Telephone: +91 (0) 33 24196000/1/2 E-mail: [email protected] Website: www.moorestephenssinghi.com H Pradeep Kumar Singhi (Managing Sankar Banerjee Partner) Amit Agarwal I Rajiv Singhi (Managing Partner) Gopal Jain Anurag Singhi Prabhat Agarwal Aditya Singhi Shrenik Mehta Nikhil Singhi Motilal Shukla Navindra Surana Sunil Bohara Ankit Dhelia

International Liaison: Nikhil Singhi [email protected]

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants MUMBAI B2 402B, Marathon Innova 4th Floor, Off Ganpatrao Kadam Marg (Opposite Peninsula Corporate Park) Lower Parel, Mumbai - 400 013 India Telephone: +91 (22) 6662 5537/8 E-mail: [email protected] Website: www.moorestephenssinghi.com

S. Chandrasekhar Sameer Mahajan Sukhendra Lodha Nikhil Singhi Divyesh Desai

International Liaison: Nikhil Singhi [email protected]

83 India (CONTINUED) GMT+5.5

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants NOIDA World Trade Tower (Tower B) Unit 1704, 17th Floor Sector - 16, Delhi - 201 301 India Telephone: +91 (0)120 - 2970 005/2564 657 E-mail: [email protected] Website: www.moorestephenssinghi.com

Babu Lal Choraria Chanderkant Choraria Bimal K. Sipani S. N. Sharma

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants CHENNAI Unit 11-D, 11th Floor Ega Trade Centre 809, Poonamallee High Road Kilpauk, Chennai - 600 010 India Telephone: +91 44 4291 8459 E-mail: [email protected] Website: www.moorestephenssinghi.com

Sudesh Choraria

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants BANGALORE F-113, Central Chambers, Ground Floor 2nd Main Gandhi Nagar Bangalore - 560 009 India Telephone: +91 (80) 2228 1573 E-mail: [email protected] Website: www.moorestephenssinghi.com

Vijay Jain

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants NAGPUR 1st Floor VCA Complex, Civil Lines Nagpur - 440001 India Telephone: +91 (0) 71 2664 1111 E-mail: [email protected] Website: www.moorestephenssinghi.com

Harish Waghela

84 India (CONTINUED) GMT+5.5

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants HYDERABAD 5-4-187/3 & 4 Soham Mansion 2nd Floor, M.G. Road Secunderabad - 500 003 India Telephone: +91 (0)40 2754 2635/1015 E-mail: [email protected] Website: www.moorestephenssinghi.com

Ramesh Jain

Moore Stephens Singhi Advisors LLP I Singhi & Co., Chartered Accountants AHMEDABAD 705 P B Parekh Tower Near Diwan Ballubhai School Kankaria Ahmedabad - 380022 India Telephone: +91 (0) 79 2547 1562 E-mail: [email protected] Website: www.moorestephenssinghi.com

Sunil Bohara

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KOCHI (Head Office) Sreeraghavam, Kerala Varma Tower Bldg.No.53/2600 B, C, D & E Off Kunjanbava Road, Vyttila, PO Kochi-682 019, Kerala State India Telephone: +91 (0)484 2306065/2302223 Facsimile: +91 (0)484 2306046 E-mail: [email protected] Website: www.varmaandvarma.com

Venugopal C. Govind Radhesh L. Bhat V. Sathyanarayanan K Gopi R. Rajasekharan Vivek Sathyan Vijay Narayan Govind Govind Sekhar Vivek Krishna Govind

International Liaison: R. Kesavadas [email protected] International Tax: Cherian K. Baby [email protected]

85 India (CONTINUED) GMT+5.5

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. BANGALORE No. 424 4th C Main, 6th Cross OMBR Layout, Banaswadi Bangalore - 560 043 Karnataka India Telephone: +91 (0)80 42444999 Facsimile: +91 (0)80 42444900 E-mail: [email protected] Website: www.varmaandvarma.com

Cherian K. Baby Abraham Baby Cherian Georgy Mathew FCA Mithun Lakshmana Pai R. Kesavadas Aneesan C. K. P. Srinivas

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. CHENNAI “Sreela Terrace”, Level 4, Unit-D 105, First Main Road Gandhi Nagar, Adyar Chennai 600 020 Tamil Nadu India Telephone: +91 (0)44 24452239/24423496/24454234 Facsimile: +91 (0)44 24454234 E-mail: [email protected] Website: www.varmaandvarma.com

K. M. Sukumaran Arjun R. P. R. Prasanna Varma

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. HYDERABAD No. 104, Metro Palmgrove Apartments Raj Bhavan Road Somajiguda Hyderabad 500 082 Andhra Pradesh India Telephone: +91 (0)40 255625660/255628081 E-mail: [email protected] Website: www.varmaandvarma.com

P. G. Susil kumar

86 India (CONTINUED) GMT+5.5

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KANNUR TPS 4/47, Kavil Temple Road Talap Kannur-670002 Kerala India Telephone: +91 (0)497 2701304/2709346 Facsimile: +91 (0)497 2709346 E-mail: [email protected] Website: www.varmaandvarma.com I Prasanth D. Pai

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KOZHIKODE ‘Sunlay Building.’ (First Floor) 19/1996, Francis Road Jn. Madhavan Nair Road Opp. CSI English Medium School Kozhikode 673 001, Kerala India Telephone: +91 (0)495 2306353/2300056 E-mail: [email protected] Website: www.varmaandvarma.com

S. Raghunandan

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. MUMBAI Unit No. 101, Option Primo Plot No. X-21, MIDC Road No. 21 Andheri East Mumbai-400093 India Telephone: +91 (0)22 28395837 E-mail: [email protected] Website: www.varmaandvarma.com

Fizo Kollanoor Jose

87 India (CONTINUED) GMT+5.5

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THIRUVANANTHAPURAM T.C 9/2610-1, E-3 “Sahasraram”, Elankom Gardens Sasthamangalam Thiruvananthapuram 695 010 Kerala India Telephone: +91 (0)471 2727345/46 Facsimile: +91 (0)471 2727345 E-mail: [email protected] Website: www.varmaandvarma.com

C.G. Pankajakshan Rajeev R.

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THRISSUR Marath Lane M.G. Road Thrissur 680 001 Kerala India Telephone: +91 (0)487 2335347/2335394/2322889 E-mail: [email protected] Website: www.varmaandvarma.com

C. Pankajakshan Prasanth G. Menon P Harikrishnanunny

Indonesia GMT+7

Mirawati Sensi Idris JAKARTA Intiland Tower 7th Floor Jl. Jend. Sudirman Kav. 32 Jakarta 10220 Indonesia Telephone: +62 (21) 570-8111/572-2736 Facsimile: +62 (21) 570-8012/572-2737 E-mail: [email protected]

Ludovicus Sensi Wondabio Jacinta Mirawati Leo Susanto Maria Leckzinska Idris Jono Yelly Warsono Sudiharto Suwowo Eddy Setiawan Sahat Maruli Purba Sonny Suryanto Henri Sinurat Gabriella Mulyamin Kurniawan Santo Prayogi Suharsono Suharsono Ahmad Syakir

88 Indonesia (CONTINUED) GMT+7

GNV Consulting Services JAKARTA AIA Central Building 23rd Floor Jl. Jend. Sudirman Kav 48A Jakarta Selatan - 12930 Indonesia Telephone: +62 (21) 2988 681 Facsimile: +62 (21) 2988 0682 E-mail: [email protected]

Hartiadi B. Santoso (Tito) IDM Agung Nugraha Ahdianto Ahdianto Jeklira Tampubolon Rahadianto Sudewo (Jimbon) Endy Arya Yoga I Charles Setia Utomo

International Liaison: Herjanto Lutanto [email protected] International Tax: Hartiadi B. Santoso (Tito) [email protected]

Moore Stephens Consulting JAKARTA Intiland Tower 7th Floor Jl. Jend. Sudirman Kav. 32 Jakarta 10220 Indonesia Telephone: +62 (21) 57905590/5722735 Facsimile: +62 (21) 57905595/5708012/5722737 E-mail: [email protected]

Herjanto Lutanto

International Liaison: Herjanto Lutanto [email protected]

89 Iraq GMT+3

Moore Stephens ERBIL Villa 25B Italian Village Quazi Mohamad Street Erbil, Kurdistan Iraq Telephone: +964 7508577435/7807331162/7502424279 /7814605543 E-mail: [email protected] Website: www.moorestephens-lb.com

Aziz Tabbal Mustafa Ahmad Abdul Ghani

International Liaison Aziz Tabbal and Tax: [email protected] International Liaison Mustafa Ahmad Abdul Ghani and Tax: mustafa.abdulghani @moorestephens-me.com

Office also in Baghdad

Ireland GMT

Moore Stephens Chartered Accountants & Registered Auditors DUBLIN Ulysses House Foley Street Dublin 1 Ireland Telephone: +353 (0) 1 888 1004 Facsimile: +353 (0) 1 888 1005 E-mail: [email protected] Website: www.moorestephens.ie

Ned Murphy Diarmuid P. O’Connell Brian Hayes Cormac Reilly John Callaghan Eoghan Bracken (Tax Director)

International Liaison: Diarmuid P. O’Connell [email protected] International Liaison Ned Murphy and Tax: [email protected]

90 Ireland (CONTINUED) GMT

Moore Stephens Chartered Accountants & Registered Auditors CORK 83 South Mall Cork Ireland Telephone: +353 (0) 21 427 5176 Facsimile: +353 (0) 21 427 7305 E-mail: [email protected] Website: www.moorestephens.ie

Trevor P. Leacy Brian Kearney Eoin Lehane Padraig O’Donoghue Ned Murphy I

International Liaison Ned Murphy and Tax: [email protected]

Moore Stephens Patrick McNamara Accountants & Business Advisors LIMERICK Pamdohlen House Dooradoyle Road Limerick Ireland Telephone: +353 (061) 229666 Facsimile: +353 (061) 302144 E-mail: [email protected] Website: www.mspatrickmcnamara.ie

Harry McNamara Maurice T. Lenihan Adrian McKenna Brendan McCarthy

International Liaison: Maurice T. Lenihan [email protected]

Isle of Man GMT

Moore Stephens Chartered Accountants ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: +44 (0) 1624 662020 Facsimile: +44 (0) 1624 662430 E-mail: [email protected] Website: www.msiom.com

Clive Dixon Andrew Dixon

International Liaison: Clive Dixon [email protected] International Tax: Andrew Dixon [email protected]

91 Isle of Man (CONTINUED) GMT

Moore Stephens Consulting Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: +44 (0) 1624 662020 Facsimile: +44 (0) 1624 662430 E-mail: [email protected] Website: www.msiom.com

Andrew Dixon Tony Seymour Clive Dixon

Moore Stephens Brokers Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: +44 (0) 1624 662020 Facsimile: +44 (0) 1624 662430 E-mail: [email protected] Website: www.msiom.com

Clive Dixon Scott Trimble Tony Seymour

Moore Stephens Crew Benefits Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: +44 (0) 1624 662020 Facsimile: +44 (0) 1624 662430 E-mail: [email protected] Website: www.msiom.com

Clive Dixon Bransom Bean Tony Seymour

92 Isle of Man (CONTINUED) GMT

Moore Stephens Financial Services Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: +44 (0) 1624 662020 Facsimile: +44 (0) 1624 662430 E-mail: [email protected] Website: www.msiom.com

Clive Dixon Brian Bodell Tony Seymour Steven Lannigan I Scott Trimble

Moore Stephens Retirement Solutions Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: +44 (0) 1624 697240 Facsimile: +44 (0) 1624 662430 E-mail: [email protected] Website: www.msiom.com

Clive Dixon Tony Seymour Brian Bodell Scott Trimble

93 Israel GMT+2

Lion, Orlitzky & Co. Certified Public Accountants TEL AVIV B.S.R. Tower 2 Ben Gurion 1 Bnai Brak 51201 Israel Telephone: +972 (3) 6155155 Facsimile: +972 (3) 6155150 E-mail: [email protected] Website: www.lionorl.co.il

Ofer Orlitzky Tamir Ben Shimon Shay Nissan Tamir Saar Kobi Zalicha Eli Bahalool Elad Meiri Meri Kupfer Itzhak Shtalberg Tova Hilman Galit Ben-Shoham Yael Hilman Nir Gimpelvich Natan Yzralevitch Aviel Gilad Ronit Cohen Boaz Dahari Amnon Argaman (Consultant)

International Liaison Amnon Argaman and Tax: [email protected]

Office also in Jerusalem

Italy GMT+1

Moore Stephens Italia National Umbrella MILAN Galloria del Corso 1 20122 Milan Italy Telephone: +39 (02) 25070760 Facsimile: +39 (02) 58109988 E-mail: [email protected] Website: www.moorestephensitalia.it

Peter Karl Plattner Chairman [email protected]

ALL CONTACT THROUGH THIS OFFICE. Moore Stephens Italia, the National Umbrella, has 11 partners working across Italy with 3 independent firms involving over 50 professionals.

94 Italy (CONTINUED) GMT+1

Axis S.r.l. REGGIO EMILIA Via Gutenberg 3 42124 Reggio Emilia Italy Telephone: +39 (0522) 232110 Facsimile: +39 (0522) 271337 E-mail: [email protected] Website: www.axisnet.it

Andrea De Marchi Andrea Redeghieri Andrea Angeli Fabio Caffarri

International Liaison: Andrea De Marchi I [email protected]

Member Auditing firm - Member of Moore Stephens Italia, the National Umbrella.

Bureau Plattner BOLZANO Via Leonardo da Vinci, 12 39100 Bolzano Italy Telephone: +39 (0471) 222500 Facsimile: +39 (0471) 222800 E-mail: [email protected] Website: www.bureauplattner.com

Hermann Steiner Armin Hilpold Hugo Perathoner Massimo Petrucci Peter Karl Plattner Carlo Gurioli David Feichter Andrea Facchini

International Liaison: Peter Karl Plattner [email protected] International Liaison: Hugo Perathoner [email protected]

Bureau Plattner MILAN Galloria del Corso 1 20122 Milan Italy Telephone: +39 (02) 25060760 Facsimile: +39 (02) 25060770 E-mail: [email protected] Website: www.bureauplattner.com

International Liaison: Peter Karl Plattner [email protected] International Liaison: Massimo Petrucci [email protected]

Member auditing, accounting, tax and legal firm - Member of Moore Stephens Italia, the National Umbrella.

95 Italy (CONTINUED) GMT+1

DF Audit S.p.A. PADOVA Via Trieste, 53 35121 Padua Italy Telephone: +39 (049) 8764989 Facsimile: +39 (049) 8251186 E-mail: [email protected] Website: www.dfaudit.com

Andrea Fogarolo Gian Luca Tognon

International Liaison: Gian Luca Tognon [email protected]

Member Auditing firm - Member of Moore Stephens Italia, the National Umbrella.

Moore Stephens Sicilia MESSINA Via Centonze, 154 98123 Messina Italy Telephone: +39 (090) 715058 Facsimile: +39 (090) 6412259 E-mail: [email protected] Website: www.moorestephenssicilia.it

Dr. Vincenzo Trignano Antonio Barbagallo Franco Pullia Alfonso Trignano

International Liaison: Dr. Vincenzo Trignano [email protected]

Reviprof S.p.A. MANTOVA Viale Italia 19 46100 Mantova Italy Telephone: +39 0376 380954 Facsimile: +39 0376 262288 E-mail: [email protected] Website: www.reviprof.com

Riccardo Crotti Luca Quiri

International Liaison: Luca Quiri [email protected]

Member auditing firm -Member of Moore Stephens Italia, the National Umbrella.

96 Italy (CONTINUED) GMT+1

Reviprof S.p.A. MILAN Viale Giotto 3 Milan Italy Telephone: +39 0376 380954 Facsimile: +39 0376 262288 E-mail: [email protected] Website: www.reviprof.com

Riccardo Crotti Luca Quiri

International Liaison: Luca Quiri [email protected] I

Member Auditing firm - Member of Moore Stephens Italia, the National Umbrella.

Studio Palma Debernardi Borghi E Associati MILAN Via E. De Amicis, 53 20123 Milan Italy Telephone: +39 (02) 58118927 / 47763000 Facsimile: +39 (02) 58109988 E-mail: [email protected] Website: www.studiopdb.com

Paolo Borghi Fabrizio Pellizzone

International Liaison Fabrizio Pellizzone and Tax: [email protected] International Liaison Paolo Borghi and Tax: [email protected]

Member tax and accounting firm, payroll services - Member of Moore Stephens Italia, the National Umbrella.

Moore Stephens Consulting Institutional and Corporate Advisors MILAN Corso Magenta, 2 20123 Milan Italy Telephone: +39 (02) 583 03520 Facsimile: +39 (02) 583 10285 E-mail: [email protected] Website: www.barranco.it

Mario Nola Sergio Carnabuci

International Liaison: Giuseppe A. Barranco [email protected]

Management consulting firm, international tax, transfer pricing, corporate tax and accounting services.

97 Italy (CONTINUED) GMT+1

Moore Stephens Consulting Institutional and Corporate Advisors ROME Via Ezio 24 00192 Rome Italy Telephone: +39 (06) 32 15 822 Facsimile: +39 (06) 32 10 206 E-mail: [email protected] Website: www.barranco.it

Giuseppe A. Barranco Sergio Carnabuci

International Liaison: Giuseppe A. Barranco [email protected]

Japan GMT+9

SeishinShisei & Co. TOKYO Marunouchi-Mitsui Building 2nd Floor 2-2-2, Marunouchi Chiyoda-ku Tokyo 100-0005 Japan Telephone: +81 (03) 5218 7016 Facsimile: +81 (03) 5218 7020 E-mail: [email protected] Website: www.seishinshisei.or.jp

Nobuyuki Ishiwata Kazuhiko Udagawa Hiroshi Nishimura Takahiro Mabuchi Kenjiro Nakane Kiyozumi Asai Ms. Mika Yamada Motoko Ebine Junko Takahashi Yoshiki Ide Shinpei Takasago James Caldwell Tomoaki Yoshimura Ms. Minako Mizutani

International Liaison: Ms. Mika Yamada [email protected] International Liaison: James Caldwell [email protected] International Tax - Ms. Mika Yamada Personal & Corporate: [email protected] International Tax - Ms. Minako Mizutani Personal & Corporate: [email protected]

98 Jersey GMT

Moore Stephens JERSEY P.O. Box 236 First Island House, Peter Street, St Helier Jersey JE4 8SG Channel Islands Telephone: +44 (0)1534 880088 Facsimile: +44 (0)1534 880099 E-mail: [email protected] Website: www.moorestephensci.com

Brona Lambert Phillip Callow I David Green Angus Taylor Nick Solt J

International Audit Phillip Callow Liaison: [email protected] International Tax: David Green [email protected] Fiduciary: Nick Solt [email protected]

Moore Stephens Fund Services Limited JERSEY P O Box 236 First Island House Peter Street St. Helier Jersey, JE4 8SG Channel Islands Telephone: +44 (0)1534 880088 Facsimile: +44 (0)1534 880099 E-mail: [email protected] Website: www.msfund-services.com

Nick Solt

Moore Stephens Restructuring and Insolvency JERSEY P O Box 236 First Island House Peter Street St. Helier Jersey, JE4 8SG Channel Islands Telephone: +44 (0)1534 880088 Facsimile: +44 (0)1534 880099 E-mail: [email protected] Website: www.moorestephensci.com

Adrian Rabet

99 Jersey (CONTINUED) GMT

Moore Stephens Audit & Assurance JERSEY First Island House Peter Street St. Helier Jersey, JE2 4SP Channel Islands Telephone: +44 (0)1534 880088 Facsimile: +44 (0)1534 880099 E-mail: [email protected] Website: www.moorestephensci.com

Phillip Callow David Green

Moore Stephens Trust & Corporate Services JERSEY First Island House Peter Street St. Helier Jersey, JE2 4SP Channel Islands Telephone: +44 (0)1534 880088 Facsimile: +44 (0)1534 880099 E-mail: [email protected] Website: www.moorestephensci.com

Angus Taylor Brona Lambert

Jordan GMT+2

Al - Abbasi & Partners Co AMMAN Arab Union International Mailing Address Insurance Building P.O. Box 925111 King Al-Hussein Street bldg #246 Amman 11190 2nd Floor, office no. 206 Jordan Abdali Amman Jordan Telephone: +962 5660709 / C: 797848929 Facsimile: +962 5622163 E-mail: [email protected] Website: www.abbasi-cpa.com

Ahmed Abbasi Nabil Obeidat Hassan Othman

International Liaison Ahmed Abbasi and Tax: [email protected] International Liaison Ibrahim Mostafa Abbasi and Tax: [email protected]

100 Kazakhstan GMT+6

Moore Stephens Kazakhstan ALMATY 15th floor, Building 4b Buiness Centre Nurly-Tau 17 Al-Farabi Ave Almaty 050059 Kazakhstan Telephone: +7 (727) 266 99 04 Facsimile: +7 (727) 266 99 05 E-mail: [email protected] Website: www.kazakhstan.moorestephens.com

Vasily Nikitin Boris Nikolayenko Aidar Aitov

International Liaison: Vasily Nikitin J [email protected] International Liaison: Boris Nikolayenko K [email protected] International Tax: Aidar Aitov [email protected]

Kenya GMT+3

Moore Stephens JVB LLP NAIROBI The Pride Rock No. 6, Donyo Sabuk Avenue Off General Mathenge Drive P.O. Box 69952 - 00400 Nairobi Kenya Telephone: +254 20 2083628/9 E-mail: [email protected] Website: www.msjvb.com

International Liaison Joy V. Bhatt and Tax: [email protected] International Liaison Weldon C. Mutai and Tax: [email protected]

Alternative tel. numbers - +254 20 2622560/2623052 +254 720 384 984 +254 735 159 042

101 Kenya (CONTINUED) GMT+3

Moore Stephens JVB LLP MOMBASA 5th Floor Imaara Building Dedan Kimathi Avenue P.O. Box 87537 - 80100 Mombasa Kenya Telephone: +254738180053 E-mail: [email protected]; [email protected] Website: www.msjvb.com

Saheel Abdulhamid (Audit Partner)

International Liaison Joy V. Bhatt and Tax: [email protected] International Liaison Saheel Abdulhamid and Tax: [email protected]

Korea GMT+9

Samhwa Accounting Corporation SEOUL Samhwa B/D, 407, Bongeunsa-Ro Gangnam-Gu Seoul South Korea Telephone: +82 (2) 539 9111 Facsimile: +82 (2) 539 9115 Website: www.shcpa.co.kr

Dogyun Kim (International Team Leading Partner)

International Liaison: Chris Chiwook Song [email protected] International Tax: Kook-Hee Lee [email protected]

102 Kuwait GMT+3

Moore Stephens AL Saleh & Co. KUWAIT CITY 12th Floor, Al Mashoura Tower Hamad Al Saqer Street, Qibla PO BOX 4090 Safat 13041 State of Kuwait Telephone: +965 22463115 Facsimile: +965 22986411 E-mail: [email protected] Website: www.moorestephens-kw.com

Idris Atcha

International Liaison Idris Atcha and Tax: [email protected]

Al Bahar & Co. K KUWAIT CITY L 12th Floor Al Mashoura Towers Al Qibla PO Box 4090 Safat 13041 State of Kuwait Telephone: +965 22986401 Facsimile: +965 22986411 E-mail: [email protected] Website: www.moorestephens-kw.com

Dr. Hussah Al Bahar Idris Atcha

International Liaison Idris Atcha and Tax: [email protected]

Latvia GMT+3

Moore Stephens (Riga) Limited RIGA 13, Araishu Street Riga LV 1006 Latvia Telephone: +371 6 7541222 Facsimile: +371 6 7555691 E-mail: [email protected] Website: http://riga.moorestephens.com

International Liaison: Viktorija Usovicha [email protected]

103 Lebanon GMT+2

Moore Stephens Consultancy SARL BEIRUT Berytech Bldg. Mailing Address Museum P. O. Box 11-9750 Beirut Riad El Solh Lebanon Beirut 1107 2290 Lebanon Telephone: +961 (1) 612500 Ext 7201 E-mail: [email protected] Website: www.moorestephensconsultancy.com

Aziz Tabbal Mitri Bekhazi Michel Dimas

International Liaison: Mitri Bekhazi [email protected]

Moore Stephens Tabbal BEIRUT Victoria Tower Building Mailing Address 4th Floor P. O. Box 11-9750 Corniche du Fleuve Riad El Solh Beirut Beirut 1107 2290 Lebanon Lebanon Telephone: +961 (1) 424 624/424 724/424 824 Facsimile: +961 (1) 424 924 E-mail: [email protected] Website: http://middleeast.moorestephens.com

Aziz Tabbal Maria Al Naddaf Samantha Bou Tayeh Youssef Boutros

International Liaison Aziz Tabbal and Tax: [email protected]

Liechtenstein GMT+1

Please see the correspondent firm listing

Lithuania GMT+2

Moore Stephens Vilnius UAB VILNIUS J. Kubiliaus Str.6 LT-08234 Vilnius Lithuania Telephone: +370 (5) 268 59 29/C: +370 (611) 537 38 E-mail: [email protected] Website: www.moorestephens.lt

Danguté Pranckéniené

International Liaison: Danguté Pranckéniené [email protected]

104 Luxembourg GMT+1

Moore Stephens S.à.r.l. LUXEMBOURG 16 Allée Marconi B.P. 260 2012 Luxembourg Telephone: +352 26 44 03 65 Facsimile: +352 45 31 47 E-mail: [email protected] Website: www.moore-stephens.lu

Evelyne Guillaume Jean-Marie Poos Paul Diederich Marie-Lou Fojaca

International Liaison: Paul Diederich [email protected] International Tax: Evelyne Guillaume [email protected]

Moore Stephens Audit S.A. LUXEMBOURG L 2-4, rue du Château d’Eau M L-3364 Leudelange Luxembourg Telephone: +352 26 26 84 1 Facsimile: +352 26 26 84 99 E-mail: [email protected] Website: www.moorestephenslux.com

Horst Schneider Christoph Loch Raphael Loschetter Jean-Nicolas Leglise

International Liaison: Horst Schneider [email protected]

Macedonia, FYRO GMT+1

See Former Yugoslav Republic of Macedonia

105 Malaysia GMT+8

Moore Stephens Associates PLT KUALA LUMPUR Unit 3.3A, 3rd Floor, Surian Tower No.1 Jalan PJU 7/3 Mutiara Damansara 47810 Petaling Jaya Selangor Malaysia Telephone: +60 (03) 7728 1800 Facsimile: +60 (03) 7728 9800 E-mail: [email protected]

Stephen Wan Lo Kuan Che Hui Tan Kei David Chuah

International Liaison: Stephen Wan [email protected]

Advent MS Tax Consultants Sdn Bhd KUALA LUMPUR Unit 3.3A, 3rd Floor, Surian Tower No.1 Jalan PJU 7/3, Mutiara Damansara 47810 Petaling Jaya, Selangor Malaysia Telephone: +60 (03) 7728 1800 Facsimile: +60 (03) 7728 9800 E-mail: [email protected]

Ong Chong Chee Chow Chee Yen Joanne Hooi Wan Chee Khei

International Liaison: Ong Chong Chee [email protected]

Moore Stephens International Financial Offshore Centre LABUAN 1st Floor, U0510 Lazenda Commercial Centre Phase II Jalan Tun Mustapha 87000 Federal Territory of Labuan Malaysia Telephone: +60 (87) 480 422 Facsimile: +60 (87) 425 563 E-mail: [email protected]

Tan Chin Fah (Partner in Charge) Tan Kim Beng

International Liaison: Ong Chong Chee [email protected]

106 Malta GMT+1

Moore Stephens BIRKIRKARA 15, Level 2 Corporate Suites, Naxxar Road Birkirkara, BKR 9048 Malta Telephone: +356 21 233 664 / 21 220 354 Facsimile: +356 21 230 445 E-mail: [email protected] Website: http://malta.moorestephens.com

Helen Meli Attard Reginald Meli Attard CPA

International Liaison Helen Meli Attard and Tax: [email protected]

Mauritius GMT+4

Moore Stephens PORT LOUIS M 6th Floor Newton Tower 22, Sir William Newton Street Port Louis Republic of Mauritius Telephone: +230 211 6535/0021/7484 Facsimile: +230 211 6964 E-mail: arvin.rogbeer @moorestephens.mu Website: www.moorestephens.mu

Arvin Rogbeer Ashvin Mawven Ravindra Ramphul Sudhir Newaj Rubeenna Rogbeer

International Liaison Arvin Rogbeer and Tax: [email protected]

Mexico GMT-6/7

Moore Stephens Oficina México., S. C. Coordination Office MEXICO CITY Insurgentes Sur 1793 oficina 308 Col. Guadalupe Inn Delegación Álvaro Obregón Ciudad de México, 01020 México Telephone: +52 (55) 5575-1094 Facsimile: +52 (55) 5575-1094 E-mail: [email protected] Website: http://mx.moorestephens.com

Coordinator: María Esther Zapata [email protected]

107 Mexico (CONTINUED) GMT-6/7

Javier De Los Santos y Cía., S.C CIUDAD VICTORIA Lauro Aguirre Nte. 214 Centro Cd. Victoria Tamps. 87000 Mexico Telephone: +52 (834) 318-5816 Facsimile: +52 (834) 318-5817 E-mail: [email protected] Website: www.jsc.com.mx

Javier de los Santos Fraga Gerardo de los Santos Valero Javier de los Santos Adrián de los Santos Ventura de los Santos

International Liaison: Ventura de los Santos [email protected] International Tax: Javier de los Santos [email protected] International Tax: Eduardo Moreno Rodriguez [email protected]

Javier De Los Santos y Cía., S.C. REYNOSA Carretera Monterrey Reynosa No. 210C Locales 2, 3, 5 y 6 Planta Baja Edificio “A” Fracc. Portal de San Miguel Reynosa, Tam. 88730 Mexico Telephone: +52 (899) 930-1600 E-mail: [email protected]

International Liaison: Ventura de los Santos [email protected] International Tax: Javier de los Santos [email protected] International Tax: Eduardo Moreno Rodriguez [email protected]

108 Mexico (CONTINUED) GMT-6/7

Ceceña, Brambila, Camarena y Cía., S.C. COLIMA Av. de las Rosas No. 269 Col. Jardines de la Corregidora Colima Col. 28000 Mexico Telephone: +52 (312) 330-4647 Facsimile: +52 (312) 314-2994 E-mail: [email protected]

Héctor Brambila Espinosa Gabriela Llanes Delgado Alejandro Camarena Berra

International Liaison Héctor Brambila Espinosa and Tax: [email protected]

Alberto Tapia Contadores Públicos, S.C. GUADALAJARA Av. Américas 1320 Fracc. Altamira M Zapopan Jal. 45160 Mexico Telephone: +52 (33) 3656-2211 Facsimile: +52 (33) 3656-3366 E-mail: [email protected] Website: http://www.albertotapia.com.mx/web.swf

Alberto Tapia Venegas Alberto Tapia Reynoso Héctor Eguiarte Martinez

International Liaison: Alberto Tapia Venegas [email protected] International Tax: Alberto Tapia Reynoso [email protected]

Sotomayor Elías, S.C. HERMOSILLO Blvd. Navarrete 76-1 Col. Valle Escondido Hermosillo Son., 83207 Mexico Telephone: +52 (662) 108-2740 Facsimile: +52 (662) 108-2744 E-mail: [email protected] Website: www.sotomayorelias.com.mx

Rodrigo Sotomayor Elías Jorge Francisco Navarro Rosales Rodrigo Sotomayor González

International Liaison: Rodrigo Sotomayor González [email protected]

109 Mexico (CONTINUED) GMT-6/7

Moore Stephens Corposer/SIA Contadores Públicos LEÓN Paseo de los Faisanes 116-A Col. San Isidro León. Guanajuato C.P. 37530 Mexico Telephone: +52 (477) 771 4994 Facsimile: +52 (477) 771 4994 ext.113 E-mail: [email protected] Website: http://corposer.moorestephens.com

Guillermo Morales Ruiz Esparza Magdalena Hernandez Valdes Ernesto Morales Ruiz Esparza

International Liaison: Guillermo Morales Hernández [email protected]

Peón De Regil, Vega y Asociados S.C.P. MÉRIDA Calle 56 No. 366 entre 37 y 39 Col. Centro Mérida Yuc., 97000 Mexico Telephone: +52 (999) 927-2422/2656 E-mail: [email protected] Website: www.peonderegilvega.com

Álvaro Peón de Regil Roberto Vega Carrillo Daniel Oscar Echeverría Arceo Roberto Vega Castellanos

International Liaison Roberto Vega Carrillo and Tax: [email protected]

Espinoza, Gutiérrez, S.C. MEXICALI Ave. Reforma 1507-A Colonia Nueva CP 21100 Mexicali Baja California Mexico Telephone: +52 (686) 551-9824 Facsimile: +52 (686) 551-9624 ext. 102 E-mail: [email protected]

Ramón Espinoza Jiménez Jesús Gutiérrez Higuera (Managing Partner)

International Liaison: Ramón Espinoza Jiménez [email protected] International Tax: Jesús Gutiérrez Higuera [email protected]

110 Mexico (CONTINUED) GMT-6/7

Moore Stephens De Anda, Torres, Gallardo y Cía., S.C. de R.L. de C.V. MEXICO CITY Bosque de Duraznos 61 Piso 8 Col. Bosques de las Lomas Ciudad de México, 11700 Mexico Telephone: +52 (55) 5245-1005 / (55) 5245-1169 Facsimile: +52 (55) 5245-1327 E-mail: [email protected] Website: www.msdat.com.mx

José De Anda Sánchez Jaime Omar Torres Pérez José Antonio De Anda Turati Roberto Gallardo López

International Liaison: Roberto Gallardo López [email protected] International Liaison: Jaime Omar Torres Pérez [email protected] International Tax: José Antonio De Anda Turati [email protected] M International Tax - José Antonio De Anda Turati Corporate: [email protected]

Del Barrio y Cía., S.C. MEXICO CITY Pestalozzi 914 Col. Del Valle Delegación Benito Juárez Ciudad de México, 03100 Mexico Telephone: +52 (55) 5575-4000/5085-8563 E-mail: [email protected] Website: www.delbarrioycia.com

Luis González Ortega José Manuel Etchegaray Morales Diamantina Perales Flores José Luis García Ramírez Abel Esquivel Sánchez

International Liaison: Luis González Ortega [email protected] International Tax - Diamantina Perales Flores Corporate: [email protected] International Tax - Ricardo Varela Archundia Corporate: [email protected]

111 Mexico (CONTINUED) GMT-6/7

Moore Stephens Orozco Medina, S.C. MEXICO CITY Gabriel Mancera 1041 Col. del Valle Delegación Benito Juárez Ciudad de México, 03100 Mexico Telephone: +52 (55) 3687-2700 Website: www.oma.com.mx

Miguel Ángel Orozco Medina Juan Gerardo Martínez Santillán Eduardo Pérez Armienta Pedro Flores Carrillo Víctor Manuel Rodriguez Arias Martín Felipe Domínguez Pulido Eduardo A. Dyer Ortega Liliana Miriam Blancas Estrada

International Liaison: Miguel Ángel Orozco Medina [email protected] International Tax: Eduardo Pérez Armienta [email protected]

Juan Antonio Cedillo y Cía., S.C. MONTERREY Vicente Ferrara 112 Col. Parque Obispado Monterrey N.L., 64060 Mexico Telephone: +52 (81) 8346-0314/0681 Facsimile: +52 (81) 8347-6878 E-mail: [email protected] Website: http://www.jacr.com.mx/default.htm

Juan Antonio Cedillo Ríos Mauricio Guzmán González (Chairman and Senior Partner) (Managing Partner)

International Liaison Mauricio Guzmán González and Tax: [email protected] International Liaison: Guillermo Treviño Wong [email protected]

Juan Antonio Cedillo y Cía., S.C. SALTILLO Tabasco 496 Col. República Ote. Saltillo Coah., 25280 Mexico Telephone: +52 (844) 416-2990 Facsimile: +52 (844) 416-2031 E-mail: [email protected]

Mario Eloy Gutiérrez Castillo (Partner in Charge)

112 Mexico (CONTINUED) GMT-6/7

Juan Antonio Cedillo y Cía., S.C. PIEDRAS NEGRAS Juárez 113 Ote. Zona Centro Piedras Negras Coah., 26000 Mexico Telephone: +52 (878) 782-5090/3312 Facsimile: +52 (878) 782-4100 E-mail: [email protected] Website: http://www.jacr.com.mx/

Sergio Montes Cárdenas (Partner in Charge)

Guerrero, Sánchez y Compañía, S.C. QUERÉTARO Circuito Jardín Núm. 3 Planta Alta Col. Álamos 3ra. Sección Querétaro M Qro. 76160 Mexico Telephone: +52 (442) 245-1409 Facsimile: +52 (442) 245-1389 E-mail: [email protected] Website: www.guerrerosanchez.com.mx

Javier Guerrero Marín Rosa Martha Estrada Martinez

International Liaison: Javier Guerrero Marín [email protected] International Tax: Jorge Martin Sánchez Salazar [email protected]

Moore Stephens Marcelo De los Santos y Cía., S.C. SAN LUIS POTOSÍ Comonfort 805 Zona Centro San Luis Potosí S.L.P., 78000 Mexico Telephone: +52 (444) 144-1000 Facsimile: +52 (444) 144-1004 E-mail: [email protected] Website: www.msc.com.mx

Marcelo de los Santos Anaya Carlos de los Santos Anaya (Managing Partner Director) (Managing Partner)

International Liaison Marcelo de los Santos Anaya and Tax: [email protected] International Liaison: Carlos de los Santos Anaya [email protected] International Liaison: Iván Cruz Alemán [email protected] Outsourcing Manager: Iván Sarabia [email protected]

113 Mexico (CONTINUED) GMT-6/7

Moore Stephens Marcelo De los Santos y Cía., S.C. AGUASCALIENTES Av. Universidad 1001 Int. 704 – 7° piso Edificio Torreplaza Bosques Col. Bosques del Prado Aguascalientes, Ags., 20120, Mexico Telephone: +52 (449) 914-3474 Facsimile: +52 (449) 914-8864 E-mail: [email protected] Website: www.msc.com.mx

Marcelo de los Santos Anaya (Partner in Charge)

Moldova, Republic of GMT+2

Moore Stephens KSC CHISINAU MD 2004 202 Stefan cel Mare Bvd. Kentford building, 9th Floor Chisinau Republic of Moldova Telephone: +373 22 022 555 E-mail: [email protected] Website: www.moorestephens-ksc.md

Mamas Andreas Koutsoyiannis Andrei Stan (CEO)

International Liaison Mamas Andreas Koutsoyiannis and Tax: [email protected] International Liaison Andrei Stan and Tax: [email protected]

Monaco GMT+1

Moore Stephens Services S.A.M. MONTE CARLO L’Estoril Bloc C 31, Avenue Princesse Grace Monte Carlo MC98000 Monaco Telephone: +377 93.10.41.21 Facsimile: +377 93.25.62.70 E-mail: [email protected] Website: www.moorestephensmonaco.com

Patricia Osborne Andrew Gallagher

International Liaison Patricia Osborne and Tax: [email protected]

114 Mongolia GMT+9

Please see the correspondent firm listing

Morocco GMT

Moore Stephens Bernossi TANGIER Residence “Paradise A” 4 Rue Abdellah Habti 90 000 Tangier Morocco Telephone: +212 (5) 39 32 32 18 Facsimile: +212 (5) 39 32 33 23 E-mail: [email protected] Website: www.msbernossi.ma

Abdellatif Bernossi Kouds Bernossi Karim Benchoubane Yassine El Alami

International Liaison Abdellatif Bernossi and Tax: [email protected] M Moore Stephens Casablanca N CASABLANCA 34, Rue d’Azilal Casablanca Morocco Telephone: +212 (5) 22 30 09 80 Facsimile: +212 (5) 22 30 72 89 E-mail: [email protected] Website: www.moorestephens-casablanca.ma

Tajeddine Cherradi Ahmed Cherradi

International Liaison: Tajeddine Cherradi [email protected]

Nepal GMT+6

Please see the correspondent firm listing

115 Netherlands GMT+1

Full Service offices in:

1. Amsterdam Moore Stephens MTH B.V. 2. Einhoven Moore Stephens Witlox van den Boomen B.V. 3. Rotterdam Moore Stephens Rotterdam B.V.

Moore Stephens MTH B.V. AMSTERDAM Spaces Zuidas Mailing Address Barbara Strozzilaan 101 Bussummergrindweg 1 Strawinskylaan 1001 1406 NZ Bussum 1083 HN Amsterdam The Netherlands The Netherlands Telephone: +31 20 331 4158 Website: www.mth.nl/nl/international

International Liaison Teunis van den Berg and Tax: [email protected] International Audit: Holger Buch RA [email protected] International Corporate Erik-Jan Hennis Finance: [email protected]

Offices in Almere, Amsterdam, Amersfoort/Hoevelaken, Assen, Baarn, Barneveld, Bussum, Emmeloord, Heerde, Hilversum, Lelystad, Meppel, Putten, Steenwijk, Veenendaal and Zeist (Utrecht).

Moore Stephens Witlox Van den Boomen B.V. EINDHOVEN Eindhovenseweg 126 Mailing Address 5582 HW Waalre P.O. Box 120 The Netherlands 5580 AC Waalre The Netherlands Telephone: +31 (40) 2215805 Facsimile: +31 (40) 2212135 E-mail: [email protected] Website: www.wvdb.nl

International Liaison: Stephan Seijkens [email protected] International Tax: Paul de Bie [email protected] International Tax: Jasper Rijnsburger [email protected]

Office also in Rosmalen

116 Netherlands (CONTINUED) GMT+1

Moore Stephens Rotterdam B.V. Part of DRV Accountants & Adviseurs ROTTERDAM Hoofdweg 52 Mailing Address 3067 GH Rotterdam P.O. Box 8541 The Netherlands 3009 AN Rotterdam The Netherlands Telephone: +31 (10) 421 0 20 E-mail: [email protected] Website: www.moorestephensrotterdam.nl

International Liaison: Manfred Zurhorst LL.M. [email protected] International Audit: Michael Bick [email protected] International Tax - Dr.iur. Sjoerd Bult Corporate: [email protected] International Tax - Dirk van Dorsselaer Global Mobility: d.van.dorsselaer @moorestephensrotterdam.nl Private Wealth: Wouter Verstijnen [email protected] N Offices in Bergen op Zoom, Breda, Hellevoetsluis, Middelburg, Naaldwijk, Oosterhout, Oud-Beijerland, Roosendaal, Sliedrecht, Terneuzen, Zierikzee and Goes

DRV Corporate Finance B.V. ROTTERDAM Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: +31 10 251 2020 Facsimile: +31 10 421 0350 E-mail: [email protected] Website: www.drvcf.nl

Corporate Finance Martin Arnold de Jong RA Advisor: [email protected]

117 New Zealand GMT+12

Moore Stephens Markhams Auckland AUCKLAND Level 10, 203 Queen Street Mailing Address Auckland 1010 PO Box 2194 New Zealand Auckland 1140 New Zealand Telephone: +64 9 309 6011 Facsimile: +64 9 366 0261 E-mail: [email protected] Website: www.markhams.co.nz

Atul Mehta (National Chairman) John Teague Sam Bassett Tarsha Hazleman Craig Hemphill Rob Hargrave (Associate) Kiran Bhikha Jess Gilmour (Associate) Dennis Munn

International Liaison: Atul Mehta [email protected] International Tax: Sam Bassett [email protected]

Moore Stephens Markhams Christchurch Limited CHRISTCHURCH 335 Lincoln Road Mailing Address Addington PO Box 13 104 Christchurch 8024 Christchurch 8141 New Zealand New Zealand Telephone: +64 (3) 379 6710 Facsimile: +64 (3) 379 6754 E-mail: [email protected] Website: www.markhams.co.nz

Paul Rickerby (Managing Director)Mike Willetts Graeme Rhodes Belinda Canton

International Liaison: Paul Rickerby [email protected] International Tax: Belinda Canton [email protected]

118 New Zealand (CONTINUED) GMT+12

Markhams Clarke Craw Limited DUNEDIN 2 Clark Street Mailing Address Dunedin 9016 PO Box 919 New Zealand Dunedin 9054 New Zealand Telephone: +64 (3) 477 0032 Facsimile: +64 (3) 477 0098 E-mail: [email protected] Website: www.markhams.co.nz

David Russell Daniel Piebenga Barry O’Donnell Barry Clarke (Consultant) Gavin Craw (Consultant) Mark Dalloway (Associate) Denise Gow Paula McKay (Associate)

International Liaison: Daniel Piebenga [email protected] International Tax: David Russell [email protected]

Moore Stephens Markhams Hawkes Bay Limited HASTINGS N 308 Queen St. East Mailing Address Hastings 4122 PO Box 40 Hawkes Bay Hastings 4156 New Zealand Hawkes Bay New Zealand Telephone: +64 6 873 0355 Facsimile: +64 6 876 0478 E-mail: [email protected] Website: www.markhams.co.nz

Dan Druzianic Mark Knofflock Gwen Rurawhe Ben Gilmour Barry Rosenberg (Consultant)

International Liaison: Dan Druzianic [email protected] International Tax: Gwen Rurawhe [email protected]

Moore Stephens Markhams Hawkes Bay Limited HAVELOCK NORTH 18 Napier Road Mailing Address Havelock North 4130 PO Box 8333 Hawkes Bay Havelock North 4157 New Zealand Hawkes Bay New Zealand Telephone: +64 (6) 877 3333 Facsimile: +64 (6) 877 8776 E-mail: [email protected] Website: www.markhams.co.nz

Hamish Pringle Alan Bartlett

119 New Zealand (CONTINUED) GMT+12

Moore Stephens Markhams Wairarapa Limited MASTERTON 40 Perry Street Mailing Address Masterton 5810 PO Box 190 Wairarapa Masterton 5840 New Zealand Wairarapa New Zealand Telephone: +64 (6) 377 4139 Facsimile: +64 (6) 378 8260 E-mail: [email protected] Website: www.markhams.co.nz

Sharon Parker Mike Flower Alistair McLennan

International Liaison Alistair McLennan and Tax: [email protected]

Moore Stephens Wairarapa Audit MASTERTON 40 Perry Street Mailing Address Masterton 5810 PO Box 190 Wairarapa Masterton 5840 New Zealand Wairarapa New Zealand Telephone: +64 (6) 929 7734 E-mail: [email protected] Website: www.moorestephens.nz

Miecio Czudaj Adrienne Dempsey (Manager)

International Liaison: Miecio Czudaj [email protected]

Moore Stephens Markhams Wanganui WANGANUI 249 Wicksteed Street Mailing Address Wanganui 4500 PO Box 4088 New Zealand Wanganui 4541 New Zealand Telephone: +64 (6) 349 0888 Facsimile: +64 (6) 349 0879 E-mail: [email protected] Website: www.markhams.co.nz

Jeff Whitlock James Bowen Nicola Gibbons

International Liaison Jeff Whitlock and Tax: [email protected]

120 New Zealand (CONTINUED) GMT+12

Moore Stephens Markhams Wellington Ltd. WELLINGTON Level 11, Sovereign House Mailing Address 34-42 Manners Street PO Box 2399 Wellington 6011 Wellington 6140 New Zealand New Zealand Telephone: +64 (4) 472 4815 Facsimile: +64 (4) 473 7011 E-mail: [email protected] Website: www.markhams.co.nz

Bruce Stormer Abbey Warner

International Liaison Bruce Stormer and Tax: [email protected]

Moore Stephens Wellington Audit WELLINGTON Level 11, Sovereign House Mailing Address 34-42 Manners Street PO Box 24324, Wellington 6011 Manners Street New Zealand Wellington 6142 New Zealand N Telephone: +64 (4) 910 1093 E-mail: [email protected] Website: www.moorestephens.nz

Miecio Czudaj Michael Rania

International Liaison: Miecio Czudaj [email protected]

Nicaragua GMT-6

Porras Barrera Consultores y Auditores MANAGUA Edificio El Centro II, 4to. Piso. Suite 403C Apartado No. 1702 Managua Nicaragua Telephone: +505 2225-1373 E-mail: [email protected]

Cornelio Porras Cuéllar Alexander Porras Rodríguez Christian Barrera Ramos

International Liaison: Christian Barrera Ramos [email protected]

121 Nigeria GMT+1

Moore Stephens RoseWater LAGOS 5 Shagamu Avenue Off Association Avenue Ilupeju Lagos Nigeria Telephone: +234 1 271 8643 / 8644 Facsimile: +234 1 271 8643 E-mail: [email protected] Website: www.moorestephens-rwp.com

Kayode Sunmola Paul Abegunde

International Liaison: Kayode Sunmola [email protected] International Tax: Paul Abegunde [email protected]

Norway GMT+1

Moore Stephens Norway DA OSLO Tullins gate 2 0166 Oslo Norway Telephone: +47 22 98 15 40 Facsimile: +47 22 98 15 41 E-mail: [email protected] Website: www.moorestephens.no

International Liaison Bjørn M. Naustheller and Tax: [email protected]

Moore Stephens Consulting AS OSLO Tullins gate 2 0166 Oslo Norway Telephone: +47 22 98 15 40 Facsimile: +47 22 98 15 41 E-mail: [email protected] Website: www.moorestephens.no

International Liaison: Bjørn M. Naustheller [email protected] International Liaison: Jens Petter Hilsen [email protected]

122 Norway (CONTINUED) GMT+1

Moore Stephens DA OSLO Tullins gate 2 0166 Oslo Norway Telephone: +47 22 98 15 40 Facsimile: +47 22 98 15 41 E-mail: [email protected] Website: www.moorestephens.no

Bjørn M. Naustheller Jens Petter Hilsen Jan Gudevold Torhild Søberg

International Liaison Bjørn M. Naustheller and Tax: [email protected]

Oman GMT+4

Moore Stephens MUSCAT Courier Address: Mailing Address Bank Melli Iran Building P.O. Box 933 N 2nd Floor, Office nos 201, 202 Ruwi and 204 Postal Code 112 O CBD South Sultanate of Oman Sultanate of Oman Telephone: +968 2481 2041 Facsimile: +968 2481 2043 E-mail: [email protected] Website: http://middleeast.moorestephens.com

John Adcock

International Liaison John Adcock and Tax: [email protected]

123 Pakistan GMT+5

Shekha & Mufti KARACHI 253-C P.E.C.H.S, Block 6 Off Shahrah-e-Faisal Karachi Pakistan Telephone: +92 21 34374811/34386730 Facsimile: +92 21 34544766 E-mail: [email protected] Website: www.shekhamufti.com

Jawwad Shekha Zafar Ahmed Adnan Mufti

International Liaison: Jawwad Shekha [email protected] International Tax: Zafar Ahmed [email protected]

Shekha & Mufti LAHORE Office No. 4, 3rd Floor Rehman Plaza Queens Road, Off The Mall Lahore Pakistan Telephone: +92 42 3 6298231/6398232 Facsimile: +92 42 3 6298234 E-mail: [email protected] Website: www.shekhamufti.com

Jawwad Shekha Zafar Ahmed Adnan Mufti

International Liaison: Jawwad Shekha [email protected] International Tax: Zafar Ahmed [email protected]

Panama GMT-5

Please see the correspondent firm listing

124 Paraguay GMT-4

Moore Stephens - Ayca Auditores Y Consultores ASUNCION Teniente Jara Troche 655c/ Juan de Zalazar Asuncion Paraguay Telephone: +595 (21) 232283 Facsimile: +595 (21) 232284 Website: www.ayca.com.py

Manuel Stark Robledo Fernando José Estigarribia Lezcano

International Liaison: Manuel Stark Robledo [email protected] International Liaison: Fernando José Estigarribia Lezcano [email protected]

Peru GMT-5

Vizcarra Y Asociados Sociedad Civil LIMA Av. Miro Quesada 425 Oficina 612 Prisma Business Tower Magdalena del Mar P Lima 17 Peru Telephone: +51 (1) 208 1720 Facsimile: +51 (1) 208 1731 E-mail: [email protected] Website: www.moorestephensperu.com

Jaime Vizcarra Moscoso Alberto Ernesto Viale Rendón Justo Ernesto Manrique Aragón CPA

International Liaison: Jaime Vizcarra Moscoso [email protected] International Liaison: Justo Ernesto Manrique Aragón CPA [email protected] International Liaison: Jaime Isaac Vizcarra Honorio [email protected] International Liaison Alberto Ernesto Viale Rendón and Tax: [email protected] International Tax: Heidi Vizcarra Honorio [email protected]

125 Philippines GMT+8

Mendoza Querido & Co. MAKATI CITY 19th Floor, Salcedo Towers 169 H.V. dela Costa Street Salcedo Village Makati City 1200 Philippines Telephone: +63 (2) 887-1888 Facsimile: +63 (2) 887-1264 E-mail: [email protected] Website: www.mqc.com.ph

Emmanuel Y. Mendoza Richard S. Querido

International Liaison: Emmanuel Y. Mendoza [email protected] International Tax: Richard S. Querido [email protected]

Poland GMT+1

Moore Stephens Polska Sp. z o.o. National Umbrella WARSAW ul. Sienna 82 00-815 Warsaw Poland Website: www.moorestephens.pl

Janusz Białecki [email protected] Iga Kwaśny [email protected] Rafał Siarkiewicz [email protected] Monika Tuzimek [email protected] Anna Scharf [email protected]

Moore Stephens Central Audit Sp. z o. o. WARSAW ul. Sienna 82 00-815 Warsaw Poland Telephone: +48 (22) 652 21 83/586 57 00 Facsimile: +48 (22) 323 65 50 E-mail: [email protected] Website: www.msca.pl

Janusz Białecki Anna Scharf Iga Kwaśny Monika Tuzimek Rafał Siarkiewicz Michał H. Głowacki (Director of Information Technology)

International Liaison Iga Kwaśny and Tax: [email protected]

126 Poland (CONTINUED) GMT+1

Moore Stephens Digital Sp. z o.o. WARSAW ul. Sienna 82 00-815 Warsaw Poland Telephone: +48 (22) 586 57 00 Facsimile: +48 (22) 323 65 50 E-mail: [email protected]

Michał H. Głowacki Hubert Klekowicz

International Liaison: Michał H. Głowacki [email protected]

Portugal GMT

Moore Stephens & Associados SROC SA LISBON Head Office Avenida Miguel Bombarda N° 36-6° A/B 1050-165 Lisbon Portugal Telephone: +351 (21) 847 1933/1934 Facsimile: +351 (21) 847 1932 P E-mail: [email protected] Website: www.moorestephens.pt

António Monteiro Patricia Monteiro Pedro Monteiro Joaquim Pereira Silvão Teresa Henriques

International Liaison: Pedro Monteiro [email protected] International Tax: Isabel Guerreiro [email protected]

Moore Stephens & Associados SROC SA OPORTO Rua João de Deus N° 6-6° 4100-456 Porto Portugal Telephone: +351 (22) 600 72 84 Facsimile: +351 (22) 600 72 85 E-mail: [email protected] Website: www.moorestephens.pt

António Soares Fernando Rente

(NOTE: Please send copies of all correspondence with this office to Head Office in Lisbon.)

127 Portugal (CONTINUED) GMT

Moore Stephens & Associados SROC SA FUNCHAL Rue Ivens, 3B Edifício D. Mécia 3°P 9000-046 Funchal Madeira Portugal Telephone: +351 (291) 206320 Facsimile: +351 (291) 206329 E-mail: [email protected] Website: www.moorestephens.pt

Antonio Salvador Abreu

(NOTE: Please send copies of all correspondence with this office to Head Office in Lisbon.)

Qatar GMT+3

Moore Stephens & Partners Certified Public Accountants DOHA C-Ring Road, Gredco III Bldg# 26,.Office# 303 P.O.Box: 17085 Doha The State of Qatar Telephone: +974 (444) 36156/36105 Facsimile: +974 (442) 79617 E-mail: [email protected] Website: www.moorestephens-qa.com

Fathi Abu Farah

International Liaison: Hassib M. Kay [email protected]

Moore Stephens Access W.L.L. DOHA C-Ring Road, Gredco III Bldg# 26,.Office# 303 P.O.Box: 17085 Doha The State of Qatar Telephone: +974 (444) 36156/36105 Facsimile: +974 (442) 79617 E-mail: [email protected] Website: www.moorestephens-qa.com

Sami Zaitoon (Managing Partner) Hassib M. Kay (Executive Partner)

International Liaison: Hassib M. Kay [email protected]

128 Romania GMT+2

Audit One SRL BUCHAREST 28 Radu Vodă Building A District 4 Bucharest Romania Telephone: +40 (0)21 319 62 98 / C: 0729 209 729 Facsimile: +40 (0)21 319 62 90 E-mail: [email protected] Website: www.auditone.ro

Ana Dinca

International Liaison: Ana Dinca [email protected] International Liaison: Florin Epure [email protected] International Tax: Laura Stoica [email protected] International Tax: Tatiana Nina [email protected]

Moore Stephens KSC BUCHAREST 014472, 175 Calea Floreasca Floreasca Tower, 13th floor P District 1, Bucharest Q Romania Telephone: +40 374 490 074 R Facsimile: +40 374 094 191 E-mail: [email protected] Website: www.moorestephens-ksc.ro

Mamas Andreas Koutsoyiannis Andrei Stan (CEO)

International Liaison Mamas Andreas Koutsoyiannis and Tax: [email protected]

Moore Stephens KSC TIMISOARA 1 i.c. Bratianu Square Bratianu Real Estate Timisoara Romania Telephone: +40 374 404 113 E-mail: [email protected] Website: www.moorestephens-ksc.ro

Mamas Andreas Koutsoyiannis Andrei Stan (CEO)

International Liaison Mamas Andreas Koutsoyiannis and Tax: [email protected]

129 Romania (CONTINUED) GMT+2

Moore Stephens Tomosoiu LLP BUCHAREST 014472, 175 Calea Floreasca Floreasca Tower, 13th floor District 1, Bucharest Romania Telephone: +40 (0)374 490 074 Facsimile: +40 (0)374 094 191 E-mail: [email protected] Website: www.tomosoiulaw.ro

Vlad Tomosoiu

International Liaison: Vlad Tomosoiu [email protected]

Russian Federation GMT+2/12

OOO Moore Stephens Moore Stephens Moscow Limited MOSCOW Building 2, Office 321 40/12, Nizhnaya Krasnoselskaya Street Moscow 105066 Russian Federation Telephone: +7 (495) 589 34 98 E-mail: [email protected] Website: www.moorestephens.ru

Marina Gorbunova Maxim Sobokarev Tatiana Struk Yana Kazaku

International Liaison: Maxim Sobokarev [email protected] International Tax: Marina Gorbunova [email protected]

(See also Moore Stephens CIS Limited in London, UK)

NP Consult MOSCOW 65, Starokaluzhskoe shosse Moscow 117630 Russian Federation Telephone: +7 (495) 221 7379 Facsimile: +7 (495) 221 7379 E-mail: [email protected] Website: www.npg.ru

Vladimir Y. Skobarev

International Liaison: Vladimir Y. Skobarev [email protected]

130 Russian Federation (CONTINUED) gMT+2/12

OOO Moore Stephens NOVOSIBIRSK Krasniy prospect, bld 77B, office 515 Novosibirsk 630091 Russian Federation Telephone: +7 (495) 589 3498 (Ext. 301) E-mail: [email protected] Website: www.moorestephens.ru

Lidia Zhdanova

International Liaison: Lidia Zhdanova [email protected]

(See also Moore Stephens CIS Limited in London, UK)

OOO Moore Stephens Moore Stephens Sakhalin Limited SAKHALIN 119A Prospect Mira, Office 40 Yuzhno-Sakhalinsk 693007 Russian Federation Telephone: +7 (4242) 225441 Facsimile: +7 (4242) 225442 E-mail: [email protected] Website: www.moorestephens.ru

Maria Galiulina

(See also Moore Stephens CIS Limited in London, UK) R

OOO Moore Stephens Moore Stephens Vladivostok Limited VLADIVOSTOK 8 Lazo St. Vladivostok 690091 Russian Federation Telephone: +7 (423) 2 414 554 Facsimile: +7 (423) 2 414 554 E-mail: [email protected] Website: www.moorestephens.ru

Maria Volkova Tatiana Pavlova Nadezhda Naumchik Diana Remizova

International Liaison: Maria Volkova [email protected] International Tax - Marina Chelnokova Personal & Corporate: [email protected]

(See also Moore Stephens CIS Limited in London, UK)

131 Saudi Arabia GMT+3

El Sayed El Ayouty & Co. Certified Public Accountants JEDDAH Building No. 58 Mailing Address Al-Watan Al Arabi St. P.O. Box 780 Al-Hamra’A Dist./1 N14 W8 Jeddah 21421 P.O. Box 780 Saudi Arabia Jeddah 21421 Saudi Arabia Telephone: +966 (12) 6693478/6605909/6658711/6654041 Facsimile: +966 (12) 6602432 E-mail: [email protected] Website: www.elayouty.com

Mohamed H.S. El Ayouty Abdullah Balamesh

International Liaison: Mohamed H.S. El Ayouty [email protected] International Liaison: Abdullah Balamesh [email protected] International Liaison: Syed Jaffer [email protected] International Tax: Abdul Rahman Yaqoub Massawa [email protected] International Tax: Saeed El Hirikah [email protected]

El Sayed El Ayouty & Co. Certified Public Accountants RIYADH 122, Creativity Commercial Centre Price Faisal Bin Turki St. Al-Murabba Dist. P.O. Box 489 Riyadh 11411 Saudi Arabia Telephone: +966 (11) 408 1801/408 1811 Facsimile: +966 (11) 408 1836 E-mail: [email protected] Website: www.elayouty.com

Abdullah Balamesh Amin Abdulah Al Said

International Liaison: Abdullah Balamesh [email protected] International Liaison: Ahmed Eissa [email protected] International Liaison: Amin Abdulah Al Said [email protected] International Tax: Abdul Rahman Yaqoub Massawa [email protected] International Tax: Saeed El Hirikah [email protected]

132 Saudi Arabia (CONTINUED) GMT+3

El Sayed El Ayouty & Co. Certified Public Accountants AL-KHOBAR Bandaria Dist. Back to Riyadh House Establishment P.O. Box 200 Al-Khobar 31952 Saudi Arabia Telephone: +966 (13) 882-2193 Facsimile: +966 (13) 882-1973 E-mail: [email protected] Website: www.elayouty.com

Fazal Junaidi (Manager)

International Liaison: Mohamed H.S. El Ayouty [email protected] International Liaison: Fazal Junaidi [email protected] International Tax: Abdul Rahman Yaqoub Massawa [email protected] International Tax: Saeed El Hirikah [email protected]

Serbia GMT+1

Moore Stephens Revizija I Računovodstvo D.O.O. BELGRADE Studentski trg, 5th floor 11000 Belgrade S Serbia Telephone: +381 (11) 3033250 / 3033260 Facsimile: +381 (11) 2181 072 E-mail: [email protected] Website: www.moorestephens.rs

Bogoljub Aleksic

International Liaison: Jelena Beljkas [email protected]

Offices also in Novi Sad, Nis and Zrenjanin

133 Seychelles GMT+4

Pool & Patel VICTORIA Maison La Rosiere P.O. Box 117 Victoria Mahe Seychelles Telephone: +248 4323201 Facsimile: +248 4323518 E-mail: [email protected]

Bernard Pool Gemma Roberts Suketu Patel

International Liaison: Suketu Patel [email protected] International Tax: Bernard Pool [email protected]

Sierra Leone GMT

Moore Stephens Sierra Leone FREETOWN 55 Sir Samuel Lewis Road Aberdeen Freetown Sierra Leone Telephone: +232 22 270041 Facsimile: +232 22 230691 E-mail: [email protected] Website: www.moorestephens-sl.com

David O. Carew Albert Randle Emile Carr

International Liaison: David O. Carew [email protected]

134 Singapore GMT+8

Moore Stephens LLP SINGAPORE 10 Anson Road #29-15 International Plaza Singapore 079903 Singapore Telephone: +65 6221 3771 Facsimile: +65 6221 3815 E-mail: [email protected] Website: www.moorestephens.com.sg

Mick Aw Lim Peng Huat Chan Rouh Ting Neo Keng Jin Victor Chang Willy Ng Chris Johnson Wong Koon Min Lao Mei Leng

International Liaison: Mick Aw [email protected] International Tax: Lim Peng Huat [email protected]

Slovakia GMT+1

BDR, spol. s r.o. BRATISLAVA Černyševského 26 851 01 Bratislava Slovakia Telephone: +421 (0) 905 689 761 S Facsimile: +421 (0) 48 415 31 17 E-mail: [email protected] Website: www.bdrbb.sk

Martin Kiňo Ludmila Svätojánska Kiňová

International Liaison: Martin Kiňo [email protected] International Tax: Ludmila Svätojánska Kiňová [email protected]

135 Slovakia (CONTINUED) GMT+1

BDR, spol. s r.o. BANSKÁ BYSTRICA M. M. Hodžu 3 974 01 Banská Bystrica Slovakia Telephone: +421 (0) 48 470 00 41 Facsimile: +421 (0) 48 415 31 17 E-mail: [email protected] Website: www.bdrbb.sk

Viera Babjaková Alžbeta Chromčíková Dagmar Mihálová Eva Reguliová Mária Dubielová Ivan Kiňo

International Liaison: Martin Kiňo [email protected] International Tax: Ludmila Svätojánska Kiňová [email protected]

South Africa GMT+2

Moore Stephens South Africa (Pty) Ltd. CAPE TOWN 2 Athos Court, 10 Austwick Road Mailing Address Rondebosch P.O. Box 1955 Cape Town 7700 Cape Town, 8000 South Africa South Africa Telephone: +27 (0)21 685 0088 Facsimile: +27 (0)86 402 9808 E-mail: [email protected] Website: www.moorestephens.co.za

Charles Reid Chairman, Durban [email protected]

Margie Alt Liaison for Africa; Africa Desk for China [email protected] T: +27 (0)21 685 0088 Jeff Blackbeard Africa Strategy Advisor, Durban [email protected]

136 South Africa (CONTINUED) GMT+2

Moore Stephens Cape Town Inc. CAPE TOWN 2nd Floor, Block 2, Northgate Park Mailing Address Corner Section Street & Koeberg P.O. Box 1955 Rd Cape Town 8000 Paarden Eiland, 7405 South Africa Cape Town South Africa Telephone: +27 (0)21 525 8600 Facsimile: +27 (0)21 525 8601 E-mail: [email protected] Website: www.moorestephens.co.za

Lindie Stander Grant Ward Dale Kohlberg Ferdinand Hoffman Andrew Pitt Alan Billson Adéle Smit Elizabeth Landsberg

International Liaison: Andrew Pitt [email protected] International Tax - Grant Ward Personal: [email protected] International Tax - Dale Kohlberg Corporate: [email protected]

Moore Stephens SA Forensic Services (Pty) Ltd. CAPE TOWN Unit C15, Century Square Heron Crescent Century City, 7441 Cape Town South Africa S Telephone: +27 (0)87 820 0790 Facsimile: +27 (0)86 551 6808 E-mail: [email protected] Website: www.moorestephens.co.za

Gillian Bolton Preeya Ramjee

137 South Africa (CONTINUED) GMT+2

Moore Stephens CJL DURBAN 5th Floor Mailing Address The Spinnaker P.O. Box 11800 Albert Terrace Marine Parade, 4056 Durban, 4001 South Africa South Africa Telephone: +27 (0)31 332 8622 Facsimile: +27 (0)31 332 1828 E-mail: [email protected] Website: www.moorestephens.co.za

Charles Reid Hans Hillermann Rod Templar Devek Harryparsad Tarryn Lyn Wright Janine Bamber Dudley Belling Leena Sarabjit

International Liaison: Charles Reid [email protected] International Tax: Janine Bamber [email protected]

Moore Stephens PDB INC. EAST LONDON 7 PDB House Mailing Address 12 Sansom Road PO Box 13413 Vincent 5247 Vincent 5217 East London East London South Africa South Africa Telephone: +27 (0)43 726 3344 Facsimile: +27 (0)43 726 3709 E-mail: [email protected] Website: www.moorestephens.co.za

Moore Stephens FRRS Inc EAST RAND Moore Stephens House Mailing Address 18 Lakeview Crescent PO Box 663 Kleinfontein Lake Office Park Benoni 1500 Benoni 1501 South Africa South Africa Telephone: +27 (0)11 421 8374 Facsimile: +27 (0)11 421 5777 E-mail: [email protected] Website: www.moorestephens.co.za

Leonard Barnard Roberts RA Bernadine Roberts Ettiene Rossouw

International Liaison Leonard Barnard Roberts RA and Tax: [email protected]

138 South Africa (CONTINUED) GMT+2

Moore Stephens MO GEORGE 2nd Floor, Church Corner Mailing Address Corner of Courtenay & Kerk Street PO Box 1195 George, 6529 George, 6530 South Africa South Africa Telephone: +27 (0)44 802 0000 Facsimile: +27 (0)44 802 0100/0101 E-mail: [email protected] Website: www.moorestephens.co.za

Piet Otto Heinie de Jager Andriëtte Badenhorst Kobus Wolmarans Fanus Truter

International Liaison: Piet Otto [email protected]

Moore Stephens WK Incorporated HUMANSDORP 54 Voortrekker Road Mailing Address Humansdorp 6300 P.O. Box 271 South Africa Humansdorp 6300 South Africa Telephone: +27 (0) 42 295 1107 Facsimile: +27 (0) 86 658 8473 E-mail: [email protected] Website: www.moorestephens.co.za

George Melville Johannes Barnard Jo Viviers Jeandré van Zyl S International Liaison: Jo Viviers [email protected] International Tax: George Melville [email protected]

Moore Stephens WK Incorporated JEFFREYS BAY 15 Oosterland Street Mailing Address Jeffreys Bay 6330 PO Box 1635 South Africa Jeffreys Bay 6330 South Africa Telephone: +27 (0) 42 293 4010 Facsimile: +27 (0) 86 550 6608 E-mail: [email protected] Website: www.moorestephens.co.za

George Melville Jeandré van Zyl Jo Viviers Johannes Barnard

International Liaison: Jo Viviers [email protected] International Tax: George Melville [email protected]

139 South Africa (CONTINUED) GMT+2

Moore Stephens MWM Inc. JOHANNESBURG 50 Oxford Road Mailing Address Parktown P.O. Box 3094 Johannesburg 2193 Houghton 2041 South Africa South Africa Telephone: +27 (0)10 599 0222 Facsimile: +27 (0)86 567 4135 E-mail: [email protected] Website: www.moorestephens.co.za

Olivier Barbeau Antoinette Schalekamp Candice Whitefield Matthew Visser

International Liaison: Olivier Barbeau [email protected]

Moore Stephens B&W LICHTENBURG 12 Dr Nelson Mandela Drive Mailing Address Lichtenburg, 2740 P.O. Box 2773 South Africa Lichtenburg, 2740 South Africa Telephone: +27 (0)18 632 1772 Facsimile: +27 (0)86 605 7063 E-mail: [email protected] Website: http://southafrica.moorestephens.com/ Lichtenburg.aspx

Merwyn Ferreira Sindy Pretorius Andrew Bennie Johan Pretorius Wilna de Villiers Anri Marais

International Liaison: Merwyn Ferreira [email protected]

Moore Stephens Pietermaritzburg PIETERMARITZBURG North View Mailing Address 8 Bush Shrike Close P.O. Box 13774 Victoria Country Club Estate Cascades, 3202 170 Peter Brown Drive Pietermaritzburg Montrose, Pietermaritzburg, 3201 South Africa South Africa Telephone: +27 (0)33 347 0220 Facsimile: +27 (0)33 347 0223 E-mail: [email protected] Website: www.moorestephens.co.za

Johan Riekert Russell Thomas Ryan Thompson

International Liaison: Johan Riekert [email protected]

140 South Africa (CONTINUED) GMT+2

Moore Stephens WK Incorporated PORT ELIZABETH 401 Cape Road Mailing Address Cotswold P.O. Box 7560 Port Elizabeth 6045 Newton Park South Africa Port Elizabeth 6055 South Africa Telephone: +27 (0)41 365 3521 Facsimile: +27 (0)41 365 2351 E-mail: [email protected] Website: www.moorestephens.co.za

George Friend Jason Verwey Phillip Kemp

International Liaison George Friend and Tax: [email protected]

Moore Stephens B&W PRETORIA 321 Alpine Way Mailing Address Lynnwood 0081 P O Box 35847 Pretoria Menlo Park South Africa 0102 South Africa Telephone: +27 (0)12 348 7003 Facsimile: +27 (0)86 660 3958 E-mail: [email protected] Website: www.moorestephens.co.za

Andrew Bennie Sindy Pretorius Merwyn Ferreira Johan Pretorius S Wilna de Villiers Anri Marais

Moore Stephens VDA INC STELLENBOSCH Moore Stephens VDA Building Mailing Address 24 Techno Drive P.O. Box 12246 Technopark Die Boord 7613 Stellenbosch, 7600 South Africa South Africa Telephone: +27 (0)21 880 1718 Facsimile: +27 (0)21 880 1425 E-mail: [email protected] Website: www.moorestephens.co.za

Izak du Plessis George du Preez Margeaux Stofberg Sune van der Merwe Pieter-Louw van der Ahee Gideon Viljoen

International Liaison: Pieter-Louw van der Ahee [email protected]

141 South Africa (CONTINUED) GMT+2

Moore Stephens Risk Services (Pty) Ltd. STELLENBOSCH Moore Stephens VDA Building Mailing Address 24 Techno Drive P.O. Box 12249 Techno Park Die Boord Stellenbosch, 7600 7613 South Africa South Africa Telephone: +27 (0)21 880 1718 Facsimile: +27 (0)21 880 1306 E-mail: [email protected] Website: www.moorestephens.co.za

Louw van der Merwe

International Liaison: Louw van der Merwe [email protected]

South Korea GMT+9

See Korea

Spain GMT+1

Moore Stephens Hispania, S.L. National Umbrella Company BARCELONA C/Aribau 153 entlo 1a 08036 Barcelona Spain Telephone: +34 93 434 40 40 Facsimile: +34 93 434 40 41 E-mail: [email protected] Website: www.moorestephens.es

International Liaison: Jorge Blanquer [email protected]

142 Spain (CONTINUED) GMT+1

Moore Stephens Hispania, S.L. National Umbrella Company MADRID Paseo de la Castellana 143, 7ª planta 28046 Madrid Spain Telephone: +34 91 310 40 46 Facsimile: +34 91 308 34 92 E-mail: [email protected] Website: www.moorestephens.es

Fernando Fernández (Chairman) Joan Siurana Cayetano López (Secretary) Cesar Gregori Joaquín Fanjul Kieran Power Manuel Julve Miguel Lomas Molina

International Liaison: Jorge Blanquer [email protected]

For other enquiries in Spain, please contact: Cayetano López (Secretary) [email protected]

Moore Stephens Addveris Auditores Y Consultores S.L.P. BARCELONA C/Aribau 153 entlo 1ª 08036 Barcelona Spain Telephone: +34 93 434 40 40 Facsimile: +34 93 434 40 41 S E-mail: [email protected] Website: www.moorestephens-addveris.es

Joan Siurana Josep Ribó Jorge Blanquer Higini Baiges Pere Saumoy

International Liaison: Jorge Blanquer [email protected]

Moore Stephens AMS, S.L. BILBAO C\Cardenal Gardoqui 9, pral. izqda 48008 Bilbao (Bizkaia) Spain Telephone: +34 94 443 66 00 Facsimile: +34 94 410 38 79 E-mail: [email protected] Website: www.moorestephensams.com

Javier Arzuaga Souto (Managing Daniel Gago Peromingo Partner) Mari Carmen Iñarra Muñoz Francisco José Espinosa Barro Begoña Méndez Garmendia

143 Spain (CONTINUED) GMT+1

Moore Stephens AMS, S.L. LOGROÑO Avida. Republica Argentina 4 entreplanta B 26002 Logroño (La Rioja) Spain Telephone: +34 941 100 240 Website: www.moorestephensams.com

José Maria Gómez Aguilar

Moore Stephens AMS, S.L. VITORIA C/Domingo Beltrán de Otazu 4 1° dcha. 01012 Vitoria - Gasteiz Alava Spain Telephone: +34 945 03 48 21 Website: www.moorestephensams.com

Ignacio Barturen Fernandez

Moore Stephens Iberica de Auditoria, S.L., MADRID Paseo de la Castellana 143, 7ª planta 28046 Madrid Spain Telephone: +34 91 310 40 46 Facsimile: +34 91 308 34 92 E-mail: [email protected] Website: www.msmadrid.com

Fernando Fernández Fernando Fernández Ripoll Francisco Martínez Mario Ovejero Carmen Martínez Ana Romillo Pablo Fernández

International Liaison: Fernando Fernández Ripoll [email protected] International Tax: Pablo Fernández [email protected]

Moore Stephens Iberica de Auditoria, S.L., CANARY ISLANDS Alejandro Hidalgo 3, 305 35005 Las Palmas de Gran Canaria Spain Telephone: +34 617359124 Facsimile: +34 91 319 17 36 E-mail: [email protected]

International Liaison: Isabel Fernandez [email protected]

144 Spain (CONTINUED) GMT+1

Moore Stephens SP SL MARBELLA Marqués del Duero, 76 3ªD – 29670 San Pedro de Alcántara Marbella Spain Telephone: +34 952 799 413 Facsimile: +34 952 782 794 E-mail: [email protected] Website: www.moorestephenssp.es

Kieran Power

International Liaison: Kieran Power [email protected]

Moore Stephens Fidelitas Auditores, S.L. OVIEDO Pelayo, 4 - 2ª planta (Edificio La Jirafa) 33003 Oviedo Asturias Spain Telephone: +34 985 22 75 15 Facsimile: +34 985 22 00 81 E-mail: [email protected] Website: www.msfauditores.es

Joaquín Fanjul José Luis Canteli Díaz Antonio Alonso Sanz Diego Méndez-Laiz Pendas Sandra Alonso Díaz S

Moore Stephens Ibergrup, S.A.P. VALENCIA Poeta Querol Nº 9-1ª 46002 Valencia Spain Telephone: +34 96 384 31 61 Facsimile: +34 96 385 13 26 E-mail: [email protected] Website: www.moorestephensibergrup.es

Pablo Acha Celestino Aparicio Cesar Gregori Nicolás Pérez Haba Francisco J. Calvet Arantza Giner Inchausti Javier Calvet Garcia

145 Spain (CONTINUED) GMT+1

Moore Stephens Ibergrup, S.A.P. PALMA DE MALLORCA Calle Monsenyor Palmer, 2, 4L 0701 4 Palma de Mallorca Spain Telephone: +34 971 763 844 Facsimile: +34 971 760 626 E-mail: [email protected] Website: www.moorestephensibergrup.es

Francisco Diaz

Moore Stephens JMC, S.L. SEVILLA C/Caños de Carmona, no. 9 - 4ºA 41003 Sevilla Spain Telephone: +34 954 213 772 Facsimile: +34 957 496 189 E-mail: [email protected] Website: www.moorestephens.es

José María Del Cid Felipe Rivera Porras Jesús Hernández Gil Juan Manuel Garrido Martin Salvador Picossi Ramírez Miguel Lomas Molina

Offices also in Malaga and Granada

Moore Stephens JMC, S.L. CORDOBA C/Córdoba de Veracruz, No. 5-7º 1 14008 Córdoba Spain Telephone: +34 957 498 569 E-mail: [email protected]

Miguel Lomas Molina

Moore Stephens JMC, S.L. GRANADA C/Marqués de Mondejar, No. 4 Epita. A y B 18005 Granada Spain Telephone: +34 958 536 125 E-mail: [email protected]

Jesús Hernández Gil

146 Spain (CONTINUED) GMT+1

Moore Stephens LP, S.L. ZARAGOZA Fernando el Católico 11 ent. Izda. 50006 Zaragoza Spain Telephone: +34 976 56 24 43 Facsimile: +34 976 56 34 77 E-mail: [email protected] Website: www.mszaragoza.com

Pedro Lomba Alejandra Valiente Mª Pilar Pinilla Diego Baldovin Manuel Julve Ander Astobiza José Luis Valero Diego Coronado

Moore Stephens LP, S.L. PAMPLONA Plaza de la Libertad, 1 entreplanta 31004 Pamplona Spain Telephone: +34 948 29 14 63 Facsimile: +34 948 29 08 31 E-mail: [email protected] Website: www.mszaragoza.com

Jon Ander Redín

Sri Lanka GMT+5.5 S Please see the correspondent firm listing

Suriname GMT-3

Lutchman & Co. PARAMARIBO Dr. J.F. Nassylaan 25 Mailing Address Paramaribo P.O. Box 2457 Suriname Paramaribo Surname Telephone: +597 474754 Facsimile: +597 425767 E-mail: [email protected]

Michael Lutchman Derick de Keyzer

International Liaison Michael Lutchman and Tax: [email protected]

147 Sweden GMT+1

Moore Stephens KLN AB GOTHENBURG Lilla Bommen 4 A SE-411 04 Gothenburg Sweden Telephone: +46 (0)31 739 1300 Facsimile: +46 (0)31 739 1301 E-mail: [email protected] Website: www.moorestephens.se

Carl Magnus Kollberg Flemming Nilausen Ulf Lindesson Monica Lassarev

International Liaison: Ulf Lindesson [email protected] International Tax: Carl Magnus Kollberg [email protected]

Offices in Gothenburg and Uddevalla

Moore Stephens Ranby AB GOTHENBURG Första Långgatan 30 Mailing Address SE-400 32 Gothenburg Box 31028 Sweden SE-400 32 Gothenburg Sweden Telephone: +46 (0)31 722 42 00 Facsimile: +46 (0)31 722 42 01 E-mail: [email protected] Website: www.moorestephens.se

Emil Berglund Patrik Löwenadler Anders Gustavsson Jan Redig Björn Hedström Reino Svärdh Jan-Erik Johansson Magnus Westlindh Niklas Larsson Anders Haglind

International Liaison: Niklas Larsson [email protected] International Tax: Anders Haglind [email protected]

Offices in Gothenburg, Kungälv and Stenungsund

148 Sweden (CONTINUED) GMT+1

Moore Stephens Malmö AB MALMÖ Stortorget 8, Box 4051 203 11 Malmö Sweden Telephone: +46 (0)40 10 26 60 Facsimile: +46 (0)40 12 91 50 E-mail: [email protected] Website: www.moorestephens.se

Patrik Andersson Johan Kling Lars Norberg Martin Johnsson

International Liaison: Patrik Andersson [email protected]

Moore Stephens Allegretto AB STOCKHOLM Besöksadress Ringvägen 100 Box 38120 100 64 Stockholm Sweden Telephone: +46 (0)8 644 18 00 Facsimile: +46 (0)8 644 98 99 E-mail: [email protected] Website: www.moorestephens.se

Roland Brehme Kerstin Norlin Lars Erik Engberg Stefan Rodin Anders Ericsson Eva Stein Jan Gustafsson P.O. Wennerlund Lena Gustavsson Barbro Wikman S Peter Johansson

International Liaison: Eva Stein [email protected]

Alternative e-mail and website: [email protected], www.allegretto.se

Switzerland GMT+1

Moore Stephens Switzerland Association GENEVA 23, avenue de France Mailing Address 1202 Geneva P.O. Box 90 Switzerland 1211 Geneva 20 Switzerland Telephone: +41 (0) 58 911 86 00 Facsimile: +41 (0) 58 911 86 97 E-mail: [email protected] Website: www.moorestephens.ch

Jacques Grossen (Chairman and Ivano Castagna (Treasurer) Country Co-ordinator) Marco Moscatelli (Secretary) Déborah Dépraz (Technical Co- ordinator)

149 Switzerland (CONTINUED) GMT+1

Acklin & Keusch AG AARAU Rössligutstrasse 2 CH-5001 Aarau Switzerland Telephone: +41 (0) 62 836 20 60 Facsimile: +41 (0) 62 836 20 61 E-mail: [email protected] Website: www.acklinkeusch.ch

Thomas Acklin WP

International Liaison Thomas Acklin WP and Tax: [email protected]

Moore Stephens Refidar S.A. GENEVA 23, avenue de France Mailing Address 1202 Geneva P.O. Box 90 Switzerland 1211 Geneva 20 Switzerland Telephone: +41 (0) 58 911 86 00 Facsimile: +41 (0) 58 911 86 97 E-mail: [email protected] Website: www.moorestephens.ch

Dalmazio Lolli Jacques Grossen Marco Moscatelli Alexandre Perrin

International Liaison Jacques Grossen and Tax: [email protected]

Ilex FiduTrust SA GENEVA 6, place des Eaux-Vives Mailing Address 1207 Geneva P.O. Box 3338 Switzerland 1211 Geneva 3 Switzerland Telephone: +41 (0) 22 849 83 40 Facsimile: +41 (0) 22 786 18 46 E-mail: [email protected] Website: www.ilex.ch

Kaloyan Stoyanov

International Liaison Kaloyan Stoyanov and Tax: [email protected]

150 Switzerland (CONTINUED) GMT+1

CRC Cabinet de Révision & Conseil SA GENEVA 6, place des Eaux-Vives Mailing Address 1207 Geneva P.O. Box 3444 Switzerland 1211 Geneva 3 Switzerland Telephone: +41 (0) 22 707 49 50 Facsimile: +41 (0) 22 707 49 58 E-mail: [email protected] Website: www.auditcrc.com

Raj Nair FCA Alberto Imondi Samuel Zufferey

International Liaison: Raj Nair FCA [email protected]

Moore Stephens Refidar S.A. LAUSANNE Rue du Lion-d’Or 4 Case postale 6179 1002 Lausanne Switzerland Telephone: +41 (0) 58 911 86 00 Facsimile: +41 (0) 58 911 86 98 E-mail: [email protected] Website: www.moorestephens.ch

Jacques Grossen Yanick Platel Laurent Rigoli International Liaison: Laurent Rigoli S [email protected] International Tax: Jacques Grossen [email protected]

ILEX Fiduciaire SA LAUSANNE Rue du Midi 18 Mailing Address 1003 Lausanne P.O. Box 6547 Switzerland 1002 Lausanne Switzerland Telephone: +41 (0) 21 349 10 00 Facsimile: +41 (0) 21 349 10 01 E-mail: [email protected] Website: www.ilex.ch

Samuel Zufferey Cédric Briand

International Liaison Samuel Zufferey and Tax: [email protected]

151 Switzerland (CONTINUED) GMT+1

Moore Stephens Luzern AG LUCERNE Obergrundstrasse 61 CH-6003 Luzern Switzerland Telephone: +41 (0)41 555 05 55 Facsimile: +41 (0)41 555 05 56 E-mail: [email protected] Website: www.msluzern.ch

Urs Manetsch Manuela Müller Nino Iuliano Gennaro Pannone

International Liaison Urs Manetsch and Tax: [email protected]

Studio Giuseppe Ferrari S.A. Revisioni e consulenze aziendali LUGANO Viale St. Franscini 20 Casella Postale 5967 6901 Lugano Switzerland Telephone: +41 (0) 91 923 78 09 Facsimile: +41 (0) 91 923 22 88 E-mail: [email protected] Website: www.moorestephens.ch

Giuseppe Ferrari

Moore Stephens Refidar S.A. NYON Place Bel-Air 5 Case postale 1347 1260 Nyon 1 Switzerland Telephone: +41 (0) 58 911 86 00 Facsimile: +41 (0) 58 911 86 99 E-mail: [email protected] Website: www.moorestephens.ch

Jacques Grossen Tony Lerch Grégoire Etienne Déborah Dépraz

International Liaison: Jacques Grossen [email protected] International Tax: Grégoire Etienne [email protected]

152 Switzerland (CONTINUED) GMT+1

Dr. Rietmann & Partner AG ST GALLEN Vadianstrasse 44 CH-9001 St Gallen Switzerland Telephone: +41 (0) 71 221 10 50 Facsimile: +41 (0) 71 221 10 51 E-mail: [email protected] Website: http://rietmann-partner.ch

Walter Schwander Tsering D. Zora Marcel Metzler Michael Schwander Kurt Kränzlin

International Liaison: Tsering D. Zora [email protected] International Tax: Kurt Kränzlin [email protected]

Moore Stephens Expert (Zurich) AG ZURICH Usteristrasse 11 Mailing Address CH-8001 Zurich Europastrasse 18 Switzerland 8152 Glattbrugg Switzerland Telephone: +41 77 443 68 66 E-mail: [email protected] Website: www.msexpertzurich.ch

Claudia Suter Peter Marti Matthias Kraehenbuehl S International Liaison: Claudia Suter [email protected]

Audit services.

Refidar Moore Stephens AG ZURICH Europastrasse 18 CH-8152 Glattbrugg Zurich Switzerland Telephone: +41 (0) 44 828 18 18 Facsimile: +41 (0) 44 828 18 80 E-mail: [email protected] Website: www.ms-zurich.com

Hélène Staudt Beat Lattmann

International Liaison: Hélène Staudt [email protected]

Tax and fiduciary services.

153 Switzerland (CONTINUED) GMT+1

Moore Stephens Emerson GmbH ZURICH Seestrasse 160 CH-8002 Zurich Switzerland Telephone: +41 (0) 43 433 10 40 Facsimile: +41 (0) 43 433 10 60 E-mail: [email protected] Website: www.msemerson.com

Clinton L. Emerson Joseph A. Amine Jeffrey M. McCann

International Liaison: Clinton L. Emerson [email protected]

US tax services

Moore Stephens Zug AG ZUG Alpenstrasse 15 P. O. Box 7863 CH-6302 Zug Switzerland Telephone: +41 (0) 41 729 42 42 Facsimile: +41 (0) 41 729 42 29 E-mail: [email protected] Website: www.mszug.ch

Anton Müller Guido Migliaretti (Partner/ Ivano Castagna Chairman)

International Liaison: Ivano Castagna [email protected] International Tax: Anton Müller [email protected]

Taiwan (ROC) GMT+8

Moore Stephens DaHua (Taiwan) CPAs Head office: Taipei Please see China listing for details TAIPEI

154 Taiwan (ROC) (CONTINUED) GMT+8

Moore Stephens DaHua (Taiwan) CPAs KAOHSIUNG 12F-3 80 Siwei 3rd Road Lingya District Kaohsiung 802 Taiwan Telephone: +886 (7) 332-9055 Facsimile: +886 (7) 332-9077 E-mail: [email protected] Website: www.msdahua.com

T.S. Hsu

Moore Stephens DaHua (Taiwan) CPAs NEW TAIPEI CITY 30F 97 Chongxin Road Section 4 Sanchong District New Taipei City 241 Taiwan Telephone: +886 (2) 2972-6888 Facsimile: +886 (2) 2972-6833 E-mail: [email protected] Website: www.msdahua.com

Edgar Ho

Moore Stephens DaHua (Taiwan) CPAs TAICHUNG 10F-5 S 190 Wuquan Road T North District Taichung 404 Taiwan Telephone: +886 (4) 2201-9966 Facsimile: +886 (4) 2201-9968 E-mail: [email protected] Website: www.msdahua.com

Meister Wang

Tajikistan GMT+5

Please see the correspondent firm listing

155 Thailand GMT+7

Moore Stephens Dia Sevi Ltd BANGKOK 8/4 Floor 1, 2nd Soi Viphavadee 44 (Amornphan 4) Viphavadee-Rangsit Road Lardyao, Chatuchak Bangkok 10900 Thailand Telephone: +66 (2) 9413584-5/9413656-7 Facsimile: +66 (2) 9413658 E-mail: [email protected] / secretary@pitisevi. com Website: http://asiapacific.moorestephens.com

Chaovana Viwatpanachati Suvimol Kittayakiern Pana Viwatpanachati Vilairat Rojnucharin

International Liaison Chaovana Viwatpanachati and Tax: [email protected] International Liaison Pana Viwatpanachati and Tax: [email protected]

Moore Stephens Dia Sevi Ltd BANGKOK 316/32 Sukhumvit 22 Klongtoey Bangkok 10110 Thailand Telephone: +66 (2) 3325126-9/3115520 Facsimile: +66 (2) 3115567 Website: http://asiapacific.moorestephens.com

Tunisia GMT+1

Moore Stephens Jelil Bouraoui & Co TUNIS 92 Ave Jugurtha Mutuelle Ville Tunis 1002 Tunisia Telephone: +216 (71) 798 100 Facsimile: +216 (71) 787 820 E-mail: [email protected] Website: https://.tunisiaweb.moorestephens.com

Jelil Bouraoui Issam Njah Rochhène Zouari

International Liaison Jelil Bouraoui and Tax: [email protected]

156 Turkey GMT+2

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. Headquarters ISTANBUL Serifali Mahallesi Beyan Sokak No: 48 34775 Yukaridudullu / Umraniye Istanbul Turkey Telephone: +90 (216) 368 24 24 Facsimile: +90 (216) 368 24 45 E-mail: [email protected] Website: www.moorestephens.com.tr

Kenan Avci Serkan Yilmaz Burak Onur Ümmiye Aytaş Kösoğlu Erkan Kahraman Ahmet Öztamur Idil Mumcuoğlu

International Liaison: Burak Onur [email protected] International Liaison: Kenan Avci [email protected]

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ANKARA Armada İş Merkezi Beştepe Mahallesi Dumlupınar Belvin No:6 A:Blok K:12 Bölüm 1233 Yenimahalle Ankara Turkey T Telephone: +90 (312) 235 63 10 Facsimile: +90 (312) 295 62 00 E-mail: [email protected] Website: www.moorestephens.com.tr

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ORDU Zaferi Milli Mahallesi Sitkican Caddesi No:55 Ordu Turkey Telephone: +90 (452) 223 10 23 Facsimile: +90 (452) 223 10 23 E-mail: [email protected] Website: www.moorestephens.com.tr

157 Uganda GMT+3

Moore Stephens JVB LLP KAMPALA Corner House Building Office suite B.2, Plot 436/437 Mawanda Road, Kamwokya P.O. Box 75479 Kampala Uganda Telephone: +256 750400401/750404142/776400403 E-mail: [email protected]; [email protected] Website: www.joybhatt.com

Zablon Lipule Oriedo (Audit Partner)

International Liaison Joy V. Bhatt and Tax: [email protected] International Liaison Zablon Lipule Oriedo and Tax: [email protected]

Ukraine GMT+2

Moore Stephens KIEV 3rd Floor Administrative Building G 67 Peremogy Avenue Kiev, 03062 Ukraine Telephone: +380 (44) 491 82 28 Facsimile: +380 (44) 206 10 30 E-mail: [email protected] Website: www.moorestephens.ua

Alexander Yakovlev

International Liaison: Alexander Yakovlev [email protected]

Moore Stephens Ukraine ODESSA Office 16 39/1 Uspenskaya Street Odessa 65014 Ukraine Telephone: +380 (48) 7773672 Facsimile: +380 (482) 349335 E-mail: [email protected]

Pavel Lavsky

International Liaison: Pavel Lavsky [email protected]

158 United Arab Emirates GMT+4

Moore Stephens DUBAI Courier Address Mailing Address Suite 202 P.O. Box 28817 Zalfa Building Dubai Al Garhoud United Arab Emirates Dubai United Arab Emirates Telephone: +971 (4) 282 0811/0783 Facsimile: +971 (4) 282 0812 E-mail: [email protected] Website: http://middleeast.moorestephens.com

John Adcock Abdul Aziz Abdullah Mohammad Farad Kersi Lakdawala Bukhatir

International Liaison: John Adcock (Dubai and Muscat) [email protected]

For services in other emirates of U.A.E., contact Dubai office

Moore Stephens ABU DHABI Courier Address Mailing Address Suite M 07 P.O. Box 110238 Blue Tower Building Abu Dhabi Block B United Arab Emirates Abu Dhabi United Arab Emirates Telephone: +971 (2) 642 90 66 Facsimile: +971 (2) 642 90 65 E-mail: [email protected]

International Liaison: John Adcock (Dubai and Muscat) [email protected] U Moore Stephens JEBEL ALI Courier Address Mailing Address Suite 202 P.O. Box 61429 Zalfa Building Jebel Ali Free Zone Al Garhoud Dubai Dubai United Arab Emirates United Arab Emirates Telephone: +971 (4) 881 7565/811 6809 Facsimile: +971 (4) 881 7626/881 9504 E-mail: [email protected] Website: http://middleeast.moorestephens.com

International Liaison: John Adcock (Dubai and Muscat) [email protected]

159 United Arab Emirates (CONTINUED) gMT+4

Moore Stephens SHARJAH Courier Address Mailing Address Suite 202 P.O. Box 8537 Zalfa Building Sharjah Airport International Al Garhoud Free Zone Dubai Sharjah United Arab Emirates United Arab Emirates Telephone: +971 (4) 282 0811/(6) 557 0794 Facsimile: +971 (4) 282 0812 E-mail: [email protected] Website: http://middleeast.moorestephens.com

International Liaison: John Adcock (Dubai and Muscat) [email protected]

160 United Kingdom GMT

Moore Stephens LLP LONDON 150 Aldersgate Street London EC1A 4AB Telephone: +44 (0)20 7334 9191 Facsimile: +44 (0)20 7248 3408 E-mail: [email protected] Website: www.moorestephens.co.uk

Dominic Arnold Steven Levine Mark Ayres Merryck Lowe Alex Barnes Anton Luck Lorraine Bay Ian McBane Simon Baylis Mark McMullen Nick Bennett Richard Moore Susan Bill Ian Murphy Michael Butler Robert Noye-Allen David Chopping Patricia Osborne Philip Clark Philip Parr Paul Clark Kevin Phillips Mike Cooper Andrew Potts Stephen Corrall Jon Randall Philip Cowan Omar Ripon Martin Daniel Damian Ryan David Edison Kelly Sheppard Timothy Fussell Michael Simms Andrew Gallagher Gill Smith Simon Gallagher James Springham Andrew Galli Ian Staunton Ian Gardner Paul Stockton Richard Greiner David Sweet Eyad Hamouieh James Walsh Michael Hathorn Nick Warner Matthew Hayes Valerie Watson Mark Henderson Tim West U Sarah Hillary Steve Wheeler Lauren Holbrook Richard Willis Caroline Holmes Jeremy Willmont Stephen Humphreys Katharine Wolstenholme Gareth Jones Vincent Wood Mark Lamb Geoffrey Woodhouse Paul Latarche Tim Woodward Marty Lau Mark Hirst

International Liaison: Richard Moore [email protected] International Tax - Philip Parr Corporate: [email protected] International Tax - Gill Smith Personal: [email protected]

DX: 15 London/Chancery Lane

161 United Kingdom (CONTINUED) GMT

Moore Stephens UK Limited (Executive Office) LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: +44 (0) 20 7334 9191 Facsimile: +44 (0) 20 7248 3408 E-mail: [email protected] Website: www.moorestephens.co.uk

Nicholas Hilton (Executive Director)

Moore Stephens Consulting Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: +44 (0) 20 7334 9191 Facsimile: +44 (0) 20 7651 1991 Website: www.bintelligent.co.uk

Andrew Galli Katharine Wolstenholme Paul Latarche David Edison Simon Lamb David Sweet John Stanford (Associate) Omar Ripon

Moore Stephens Insight Limited LONDON 150 Aldersgate Street London EC1A 4AB Telephone: +44 (0)20 7334 9191 E-mail: [email protected] Website: www.insightmsc.co.uk

Peter Morley

Moore Stephens US Tax Services Limited LONDON 150 Aldersgate Street London EC1A 4AB Telephone: +44 (0)20 7651 1624 Facsimile: +44 (0)20 7766 102 141 E-mail: [email protected] Website: www.msustax.com

Joseph A. Amine Clinton L. Emerson Jeffrey M. McCann

International Liaison: Linus Östberg [email protected]

162 United Kingdom (CONTINUED) GMT

Snow Hill Trustees Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: +44 (0) 20 7334 9191 Facsimile: +44 (0) 20 7334 7973 E-mail: [email protected]

Richard Moore Robin Worby

Moore Stephens CIS Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: +44 (0)20 7334 9191 Facsimile: +44 (0)20 7651 1545 Website: www.moorestephens.ru

Gavin Stoddart Elena Tikhnenko

DX: 15 London/Chancery Lane

Moore Stephens BATH 30 Gay Street Bath BA1 2PA Telephone: +44 (0)1225 486100 Facsimile: +44 (0)1225 448198 U E-mail: [email protected] Website: www.moorestephens.co.uk/bath

Robert Branch Lucienne Parry Daniel Slocombe Mark Powell

International Liaison: Robert Branch [email protected]

163 United Kingdom (CONTINUED) GMT

Moore Stephens (NI) LLP BELFAST Donegall House 7 Donegall Square North Belfast BT1 5GB Northern Ireland Telephone: +44 (0) 28 9032 9481 Facsimile: +44 (0) 28 9043 9185 E-mail: [email protected] Website: www.moorestephens.co.uk/ni

Dr. Rosemary Peters Gallagher Mervyn Dolan OBE Nigel Thompson

International Liaison: Dr. Rosemary Peters Gallagher OBE [email protected]

Moore Stephens LLP BIRMINGHAM 35 Calthorpe Road Edgbaston Birmingham West Midlands B15 1TS Telephone: +44 (0)121 454 4141 E-mail: [email protected] Website: www.moorestephens.co.uk

Suk Aulak Nick Simkins Paul Fenner

International Liaison: Suk Aulak [email protected] International Tax: Ross Northall [email protected]

Moore Stephens LLP - Restructuring & Insolvency BIRMINGHAM 35 Calthorpe Road Edgbaston Birmingham West Midlands B15 1TS Telephone: +44 0121 454 4141 E-mail: [email protected] Website: www.moorestephens.co.uk

Lee Causer

164 United Kingdom (CONTINUED) GMT

Moore Stephens LLP - Restructuring & Insolvency BRISTOL One Redcliff Street Bristol BS1 6NP Telephone: +44 (0)117 922 5522 E-mail: [email protected] Website: www.moorestephens.co.uk

Moore Stephens LLP BRISTOL One Redcliff Street Bristol BS1 6NP Telephone: +44 (0)117 922 5522 E-mail: [email protected] Website: www.moorestephens.co.uk

Heather Wheelhouse

International Liaison: Heather Wheelhouse [email protected]

Moore Stephens (South) LLP CHICHESTER City Gates 2-4 Southgate Chichester West Sussex PO19 8DJ Telephone: +44 (0) 1243 531600 Facsimile: +44 (0) 1243 520637 E-mail: [email protected] Website: www.moorestephens.co.uk/south U Andrew Henshaw Graham Francis Mike Wakeford Louise Hastings Andrea Wulff

International Liaison: Andrew Henshaw [email protected] International Tax: Mike Wakeford [email protected]

165 United Kingdom (CONTINUED) GMT

Moore Stephens (NI) LLP COLERAINE 32 Lodge Road Coleraine County Londonderry Northern Ireland BT52 1NB Telephone: +44 (0) 28 7035 2171 Facsimile: +44 (0) 28 7035 8419 E-mail: [email protected] Website: www.moorestephens.co.uk/ni

Dr. Rosemary Peters Gallagher Hilary Farrell OBE Nigel Thompson

International Tax: Nigel Thompson [email protected]

Moore Stephens CORBY Oakley House Headway Business Park 3 Saxon Way West Corby, NN18 9EZ Telephone: +44 (0)1536 461900 Facsimile: +44 (0)1536 461100 E-mail: [email protected] Website: www.moorestephens.co.uk/eastmidlands

Nicholas Bairstow Peter Simons Andrew Page April Foster

International Liaison: Nicholas Bairstow [email protected] International Tax - Peter Simons Corporate: [email protected] International Tax - Simon Reid Personal: [email protected]

Moore Stephens (NI) LLP DERRY ~ LONDONDERRY 21/23 Clarendon Street Derry~Londonderry Northern Ireland BT48 7EP Telephone: +44 (0) 28 7126 1020 Facsimile: +44 (0) 28 7136 0005 E-mail: [email protected] Website: http://www.moorestephens.co.uk/msca

John Love John Bradley

International Liaison: John Love [email protected]

166 United Kingdom (CONTINUED) GMT

Scott-Moncrieff EDINBURGH Exchange Place 3 Semple Street Edinburgh Scotland EH3 8BL Telephone: +44 (0)131 473 3500 Facsimile: +44 (0)131 473 3535 E-mail: [email protected] Website: www.scott-moncrieff.com

Nick Bennett Gareth Magee Chris Brown Paul Renz Scott Craig Wemyss Stewart Gillian Donald Morag Watson Mike Harkness Gary Devlin

International Liaison: Gareth Magee [email protected] International Tax: Paul Renz [email protected]

Moore Stephens ENFIELD Nicholas House River Front Enfield Middlesex EN1 3FG Telephone: +44 (0) 208 366 4331 Facsimile: +44 (0) 208 367 8246 E-mail: [email protected] Website: www.moorestephens.co.uk

David Anderson Francis Corbishley U Robin Worby Bridget Culverwell

International Liaison: David Anderson [email protected] International Tax: Robin Worby [email protected]

167 United Kingdom (CONTINUED) GMT

Scott-Moncrieff GLASGOW 25 Bothwell Street Glasgow Scotland G2 6NL Telephone: +44 (0) 141 567 4500 Facsimile: +44 (0) 141 567 4535 E-mail: [email protected] Website: www.scott-moncrieff.com

David Boyd Marc Shenken Bernadette Higgins Allison Gibson Stewart MacDonald

International Liaison: Gareth Magee [email protected] International Tax: Paul Renz [email protected]

Moore Stephens (South) LLP GUILDFORD Priory House Pilgrims Court Sydenham Road Guildford Surrey, GU1 3RX Telephone: +44 (0)1483 538881 Facsimile: +44 (0)1483 537331 E-mail: [email protected] Website: www.moorestephens.co.uk/south

Chris Goodwin Danielle Griffin

International Liaison: Chris Goodwin [email protected] International Tax: Danielle Griffin [email protected]

Scott-Moncrieff INVERNESS 10 Ardross Street Inverness Scotland IV3 5NS Telephone: +44 (0)1463 701940 Facsimile: +44 (0)1463 232205 E-mail: [email protected] Website: www.scott-moncrieff.com

Mhairi Callander

International Liaison: Mhairi Callander [email protected]

168 United Kingdom (CONTINUED) GMT

Moore Stephens (South) LLP ISLE OF WIGHT 9 St John’s Place Newport Isle of Wight PO30 1LH Telephone: +44 (0) 1983 825000 Facsimile: +44 (0) 1983 822933 E-mail: [email protected] Website: www.moorestephens.co.uk/south

Sue Lucas Esme Shakeshaft Kevin Cooper

International Liaison Sue Lucas and Tax: [email protected]

Moore Stephens (NI) LLP LARNE 3 High Street Larne County Antrim Northern Ireland BT40 1JN Telephone: +44 (0) 28 2827 2698 Facsimile: +44 (0) 28 2827 7882 E-mail: [email protected] Website: www.moorestephens.co.uk/ni

William Henry

Moore Stephens (NI) LLP LIMAVADY Unit B, 2 Fleming Way Limavady County Londonderry U Northern Ireland BT49 0FB Telephone: +44 (0) 28 7772 2189 Facsimile: +44 (0) 28 7772 2268 E-mail: [email protected] Website: www.moorestephens.co.uk/ni

William Henry

169 United Kingdom (CONTINUED) GMT

Moore Stephens (North West) LLP LIVERPOOL 110-114 Duke Street Liverpool L1 5AG Telephone: +44 (0) 151 703 1080 Facsimile: +44 (0) 151 703 1085 E-mail: [email protected] Website: www.moorestephens.co.uk

Brian McGain Mark Platt Keith Miller Simon McGain

International Liaison: Brian McGain [email protected] International Tax - Brian McGain Personal & Corporate: [email protected]

Office also in Widnes

Moore Stephens (North West) LLP MANCHESTER Centurion House 129 Deansgate Manchester M3 3WR Telephone: +44 (0)161 832 4281 Facsimile: +44 (0)161 834 5264 E-mail: [email protected] Website: www.moorestephens.co.uk

Keith Miller Andrew McGain Keiron Kelly

International Liaison: Brian McGain [email protected] International Tax - Keiron Kelly Personal & Corporate: [email protected]

Moore Stephens NORTHAMPTON Moore Stephens East Midlands Newton House Kings Park Road Moulton Park Northampton NN3 6LG Telephone: +44 (0)1604 654254 E-mail: [email protected] Website: www.moorestephens.co.uk/eastmidlands

Andrew Page April Foster Peter Simons

International Liaison Peter Simons and Tax: [email protected]

170 United Kingdom (CONTINUED) GMT

Moore Stephens PETERBOROUGH Rutland House Minerva Business Park Lynch Wood Peterborough PE2 6PZ Telephone: +44 (0) 1733 397300 Facsimile: +44 (0) 1733 397349 E-mail: [email protected] Website: www.moorestephens.co.uk/eastmidlands

Dickon Sandbach Richard Thurlow Andy Hancock Geoff Norman Carolyn Rossiter Mohamed Mavani

International Liaison: Andy Hancock [email protected] International Tax: Carolyn Rossiter [email protected]

Moore Stephens LLP READING 58 Queens Road Reading Berkshire RG1 4RP Telephone: +44 (0)118 952 4700 E-mail: [email protected] Website: www.moorestephens.co.uk

Miles Hewitt-Boorman Kevin Voller Mike McAllister David Wright

International Liaison: Miles Hewitt-Boorman [email protected] International Tax: Kevin Voller U [email protected]

Moore Stephens (South) LLP SALISBURY 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire, SP1 2TJ Telephone: +44 (0)1722 335182 Facsimile: +44 (0)1722 412154 E-mail: [email protected] Website: www.moorestephens.co.uk/south

Andrew Coldwell Ann Mathias Jonathan Green Robert Newman Robert Macdonald Peter Richardson (Associate)

International Liaison: Robert Newman [email protected] International Tax: Jonathan Green [email protected]

171 United Kingdom (CONTINUED) GMT

Moore Stephens SCARBOROUGH 12/13 Alma Square Scarborough North Yorkshire YO11 1JU Telephone: +44 (0) 1723 360361 Facsimile: +44 (0) 1723 500564 E-mail: [email protected] Website: www.moorestephens.co.uk

Stephen Watson

International Liaison Stephen Watson and Tax: [email protected]

DX: 61836 Scarborough 1

Offices also in Kirkbymoorside and Pickering

Moore Stephens (South) LLP SOUTHAMPTON The French Quarter 114 High Street Southampton SO14 2AA Telephone: +44 (0)23 8033 0116 Facsimile: +44 (0)23 8033 8674 E-mail: [email protected] Website: www.moorestephens.co.uk/south

Stuart Datlen Duncan Swift (Partner - R&I) Andrew Stevens Peter Richardson (Associate)

International Liaison: Stuart Datlen [email protected] International Tax: Peter Richardson [email protected]

Moore Stephens STEVENAGE First Floor 73-75 High Street Stevenage Hertfordshire SG1 3HR Telephone: +44 01438 741147 E-mail: [email protected] Website: www.moorestephens.co.uk

David Anderson Robin Worby Francis Corbishley Bridget Culverwell Mark Stevens

International Liaison: David Anderson [email protected] International Tax: Robin Worby [email protected]

172 United Kingdom (CONTINUED) GMT

Moore Stephens STOKE ON TRENT 1 Lakeside, Festival Way Festival Park, Stoke on Trent Staffordshire ST1 5RY Telephone: +44 (0)1782 201120 Facsimile: +44 (0)1782 201599 E-mail: [email protected] Website: www.moorestephens.co.uk

Mustafa Abdulali Mark Morris Neil Dingley Ashley Conway

International Liaison: Ashley Conway [email protected]

Moore Stephens LLP WATFORD Suite 17, Building 6 Croxley Park Hatters Lane Watford Hertfordshire WD18 8YH Telephone: +44 (0) 1923 236622 Facsimile: +44 (0) 1923 245660 E-mail: [email protected] Website: www.moorestephens.co.uk

Mike Finch

United States of America GMT-5/10

Moore Stephens North America, Inc U Executive Office EDEN PRAIRIE 10400 Viking Drive, Suite 510 Eden Prairie Minnesota 53544 U.S.A. Telephone: +1 612-524-7945 E-mail: [email protected] Website: www.msnainc.org

Anthony (Tony) J. Szczepaniak Chief Executive Officer [email protected]

Audrianna Schenck Program Manager [email protected] T: +1 612-524-7940 Laura Ponath Marketing and Communications Manager [email protected] T: +1 612-524-7941 Sara Erlandson Executive Assistant [email protected] T: +1 612-524-7942

173 United States of America (CONTINUED) gMT-5/10

The Bonadio Group ALBANY 6 Wembley Court Albany New York 12205 U.S.A. Telephone: +1 (518) 464-4080 Facsimile: +1 (518) 464-4087 Website: www.bonadio.com

Richard Bigham Kenneth McGivney Timothy Doyle John Olsen Anthony Duffy Timothy F Pierce Thomas Gianatasio Michael Smith Edward S Knapp Kevin Testo Heather Leggiero Robert Urban Janine Mangione Alan Walther

International Liaison: Kristen M. Clark (Rochester) [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

Rea & Associates, Inc. AMHERST 197 North Leavitt Rd Amherst Ohio 44001 U.S.A. Telephone: +1 440 984-2441 Facsimile: +1 440 984-2441 E-mail: [email protected] Website: www.reacpa.com

Charles Battiato ,Jr. Daniel Holben Richard Cause

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

174 United States of America (CONTINUED) gMT-5/10

Moore Stephens Tiller, LLC ATLANTA 780 Johnson Ferry Road Suite 325 Atlanta Georgia 30342 U.S.A. Telephone: +1 (404) 256-1606 Facsimile: +1 (404) 255-6114 E-mail: [email protected] Website: www.mstiller.com

Marcus G. Dowling Barry E. Fruchter Cary M. Flewellyn William C. Lankford Jr.

International Liaison: Gregory W. Hayes [email protected]

Elliott Davis AUGUSTA One Tenth Street Suite 400 Augusta Georgia 30903 U.S.A. Telephone: +1 706 722 9090 E-mail: [email protected] Website: www.elliottdavis.com

Jessica Cain William H. Woodward Elizabeth Finch

International Liaison: William H. Woodward [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] U International Tax: Eric Schmid (Europe) [email protected]

The Bonadio Group BATAVIA 319 West Main Street Batavia New York 14020 U.S.A. Telephone: +1 (585) 343-4077 Facsimile: +1 (585) 344-4729 Website: www.bonadio.com

Denise Neamon

International Liaison: Kristen M. Clark (Rochester) [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

175 United States of America (CONTINUED) gMT-5/10

G.T. Reilly & Company BOSTON 424 Adams Street Milton Massachusetts 02186-4358 U.S.A. Telephone: +1 (617) 696-8900 Facsimile: +1 (617) 698-1803 E-mail: [email protected] Website: www.gtreilly.com

Frank T. Ardito Linda J. Kramer Giuseppe (Joe) Femia Carol A. Magyar William B Ford Thomas J. O’Connor Charles R. Kennedy Jr. Anthony P. Smeriglio David J. Keyo Jr. (Managing Director)

International Liaison: Thomas J. O’Connor [email protected] International Tax: Charles R. Kennedy Jr. [email protected]

DiCicco, Gulman & Co LLP BOSTON 150 Presidential Way Suite 510 Woburn Massachusetts 01801 U.S.A. Telephone: +1 (781) 937 5300 Facsimile: +1 (781) 937 5100 E-mail: [email protected] Website: www.dgccpa.com

Laurie J. Austin Richard Gulman Laura K. Barooshian Stephen Minson Cheryl M. Burke Erica Nadeau Steve Colella Joel Rothenberg Chad DaGraca George D. Shaw Leonard N. DiCicco Jr. David M. Sullivan Jonathan Farrell Kim Train Jody Goldman Donald J. Troy Robin Gorski

International Liaison: Cheryl M. Burke [email protected] International Tax: Laurie J. Austin [email protected]

176 United States of America (CONTINUED) gMT-5/10

The Bonadio Group BUFFALO 100 Corporate Parkway, Suite 200 Amherst New York 14226 U.S.A. Telephone: +1 (716) 250-6600 Facsimile: +1 (716) 250-6605 Website: www.bonadio.com

John Bevilacqua Philip A. Mann Jeffrey Couchman Lauren Miller Nancy Cox Denise Neamon David Fabian Lisa Palladino Denise Gueli Joseph Peresan Scott Jordan Cheryl Prout James T. Keefe Justin Reid Daniel Koscielny Rocco Surace Robert Kriner Richard Wojciechowski

International Liaison: Kristen M. Clark (Rochester) [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

Moore Stephens Tiller, LLC BRUNSWICK 777 Gloucester Street Suite 201 Brunswick Georgia 31520 U.S.A. Telephone: +1 (912) 265-1750 Facsimile: +1 (912) 264-4976 Website: www.mstiller.com U Angela L. Heys Christopher B. Thomas

International Liaison: Gregory W. Hayes [email protected]

Holthouse Carlin & Van Trigt LLP CAMARILLO 400 W. Ventura Blvd. Suite 250 Camarillo California 93010 U.S.A. Telephone: +1 (805) 374-8555 Facsimile: +1 (805) 413-1749 E-mail: [email protected] Website: www.hcvt.com

William L. Warburton Rebecca Gibb John R. Lilly Beth Salverson

International Liaison Greggory J. Hutchins (Westlake Village) and Tax: [email protected]

177 United States of America (CONTINUED) gMT-5/10

Rea & Associates, Inc. CAMBRIDGE 941 Steubenville Avenue P.O. Box 820 Cambridge Ohio 43725-0820 U.S.A. Telephone: +1 (740) 432-5658 Facsimile: +1 (740) 432-2049 E-mail: [email protected] Website: www.reacpa.com

Maribeth Wright

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

Elliott Davis CHARLESTON 100 Calhoun Street Suite 300 Charleston South Carolina 29401 U.S.A. Telephone: +1 843 577 7040 E-mail: [email protected] Website: www.elliottdavis.com

Timothy A. Grow Victor K. Kliossis Cindy C. Brams Brandon T. Renaud Missy Johnson

International Liaison: Timothy A. Grow [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

178 United States of America (CONTINUED) gMT-5/10

Elliott Davis CHARLOTTE 500 East Morehead Street Suite 700 Charlotte North Carolina 28202 U.S.A. Telephone: +1 704 333 8881 E-mail: [email protected] Website: www.elliottdavis.com

Richard Battle Shanna Morales Jay Brietz George Noonan Kenneth Doty Christopher R. Purvis Lee E. Haynes W. Mark Rudolph James E. Hazel Jr. Daniel E. Warren James S. Jackson

International Liaison: Richard Battle [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

Moore Stephens Doeren Mayhew, P.C. CHARLOTTE 7301 Carmel Executive Park Suite 305 Charlotte North Carolina 28226 U.S.A. Telephone: +1 (704) 341-0970 Website: www.moorestephensdm.com

Lori J. Carmichael U

International Liaison: Joseph A. Amine [email protected]

179 United States of America (CONTINUED) gMT-5/10

Elliott Davis CHATTANOOGA 629 Market Street Suite 100 Chattanooga Tennessee 37402 U.S.A. Telephone: +1 423 756-7100 E-mail: [email protected] Website: www.decosimo.com

Robert L. Belcher Renee B. Ford D. Michael Costello Jennifer A. Goodman David Cranford Marshall M. Harvey Nick Decosimo Karl J. Jordan R. Frederick Decosimo Kimberley A. Bales Lawrence Joe Decosimo W. Coleman Powell Thomas P. Eiseman William R. Russell

International Liaison: Nick Decosimo [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

CDH, PC CHICAGO 333 W. Wacker, Suite 1840 Chicago Illinois 60606 U.S.A. Telephone: +1 (312) 332-2900 Website: www.cdhcpa.com

International Liaison: Koh Fujimoto [email protected] International Tax: Dan Duncan [email protected]

180 United States of America (CONTINUED) gMT-5/10

Rea & Associates, Inc. CLEVELAND 4300 Rockside Rd. Cleveland Ohio 44131 U.S.A. Telephone: +1 216 573-2330 Facsimile: +1 216 573-0771 E-mail: [email protected] Website: www.reacpa.com

Charles Battiato ,Jr. Richard Lash Richard Cause Richard Nagy Thomas Scharf Ken Stefanski Paul Weisinger Judy Mondry

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

Elliott Davis COLUMBIA 1901 Main Street Suite 900 Columbia South Carolina 29201 U.S.A. Telephone: +1 803 256 0002 E-mail: [email protected] Website: www.elliottdavis.com

R. Jason Caskey R. Scott McClelland Brian D’Amico Beverly Seier Jeffery S. Greenway Stacy Stokes Darren J. Hardin William F. Quattlebaum U

International Liaison: R. Scott McClelland [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected] Audit Manager: Brian D’Amico [email protected]

181 United States of America (CONTINUED) gMT-5/10

Rea & Associates, Inc. COLUMBUS 5775 Perimeter Drive Suite 200 Dublin Ohio 43017-3224 U.S.A. Telephone: +1 (614) 889-8725 Facsimile: +1 (614) 889-0159 E-mail: [email protected] Website: www.reacpa.com

Trista Acker David M. Cain Ben Antonelli Tracy Kaufman Brent Ardit Timothy McDaniel Christopher E. Axene Michaela McGinn Kent Beachy Mark J. McKinley Lee Beall

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene [email protected]

Rea & Associates, Inc. COSHOCTON 534 Main Street P.O. Box 607 Coshocton Ohio 43812-1612 U.S.A. Telephone: +1 (740) 622-8783 Facsimile: +1 (740) 622-1740 E-mail: [email protected] Website: www.reacpa.com

Todd Mizer

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

182 United States of America (CONTINUED) gMT-5/10

MSPC Certified Public Accountants and Advisors, P.C. CRANFORD 340 North Avenue 3rd Floor Cranford New Jersey 07016-2496 U.S.A. Telephone: +1 (908) 272-7000 Facsimile: +1 (908) 272-7101 E-mail: [email protected] Website: www.mspc-cpa.com

James J. Flannery Ronald J. Ruggeri Angelo Coppolino Patrick M. Trombetta Jon S. Gagliardi Michael Pescatore Robert J. Jannelli Raymond Hargadon Michael J. Halkias William Ennis

International Liaison: Michael J. Halkias [email protected] International Tax: Ronald J. Ruggeri [email protected]

Armanino LLP DALLAS 15950 N. Dallas Parkway Suite 600 Dallas Texas 75248 U.S.A. Telephone: +1 (972) 661-1843 Facsimile: +1 (972) 490-4120 E-mail: [email protected] Website: www.armaninoLLP.com

Geoffrey G. Gunn Michael T. Means U Jerri Hammer Kelly Morgan Gillette Bill Hattox Jeff Owens John Karls J. Scott Stafford Perry S. Kaufman Jennifer Steele Kenneth W. Kay Justin Varnon

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Liaison: Kevin Wise (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

183 United States of America (CONTINUED) gMT-5/10

Moore Stephens Doeren Mayhew, P.C. DALLAS 2804 Regal Road Suite 104 Plano Texas 75075 U.S.A. Telephone: +1 (972) 826-4200 Website: www.moorestephensdm.com

Daniel C. Moulton

International Liaison: Joseph A. Amine [email protected]

Moore Stephens Doeren Mayhew, P.C. DETROIT 305 West Big Beaver Road Suite 200 Troy Michigan 48084-0231 U.S.A. Telephone: +1 (248) 244-3060 Facsimile: +1 (248) 244-3133 Website: www.moorestephensdm.com

Joseph A. Amine Douglas Laird Chad M. Anschuetz Jason LeRoy Brad Atkin Stephen R. McCaghy Brian Basal Jeffrey M. McCann Richard J. Beamish James J. Miesowicz Michael J. Berry Stephen R. Mihalik Catherine G. Bruder James L. Noteman Claudio S. Calado James O’Rilley Mark A. Crawford Robert M. Parks Joseph C. DeGennaro Aaron Partridge Michael J. DePoli Peter Prychodko Terry Dykhouse David Ritter Janice M. Fortin Benedict P. Rybicki Patrick D. Fuelling John T. Scollin Todd Groeneveld Lawrence A. Simon George Grzywacz Stephen Skok Matthew Gurwin Anne Taros Thomas J. Hinsberg Jack Tracy Robin D. Hoag Christopher Tull Dawn Jasinski Steven C. Wedge Bruce G. Knapp Mia Yun James A. Koepke Joseph A. Zito Mark Kruczek

International Liaison: Joseph A. Amine [email protected] International Liaison: Mark A. Crawford [email protected]

184 United States of America (CONTINUED) gMT-5/10

Moore Stephens Tiller, LLC DULUTH 1960 Satellite Boulevard Suite 3600 Duluth Georgia 30097 U.S.A. Telephone: +1 (770) 995-8800 Facsimile: +1 (770) 995-0601 Website: www.mstiller.com

Angela Griner Gregory W. Hayes

International Liaison: Gregory W. Hayes [email protected]

The Bonadio Group EAST AURORA 100 Riley Street East Aurora New York 14052 U.S.A. Telephone: +1 (716) 652-1042 Facsimile: +1 (716) 652-1292 Website: www.bonadio.com

Robert Kriner Denise Neamon

International Liaison: Kristen M. Clark (Rochester) [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

Brown Smith Wallace LLP EDWARDSVILLE 1254 University Drive U Suite 110 Edwardsville Illinois 62025 U.S.A. Telephone: +1 (618) 654-3100 Facsimile: +1 (618) 654-4624 E-mail: [email protected] Website: www.brownsmithwallace.com

Anthony J. Caleca

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Armanino LLP EL SEGUNDO 300 Continental Blvd. Suite 360 El Segundo California 90245-5077 U.S.A. Telephone: +1 (310) 822-8552 E-mail: [email protected] Website: www.armaninoLLP.com

Jenn McCabe David Miller

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

Holthouse Carlin & Van Trigt LLP ENCINO 15760 Ventura Blvd Suite 1700 Encino California 91436 U.S.A. Telephone: +1 (818) 849-3140 Facsimile: +1 (818) 849-3141 E-mail: [email protected] Website: www.hcvt.com

Norm Tamkin Raman Sain Dennis Ito

International Liaison Greggory J. Hutchins (Westlake Village) and Tax: [email protected]

Armanino LLP FOLSOM 101 Parkshore Drive Suite 100 Folsom California 95630-4726 U.S.A. Telephone: +1 (310) 822-8552 E-mail: [email protected] Website: www.armaninoLLP.com

Jenn McCabe David Miller

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected] International Tax: Kevin Wise (San Ramon) [email protected]

186 United States of America (CONTINUED) gMT-5/10

Holthouse Carlin & Van Trigt LLP FORT WORTH 421 West Third Street Suite 450 Fort Worth Texas 76102 U.S.A. Telephone: +1 (817) 768-6000 Facsimile: +1 (817) 768-6001 E-mail: [email protected] Website: www.hcvt.com

Terry Cockerham David Smith Christopher Gays Scott Stephenson Keith Pritchard Jeffrey Strug

Beene Garter LLP GRAND RAPIDS 56 Grandville Avenue SW Suite 100 Grand Rapids Michigan 49503-2679 U.S.A. Telephone: +1 (616) 235-5200 Facsimile: +1 (616) 235-5285 Website: www.beenegarter.com

David M. Barrons Daniel P. Lynn Trace L. Bauman Roxanne M. Page Peggy W. Bishop Ann M. Plummer Howard L. Cutler Rebecca J. Postma Carol L. Hubbard Thomas P. Rosenbach Marla E. Huizing David F. Shymanski Brian E. LaFrenier K. Eric Smith Eric J. Larson Claude A. Titche III U International Liaison: Thomas P. Rosenbach [email protected]

187 United States of America (CONTINUED) gMT-5/10

Elliott Davis GREENVILLE Corporate Headquarters 200 East Broad Street, Suite 500 Greenville South Carolina 29601 U.S.A. Telephone: +1 864 242 3370 E-mail: [email protected] Website: www.elliottdavis.com

Kay Biscopink John Otten Michael W. Boliek Frances M. Patterson Cy Burgess Eric D. Pitts Thomas D. Childers Jr. Chad Reingardt Richard E. Davis R. Andrew Rogers Jay Gibson Barbara S. Rushing Kenneth H. Holcomb Eric Schmid Howard Houston Robert Stevens Matthew Madden Caroline C. Van Hook Michael J. McGuigan Jeff N. Walker Terri G. McNaughton Richard E. Waycaster F. Andrew Mitchell

International Liaison: Kay Biscopink [email protected] International Liaison: Eric Schmid (International Audit) [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected]

Moore Stephens Doeren Mayhew, P.C. HOUSTON One Riverway Suite 1200 Houston Texas 77056 U.S.A. Telephone: +1 (713) 789 7077 Website: www.moorestephensdm.com

Patricia Garcia John Miller Chris Haas Daniel C. Moulton Carrie Koshkin Juan Padilla Jennifer Mailhes Elissa Posway Christopher T. Masters Clifton Teague

International Liaison: Joseph A. Amine [email protected]

188 United States of America (CONTINUED) gMT-5/10

CDH, PC ITASCA 100 Pierce Road Suite 100 Itasca Illinois 60143 U.S.A. Telephone: +1 312 332-2900 Facsimile: +1 630 285-1166 Website: www.cdhcpa.com

Dan Duncan Jun Okubo Koh Fujimoto Phil Lampugnano Wendy Kelly Yoko Yamamoto Andrea Krueger

International Liaison: Koh Fujimoto [email protected] International Tax: Dan Duncan [email protected]

Grassi & Co. JERICHO 50 Jericho Quadrangle, Suite 200 Jericho NY 11753 U.S.A. Telephone: +1 (516) 256-3500 Facsimile: +1 (516) 256-3510 E-mail: [email protected] Website: www.grassicpas.com

Louis Grassi Carl Oliveri Lori Bono John Pellitteri Robert Brewer Lou Pizzileo Jeffrey Cohen Lisa Rispoli U Ronald Eagar David Rottkamp David Freda Tammy E. Straus Robert Grote Anthony Tomaro Raymond Haller Alice Varisano Stephen Mannhaupt David Warshauer

International Liaison: Louis Grassi [email protected] International Tax: Jeffrey Cohen [email protected]

Offices also located in New York City and New City (Rockland County)

189 United States of America (CONTINUED) gMT-5/10

Rea & Associates, Inc. LIMA 2579 Shawnee Rd Lima Ohio 45806-1409 U.S.A. Telephone: +1 (419) 331-1040 Facsimile: +1 (419) 331-1120 E-mail: [email protected] Website: www.reacpa.com

Mark J. McKinley Peg Minnig Chris Ricker Mark Hoops

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

Citrin Cooperman & Company, LLP LIVINGSTON 290 West Mount Pleasant Avenue Suite 3310 Livingston New Jersey 07039 U.S.A. Telephone: +1 (973) 218-0500 Facsimile: +1 (973) 218-7160 E-mail: [email protected] Website: www.citrincooperman.com

Gary N. Bagoff Ken Metsky Stuart Bender Joseph Monaco Edward S. Dratch Michael Napolitano Kurt Elsaesser Salvatore L. Reda Wilfredo Fernandez Alex Serrano Sylvie Gadant Robert Siegel Stacy L. Gilbert Gerald Van Ostenbridge F. Wayne Holton Paula Vuksic Edward C. Horton

International Liaison: Mark L. Fagan (White Plains) [email protected] International Liaison: Aaron J. Chaitovsky (New York) [email protected] International Tax: Jeff Slavet (New York) [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

190 United States of America (CONTINUED) gMT-5/10

Holthouse Carlin & Van Trigt LLP LONG BEACH 100 Oceangate Suite 800 Long Beach California 90802 U.S.A. Telephone: +1 (562) 590-9535 Facsimile: +1 (562) 590-0395 E-mail: [email protected] Website: www.hcvt.com

Blake Christian Victor Gonzales Michael Cole Diane Takahashi Ray Dagarag Mike Thielman

International Liaison Greggory J. Hutchins (Westlake Village) and Tax: [email protected]

Armanino LLP LOS ANGELES 11766 Wilshire Boulevard Ninth Floor Los Angeles California 90025 U.S.A. Telephone: +1 (310) 478-4148 Facsimile: +1 (310) 312-0358 E-mail: [email protected] Website: www.armaninoLLP.com

Mark Baumohl Renee Ordeneaux Harvey Bookstein Michael Ozen Michael Bossi Stephen Rickert Lynell Chun David Roberts Gary Garbowitz Sergio Salas U Ivan Georgiev Tom Schulte Mark Hutchison Alin Wall Tom Leaper Yunna Weinzerl Sam Levin Jason Zayon Jeff Ong-Siong

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected] International Tax: Kevin Wise (San Ramon) [email protected]

191 United States of America (CONTINUED) gMT-5/10

Armanino LLP LOS ANGELES 777 South Figueroa Street, Suite 2600 Los Angeles California 9017 U.S.A. Telephone: +1 (213) 334-7300 Facsimile: +1 (213) 334-7301 E-mail: [email protected] Website: www.armaninoLLP.com

Mark Baumohl Michael Ozen Harvey Bookstein Stephen Rickert Michael Bossi David Roberts Gary Garbowitz Sergio Salas Mark Hutchison Tom Schulte Tom Leaper John Schweisberger Sam Levin Alin Wall Jeff Ong-Siong Yunna Weinzerl Renee Ordeneaux Jason Zayon

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected] International Tax: Kevin Wise (San Ramon) [email protected]

Frazer, LLP LOS ANGELES 135 S. State College Blvd Suite 300 Brea California 92821 U.S.A. Telephone: +1 (714) 990 1040 Facsimile: +1 (714) 671 1041 E-mail: [email protected] Website: www.frazerllp.com

Stephen Bastardi Ralph Lizardo Sharon A. Davis Lou Rendon Tim Gulling Brian Tunnelle Jeff C. Jones Dean Yamagata

International Liaison: Jeff C. Jones [email protected]

192 United States of America (CONTINUED) gMT-5/10

Holthouse Carlin & Van Trigt LLP LOS ANGELES (Principal Office) 11444 West Olympic Blvd 11th Floor Los Angeles California 90064 U.S.A. Telephone: +1 (310) 566-1900 Facsimile: +1 (310) 566-1901 E-mail: [email protected] Website: www.hcvt.com

Greg Altman Julie Miller Jim Carlin Patty O’Connell Ken Froelich Ben Shiao Mara Hofman John Van Trigt Phil Holthouse Eckhard Walter John Kishi Morris Zlotowitz

International Liaison Greggory J. Hutchins (Westlake Village) and Tax: [email protected]

Holthouse Carlin & Van Trigt LLP LOS ANGELES 444 S. Flower St. Suite 2140 Los Angeles California 90071 U.S.A. Telephone: +1 (626) 243-5119 E-mail: [email protected] Website: www.hcvt.com

Ryan Welch U International Liaison: Greggory J. Hutchins (Westlake Village) [email protected]

Rea & Associates, Inc. MARIETTA 132 South Fourth Street Marietta Ohio 45750-3208 U.S.A. Telephone: +1 (740) 373-7423 Facsimile: +1 (740) 373-7492 E-mail: [email protected] Website: www.reacpa.com

James Hensler Matt Pottmeyer

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

193 United States of America (CONTINUED) gMT-5/10

Citrin Cooperman & Company, LLP MARYLAND 7101 Wisconsin Avenue Suite 1012 Bethesda Maryland 20814 U.S.A. Telephone: +1 (301) 654-9000 Facsimile: +1 (301) 656-3056 E-mail: [email protected] Website: www.citrincooperman.com

Seth C. Allen Brian J. Giganti Philip R. Baker Paul J. Gnatt Douglas A. Dowling Celso T. Mataac Jr.

International Liaison: Mark L. Fagan (White Plains) [email protected] International Liaison: Aaron J. Chaitovsky [email protected] International Tax: Jeff Slavet [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

Rea & Associates, Inc. MEDINA 694 East Washington St P.O. Box 485 Medina Ohio 44258-0485 U.S.A. Telephone: +1 (330) 722-8222 Facsimile: +1 (330) 722-7104 E-mail: [email protected] Website: www.reacpa.com

David K. McCarthy Chad Welty

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

194 United States of America (CONTINUED) gMT-5/10

Armanino LLP MENLO PARK 2735 Sand Hill Road Suite 205 Menlo Park California 94025-7130 U.S.A. Telephone: +1 (408) 873-7130 E-mail: [email protected] Website: www.armaninoLLP.com

Andries Verschelden

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

Rea & Associates, Inc. MENTOR 7201 Center St. Mentor Ohio 44060-4907 U.S.A. Telephone: +1 (440) 266-0077 Facsimile: +1 (440) 266-0088 E-mail: [email protected] Website: www.reacpa.com

Ryan Dumermuth Raymond Onderisin Alan C. Hill Wendy V. Shick

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected] U

Moore Stephens Lovelace, P.A. MIAMI 701 Brickell Avenue Suite 550 Miami Florida 33131 U.S.A. Telephone: +1 (305) 819-9555 Facsimile: +1 (305) 351-0002 E-mail: [email protected] Website: www.mslcpa.com

Julie A. Baird Michael R. Gossman Stanley “Sandy” W. Swindling Jr.

International Liaison: Kevin D. Murphy [email protected] International Tax: Kurt A. Alter [email protected]

195 United States of America (CONTINUED) gMT-5/10

Moore Stephens Doeren Mayhew, P.C. MIAMI 12060 SW 129th Court Suite 201 Miami Florida 33186-4582 U.S.A. Telephone: +1 (305) 232-8272 Website: www.moorestephensdm.com

Hugh S. Chakler John J. Murnane James A. Griner Douglas J. Orth Jack D. Kenney

International Liaison: Joseph A. Amine [email protected]

Rea & Associates, Inc. MILLERSBURG 212 North Washington Street Millersburg Ohio 44654-1122 U.S.A. Telephone: +1 (330) 674-6055 Facsimile: +1 (330) 674-3859 E-mail: [email protected] Website: www.reacpa.com

Thomas R. Jeffries Zac Morris Brian A. Kempf Christopher A. Roush

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

CDH, PC MILWAUKEE 350 Bishops Way, Suite 100 Brookfield Wisconsin 53005 U.S.A. Telephone: +1 262 784 4040 Website: www.cdhcpa.com

Dennis Pierce Matt Wirth

International Liaison: Koh Fujimoto [email protected] International Tax: Dan Duncan [email protected]

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Lurie, LLP MINNEAPOLIS 2501 Wayzata Boulevard Minneapolis Minnesota 55405 U.S.A. Telephone: +1 612-377-4404 Facsimile: +1 612-746-6296 Website: www.luriellp.com

International Liaison: Kimpa Moss [email protected]

Armanino LLP NAPERVILLE 55 S. Main Street Suite 277 Naperville Illinois 60540 U.S.A. Telephone: +1 (630) 868-5000 Facsimile: +1 (630) 868-5001 E-mail: [email protected] Website: www.armaninoLLP.com

Lindy Antonelli

International Tax: Kevin Wise (San Ramon) [email protected] International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

Elliott Davis NASHVILLE U Roundabout Plaza 1600 Division Street, Suite 225 Nashville Tennessee 37203 U.S.A. Telephone: +1 615 248 5500 E-mail: [email protected] Website: www.elliottdavis.com

Jennifer Lane Mike Vaden Chris Loyd

International Liaison: Mike Vaden [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

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Elliott Davis NASHVILLE 341 Cool Springs Boulevard, Suite 340 Franklin Tennessee 37067 U.S.A. Telephone: +1 615 790 0542 E-mail: [email protected] Website: www.elliottdavis.com

Chris Loyd

International Audit Eric Schmid Liaison: [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected]

Rea & Associates, Inc. NEW PHILADELPHIA 122 Fourth Street NW P.O. Box 1020 New Philadelphia Ohio 44663-5120 U.S.A. Telephone: +1 (330) 339-6651 Facsimile: +1 (330) 339-4837 E-mail: [email protected] Website: www.reacpa.com

Lisa Beamer Donald McIntosh Mark Fearon Steve Renner Darlene Finzer Kyle Stemple Greg R. Goodie Annie Yoder Paul McEwan

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

198 United States of America (CONTINUED) gMT-5/10

Grassi & Co. NEW YORK 488 Madison Avenue New York NY 10022 USA Telephone: +1 (212) 661-6166 Facsimile: +1 (212) 755-6748 E-mail: [email protected] Website: www.grassicpas.com

Louis Grassi Stephen Mannhaupt James Anziano Robert Manzella Lori Bono Carl Oliveri Robert Brewer John Pellitteri Jeffrey Cohen Lou Pizzileo Ronald Eagar David Rottkamp David Freda Alan Silverstein Steven Goldstein Rocco Totino Robert Grote David Warshauer

International Liaison: Louis Grassi [email protected] International Tax: Jeffrey Cohen [email protected]

Office also located in Long Island (Jericho, NY) and New City (Rockland County)

U

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Citrin Cooperman & Company, LLP NEW YORK 529 Fifth Avenue New York New York 10017 U.S.A. Telephone: +1 (212) 697-1000 Facsimile: +1 (212) 697-1004 E-mail: [email protected] Website: www.citrincooperman.com

Joel A. Cooperman (Chief Paul S. Helderman Executive Officer) Arnold J. Herrmann Joseph Ahn F. Wayne Holton Eric Albert Li Li Huang Ronald Altman Paula A. Iacovissi Marvin Bader Michael Iannuzzi Harmen Bakker Hussein Ibrahim Jeffrey L. Baliban Gary M. Karlitz Richard J. Barbash Denise Koch Steven Battino Daniel J. Kohn Corey D. Bell Adam Lazarus Barry Berger Salvatore Leone Jules Blackman Brian S. Levenstein Dmitry Bogdashevsky James V. Lynch Matthew Bonney Mark Mindick Allison Brack Victor Mizzaro Joseph Bublé Robert A. Modansky Craig Cafaro Maria Pani Ronald J. Carlen Elaine Papadopoulos Aaron J. Chaitovsky Joseph J. Puglisi Niles Citrin Leon M. Reimer Arnold Civins Adam Reiss Terri Coffel Keith M. Rennard Patricia A. Cummings John R. Repetti Paul H. Dailey Michael Rhodes Patrick Daly Richard Rosenkrantz Michael DeVito Andrew Rotter Manny Diakogeorgios Scott Rutter Lori Drucker Albert Salem Arthur Erk Alan A. Schachter Howard Fielstein Robert A. Schneider Nicholas Florio Mark Schniebolk Megan Garufi Paul Schroer John C. Genz Mary Sheridan Michael Gershon Harold Shulman Richard Gordon Jeff Slavet Peter L. Grasso Marc Sonnenberg Steven A. Greene Constantine Sophos James Grimaldi Mandeep Trivedi David Grumer Soula Tsambiras Terence J. Halloran Continued...

200 United States of America (CONTINUED) gMT-5/10

Roy Tumpowsky Victor Wlodinguer Joseph Turkewitz Marla Yoss Errol Wander Richard Zendel Steven Winchester

International Liaison: Mark L. Fagan (White Plains) [email protected] International Liaison: Aaron J. Chaitovsky [email protected] International Tax: Jeff Slavet [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

MSPC Certified Public Accountants and Advisors, P.C. NEW YORK 546 Fifth Avenue 6th Floor New York New York. 10036-5000 U.S.A. Telephone: +1 (212) 682-1234 Facsimile: +1 (212) 687-8846 E-mail: [email protected] Website: www.mspc-cpa.com

James J. Flannery Michael J. Halkias Richard J. Montalbano

International Liaison: Richard J. Montalbano [email protected] International Tax: Ronald J. Ruggeri [email protected]

The Bonadio Group NEW YORK U 488 Madison Avenue 23rd Floor New York NY 10022 U.S.A. Telephone: +1 (212) 600-2854 Website: www.bonadio.com

Gerald J. Archibald Jeffrey M. Wexler Kenneth Pink

International Liaison: Kristen M. Clark (Rochester) [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

201 United States of America (CONTINUED) gMT-5/10

Citrin Cooperman & Company, LLP NORWALK 37 North Avenue Norwalk Connecticut 06851-3832 U.S.A. Telephone: +1 (203) 847 4068 Facsimile: +1 (203) 849 0624 E-mail: [email protected] Website: www.citrincooperman.com

William Conron Alan A. Schachter Mark L. Fagan Pat Spagnoli Ronald Hegt Jeffrey Stuart Renata Howard Michael A. Tolla Barry Newman Gilbert Watkins Eric Prescott

International Liaison: Mark L. Fagan (White Plains) [email protected] International Liaison: Aaron J. Chaitovsky (New York) [email protected] International Tax: Jeff Slavet (New York) [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

Holthouse Carlin & Van Trigt LLP ORANGE COUNTY 555 Anton Blvd Suite 700 Costa Mesa California 92626 U.S.A. Telephone: +1 (714) 361-7600 Facsimile: +1 (714) 361-7601 E-mail: [email protected] Website: www.hcvt.com

Phillip Allred Robert Hamilton Michele Carter Scott Stephenson David Erard Jeffrey Strug Jessica Fine Mike Thielman Curt Giles

International Liaison Greggory J. Hutchins (Westlake Village) and Tax: [email protected]

202 United States of America (CONTINUED) gMT-5/10

Moore Stephens Lovelace, P.A. ORLANDO Citrus Center Suite 600 255 South Orange Avenue Orlando Florida 32801-3428 U.S.A. Telephone: +1 (407) 740-5400 Facsimile: +1 (407) 740-0012 E-mail: [email protected] Website: www.mslcpa.com

Kurt A. Alter Joel A. Knopp Scot E. Aurelius Robert “Rob” T. Matschner William “Bill” Blend Kevin D. Murphy Alexandru “Alex” T. Brinister Daniel J. O’Keefe Farlen Halikman

International Liaison: Kevin D. Murphy [email protected] International Tax: Kurt A. Alter [email protected] Senior Executive: Douglas G. Palmer [email protected] Of Counsel: William “Bill” Miller Jr. [email protected]

Grassi & Co. PARK RIDGE One Maynard Drive, Suite 2203 Park Ridge, New Jersey 07656 USA Telephone: +1 201-808-9800 Facsimile: +1 201-808-9829 E-mail: [email protected] U Website: www.grassicpas.com

Louis Grassi Stephen Mannhaupt Lori Bono Richard McGuinness Robert Brewer Carl Oliveri Jeffrey Cohen John Pellitteri Ronald Eagar Lisa Rispoli Robert Grote David Rottkamp Michael Hochman Maryann Schugmann William Hughes

International Liaison: Louis Grassi [email protected] International Tax: Jeffrey Cohen [email protected]

Also located in New York City and Long Island (Jericho, NY)

203 United States of America (CONTINUED) gMT-5/10

Holthouse Carlin & Van Trigt LLP PASADENA 350 West Colorado Blvd Suite 500 Pasadena California 91105 U.S.A. Telephone: +1 (626) 243-5100 Facsimile: +1 (626) 243-5101 E-mail: [email protected] Website: www.hcvt.com

Kevin Cordano David Smith Hans Gustafsson Andy Torosyan Vicken Haleblian Ryan Welch Alexandra Leung

International Liaison Greggory J. Hutchins (Westlake Village) and Tax: [email protected]

Citrin Cooperman & Company, LLP PHILADELPHIA 1800 JFK Boulevard Philadelphia Pennsylvania 19103 U.S.A. Telephone: +1 (215) 545-4800 Facsimile: +1 (215) 545-4810 E-mail: [email protected] Website: www.citrincooperman.com

William C. Briggs Matthew W. Lakofsky Mary Brislin Joseph W. Lesowitz Mark Carey Alan Mandeloff Mark S. Carrow David Metzler Stanley Goldis James A.J. Revels Brian Hoffman Kevin Ryan Michael Kline Terry Silver Denise Kopyar Colleen S. Vallen

International Liaison: Mark L. Fagan (White Plains) [email protected] International Liaison: Aaron J. Chaitovsky (New York) [email protected] International Tax: Jeff Slavet (New York) [email protected] International Tax: James A.J. Revels [email protected]

204 United States of America (CONTINUED) gMT-5/10

Citrin Cooperman & Company, LLP PLAINVIEW, LONG ISLAND 131 Sunnyside Boulevard Suite 110 Plainview New York 11803 U.S.A. Telephone: +1 (516) 349-2150 Facsimile: +1 (516) 349-2190 E-mail: [email protected] Website: www.citrincooperman.com

Steven Battino Ted B. Lackowitz Corey D. Bell Diane K. McGaughey Lori Drucker Michael Sabatini Michael Feller Marc Sonnenberg Howard Fielstein Joseph Turkewitz

International Liaison: Mark L. Fagan (White Plains) [email protected] International Liaison: Aaron J. Chaitovsky [email protected] International Tax: Jeff Slavet [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

Elliott Davis RALEIGH 5410 Trinity Road, Suite 320 Raleigh North Carolina 27607 U.S.A. Telephone: +1 919 783 7073 E-mail: [email protected] Website: www.elliottdavis.com U

John Lunsford Jon Strickland Tom McNeish Josh White

International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

205 United States of America (CONTINUED) gMT-5/10

The Bonadio Group ROCHESTER 171 Sully’s Trail Suite 201 Pittsford New York 14534 U.S.A. Telephone: +1 (585) 381-1000 Facsimile: +1 (585) 381-3131 Website: www.bonadio.com

Jennifer Arbore Robert Nasso Gerald J. Archibald Jeffrey F. Paille Thomas F. Bonadio Michael Parrinello Thomas Bruckel Joseph Peplin Carl Cadregari Terry Phillips Kristen M. Clark Kenneth Pink Jean Close Leah Powell Kelley DeMonte Brett Schrader Robert Enright Eileen Semmler Robert Fellinger Randall Shepard Paul Fries Nancy Snyder Tammy Gamble Craig M. Stevens Gregg Genovese Steve M. Terrigino Paul Henry Roger D. Upton Aaron Kofira Mario P. Urso Brian Lafountain Marc Valerio Jeffrey Lewis Jeffrey M. Wexler John McCurdy Charlie Wood William McDonald Bruce B. Zicari II Jonathan Miller Robert Zielinski Dawn Minemier

International Liaison: Kristen M. Clark [email protected] International Tax: Thomas Bruckel [email protected]

The Bonadio Group RUTLAND P.O. Box 652 Rutland Vermont 05702 U.S.A. Telephone: +1 (802) 775-8970 Facsimile: +1 (802) 775-0863 Website: www.bonadio.com

Tom Giglio

International Liaison: Kristen M. Clark [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

206 United States of America (CONTINUED) gMT-5/10

Armanino LLP SAN DIEGO 11512 El Camino Real Suite 311 San Diego California 92130 U.S.A. Telephone: +1 (858) 207-5150 E-mail: [email protected] Website: www.armaninoLLP.com

Theresa Brown

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

Frazer, LLP SAN DIEGO

Website: http://www.frazerllp.com/contact-us-2/

Services available through Los Angeles

Armanino LLP SAN FRANCISCO 44 Montgomery Street Suite 900 San Francisco California 94104 U.S.A. Telephone: +1 (415) 568-3280 Facsimile: +1 (415) 568-3281 E-mail: [email protected] Website: www.armaninoLLP.com U Liam Collins Ricardo Martinez Scott Copeland Stacie Kowalczyk Grant Lam

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected] International Tax: Kevin Wise [email protected]

207 United States of America (CONTINUED) gMT-5/10

Armanino LLP SAN JOSE 50 W. San Fernando Street Suite 500 San Jose California 95113 U.S.A. Telephone: +1 (408) 200-6400 Facsimile: +1 (408) 200-6401 E-mail: [email protected] Website: www.armaninoLLP.com

Tom Bondi Takashi Midorikawa Scott Borgia Chris Moore Michael Boulton Dan Moors Matthew Chavez Todd Robinson Jon Davies David Sheets Malcolm Ellerbe David Sordello Timothy Guderian Katerina Starkova Nghi Huynh Robert Tuvell Larry Kuechler Yu-Ting Wang David Lee Heather Moore Roberto Maragoni

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies [email protected]

208 United States of America (CONTINUED) gMT-5/10

Armanino LLP SAN RAMON 12657 Alcosta Blvd Suite 500 San Ramon California 94583 U.S.A. Telephone: +1 (925) 790-2600 Facsimile: +1 (925) 790-2601 E-mail: [email protected] Website: www.armaninoLLP.com

Greg Ansel Tim Hourigan Andrew J. Armanino Dan R. Jones Matt Armanino Tony Lam Dan J. Bowen Scott Mangelson Bill Brause Tom Mescall Theresa Brown Joshua K. Nevarez Brooke Bruns Jeff Nichols John Brychel Paul O’Grady Dave Burlington Monika Pelz Chris Carlberg Matt Perreault Gerry Clancy Paul J. Peterson Brad Cless Dean Quiambao Lori Colvin Min Riblett David Davis Jeffrey Russell John Dunican Scott Schimberg Vintage Foster Jeremy Sucharski Tom E. Gard Ryan Thomas Teed Jason Gilbert Eric Weis Patrick Hall Kevin Wise David Hersch Carmel Wynkoop John Horner

International Liaison: Andrew J. Armanino [email protected] U International Tax: Jon Davies (San Jose) [email protected] International Tax: Kevin Wise (San Jose)

209 United States of America (CONTINUED) gMT-5/10

Peterson Sullivan LLP SEATTLE 601 Union Street Suite 2300 Seattle Washington 98101 U.S.A. Telephone: +1 (206) 382 7777 Facsimile: +1 (206) 382 7700 E-mail: [email protected] Website: www.pscpa.com

Gerry Adams David C. Lee Kevin Allison Matthew R. Matson Bruce Callow Rachel A. Le Mieux Al W. Dunnell Mark Mitchell Nathan Hartman Ron Nagle Ray G. Holmdahl Chris Russell Scott Jaeger Jim Schneidmiller Robert C. Keasal John Smolke Brian D. Kennett Sharlyn R. Turner

International Liaison: Ray G. Holmdahl [email protected] International Liaison: David C. Lee [email protected] International Tax: Robert C. Keasal [email protected]

Brown Smith Wallace LLP ST. CHARLES 1520 South Fifth Street Suite 309 St. Charles Missouri 63303 U.S.A. Telephone: +1 (636) 255-3000 Facsimile: +1 (636) 947-6128 E-mail: [email protected] Website: www.brownsmithwallace.com

Anthony J. Caleca

210 United States of America (CONTINUED) gMT-5/10

Brown Smith Wallace LLP ST. LOUIS 6 CityPlace Drive Suite 900 St. Louis Missouri 63141 U.S.A. Telephone: +1 (314) 983-1200 Facsimile: +1 (314) 983-1300 E-mail: [email protected] Website: http://bswllc.com

Robin Bell Jenna R. Kerwood Ira Bergman Roy H. Kramer Anthony J. Caleca Christopher Menz Aaron Cooper Anthony J. Munns Martin M. Doerr Matthew Powell Doug D. Eckert Ronald M. Present Alan J. Fine Joel Schraier Ted Flom Steven F. Schueppert Cathy B. Goldsticker Patrick M. Shelton Bryan Graiff Greg Smith Lincoln K. Gray Ronald P. Steinkamp Robert Haggerty Karen Stern David Heilich Harvey N. Wallace Darla Hemmann Kelly Weis Ann L. Holtshouser William F. Willbrand ,Jr.

International Liaison: Anthony J. Caleca [email protected]

The Bonadio Group SYRACUSE 432 North Franklin Street Syracuse New York 13204 U U.S.A. Telephone: +1 (315) 476-4004 Facsimile: +1 (315) 254-2384 Website: www.bonadio.com

Christopher P. Anderson Jamie Keiser Frank Discenza Gail M. Kinsella J. Bernard Dubiel Todd Klaben Gregg Evans Bettina Lipphardt Tom Giglio Karen Nasoni Thomas Kamide Donald Taylor Diana Kanfer Jeffrey Trubia

International Liaison: Kristen M. Clark (Rochester) [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

211 United States of America (CONTINUED) gMT-5/10

Moore Stephens Lovelace, P.A. TALLAHASSEE 307 West Park Avenue Suite 202 Tallahassee Florida 32301-1422 U.S.A. Telephone: +1 (850) 224-4407 Facsimile: +1 (850) 222-3044 E-mail: [email protected] Website: www.mslcpa.com

Julie A. Baird

International Liaison: Kevin D. Murphy [email protected] International Tax: Kurt A. Alter [email protected]

Moore Stephens Lovelace, P.A. TAMPA 201 East Kennedy Blvd., Suite 650 Tampa Florida 33602-5819 U.S.A. Telephone: +1 (813) 314-2600 Facsimile: +1 (813) 314-2610 E-mail: [email protected] Website: www.mslcpa.com

Russell J. “Jeff” Goolsby

International Liaison: Kevin D. Murphy [email protected] International Tax: Kurt A. Alter [email protected]

The Bonadio Group UTICA 7936 Seneca Turnpike Clinton New York 13323 U.S.A. Telephone: +1 (315) 797-7781 Facsimile: +1 (315) 797-0305 Website: www.bonadio.com

Richard Zweifel

International Liaison: Kristen M. Clark (Rochester) [email protected] International Tax: Thomas Bruckel (Rochester) [email protected]

212 United States of America (CONTINUED) gMT-5/10

Frazer, LLP VISALIA 2250 West Main Street Suite B Visalia California 93291 U.S.A. Telephone: +1 (559) 732-4135 Facsimile: +1 (559) 732-7140 E-mail: [email protected] Website: www.frazerllp.com

Robert A. Matlick David Bekedam Michael Edwards

International Liaison: Jeff C. Jones (Los Angeles) [email protected]

Holthouse Carlin & Van Trigt LLP WALNUT CREEK 1460 Maria Lane Suite 360 Walnut Creek California 94596 U.S.A. Telephone: +1 925 943-1588 Facsimile: +1 925 407-2945 E-mail: [email protected] Website: www.hcvt.com

David Zeiger

Moore Stephens Lovelace, P.A. WAUKESHA N19 W24400 Riverwood Drive Suite 350 U Waukesha Wisconsin 53188 U.S.A. Telephone: +1 (305) 819-9555 Facsimile: +1 (305) 351-0002 E-mail: [email protected] Website: www.mslcpa.com

Carolyn “Carrie” St. John

International Tax: Kurt A. Alter [email protected] International Liaison: Kevin D. Murphy [email protected]

213 United States of America (CONTINUED) gMT-5/10

Holthouse Carlin & Van Trigt LLP WESTLAKE VILLAGE Westlake Park Place 3011 Townsgate Road Suite 400 Westlake Village California 91361 U.S.A. Telephone: +1 (805) 374-8555 Facsimile: +1 (805) 374-9777 E-mail: [email protected] Website: www.hcvt.com

Sam Bachstein Robin Paule Dave Bierhorst John Van Trigt Jason Flashberg Nicholas Vinolus Greggory J. Hutchins

International Liaison Greggory J. Hutchins and Tax: [email protected]

Citrin Cooperman & Company, LLP WHITE PLAINS 709 Westchester Avenue White Plains New Jersey 10604 U.S.A. Telephone: +1 (914) 949-2990 Facsimile: +1 (914) 949-2910 E-mail: [email protected] Website: www.citrincooperman.com

Alan G. Badey Barbara Lane Spencer Barback Mark Mottel Roberta Bernhardt Matthew D. Murphy William Brenner Mary Paladino John Bryan Ed Roberts Anthony DeJesus Frank Romano Mark L. Fagan Eugene Ruvere Scott Gallagher Richard J. Stone Ronald Hegt Robert M. Winton Howard P. Klein William H. Zeboris Matthew Kuchinsky Alan Zverin

International Liaison: Mark L. Fagan [email protected] International Liaison: Aaron J. Chaitovsky (New York) [email protected] International Tax: Jeff Slavet (New York) [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

214 United States of America (CONTINUED) gMT-5/10

Grassi & Co. WHITE PLAINS 2 Westchester Park Drive, Suite 200 White Plains NY 10604 U.S.A. Telephone: +1 914-849-0320 Facsimile: +1 914-472-8755 E-mail: [email protected] Website: www.grassicpas.com

International Liaison: Louis Grassi [email protected] International Tax: Jeffrey Cohen [email protected]

Armanino LLP WOODLAND HILLS 21600 Oxnard Street, Suite 1100 Woodland Hills California 91367-7513 U.S.A. Telephone: +1 (818) 587 9300 Facsimile: +1 (818) 347 0904 E-mail: [email protected] Website: www.armaninoLLP.com

Robert H. Bernstein Ken Teasdale Rob La Rue Todd Northrup

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected] International Tax: Kevin Wise (San Ramon) U [email protected]

Rea & Associates, Inc. WOOSTER 545 North Market Street Wooster Ohio 44691-3465 U.S.A. Telephone: +1 (330) 264 0791 Facsimile: +1 (330) 262-9136 E-mail: [email protected] Website: www.reacpa.com

Daniel Holben Dustin Raber Lesley A. Mast

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

215 United States of America (CONTINUED) gMT-5/10

Rea & Associates, Inc. ZANESVILLE 905 Zane St., 2nd Floor Zanesville Ohio 43701-0967 U.S.A. Telephone: +1 (800) 837-0804 Facsimile: +1 (740) 454-3292 E-mail: [email protected] Website: www.reacpa.com

Chad Bice Scott Mayer James Fracker

International Liaison: Donald McIntosh (New Philadelphia, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

Uruguay GMT-3

Moore Stephens Auditores Asociados MONTEVIDEO Juncal 1305 Piso 20, Oficina 2002 11000, Montevideo Uruguay Telephone: +598 29159714 Facsimile: +598 29159714 E-mail: [email protected] Website: www.msaa.com.uy

Cr. Francisco Obes Secco Cra. Ximena Furtado Cazes Cr. Daniel González Cotelo

International Liaison: Cr. Daniel González Cotelo [email protected] International Liaison: Cra. Ximena Furtado Cazes [email protected] International Liaison Dr. Tomás Guerrero Costa for Legal Matters: [email protected]

216 Venezuela GMT-4.5

Cifuentes, Lemus & Asociados, S.C. CARACAS Av. La Salle Torre Phelps Piso 26 Plaza Venezuela Caracas Venezuela Telephone: +58 212 781 88 66 Facsimile: +58 212 781 29 32 E-mail: [email protected] Website: www.moorestephens.com.ve

Juan Cifuentes Zacarías Delgado Luis Cifuentes Zaidet Cotoret Maffalda Lemus Mayerling Mejía

International Liaison: Juan Cifuentes [email protected] International Liaison: Luis Cifuentes [email protected] International Tax: Maffalda Lemus [email protected]

Vietnam GMT+7

CPA Vietnam Auditing Company Limited HANOI Floor 8, VG Office Building No. 235 Nguyen Trai Street Thanh Xuan Trung Ward Thanh Xuan District Hanoi Vietnam Telephone: +84 (4) 3 783 2121 U Facsimile: +84 (4) 3 783 2122 V E-mail: [email protected] Website: www.cpavietnam.vn

Ha Phu Nguyen (Chairman - Loi Tien Hoang (Tax Consultancy Senior Managing Partner) Partner) Thang Huy Phan Thang Van Dinh Nam Thanh Phan

International Liaison: Ha Phu Nguyen [email protected] International Liaison: Hien Thu Nguyen [email protected]

217 Vietnam (CONTINUED) GMT+7

CPA Vietnam Auditing Company Limited HO CHI MINH CITY Floor 11 Nam A Bank Office Building No. 201-203 Cach Mang Thang 8 Street Ward 4, District 3 Ho Chi Minh City Vietnam Telephone: +84 (8) 3832 969 Facsimile: +84 (8) 3832 9959 E-mail: [email protected] Website: www.cpavietnam.vn

International Liaison: Ha Phu Nguyen [email protected] International Liaison: Hien Thu Nguyen [email protected]

CPA Vietnam Auditing Company Limited NORTHERN VIETNAM Floor 9th, VG Office Building No. 235 Nguyen Trai Street Thanh Xuan Trung Ward Thanh Xuan District Vietbam Telephone: +84 (4) 3875 1482 Facsimile: +84 (4) 3875 1482 E-mail: [email protected] Website: www.cpavietnam.vn

International Liaison: Ha Phu Nguyen [email protected] International Liaison: Hien Thu Nguyen [email protected]

CPA Vietnam Auditing Company Limited DA NANG CITY No. 528 Dien Bien Phu Street Thanh Khe Dong Ward Thanh Khe District Da Nang City Vietnam Telephone: +84 (511) 3 828 154 Facsimile: +84 (511) 3 828 154 E-mail: [email protected] Website: www.cpavietnam.vn

International Liaison: Hien Thu Nguyen [email protected]

218 Vietnam (CONTINUED) GMT+7

CPA Vietnam Auditing Company Limited SON LA PROVINCE No. 89 Truong Chinh Street Quyet Thang Ward Son La City Son La Provence Vietnam Telephone: +84 (022) 3 756 678 Facsimile: +84 (022) 756 678 E-mail: [email protected] Website: www.cpavietnam.vn

International Liaison: Nghia Van Truong [email protected] International Liaison: Hien Thu Nguyen [email protected]

Yemen GMT+3

Mohamed Al-Jaradi & Co SANA’A Haddah Street 2nd Floor Versailles Hotel Building Sana’a Republic of Yemen Telephone: +967 1 411 406 Facsimile: +967 1 411 407 E-mail: [email protected] Website: www.moorestephens-ye.com

Mohamed Al-Qubati Hesham A. Al-Atnah Mohammed Ahmed Al-Jaradi

International Liaison: Mohamed Al-Qubati [email protected] V Zambia GMT+2 Y Moore Stephens IFI Limited Z LUSAKA

Tim Woodward Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

219 Zimbabwe GMT+2

For private sector work please see the correspondent firm listing

Moore Stephens IFI PVT Limited HARARE

Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

220

Z

221 CORRESPONDENT FIRMS Correspondent firms are not full member firms of Moore Stephens International Limited.

Firms may be designated as correspondent firms where:

· the firm does not represent Moore Stephens International Limited exclusively; or

· the firm does not wish to comply with one or more of the other administrative criteria necessary for full membership; or

· the firm is in a development phase prior to seeking full membership of Moore Stephens International Limited.

222 Cambodia GMT+7

BG Associates Ltd PHNOM PENH Hotel Cambodiana 313 Sisowath Quay Phnom Penh Cambodia Telephone: +855 23218426 Facsimile: +855 23218426 E-mail: [email protected] Website: www.bgacambodia.com

Billy Kang Arthur Law Gabriel Teo

International Liaison: Billy Kang [email protected] International Tax: Gabriel Teo [email protected]

El Salvador GMT-6

Audit & Consulting Financial Tax, S.A. de C.V, SAN SALVADOR 79 Avenida Norte y 11 Calle Poniente #741, Colonia Escalon San Salvador El Salvador Telephone: +503 2522 6500 E-mail: [email protected]

Pedro David Hernández Fuentes CPA

International Liaison: Pedro David Hernández Fuentes CPA [email protected] International Liaison: Brian Joseph Price [email protected] Firms Correspondent/Associated

223 Ghana GMT

Lobban Hyde ACCRA No. 2 Bannerman Road/High Street Opposite CEPS Accra Ghana Telephone: +233 (0)30 2663421/2662127 Facsimile: +233 (0)30 2666611 E-mail: [email protected] Website: www.lobbanhyde.com

Joe Hyde Jr. Philip Aryee

International Liaison: Joe Hyde Jr. [email protected]

Liechtenstein GMT+1

Töndury + Partner AG LIECHTENSTEIN Austrasse 15 Mailing Address 9495 Triesen P.O. Box 101 Liechtenstein 9495 Triesen Liechtenstein Telephone: +423 265 51 51 Facsimile: +423 262 79 89 E-mail: [email protected] Website: www.toendury.li

Hans Eggenberger Wilhelm G. Gerster Gerhard Meier

International Liaison: Hans Eggenberger [email protected] International Liaison: Gerhard Meier [email protected] International Liaison: Wilhelm G. Gerster [email protected]

224 Mongolia GMT+9

Od Burtgel Audit LLC ULAANBAATAR 7th floor, Tselmeg Tower Olympic Street 7/3, 1st Khoroo Sukhbaatar District Ulaanbaatar city Mongolia Telephone: +976 70150003, 99051826. 99094647 Facsimile: +976 70150003 E-mail: [email protected] Website: www.odburtgel.mn

Ms. Oyunaa Uvaa Myagmarjav Natsag Nyamdorj Chuluunbaatar Ariunaa Jargalsaikhan

International Liaison: Ariunaa Jargalsaikhan [email protected]

Nepal GMT+6

NBSM & Associates KATHMANDU 6th Floor, Block A, Four Square Complex Narayanchaur, Naxal Kathmandu Nepal Telephone: +977 01 4433069/441522 Facsimile: +977 01 4433069 E-mail: [email protected] Website: www.nbsm.com.np

Nil Saru Rajesh Kumar Sah Durga Prasad Gnawali

International Liaison: Nil Saru [email protected]

Panama GMT-5

AG Accounting & Consulting PANAMA CITY Avenida Samuel Lewis y CL. 54 Mailing Address Edificio AFRA, Piso 8 P.O. Box 0832-01220 Panama City Panama City Republic of Panama Republic of Panama Telephone: +507 397-9293 Facsimile: +507 397-9294 Firms E-mail: [email protected] Website: www.agco-consultores.com Correspondent/Associated Alvaro Ayala Delia Garcia

International Liaison: Alvaro Ayala [email protected]

225 Russian Federation GMT+2/12

“Transsib-Audit” LLC MOSCOW Office 679 Mailing Address 21/5 Kuznetskij Most A-195, P.O. Box 31 Moscow 107996 Moscow 125195 Russian Federation Russian Federation Telephone: +7 (495) 626 0163/0297 Facsimile: +7 (495) 626 0297 E-mail: [email protected] Website: www.transsib-audit.ru

Ludmila Rodionova Natalia Zakurdaeva

All international contact to be made through Moore Stephens Moscow Limited

Sri Lanka GMT+5.5

Aiyar & Co. COLOMBO “Havelock Central Building” 104-4/1 Havelock Road Colombo 05 Sri Lanka Telephone: +94 11 2505516 / 11 2505517 Facsimile: +94 11 2505518 E-mail: [email protected] Website: www.aiyarca.lk

Ruwan Jayanatha Perera FCA Joseph Jayaseelan FCA (Managing Partner)

International Liaison: Ruwan Jayanatha Perera FCA [email protected] International Tax: Joseph Jayaseelan FCA [email protected]

Tajikistan GMT+5

Tajik Audit Consulting LLC DUSHANBE 16/2 Sherozi str. Suite 1221 Dushanbe, 734018 Tajikstan Telephone: +992 44 600-2060 E-mail: [email protected]

Vahobiddin Karimov Sayjalol Teshaev

International Liaison: Vahobiddin Karimov [email protected]

226 United Kingdom GMT

MA Partners LLP NORWICH 7 The Close Norwich NR1 4DJ Telephone: +44 (0)1603 227600 Facsimile: +44 (0)1603 227610 E-mail: [email protected] Website: www.mapartners.co.uk

Jeremy Robson Chris Dugdale Frank Shippam Clare Goodswen Iain Mawson Martyn Page Mary-Anne Sargeant William Hill Alistair Fish

International Liaison: Chris Dugdale [email protected] International Tax - Martyn Page Corporate: [email protected]

Offices also in Attleborough, Swaffham and Watton.

Zimbabwe GMT+2 pna Chartered Accountants BULAWAYO 100 A Samuel Parirenyatwa Street Bulawayo Zimbabwe Telephone: +263 9 61101 / 61085 E-mail: [email protected] Website: www.pnacharteredaccountants.com

Phillip Ndlovu Thamsanqa Siwela

International Liaison: Phillip Ndlovu [email protected] Firms Correspondent/Associated

227 EMAIL COUNTRY CODES To assist in helping you locate the sender of International e-mails, listed below are the country abbreviations of our Member and Correspondent firms.

.ad Andorra .lb Lebanon .ae United Arab Emirates .li Liechtenstein .al Albania .lk Sri Lanka .an Netherlands Antilles .lt Lithuania .ar Argentina .lu Luxembourg .at Austria .lv Latvia .au Australia .ma Morocco .az Azerbaijan .mc Monaco .bd Bangladesh .md Moldova .be Belgium .mk Macedonia, FYRO .bg Bulgaria .mn Mongolia .bh Bahrain .mt Malta .bm Bermuda .mu Mauritius .bo Bolivia .mx Mexico .br Brazil .my Malaysia .bs Bahamas .ng Nigeria .bw Botswana .ni Nicaragua .bz Belize .nI Netherlands .ca Canada .no Norway .ch Switzerland .np Nepal .ck Cook Islands .nz New Zealand .cl Chile .om Oman .cn China .pa Panama .co Colombia .pe Peru .cy Cyprus .pg Papua New Guinea .cz Czech Republic .ph Philippines .de Germany .pk Pakistan .dk Denmark .pl Poland .do Dominican Republic .pt Portugal .ec Ecuador .py Paraguay .ee Estonia .qa Qatar .eg Egypt .ro Romania .es Spain .ru Russian Federation .fi Finland .rs Serbia .fr France .sa Saudi Arabia .gh Ghana .sc Seychelles .gi Gibraltar .se Sweden .gr Greece .sg Singapore .gt Guatemala .sk Slovakia .hk Hong Kong .sl Sierra Leone .hn Honduras .sr Suriname .hr Croatia .sv El Salvador .hu Hungary .sy Syria .id Indonesia .th Thailand .ie Ireland .tj Tajikstan .il Israel .tn Tunisia .im Isle of Man .tr Turkey .in India .tw Taiwan .ir Iran .ua Ukraine .is Iceland .ug Uganda .it Italy .uk United Kingdom (Great Britain) .jo Jordan .us USA .jp Japan .uy Uruguay .ke Kenya .ve Venezuela .kr Korea (South) .vg British Virgin Islands .kw Kuwait .vn Vietnam .ky Cayman Islands .ye Yemen .kz Kazakhstan .za South Africa

Please note that MSIL member and correspondent firms from Cambodia, Nigeria, UK, USA and Zimbabwe use .com at the end of their e-mails. . 228 personal contact details C: Cell phone; D: Direct dial

Abbasi, Ahmed [email protected] 100 Abbasi, Ibrahim [email protected] 100 Mostafa Abdelsalam, Mohamed [email protected] Khaled Salah C: +20 1001116200 65 Abdul Ghani, Mustafa mustafa.abdulghani Ahmad @moorestephens-me.com 90 Abdulah Al Said, Amin [email protected] 132 Abdulali, Mustafa [email protected] 173 Abdulhamid, Saheel [email protected] C: +254 723 932283 102 Abedin, Kamrul [email protected] C: +880 171 303 5677 32 Abedin, M. J. [email protected] C: +880 171 300 7525 32 Abegunde, Paul paul.abegunde @moorestephens-rwp.com 122 Abreu, Antonio [email protected] 128 Salvador Abu Farah, Fathi fathi.abufarah @moorestephens-qa.com 128 Abuawad, Yhalmar [email protected] 36 Acha, Pablo [email protected] 145 Achten, Danny [email protected] 33 Acker, Trista [email protected] D: +1 614 923-6564 182 Acklin, Thomas [email protected] 150 Acosta, Carlos E. [email protected] C: +57 (3)20 4423600 5/55 Adams, Gerry [email protected] D: +1 206-344-7527 210 Adcock, John [email protected] C: +971 50 6588079 6/10/123/159/160 Agarwal, Amit [email protected] 83 Agarwal, Prabhat [email protected] 83 Aguayo Henríquez, [email protected] Víctor C: + 56 991281286 46 Ahdianto, Ahdianto [email protected] 89 Ahmed, Zafar [email protected] C: +92 314 2590000 124 Ahn, Joseph [email protected] 200 Aitov, Aidar [email protected] C: +7 777 775 0900 101 Al Bahar, Hussah hussah.albahair @moorestephens-kw.com 103 Al Naddaf, Maria [email protected] 104 Alam, Manzoor-ul [email protected] C: +880 171 154 1696 32 Al-Atnah, Hesham A. [email protected] 219 Albert, Eric [email protected] 200 Aleksic, Bogoljub [email protected] C: +381 63 521 059 133 @ Alford, Simon [email protected] 23

229 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Al-Jaradi, Mohammed [email protected] 219 Ahmed Allahverdiyev, Hikmat [email protected] F. C: +994 50 200 44 40 31 Allen, Brad [email protected] 45 Allen, Seth C. [email protected] 194 Allison, Kevin [email protected] D: +1 206-382 7703 210 Allred, Phillip [email protected] D: +1 714 361-7664 202 Alonso Díaz, Sandra sandraalonso @moorestephens-fidelitas.com 145 Al-Qubati, Mohamed [email protected] 219 Alt, Margie [email protected] D: +27 (0)21 685 0088 7/136 Alter, Kurt A. [email protected] C: +1 (616) 405-5004 195/203/212/213 Alterauge, Peter [email protected] 69 Altman, Greg [email protected] D: +1 310 566-1945 193 Altman, Ronald [email protected] 200 Amine, Joseph A. [email protected] D: +1 248 244-3040 154/162/179/184/188/196 Anderson, Christopher [email protected] 211 P. Anderson, David [email protected] C: +44 (0)7887 626288 167/172 Andersson, Patrik [email protected] C: +46 706 513322 149 Angeli, Andrea [email protected] 95 Anschuetz, Chad M. [email protected] 184 Ansel, Greg [email protected] D: +1 (925) 302 4107 209 Antonelli, Ben [email protected] D: +1 614 923-6542 182 Antonelli, Lindy [email protected] 197 Antonius, Peter [email protected] D: +61 (0)3 9909 7372 8/22 Anziano, James [email protected] C: +1 646 285-3470 D: +1 212 223-5003 199 Aparicio, Celestino 145 Arbore, Jennifer [email protected] D: +1 585 200-5207 206 Archibald, Gerald J. [email protected] C: +1 585-750-6776 D: +1 585-249-2780 201/206 Ardit, Brent [email protected] D: +1 614 923-6568 182 Ardito, Frank T. [email protected] 176 Argaman, Amnon [email protected] C: +972 54 6788005 94 Armanino, Andrew J. [email protected] C: +1 925 451 2548 D: +1 925 790 2612 5/6/10/183/186/191/192/195/197/207/208/209/215 230 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Armanino, Matt [email protected] C: +1 925 352 3139 209 Arnold, Dominic [email protected] 161 Arnold, Niels [email protected] C: +49 721 98175-632 72 Aryee, Philip [email protected] 224 Arzuaga Souto, Javier [email protected] 143 Asai, Kiyozumi [email protected] 98 Astobiza, Ander [email protected] 147 Astudillo Lopez, Jorge [email protected] 46 Atcha, Idris [email protected] C: +965 97434688 D: +965 22986401 5/103 Atkin, Brad [email protected] 184 Aulak, Suk [email protected] 164 Aurelius, Scot E. [email protected] 203 Austin, Laurie J. [email protected] 176 Avci, Kenan [email protected] C: +90 533 553 20 00 157 Aw, Mick [email protected] C: +65 9109 1881 D: +65 6329 2701 135 Axene, Christopher E. [email protected] D: +1 (614) 923 6558 174/178/181/182/190/193/194/195/196/198/215/216 Ayala, Alvaro [email protected] C: +507-66751764 225 Ayres, Mark [email protected] 161 Aytaş Kösoğlu, [email protected] 157 Ümmiye Ayub, Roberto [email protected] Augusto C: +55 55 98111 3415 39 Babjaková, Viera [email protected] 136 Baby, Cherian K. [email protected] 85/86 Bachstein, Sam [email protected] 214 Badenhorst, Andriëtte abadenhorst @grg.moorestephens.co.za 139 Bader, Herbert [email protected] 76 Bader, Marvin [email protected] 200 Badey, Alan G. [email protected] 214 Baggia, Douglas [email protected] C: + (504) 9992-9317 79/80 Baggia, Patricia [email protected] C: + (504) 9992-2029 79 Bagoff, Gary N. [email protected] 190 Bahalool, Eli [email protected] C: +972 372-525965555 94 Baiges, Higini [email protected] 143 Bainbridge, Clint [email protected] C: +61 (0)432 510 241 24 Baird, Julie A. [email protected] 195/212 Bairstow, Nicholas [email protected] C: +44 (0)7977 090866 166 Baker, Philip R. [email protected] 194 Bakker, Harmen [email protected] 200 @ Balamesh, Abdullah [email protected] 132

231 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Baldovin, Diego [email protected] 147 Bales Lawrence, [email protected] 180 Kimberley A. Baliban, Jeffrey L. [email protected] 200 Balluku, Esmeralda [email protected] C: +355 (0)6920 44087 21 Bamber, Janine [email protected] C: +27 (0)82 458 0446 138 Banerjee, Sankar [email protected] 83 Barback, Spencer [email protected] 214 Barbagallo, Antonio [email protected] 96 Barbash, Richard J. [email protected] 200 Barbeau, Olivier [email protected] C: +27 (0)83 625 6461 6/140 Barnard, Johannes [email protected] 139 Barnes, Alex [email protected] C: +44 (0) 7903891435 D: +44 (0) 207 651 1213 161 Barnes, Russell [email protected] C: +61 (0)417 177 271 24 Barooshian, Laura K. [email protected] 176 Barranco, Giuseppe A. [email protected] C: +39 335 7577552 97/98 Barrera Ramos, [email protected] Christian C: +505 8239 2390 121 Barrons, David M. [email protected] C: +1 616-450-2761 D: +1 616 235-2076 187 Bartlett, Alan [email protected] 119 Barturen Fernandez, [email protected] 144 Ignacio Basal, Brian [email protected] 184 Bassett, Sam [email protected] D: +64 9 306 7103 118 Bastardi, Stephen [email protected] D: +1 714-671-2211 192 Batista Feliciano, [email protected] Pedro C: +55 31 99775-6631 37 Battiato, Charles [email protected] D: +1 216 573-9041 174/181 Battino, Steven [email protected] 200/205 Battle, Richard [email protected] 179 Bauer, Julian [email protected] C: +49 172 6236 320 D: +49 711 1640-104 76 Bauer, Norbert [email protected] C: +49 176 4120 5036 D: +49 711 1640-104 76 Bauman, Trace L. [email protected] D: +1 616 235 5287 187 Baumohl, Mark [email protected] D: +1 (310) 745-5738 191/192 Bay, Lorraine [email protected] C: +44 (0)7881 500020 161 Baylis, Simon [email protected] 161 Beachy, Kent [email protected] D: +1 614 923-6575 182 232 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Beall, Lee [email protected] D: +1 614 923-6546 182 Beamer, Lisa [email protected] D: +1 330 308-6828 198 Beamish, Richard J. [email protected] D: 1+ 248 244 3005 184 Bean, Bransom [email protected] C: +44 (0)7624 493667 92 Beaudet, Patrick [email protected] 43 Beaudoin, Natalie [email protected] 43 Beaulieu, Stéphane [email protected] 43 Beauvais, Paul [email protected] 43 Becerra Muñoz, José josé[email protected] 56 Bechis, Enrique [email protected] 55 Bekedam, David [email protected] 213 Bekhazi, Mitri [email protected] 104 Belcher, Robert L. [email protected] 180 Beljkas, Jelena [email protected] 133 Bell, Corey D. [email protected] 200/205 Bell, Robin [email protected] D: +1 314 983 1217 211 Belling, Dudley [email protected] C: +27 (0)79 693 7455 138 Ben Shimon, Tamir [email protected] C: +972 54 6788028 94 Benchoubane, Karim [email protected] C: +212 619340634 115 Bender, Stuart [email protected] 190 Benkjer, Peter Arent [email protected] C: +45 26 77 99 78 61 Bennett, Michael [email protected] C: +61 (0)433 497 465 D: +61 8 9224 0146 24 Bennett, Nick [email protected] 161/167 Bennie, Andrew [email protected] 140/141 Ben-Shoham, Galit [email protected] C: +972 54 6788011 94 Beranek, Axel [email protected] D: +49 (0) 203 29506 631 71 Berckmoes-Joos, frederik.berckmoesjoos Frederik @moorestephens.be 6/33/34 Berger, Barry [email protected] 200 Berglund, Emil [email protected] C: +46739424218 D: +46317224218 148 Bergman, Ira [email protected] D: +1 (314) 687-2323 211 Bernhardt, Roberta [email protected] 214 Bernossi, Abdellatif [email protected] C: +212 6 6120 9036 115 Bernossi, Kouds [email protected] 115 Bernstein, Robert H. [email protected] 215 Berry, Michael J. [email protected] @ D: + 1.248 244 3020 184

233 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Bešvir, Bruno [email protected] 56 Bevilacqua, John [email protected] 177 Bhat, Radhesh L. [email protected] 85 Bhatt, Joy V. [email protected] C: +254 722 511501 101/102/158 Bhikha, Kiran [email protected] D: +64 9 306 7117 118 Białecki, Janusz [email protected] C: +48 691 538 924 126 Bice, Chad [email protected] D: +1 740 454-3198 216 Bick, Michael [email protected] C: +31 (6) 54632263 117 Bidniuk, Vladimir [email protected] Barcellos C: +55 51 99968 9603 39 Bierhorst, Dave [email protected] 214 Bigham, Richard [email protected] 174 Bill, Susan [email protected] 161 Billson, Alan [email protected] 137 Binder, Martin Rudolf [email protected] C: +43 699 1 427 428 3 28 Binder, Michael [email protected] 28 Bird, Sam [email protected] 79 Biscopink, Kay [email protected] C: +1 864-314-1611 D: +1 864-250-3941 175/178/179/180/181/188/197/198/205 Bishop, Peggy W. [email protected] D: +1 616 235-5210 187 Blackbeard, Jeff [email protected] C: +27 (0)82 459 0573 7/136 Blackman, Jules [email protected] 200 Blancas Estrada, Liliana [email protected] Miriam C: +52 1 55 2272 8876 D: +52 55 3687 2785 112 Blanquer, Jorge jblanquer @moorestephens-addveris.es 142/143 Blend, William “Bill” [email protected] 203 Bodell, Brian [email protected] C: +44 (0)7624 212034 D: +44 (0)1624 697214 93 Boeing, José [email protected] C: +55 41 99967 2871 38 Bogdashevsky, Dmitry [email protected] 200 Bogena, Ole o.bogena @moorestephens-westfalen.de 70 Bohara, Sunil [email protected] C: +91 9825176129 83/85 Boliek, Michael W. [email protected] 188 Bolton, Gillian [email protected] 137 Bonadio, Thomas F. [email protected] C: +1 585-750-7997 D: +1 585-249-2700 206 Bondi, Tom [email protected] D: +1 (408)) 494-1254 208

234 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Bonnevie, Per [email protected] C: +45 20 54 88 09 62 Bonney, Matthew [email protected] 200 Bono, Lori [email protected] D: +1 (516) 336-2458 189/199/203 Bookstein, Harvey [email protected] D: +1 (310) 745-5722 191/192 Borghi, Paolo [email protected] C: +39 346 6681265 97 Borgia, Scott [email protected] 208 Bossi, Michael [email protected] D: +1 (310) 745 5740 191/192 Bou Tayeh, Samantha samantha.boutayeh @moorestephens-me.com 104 Boulton, Michael [email protected] C: +1 (408) 507-1809 D: +1 (408) 200-6458 208 Bouraoui, Jelil [email protected] C: +216 98 301 085 D: +216 71 798 100 156 Boutros, Youssef youssef.boutros @moorestephens-me.com 104 Bowen, Dan J. [email protected] C: +1 925 858 6199 209 Bowen, James [email protected] 120 Boyd, David [email protected] 168 Boyd, Don [email protected] 5/8/22 Brack, Allison [email protected] 200 Bracken, Eoghan [email protected] 90 Bradley, John [email protected] C: +44 (0)7866 463940 166 Brambila Espinosa, [email protected] 109 Héctor Brams, Cindy C. [email protected] 178 Branch, Robert [email protected] C: +44 (0)7808 767638 163 Brandt, Niels [email protected] C: +45 24 27 10 45 60 Brank, Olaf [email protected] C: +49 172 7297 851 D: +49 711 1640-202 76 Braun, Michael K. [email protected] 44 Braun, Werner [email protected] 25 Brause, Bill [email protected] D: 1-925-790-2624 209 Breedon, Paul [email protected] D: +61 2 8745 3433 5/23/25 Brehme, Roland [email protected] C: +46 70 543 97 61 149 Breman, Paul [email protected] C: +61 (0) 428 721 438 24 Brenner, William [email protected] 214 Brewer, Robert [email protected] C: +1 516 650-3829 @ D: +1 516 336-2420 189/199/203 Briand, Cédric [email protected] 151 235 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Brietz, Jay [email protected] 179 Briggs, William C. [email protected] 204 Brinister, Alexandru [email protected] 203 “Alex” T. Brislin, Mary [email protected] 204 Brodbeck, Tatiane [email protected] C: +55 47 99974 2449 39 Brown, Chris [email protected] 167 Brown, Francys [email protected] 43 Brown, Theresa [email protected] C: +1 925 766 3511 207/209 Bruckel, Thomas [email protected] C: 585-729-5864 D: 585-249-2841 174/175/177/185/201/206/211/212 Bruder, Catherine G. [email protected] 184 Bruns, Brooke [email protected] D: +1 (925) 720-2702 209 Bryan, John [email protected] 214 Bryant, Michael [email protected] C: +61 (0) 421 636 620 D: +61 (0)3 9608 0185 24 Brychel, John [email protected] 209 Bublé, Joseph [email protected] 200 Buch, Holger [email protected] C: +31 616451072 D: +31 320232435 116 Bukhatir, Abdul Aziz [email protected] Abdullah Mohammad C: +971 50 5599446 159 Bult, Sjoerd [email protected] 117 Burgess, Cy [email protected] 188 Burkart, Robert J. [email protected] 45 Burke, Cheryl M. [email protected] 6/176 Burlington, Dave [email protected] D: +1 925 790 2863 209 Butler, Dayrrl R. [email protected] 31 Butler, Michael [email protected] C: +44 (0)7887 626227 35/161 C., Aneesan [email protected] 86 Cadregari, Carl [email protected] C: +1 585-249-2779 D: +1 585-249-2779 206 Cafaro, Craig [email protected] 200 Caffarri, Fabio [email protected] 95 Cain, David M. [email protected] D: +1 614 923-6548 182 Cain, Jessica [email protected] 175 Calado, Claudio S. [email protected] 184 Caldwell, Greg [email protected] 23 Caldwell, James [email protected] C: +81-70-1368-2061 D: +81-3-5218-7022 98 Caldwell, Tony [email protected] 22 Caleca, Anthony J. [email protected] D: +1 314 983 1267 6/185/210/211

236 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Callaghan, John [email protected] C: +353 87 9189819 90 Callander, Mhairi [email protected] 168 Callow, Bruce [email protected] D: +1 206-344-7546 210 Callow, Phillip [email protected] C: +44 (0)7700 888804 D: +44 (0)1534 600 226 99/100 Calvet, Francisco J. 145 Camarena Berra, [email protected] 109 Alejandro Camargo, Hildebrando [email protected] C: +55 16 999184 9883 39 Canteli Díaz, José Luis [email protected] 145 Canton, Belinda [email protected] C: +64 21 499 420 118 Cardoso, Paulo [email protected] Roberto C: +55 41 999689 3079 38 Carew, David O. [email protected] C: +232 76 601202 134 Carey, Mark [email protected] 204 Carlberg, Chris [email protected] D: +1 (925) 790 2775 209 Carlen, Ronald J. [email protected] 200 Carlin, Jim [email protected] 193 Carlino, Gustavo A. [email protected] 21 Carmichael, Lori J. [email protected] D: +1 (704) 341-0970 179 Carnabuci, Sergio [email protected] 97/98 Carr, Emile [email protected] C: +232 76 611048 134 Carrow, Mark S. [email protected] 204 Carter, Michele [email protected] C: +1 310-403-5685 D: +1 714-361-7627 202 Carton, Johan [email protected] 34 Casareno, Eden C. [email protected] Caskey, R. Jason [email protected] 181 Castagna, Ivano [email protected] 149/154 Castellanos, Fernando [email protected] C: +593 984605684 D: +593 2525547 65 Castro e Silva, [email protected] Robinson P. C: +55 85 99981 6993 38 Castro, Maria E. [email protected] C: +54 (911) 4569 0940 21 Cause, Richard [email protected] D: +1 216 573-9024 174/181 Causer, Lee [email protected] 164 Cedillo Ríos, Juan [email protected] 112 Antonio Chai, Wen-Shien [email protected] C: +61 (0)427 177 102 24 Chaitovsky, Aaron J. [email protected] C: +1-516-318-2653 @ 190/194/200/201/202/204/205/214

237 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Chakler, Hugh S. [email protected] D: +1 (305) 794-7194 196 Chan, Anthony K.K. [email protected] D: +852 27387732 47 Chan, Chris K.C. [email protected] 80 Chan, Rouh Ting [email protected] 135 Chandrasekhar, S. [email protected] C: +91 9987020115 83 Chang, Victor [email protected] 135 Chavez, Matthew [email protected] 208 Cheauré, Veronika [email protected] 26 Chelnokova, Marina marina.chelnokova @moorestephens.vl.ru 131 Chen, Shenghua [email protected] 54 Cheong, Tim [email protected] C: +61 (0)468 886 586 D: +61 08 9608 0157 24 Cherian, Abraham [email protected] 86 Baby Cherradi, Ahmed a.cherradi @moorestephens-casablanca.ma 115 Cherradi, Tajeddine t.cherradi @moorestephens-casablanca.ma 115 Cheung, Leo S.K. [email protected] 47 Childers, Thomas D. [email protected] 188 Choi, Jason [email protected] 23 Chong, Kenneth P. [email protected] 43/44/45 Chopping, David [email protected] C: +44 (0)7881 500015 5/161 Choraria, Babu Lal [email protected] 84 Choraria, Chanderkant [email protected] 84 Choraria, Sudesh [email protected] 84 Chow, Chee Yen [email protected] 106 Christensen, Søren [email protected] C: +45 40 40 21 05 61 Christian, Blake [email protected] 191 Christiansen, Stefan [email protected] C: +45 27 29 27 89 63 Christodoulou, [email protected] Christos C: +357 9943 0698 D: +357 25 820980 57 Christodoulou, [email protected] Despina C: +30 6977456743 78 Chromčíková, Alžbeta [email protected] 136 Chrysostomou, Brigid [email protected] C: +357 22 717737 57 Chrysostomou, chrysostomos.chrysostomou Chrysostomos @moorestephens.gr C: +30 6977 456740 78 Chu, Michelle [email protected] 47 Chuah, David [email protected] 106 Chuluunbaatar, [email protected] 225 Nyamdorj Chun, Lynell [email protected] D: +1 (310) 745-5736 191 Cibeira, Maria D. [email protected] 21

238 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Cifuentes, Juan [email protected] C: +58 414 320 05 29 D: +58 212 7943076 217 Cifuentes, Luis [email protected] C: +58 414 327 24 61 D: +58 212 7930940 217 Citrin, Niles [email protected] 200 Citrullo, Larry [email protected] D: +1 (416) 490 3456 44 Civins, Arnold [email protected] 200 Clancy, Gerry [email protected] D: +1 (925) 790-2700 209 Clark, Kristen M. [email protected] 174/175/177/185/201/206/211/212 Clark, Paul [email protected] C: +44 (0)7887 626265 161 Clark, Philip [email protected] 161 Clarke, Barry [email protected] 119 Cless, Brad [email protected] C: +1 510 303 2421 209 Cleveland-Iliffe, John [email protected] D: +1 (416) 774 2431 44 Close, Jean [email protected] C: +1 585-738-7069 D: +1 585-249-2815 206 Cockerham, Terry [email protected] D: +1 817 768-6003 187 Coehlo, Sabrina [email protected] Cavalcante C: +55 85 99975 0255 38 Coffel, Terri [email protected] 200 Cohen, Jeffrey [email protected] C: +1 516 835-1322 D: +1 516 336-2475 189/199/203/215 Cohen, Ronit [email protected] C: +971 544661371 94 Coldwell, Andrew [email protected] C: +44 (0)7957 618031 171 Cole, Michael [email protected] D: +1 562 216-1806 191 Colella, Anton [email protected] 7 Colella, Steve [email protected] 176 Collins, Liam [email protected] D: +1 (415) 568-3479 207 Colvin, Lori [email protected] 209 Conron, William [email protected] 202 Constantinou, Costas [email protected] C: +30 6977 456760 6/77 Constantinou, [email protected] Damianos C: +30 6977456767 78 Conway, Ashley [email protected] 173 Cools, Hans [email protected] 33 Cooper, Aaron [email protected] D: +1 314.983.1243 211 Cooper, Kevin [email protected] C: +44 (0)7500 960619 @ D: +44 (0)1983 824807 169 Cooper, Mike [email protected] 161 239 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Cooperman, Joel A. [email protected] 200 Copeland, Scott [email protected] C: +1 925 209 3655 207 Coppolino, Angelo [email protected] C: +1 908 208 0396 183 Corbishley, Francis [email protected] 167/172 Cordano, Kevin [email protected] 204 Coria, Nelly [email protected] C: +591 79137821 36 Cornwall, Brett [email protected] C: +61 (0)408 900 268 24 Coronado, Diego [email protected] 147 Corrall, Stephen [email protected] 161 Costanzo, Davide [email protected] C: +61 (0)411 155 454 24 Costello, D. Michael [email protected] C: +44 423 503-0260 D: +44 423-266-6469 180 Cotoret, Zaidet [email protected] C: +58 414 326 98 09 D: +58 212 7938814 217 Cotton, Dan [email protected] 25 Couchman, Jeffrey [email protected] C: +1 716-860-0813 D: +1 716-250-7852 177 Couture, Chantal [email protected] 43 Cowan, Philip [email protected] C: +44 7887 626237 D: +44 20 7651 1807 161 Cox, Nancy [email protected] D: +1 716 580-1601 177 Craig, Scott [email protected] 167 Cranford, David [email protected] 180 Craninx, Philippe [email protected] 33 Craw, Gavin [email protected] C: +64 27 289 1979 119 Crawford, Mark A. [email protected] D: + 1 248 244 3050 184 Crotti, Riccardo [email protected] C: +39 335 6357550 96/97 Crowley, Deborah L. [email protected] Cruz Alemán, Iván [email protected] 113 Culverwell, Bridget bridget.culverwell @moorestephens.com 167/172 Cummings, Patricia A. [email protected] 200 Cutler, Howard L. [email protected] C: +1 616 481-7678 D: +1 616 2352755 187 Czeremuszkin, Candice [email protected] C: +1 (345) 936 9904 D: +1 (345) 936 9904 45 Czudaj, Miecio [email protected] 120/121 da Silva, Jamir [email protected] Vlademar C: +55 47 99964 2907 39

240 personal contact details (CONTINUED) C: Cell phone; D: Direct dial da Silva, Mário [email protected] C: +55 47 99131 0168 39 Dagarag, Ray [email protected] D: +1 (562) 216-1805 191 DaGraca, Chad [email protected] 176 Dahari, Boaz [email protected] C: +972 54 6788009 94 Dahl, Erik [email protected] C: +45 30 13 64 87 63 Dailey, Paul H. [email protected] 200 Dakis, George [email protected] C: +61 (0) 400 816 367 D: +61 (0)3 9608 0106 5/24 Dale, Alvin F. [email protected] 45 Dalloway, Mark [email protected] C: +64 21 136 7439 119 Daly, Patrick [email protected] 200 D’Amico, Brian [email protected] 181 Daniel, Martin [email protected] 161 Daňsa, Michal [email protected] C: +420 604 905 440 D: +420377360116 59 Daren, Michael Barry [email protected] C: +1 (647) 400 5762 D: +1 (416) 490 3453 44 Datlen, Stuart [email protected] C: +44 (0)7715 052516 D: +44 (0)23 8082 1526 172 Davies, Jon [email protected] D: +1 (408) 200-6411 183/186/191/192/195/197/207/208/209/215 Davies, Wendy [email protected] C: +61 (0)450 312 058 24 Davis, David [email protected] C: +1 925 963 2197 209 Davis, Richard E. [email protected] D: +1 864-242-2657 5/6/188 Davis, Sharon A. [email protected] 192 De Anda Sánchez, José [email protected] C: +52 155 3538 6194 111 De Anda Turati, José [email protected] Antonio C: +52 155 3733 1235 111 de Bie, Paul [email protected] C: +31 (0) 6 46 40 44 89 D: +31 (0) 88 194 82 60 116 De Couto, Rebecca [email protected] 35 de Jager, Heinie [email protected] 139 de Jong, Martin [email protected] 117 Arnold de Keyzer, Derick [email protected] C: +597 8615725 147 de los Santos Anaya, [email protected] Carlos C: +52 (444) 829 7470 D: +52 (444) 812 67 20 113 de los Santos Anaya, [email protected] @ Marcelo C: +52 (444) 829 0175 113/114

241 personal contact details (CONTINUED) C: Cell phone; D: Direct dial de los Santos Fraga, [email protected] Javier C: +52 1834 1060 689 108 de los Santos Valero, [email protected] Gerardo C: +52 1834 1113-131 108 de los Santos, Adrián [email protected] C: +52 1 (834) 116 0926 108 de los Santos, Javier [email protected] C: +52 1 (834) 111 4391 108 de los Santos, Ventura [email protected] C: +52 1 (834) 111 4815 108 De Luca, Gerry [email protected] D: +1 (514) 878 0294 43 De Marchi, Andrea [email protected] 95 De Muynck, Luc [email protected] 34 de Oliveira, Adelmo [email protected] C: +55 31 99956-3731 37 De Schutter, Frederic [email protected] 33 de Siqueira, Eloi [email protected] C: +55 11 99153 1831 40 De Smedt, Emiel [email protected] 33 de Villiers, Wilna [email protected] C: +27 (0)82 446 3385 140/141 Deacon, Heather [email protected] C: +44 (0)7538 601341 D: +44 (0) 20 7651 1507 7 Decosimo, Joe [email protected] 180 Decosimo, Nick [email protected] D: +1 (423) 308-0609 180 Decosimo, R. Frederick [email protected] 180 DeGennaro, Joseph C. [email protected] D: + 1 248 244 3033 184 DeJesus, Anthony [email protected] 214 Del Cid, José María josemariadelcid @moorestephensjmc.com 146 Delgado, Zacarías [email protected] C: +58 414 326 71 65 D: +58 212 793 4939 217 Demers, Gil [email protected] 43 DeMonte, Kelley [email protected] D: +1 585 249-2864 206 Dempsey, Adrienne [email protected] 120 Dennis, Michael [email protected] D: +1 (416) 490 3470 44 Denooze, Fien fien.denooze @moorestephens-europe.com 9 Denooze, Hilde [email protected] D: +32 (0) 2 627.18.32 9 DePoli, Michael J. [email protected] D: + 1 248 244 3140 184 Dépraz, Déborah [email protected] 149/152 Desai, Divyesh [email protected] C: +91 9820289402 83 Dessulemoustier- [email protected] 25 Bovekercke, Michael DeVito, Michael [email protected] 200 242 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Devlin, Gary [email protected] 167 Dey, Andrew [email protected] 42 Dhelia, Ankit [email protected] 83 Di Martino, Francisco [email protected] 21 Diakogeorgios, Manny [email protected] 200 Díaz Reyes, Melani [email protected] 78 Diaz, Francisco [email protected] 146 Díaz, Julio Cesar [email protected] 78 Díaz, Marco Livio [email protected] 78 Díaz, Oscar Danilo [email protected] 78 DiCicco, Leonard N. [email protected] 176 Diederich, Paul [email protected] 105 Diekow, Jörn [email protected] 69 Dieminger, Johann [email protected] C: +491728408173 D: +4982157058160 69 Dimas, Michel [email protected] C: +961 3 499094 104 Dinca, Ana [email protected] 129 Dingley, Neil [email protected] 173 Dinh, Thang Van [email protected] 217 Discenza, Frank [email protected] 211 Dixon, Andrew [email protected] C: +44 7624 212024 D: +44 1624 662020 91/92 Dixon, Clive [email protected] C: +44 (0)7624 495050 D: +44 (0)1624 662020 91/92/93 Doerr, Martin M. [email protected] D: +1 314 983 1350 211 Doikova, Sonia [email protected] C: +359 8788 07740 41 Dolan, Mervyn [email protected] C: +44 (0) 7590 229745 164 Domínguez Pulido, [email protected] Martín Felipe C: +52 155 4362 5747 D: +5255 3687 2734 112 Donald, Gillian [email protected] 167 Donaldson, Peter J. [email protected] 44 dos Santos Neto, Paulo [email protected] Cirilo C: +55 41 99928 1080 38 dos Santos, Daniel José [email protected] C: +55 47 99974 3350 39 Doty, Kenneth [email protected] 179 Dowling, Douglas A. [email protected] 194 Dowling, Marcus G. [email protected] C: +1 404 444 9438 D: +1 404 531 8127 175 Doyle, Timothy [email protected] C: +1 518-925-0548 D: +1 518-250-7705 174 dr. Sugárné Kéri, Anna [email protected] 82 Draper, Morris B. [email protected] D: +1 780 421 5916 42 Dratch, Edward S. [email protected] 190 @ Drucker, Lori [email protected] 200/205

243 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Druzianic, Dan [email protected] 119 du Plessis, Izak [email protected] 141 du Preez, George [email protected] 141 Dubiel, J. Bernard [email protected] 211 Dubielová, Mária [email protected] 136 Duffy, Anthony [email protected] C: +1 518-469-2694 D: +1 518-250-7715 174 Dugdale, Chris [email protected] 227 Dumermuth, Ryan [email protected] D: +1 440 266-0912 195 Duncan, Dan [email protected] 180/189/196 Dunican, John [email protected] C: +1 (0) 925 498 1902 209 Dunker, Preben [email protected] C: +45 20 91 10 11 63 Dunkley, Nichola moorestephens @moorestephensbvi.com 41 Dunne, Neal [email protected] C: +61 (0) 412 270 843 D: +61 (0)3 9608 0170 24 Dunnell, Al W. [email protected] D: +1 206-382-7706 210 Dvorski, Petar [email protected] C: +38 5981937440 56 Dyer Ortega, Eduardo [email protected] A. C: +52 155-2722-4766 D: +5255 3687 2714 112 Dykhouse, Terry [email protected] D: +1 248-244-3069 184 Dyson, Adam [email protected] 23 Eagar, Ronald [email protected] C: +1 516 238-3791 D: +1 516 336-2460 189/199/203 Ebine, Motoko [email protected] 98 Echeverría Arceo, [email protected] Daniel Oscar C: +52 1999-9478-357 110 Ecker, Josef [email protected] D: +49 89 747240-15 75 Ecker, Norbert [email protected] D: +49 9421 9939-77 75 Eckert, Doug D. [email protected] D: +1 314 983 1268 211 Eder, Florian [email protected] C: +43 664 546 79 97 D: +43 662 251 500 771 5/30 Eder-Wildpaner, [email protected] 30 Christine Edison, David [email protected] 161/162 Edwards, Matthew [email protected] 22/23 Edwards, Michael [email protected] 213 Eggenberger, Hans [email protected] 224 Eguiarte Martinez, [email protected] 109 Héctor Eiber, Eugen [email protected] 25 244 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Eidher, Thomas [email protected] 25 Eiseman, Thomas P. [email protected] 180 Eissa, Ahmed [email protected] 132 El Alami, Yassine [email protected] 115 El Ayouty, Mohamed [email protected] H.S. C: +966 561 111 241 132/133 El Hirikah, Saeed [email protected] 132/133 Ellerbe, Malcolm [email protected] C: +1 408 568 1322 208 Elsaesser, Kurt [email protected] 190 Emerson, Clinton L. [email protected] D: +41 (0)43 433 1040 154/162 Enevoldsen, Stig [email protected] C: +45 22 72 29 28 60/61 Engberg, Lars Erik [email protected] C: +46 (0)70 618 79 39 149 Engelen, Bart [email protected] 34 Ennis, William [email protected] C: +1 201 906-7911 183 Enright, Robert [email protected] C: +1 585-738-8642 D: +1 585-249-2842 206 Epure, Florin [email protected] C: +4 0728 330 977 129 Erard, David [email protected] 202 Ericsson, Anders [email protected] C: +46 (0)70 896 08 93 149 Erk, Arthur [email protected] 200 Erlandson, Sara [email protected] D: +1 612-524-7942 10/173 Esperon, Alfredo A. [email protected] 21 Espinosa Barro, 143 Francisco José Espinoza Jiménez, [email protected] Ramón C: +52 1686 157 1290 110 Esquivel Sánchez, Abel [email protected] C: +52 1 (55) 4360 5492 D: +52 (55) 5575-5228 111 Estigarribia Lezcano, [email protected] Fernando José C: +595 981 407 889 125 Estrada Martinez, Rosa [email protected] Martha C: +52 (442) 4794779 113 Etchegaray Morales, [email protected] José Manuel D: +52 (55) 5575-4022 111 Etienne, Grégoire [email protected] 152 Evans, Gregg [email protected] 211 Evlambides, charalambos.evlambides Charalambos @moorestephens.gr C: +30 6977 401768 D: +30 2130 186103 77 Fabian, David [email protected] C: +1 716-573-9378 D: +1 716-580-1561 177 Facchini, Andrea [email protected] 95 Fagan, Mark L. [email protected] @ C: +1 914 584 1451 190/194/201/202/204/205/214 245 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Fagnan, Martin [email protected] 43 Fanjul, Joaquín [email protected] 143/145 Fanturová, Jitka [email protected] C: +420 603 487 020 58/59 Farnleitner, Stefan [email protected] C: +43 676 897 334721 D: +43 662 251500 - 721 29/30 Farrell, Hilary [email protected] C: +44 (0) 7590 229744 166 Farrell, Jonathan [email protected] 176 Fearon, Mark [email protected] D: +1 330 308-6894 198 Feichter, David [email protected] 95 Feichtner, Daniel [email protected] D: +49 89 7472 4070 75 Feller, Michael [email protected] 205 Fellinger, Robert [email protected] 206 Femia, Giuseppe (Joe) [email protected] 176 Fenner, Paul [email protected] 164 Fernández Ripoll, fernando.fernandezripoll Fernando @msmadrid.com 144 Fernández, Fernando [email protected] 143/144 Fernandez, Isabel [email protected] 144 Fernández, Pablo [email protected] 144 Fernandez, Wilfredo [email protected] 190 Ferrari, Giuseppe [email protected] 152 Ferreira, Merwyn [email protected] C: +27 (0)72 529 2672 140/141 Fey, Michael [email protected] C: +49 (0)871 96240 34 75 Fielstein, Howard [email protected] 200/205 Finch, Elizabeth [email protected] 175 Finch, Mike [email protected] 173 Fine, Alan J. [email protected] D: +1 314 983 1292 211 Fine, Jessica [email protected] D: +1 714 361-7612 202 Finzer, Darlene [email protected] D: +1 (330) 308-6867 198 Fischer, Anita [email protected] C: 0043 (0) 676 838 20 450 D: +43 (01) 877 39 00 27 Fischer, Jürgen [email protected] C: +43 (0) 676 838 20 440 D: +43 (01) 877 39 00 27 Fish, Alistair [email protected] 227 Flannery, James J. [email protected] C: +1 908 304 3886 183/201 Flashberg, Jason [email protected] 214 Flegas, Giannis [email protected] C: +30 6977 456748 D: +30 2130 186067 78

246 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Flewellyn, Cary M. [email protected] C: +1 404 583 7546 D: +1 404 531 8123 175 Flom, Ted [email protected] D: +1 314 983 1294 211 Flores Carrillo, Pedro [email protected] C: +52 155-2899-9036 D: +5255 3687 2732 112 Florio, Nicholas [email protected] 200 Flower, Mike [email protected] 120 Fogarolo, Andrea [email protected] C: +39 335 7350 639 96 Fojaca, Marie-Lou [email protected] 105 Ford, Renee B. [email protected] 180 Ford, William B [email protected] 176 Fortier, Liliane [email protected] 43 Fortin, Janice M. [email protected] D: +1 248.244.3003 184 Fortún, Arturo [email protected] 36 Foster, April [email protected] 166/170 Foster, Vintage [email protected] 209 Fracker, James [email protected] D: +1 740 630-9644 216 Francis, Graham [email protected] C: +44 (0)7960 784027 D: +44 (0) 1243 520645 165 Fratz, Wolfgang [email protected] 69 Frechétte, Jean-Luc [email protected] 43 Freda, David [email protected] C: +1 516 650-1029 D: +1 516 336-2417 189/199 Free, Matthew [email protected] 23 Freudel, Ulrich [email protected] D: +49 621 42263-420 72 Fricke, Søren [email protected] C: +45 29 36 19 43 63 Friend, George [email protected] 141 Fries, Paul [email protected] C: +1 585-750-3571 D: +1 585-249-2840 206 Froelich, Ken [email protected] 193 Fröschl, Harald [email protected] D: +49 851 7204 61-157 75 Fruchter, Barry E. [email protected] C: +1 404 822 7866 D: +1 404 531 8135 175 Fuelling, Patrick D. [email protected] D: 1+ 248 244 3104 184 Fujimoto, Koh [email protected] C: +1-630-253-0215 D: +1-630-228-8229 180/189/196 Furney, Donald L. [email protected] 43/44/45 Furtado Cazes, Ximena [email protected] 216 Fussell, Timothy [email protected] 161 @ Gadant, Sylvie [email protected] 190

247 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Gagliani, Valeria [email protected] C: +54 (9)11 3403 1509 6/10 Gagliardi, Jon S. [email protected] C: +1 908-451-4152 183 Gago Peromingo, 143 Daniel Galanis, Dionisis [email protected] C: +30 6977 456773 77 Galiulina, Maria [email protected] C: +7 (914) 742 81 19 D: +44 (0)207 651 1384 131 Gallagher, Andrew andrew.gallagher @moorestephens-mc.com 114/161 Gallagher, Scott [email protected] 214 Gallagher, Simon [email protected] C: +44 (0)7881 500016 D: +44 (0)207 651 1377 5/6/9/35/161 Gallardo López, [email protected] Roberto C: +52 (55) 3097-0362 111 Gallhofer, Renate [email protected] C: + 43 676 937 90 99 D: + 43 7472 62417 30 Galli, Andrew [email protected] C: +44 (0)7881 500021 161/162 Galvan, Alejandro J. [email protected] 21 Gamble, Tammy [email protected] 206 Garbowitz, Gary [email protected] D: +1 310 745-5754 191/192 García Ramírez, José [email protected] Luis D: +52 (55) 5575-2796 111 Garcia, Delia [email protected] 225 Garcia, Javier Calvet javier.calvet @moorestephensibergrup.es 145 Garcia, Patricia [email protected] C: +1 713-860-0279 188 Gard, Tom E. [email protected] 209 Gardner, Ian [email protected] 161 Garfinkle, A. Harold [email protected] D: +1 (416) 490 3450 44 Garrido Martin, Juan [email protected] 146 Manuel Gärtner, Uwe [email protected] 69 Garufi, Megan [email protected] 200 Gays, Christopher [email protected] 187 Geiselhart, Armin [email protected] D: +49 731 4095 52 76 Gelencsér, Eszter [email protected] 82 Gembom, Eli [email protected] D: +1 (416) 774 2418 44 Genovese, Gregg [email protected] C: +1 585-202-0880 D: +1 585-249-2878 206 Genz, John C. [email protected] 200 Georgiev, Ivan [email protected] D: +1 (310)745-5737 191

248 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Gershon, Michael [email protected] 200 Gerster, Wilhelm G. [email protected] 224 Gianatasio, Thomas [email protected] C: 518-852-2171 D: 518-250-7755 174 Gibb, Rebecca [email protected] 177 Gibbons, Nicola [email protected] 120 Gibson, Allison [email protected] 168 Gibson, Jay [email protected] D: +1 864-370-5617 188 Gibur Júnior, Luiz [email protected] C: +55 41 99928 9642 38 Giganti, Brian J. [email protected] 194 Giglio, Tom [email protected] 206/211 Gil, Richard A. [email protected] C: + 1 780 4462622 D: +1 780 421 5921 42 Gilad, Aviel [email protected] C: +972 54 6788016 94 Gilbert, Jason [email protected] D: +1 (925) 790 2721 209 Gilbert, Stacy L. [email protected] 190 Giles, Curt [email protected] C: +1 (714) 361-7670 202 Gilmour, Ben [email protected] 119 Gilmour, Jess [email protected] D: +64 9 306 7109 118 Gimpelvich, Nir [email protected] C: +972 54 6788023 94 Giner Inchausti, arantza.giner Arantza @moorestephensibergrup.es 145 Głowacki, Michał H. [email protected] C: +48 508 622 744 D: +48 22 586 57 35 126/127 Gnatt, Paul J. [email protected] 194 Gnawali, Durga Prasad [email protected] C: +97 79851 036856 225 Godoy, Magda Leticia [email protected] C: + (504) 9990-3942 79/80 Godwin, Greg [email protected] C: +61 (0)424 946 238 24 Goertz, David J. [email protected] 45 Goldis, Stanley [email protected] 204 Goldman, Jody [email protected] 176 Goldstein, Steven [email protected] C: +1 917-658-6056 D: +1 212 223-5034 199 Goldsticker, Cathy B. [email protected] D: +1 314 983 1274 211 Gomes da Silva Filho, [email protected] Ruy C: +55 31 99955 5136 6/36/37 Gomes dos Santos, [email protected] Valéria Medina D: +55 31 99753-5265 37 Gomes, Francisco [email protected] @ Moisés de Almeida C: +55 85 99996 7666 38

249 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Gómez Aguilar, José [email protected] 144 Maria Gonzales, Victor [email protected] 191 González Cotelo, [email protected] 216 Daniel González Ortega, Luis [email protected] D: +52 (55) 5575-0633 111 Goodie, Greg R. [email protected] D: +1 330 308-6823 198 Goodman, Jennifer A. [email protected] 180 Goodswen, Clare [email protected] D: +44 1603 227674 227 Goodwin, Chris [email protected] C: +44 (0)7970 465562 D: +44 (0)1483 445702 168 Goolsby, Russell J. [email protected] 212 “Jeff” Gopi, K [email protected] 85 Gorbunova, Marina [email protected] C: +7 (965) 322 77 04 D: +44 (0)207 651 1398 130 Gordon, Richard [email protected] 200 Gorecki, Peter [email protected] C: +61 (0)455 747 725 24 Gorski, Robin [email protected] 176 Gosden, Matthew [email protected] 45 Gossman, Michael R. [email protected] 195 Govind, Venugopal C. [email protected] C: +91 9846 159203 85 Govind, Vijay Narayan [email protected] C: +91 9846 059445 85 Govind, Vivek Krishna [email protected] C: +91 9846 057483 85 Gow, Denise [email protected] C: +64 27 481 1710 119 Graco, Gary [email protected] C: +61(0) 417 548 052 D: +61 (0)3 9608 0109 24 Graiff, Bryan [email protected] D: +1 314-983-1390 211 Grassi, Louis [email protected] C: +1 516-241-3100 D: +1 516-336-2450 6/189/199/203/215 Grasso, Peter L. [email protected] 200 Gray, Lincoln K. [email protected] D: +1 314-983-1235 211 Gray, Peter [email protected] C: +61 (0) 415 486 028 24 Green, David [email protected] C: +44 (0)7700 888810 D: +44 (0)1534 600 217 99/100 Green, Jonathan [email protected] 171 Greene, Steven A. [email protected] 200 Greenway, Jeffery S. [email protected] 181 Gregori, Cesar cesar.gregori @moorestephensibergrup.es 143/145 250 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Greiner, Richard [email protected] C: +44 (0)7887 626261 161 Griffin, Danielle [email protected] C: +44 (0)7779 285337 D: +44 (0)1483 445756 168 Grimaldi, James [email protected] 200 Griner, Angela [email protected] 185 Griner, James A. [email protected] 196 Groeneveld, Todd [email protected] D: +1 248 244-3054 184 Grossek, Christian [email protected] 28 Grossen, Jacques [email protected] 6/149/150/151/152 Grote, Robert [email protected] C: +1 516 650-3027 D: +1 516 336-2468 189/199/203 Grow, Timothy A. [email protected] 178 Grumer, David [email protected] 200 Grzywacz, George [email protected] D: +1 (248) 244-3415 184 Guderian, Timothy [email protected] D: +1 (408) 200 6479 208 Gudevold, Jan [email protected] 123 Gueli, Denise [email protected] C: +1 716-481-1867 D: +1 716-580-1562 177 Guerreiro, Isabel [email protected] 127 Guerrero Costa, Tomás [email protected] 216 Guerrero Marín, Javier [email protected] 113 Guillaume, Evelyne [email protected] 105 Gulling, Tim [email protected] 192 Gulman, Richard [email protected] 176 Gunn, Geoffrey G. [email protected] D: +1 972 590 5232 183 Güntzler, Fritz [email protected] C: +49 (0)170 4869 234 D: +49 (0)551 9701 611 73 Gurioli, Carlo [email protected] 95 Gurwin, Matthew [email protected] D: +1 (248) 244-3906 184 Gustafsson, Hans [email protected] 204 Gustafsson, Jan [email protected] C: +46 (0)70 794 38 14 149 Gustavsson, Anders [email protected] 148 Gustavsson, Lena [email protected] D: +46 8 644 1800 149 Gutiérrez Castillo, [email protected] 112 Mario Eloy Gutiérrez Higuera, [email protected] 110 Jesús Guzmán González, [email protected] 112 Mauricio Haas, Chris [email protected] @ C: +1 713 860 0206 188

251 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Haberle, Ralf [email protected] D: +49 (0) 331 74395 10 71 Haggerty, Robert [email protected] D: +1 314 983 1311 211 Haglind, Anders [email protected] 148 Haleblian, Vicken [email protected] 204 Halikman, Farlen [email protected] 203 Halkias, Michael J. [email protected] C: +1 973 641 8268 183/201 Hall, Patrick [email protected] D: +1 (925) 790-2757 209 Haller, Raymond [email protected] 189 Halloran, Terence J. [email protected] 200 Hambsch, Stefan [email protected] 74 Hamelin, Michel [email protected] D: +1 (514) 878 0225 43 Hamilton, Robert [email protected] 202 Hammer, Jerri [email protected] D: +1 972 590 5385 183 Hammerschlag, Mark [email protected] C: +61 (0) 419 550 460 D: +61 (0)3 9608 0165 24 Hamouieh, Eyad [email protected] 161 Han, Jingli [email protected] 54 Hancock, Andy [email protected] C: +44 (0)7703 532593 171 Hansen, Flemming [email protected] C: +45 24 26 03 54 62 Hardin, Darren J. [email protected] 181 Hargadon, Raymond [email protected] C: +1 845 641-6320 183 Hargrave, Rob [email protected] D: +64 9 306 7112 118 Harikrishnanunny, P [email protected] 88 Harkness, Mike [email protected] 167 Harryparsad, Devek [email protected] C: +27 (0)72 324 9462 138 Hartley, Barry S. [email protected] 45 Hartman, Nathan [email protected] D: +1 206-382 7812 210 Harvey, Marshall M. [email protected] 180 Hasenclever, Philipp [email protected] C: +49 172 7297 863 D: +49 711 1640-223 76 Hasselmans, Carol [email protected] D: +49 (0) 203 29506 624 68 Hasselmans, Carol [email protected] D: +49 (0) 203 29506 624 6/71 Hastings, Louise [email protected] D: +44 (0)1243 520625 165 Hathorn, Gordon [email protected] 42 Hathorn, Michael [email protected] 5/7/161 Hattox, Bill [email protected] D: +1 (972) 590-5382 183

252 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Hatziantonoglou, panayiotis.hatziantonoglou Panayiotis @moorestephens.gr C: +30 6977 456765 77 Hayes, Brian [email protected] 90 Hayes, Gregory W. [email protected] C: +1 770 855 4443 D: +1 770 236 9105 175/177/185 Hayes, Matthew [email protected] C: +44 (0)7950 891601 161 Haynes, Lee E. [email protected] 179 Hazel, James E. [email protected] 179 Hazleman, Tarsha [email protected] D: +64 9 306 7300 118 Hébert, André [email protected] 43 Hedegaard-Kristensen, [email protected] Tom C: +45 51 71 58 44 60/61 Hedström, Björn [email protected] C: +46 (0) 739 42 42 50 D: +46 (0)31 722 42 50 148 Hegab, Mohsen [email protected] C: +20 1001622020 65 Hegt, Ronald [email protected] 202/214 Heide, Alexander alexander.heide @moorestephensfrankfurt.de 71 Heilich, David [email protected] C: +1 314-623-2238 D: +1 314 983 1273 211 Heimeroth, Peter p.heimeroth @moorestephens-westfalen.de 70 Helderman, Paul S. [email protected] 200 Helm, Sven [email protected] C: +49 (0)172-8866893 D: +49 (0)621-42508-25 74 Hemmann, Darla [email protected] D: +1 314-983-1203 211 Hemphill, Craig [email protected] C: + 64 21 599 025 D: +64 9 306 7106 118 Henderson, Mark [email protected] C: +44 (0)7903 891463 D: +44 (0)20 7651 1537 161 Hennis, Erik-Jan [email protected] C: +31 6520 28149 D: +31 (0)35 5262264 116 Henriques, Teresa [email protected] 127 Henry, Paul [email protected] C: +1 585 750 6081 D: +1 585 249 2792 206 Henry, William [email protected] C: +44 (0)7802 365206 169 Henshaw, Andrew [email protected] C: +44 (0)7939 518672 D: +44 (0)1243 520620 165 @ Hensler, James [email protected] D: +1 740 376-9090 193

253 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Herczeg, Imre [email protected] 81 Herczeg, Zoltán [email protected] 81 Hernández Fuentes, [email protected] 223 Pedro David Hernández Gil, Jesús [email protected] 146 Hernandez Valdes, [email protected] Magdalena C: +52 (477) 114-7499 110 Herrmann, Arnold J. [email protected] 200 Hersch, David [email protected] D: +1 (925) 790 2714 209 Hewitt-Boorman, [email protected] 171 Miles Heys, Angela L. [email protected] C: +1 912 258 1157 D: +1 912 262 4719 177 Higgins, Bernadette bernadette.higgins @moorestephens.com 168 Higgins, John [email protected] C: +61 (0) 411 696 400 D: +61 (0)3 9608 0133 5/24 Hilger, Günter [email protected] 68/73 Hill, Alan C. [email protected] D: +1 440 266-0907 195 Hill, William [email protected] 227 Hillary, Sarah [email protected] 161 Hillermann, Hans [email protected] C: +27 (0)79 694 2662 138 Hilman, Tova [email protected] C: +972 546282881 94 Hilman, Yael [email protected] C: +972 546282899 94 Hilpold, Armin [email protected] 95 Hilsen, Jens Petter [email protected] C: +47 952 39 909 D: +47 22 98 15 47 122/123 Hilton, Nicholas [email protected] C: +44 (0)7887 626214 D: +44 (0)20 7651 1020 162 Hinnerup, Dan [email protected] C: +45 29 29 90 96 62 Hinsberg, Thomas J. [email protected] D: + 1 248 244 3210 184 Hirst, Mark [email protected] 161 Ho, Edgar [email protected] 155 Hoag, Robin D. [email protected] 184 Hoang, Loi Tien [email protected] 217 Hochman, Michael [email protected] C: +1 914-582-8337 D: +1 845-634-5300 203 Hoffman, Brian [email protected] 204 Hoffman, Ferdinand [email protected] 137 Hofman, Mara [email protected] D: +01114242087728 193 Holben, Daniel [email protected] D: +1 214 573-9038 174/215 Holbrook, Lauren [email protected] 161 254 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Holcomb, Kenneth H. [email protected] 188 Holderrieth, Felix [email protected] 74 Holland, David [email protected] D: +61 (0)421 356 671 22 Holm, Tage Gamborg [email protected] C: +45 40 89 11 12 60/61 Holmdahl, Ray G. [email protected] D: +1 (206) 382 7707 210 Holmes, Caroline [email protected] 161 Holthouse, Phil [email protected] D: +1 310 566 1911 193 Holton, F. Wayne [email protected] 190/200 Holtshouser, Ann L. [email protected] D: +1 (314) 983-1277 211 Hooi, Joanne [email protected] 106 Hoops, Mark [email protected] D: +1 419 229-6678 190 Horner, John [email protected] C: +1 (0) 925 790 2686 209 Horton, Edward C. [email protected] 190 Hou, Leon [email protected] D: +86 21 6290 5855 5/8 Hourigan, Tim [email protected] 209 Houston, Howard [email protected] 188 Howard, Renata [email protected] 202 Hozaien, Ali M. [email protected] C: +20 1222 102746 66 Hristov, Goce [email protected] 67 Hrženjak, Zlatko [email protected] 56 Hsu, T.S. [email protected] C: +886 933 313490 155 Hu, Yi [email protected] 54 Huang, Li Li [email protected] 200 Hubbard, Carol L. [email protected] C: +1 616 446 2468 D: +1 616 235 2067 187 Huber, Herbert [email protected] C: +43 676 897 334 702 D: +43 662 251 500 - 702 29/30 Hughes, William [email protected] C: +1 845-548-0889 D: +1 845-405-7301 203 Hui, Tan Kei [email protected] 106 Huizing, Marla E. [email protected] D: +1 616 235 7131 187 Humphreys, Stephen [email protected] C: +44 (0)7959 307104 161 Hung, Joanne Y.M. [email protected] 47 Hutchins, Greggory J. [email protected] C: +1 (805) 413 1700 6/177/186/191/193/202/204/214 Hutchison, Mark [email protected] D: +1 (310) 745 5725 191/192 Huyberechts, Frank [email protected] 33 @

255 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Huynh, Nghi [email protected] C: +1 (408) 464-1336 208 Hyde, Joe [email protected] 224 Iacovissi, Paula A. [email protected] 200 Iannuzzi, Michael [email protected] 200 Ibrahim, Hussein [email protected] 200 Ide, Yoshiki [email protected] 98 Ignatidis, Theo [email protected] C: +30 694602272 D: +30 2130 186140 77 Imondi, Alberto [email protected] C: +41 79 363 4778 151 Iñarra Muñoz, Mari [email protected] 143 Carmen Ishiwata, Nobuyuki [email protected] 98 Isomura, Kevin [email protected] 43/45 Ito, Dennis [email protected] 186 Iuliano, Nino [email protected] C: +41 786080085 D: +41 (0)41 555 05 52 152 Jackson, James S. [email protected] 179 Jaeger, Scott [email protected] D: +1 206-344-7545 210 Jaffer, Syed [email protected] 132 Jain, Gopal [email protected] 83 Jain, Ramesh [email protected] 85 Jain, Vijay [email protected] 84 Jandečka, Jiří [email protected] C: +420 603 518 354 58/59 Jandečka, Miroslav [email protected] C: +420 603 479 170 58/59 Jankovcová, Vĕra [email protected] C: +420 604 208 451 58/59 Jannelli, Robert J. [email protected] C: +1 908-451-4167 183 Jargalsaikhan, Ariunaa [email protected] 225 Jasinski, Dawn [email protected] D: +1 248-244-3121 184 Jayaseelan, Joseph [email protected] 226 Jeffries, Thomas R. [email protected] D: +1 330 521-4533 196 Jensen, Christoffer [email protected] C: +45 26 70 53 03 60 Jensen, Johnny [email protected] Østergaard C: +45 25 88 97 90 62 Jensen-Dahm, Konrad [email protected] C: 45 30 34 93 45 63 Johansson, Jan-Erik [email protected] D: +46 (0)303 109 00 148 Johansson, Peter [email protected] C: +46 70 543 97 61 149 Johnson, Andrew [email protected] C: +61 (0) 410 544 571 D: +61 (0)3 9608 0147 24

256 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Johnson, Chris [email protected] C: +65 9338 9254 D: +65 6329 2703 135 Johnson, Missy [email protected] 178 Johnsson, Martin [email protected] C: +46 703 517158 D: +46 40 102666 149 Johst, Andreas [email protected] 68 Jones, Dan R. [email protected] C: +1 510 388 2670 209 Jones, Gareth [email protected] 161 Jones, Jeff C. [email protected] D: +1 714 671 2201 192/213 Jones, Ross [email protected] 23 Jono, Idris [email protected] 88 Jordan, Karl J. [email protected] 180 Jordan, Scott [email protected] C: +1 716-998-3945 D: +1 716-250-7841 177 Jose, Fizo Kollanoor [email protected] 87 Julve, Manuel [email protected] 143/147 Junaidi, Fazal [email protected] 133 Jung, Luiz W. [email protected] C: +55 47 99984 7030 38/39 Jurka, Robert [email protected] C: +420 734 685 805 59 Jurkschat, Chris [email protected] D: +1 780 421 5911 42 Kahraman, Erkan erkan.kahraman @moorestephens.com.tr 157 Kainrath, Michael [email protected] D: +43153174629 25 Kallinger, Thomas [email protected] 26/29/30 Kamide, Thomas [email protected] C: +1 315-569-2955 D: +1 315-214-7825 211 Kanfer, Diana [email protected] 211 Kang, Billy [email protected] 223 Kanus, Oliver [email protected] C: +49 173 6795684 69 Kapnides, Maria [email protected] C: +30 6977 456747 78 Karam, Luiz Sallé [email protected] C: +55 21 99433 6837 40 Karić, Darko [email protected] C: +385 98 982 95 92 57 Karimov, Vahobiddin [email protected] 226 Karlitz, Gary M. [email protected] 200 Karls, John [email protected] D: +1 972 590-5223 183 Katzmayr, Thomas [email protected] 26/29/30 Kaufman, Perry S. [email protected] D: +1 972 590 5360 183 @ Kaufman, Tracy [email protected] D: +1 614 923-6535 182 257 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Kaufmann, Ralf [email protected] C: +49 170 5817121 D: +49 2371 774681 70 Kay, Hassib M. [email protected] 128 Kay, Kenneth W. [email protected] D: +1 972 590 5236 183 Kazaku, Yana [email protected] 130 Kearney, Brian [email protected] C: +353 87 8202311 91 Keasal, Robert C. [email protected] D: +1 206-382-7724 210 Keefe, James T. [email protected] C: +1 716-481-9080 D: +1 716-580-1551 177 Keiser, Jamie [email protected] C: +1 315-744-3758 D: +1 315-214-7562 211 Kelly, Keiron [email protected] 170 Kelly, Wendy [email protected] 189 Kemp, Phillip [email protected] D: +27 (0)41 365 3521 141 Kempf, Brian A. [email protected] D: +1 (330)521-4549 196 Kempf, Oliver [email protected] C: +43 6991983211 D: +43 512 90832011 28 Kennedy, Charles R. [email protected] 176 Kennett, Brian D. [email protected] D: +1 206-382-7715 210 Kenney, Jack D. [email protected] C: +1 305 7932289 196 Kerwood, Jenna R. [email protected] D: +1 (314) 983-1360 211 Kesavadas, R. [email protected] C: +91 9845 996291 85/86 Keyo, David J. [email protected] 176 Kim, Dogyun [email protected] 102 Kiňo, Ivan [email protected] 136 Kiňo, Martin [email protected] 135/136 Kinsella, Gail M. [email protected] 211 Kirsch, Adrian [email protected] 74 Kishi, John [email protected] 193 Kittayakiern, Suvimol C: +66863315851 156 Klaben, Todd [email protected] 211 Klein, Heribert [email protected] D: +49 (0) 203 29506 613 71 Klein, Howard P. [email protected] 214 Klekowicz, Hubert [email protected] 127 Klettenberg, Tatiana [email protected] Cristina Vieira C: +55 47 99917 6971 39 Klíma, Tomáš [email protected] C: +420 777 718 672 58 Kline, Michael [email protected] 204 Kling, Johan [email protected] C: +46 703 517150 149

258 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Kliossis, Victor K. [email protected] 178 Knapp, Bruce G. [email protected] D: +1 (248) 244 3218 184 Knapp, Edward S [email protected] 174 Knofflock, Mark [email protected] 119 Knopp, Joel A. [email protected] 203 Knudsen, Jan [email protected] C: +45 40 26 67 13 63 Koch, Denise [email protected] 200 Koepke, James A. [email protected] D: +1 248 244 3011 184 Kofira, Aaron [email protected] 206 Kohlberg, Dale [email protected] 137 Kohn, Daniel J. [email protected] 200 Kollberg, Carl Magnus [email protected] C: +46 (0)734 19 39 10 148 Komm, Georg [email protected] 69 König, Jochen J. [email protected] D: +49 (0) 203 29506 752 71 Kopp-Pichler, Ulrike [email protected] 27/28 Kopyar, Denise [email protected] 204 Koscielny, Daniel [email protected] C: +1 716-698-4721 D: +1 716-250-7826 177 Kosher, Elliott [email protected] D: +1 (416) 490 3455 44 Koshkin, Carrie [email protected] C: +1 713 353 8107 188 Kourtellas, Stylianos [email protected] C: +30 6977 456764 77 Koutsoyiannis, Mamas [email protected] 114/129 Andreas Kowalczyk, Stacie [email protected] C: +1 (601) 881-4800 D: +1 (415) 568-3464 207 Kozhikenov, Serik [email protected] C: +7 777 775 0900 Kraehenbuehl, [email protected] Matthias D: +41 (0)79 779 8174 153 Kramer, Linda J. [email protected] 176 Kramer, Roy H. [email protected] D: +1 314 983 1265 211 Kränzlin, Kurt [email protected] 153 Krassnig, Leopold [email protected] 28 Kretschmer, Sabine [email protected] 25 Kriner, Robert [email protected] C: +1 716-860-0811 D: +1 716-250 7842 177/185 Kroiss, Thomas [email protected] C: +43 664 308 18 06 26 Kronbergs, Zigurds zigurds.kronbergs Guntis @moorestephens-europe.com C: +44 (0)747 867 6106 D: +44 (0)1284 811752 9 @ Kruczek, Mark [email protected] 184

259 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Krueger, Andrea [email protected] C: +1 (630) 244-2342 D: +1 (630) 228-8245 189 Krug, Dunja [email protected] 68 Kuchinsky, Matthew [email protected] 214 Kuechler, Larry [email protected] D: +1 (408) 497-1211 208 Kuo, Andrea [email protected] C: +886 931 317946 47 Kupfer, Meri [email protected] C: +972 6788030 94 Kwaśny, Iga [email protected] C: +48 601 088 206 126 Kytlica, Roman [email protected] 58 La Rocca, John [email protected] C: +61 (0) 414 587 820 D: +61 (0)3 9608 0171 24 La Rue, Rob [email protected] D: +1 (818) 587 9302 215 LaBonte, Reginald J. [email protected] 45 Lachance, Stéphane [email protected] 43 Lackowitz, Ted B. [email protected] 205 Lafountain, Brian [email protected] 206 LaFrenier, Brian E. [email protected] C: +1 616-550-3892 D: +1 616 235-2072 187 Lahdenpaa, Jukka [email protected] 66 Laird, Douglas [email protected] 184 Lakdawala, Farad Kersi [email protected] C: +971 50 6515394 6/10/159 Lakofsky, Matthew W. [email protected] 204 Lam, Grant [email protected] D: +1 (415) 568-3291 207 Lam, Tony [email protected] D: +1 (925) 790 2783 209 Lamb, Mark [email protected] 161 Lamb, Simon [email protected] 162 Lambert, Brona [email protected] C: +44 (0)7797 739005 D: +44 (0)1534 600 229 99/100 Lampugnano, Phil [email protected] 189 Landivar, Freddy [email protected] C: +591 72125758 36 Landsberg, Elizabeth [email protected] 137 Lane, Barbara [email protected] 214 Lane, Jennifer [email protected] 197 Lankford, William C. [email protected] C: +1 404 307 9717 D: +1 404 531 8132 175 Lannigan, Steven [email protected] C: +44 7624 246111 D: +44 1624 697210 93 Lao, Mei Leng [email protected] C: +65 90267794 D: +65 6329 2706 135 Larson, Eric J. [email protected] 187

260 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Larsson, Niklas [email protected] C: +46 (0)739 42 42 16 D: +46 (0)31 722 42 00 148 Lash, Richard [email protected] D: +1 216 573-9039 181 Lassarev, Monica [email protected] C: +46 (0)734193920 148 Latarche, Paul [email protected] C: +44 (0)7970 198001 161/162 Lattmann, Beat [email protected] C: +41 (0)79 414 06 76 D: +41 (0)44 828 18 17 153 Lau, Marty [email protected] C: +44 (0)7899 070609 D: +44 (0)20 7651 1342 161 Lauerwald, Uwe [email protected] C: +49 (0)170 4869 238 D: +49 (0)561 70002 32 73 Lavsky, Pavel [email protected] C: +380 (99) 433 75 32 158 Law, Arthur [email protected] 223 Law, Ida Y.M. [email protected] 47 Layher, Frank [email protected] C: +49 1736341112 D: +49 82157058157 69 Lazarus, Adam [email protected] 200 Le Mieux, Rachel A. [email protected] C: +1 206.250.4678 D: +1 206.382.7711 210 Leacy, Trevor P. [email protected] C: +353 87 280 8302 D: +353 21 425 5312 91 Leaper, Tom [email protected] D: +1 310 745-5759 191/192 Leckzinska, Maria [email protected] 88 Lee, David [email protected] 208 Lee, David C. [email protected] D: +1 206-382-7787 210 Lee, Kook-Hee [email protected] C: +82 11 338 6960 D: +82 554 6960 102 Leemon, Ryan [email protected] C: +61 429 148 613 D: +61 3 5215 6803 23/24 Legge, Brian M. [email protected] 43 Leggiero, Heather [email protected] C: +1 518-859-4925 D: +1 518-250-7724 174 Leglise, Jean-Nicolas jean-nicolas.leglise @moorestephenslux.com 105 Lehane, Eoin [email protected] 91 Lehouck, Frank [email protected] 33 Leitner-Hofbauer, [email protected] 25 Sandra Lemus, Maffalda [email protected] @ C: +58 414 335 94 76 D: +58 212 7942085 217

261 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Lenihan, Maurice T. [email protected] 91 Leone, Salvatore [email protected] 200 Lerch, Tony [email protected] 152 LeRoy, Jason [email protected] D: +1 248-244-3177 184 Lesowitz, Joseph W. [email protected] 204 Lettens, An [email protected] 33/34 Leung, Alexandra [email protected] 204 Leung, Map [email protected] 47 Leung, Rudolf K.M. [email protected] D: +852 27387730 47 Levenstein, Brian S. [email protected] 200 Levin, Sam [email protected] D: +1 310 745-5701 191/192 Levine, Steven [email protected] 161 Lewis, Jeffrey [email protected] C: +1 585-233-1040 D: +1 585-249-2862 206 Li, Amos W.Y. [email protected] 47 Li, Gaolei [email protected] 5/9/46 Liang, Chun [email protected] 5/9/46 Liang, Hermes [email protected] 80 Liao, Jianbo [email protected] 54 Liberda, Jiří [email protected] D: +420 255 708 331 59 Lilly, John R. [email protected] 177 Lim, Peng Huat [email protected] C: +65 9769 9215 D: +65 6329 2741 135 Lima da Silva, Jarbas [email protected] C: +55 51 99986 1501 39 Lima, Edison Pereira [email protected] C: +55 11 99222 2375 36/37/40 Lindesson, Ulf [email protected] C: +46 (0)734 19 39 04 148 Lindgren, Marcus [email protected] C: +55 31 98403-0033 37 Lipphardt, Bettina [email protected] C: +1 315-247-1517 D: +1 315-214-7561 211 Liriano, Joseina [email protected] 64 Liriano, Maira [email protected] 64 Littler, Victoria [email protected] 7 Lizardo, Ralph [email protected] C: +1 951 533 8681 D: +1 (714) 671 2278 192 Llanes Delgado, [email protected] 109 Gabriela Lo, Kuan Che [email protected] 106 Loch, Christoph [email protected] 105 Lodha, Sukhendra [email protected] 83 Löhr, Wolfgang [email protected] C: +49 172 8149239 69

262 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Loibl, Klaus [email protected] D: +49 89 7472 4045 75 Lolli, Dalmazio [email protected] 150 Lomas Molina, Miguel [email protected] 143/146 Lomba, Pedro [email protected] 147 Longworth, Linda [email protected] C: +1 441 534-1454 D: +1 441 295-1454 35 López, Cayetano [email protected] 143 Loschetter, Raphael raphael.loschetter @moorestephenslux.com 105 Love, John [email protected] C: +44 07801 132126 166 Lowe, Merryck [email protected] C: +44 (0)7980 878 704 D: +44 (0)20 7651 1766 161 Löwenadler, Patrik [email protected] C: +46 (0)739 42 42 30 D: +46 (0)31 722 42 30 148 Loyd, Chris [email protected] 197/198 Lozano, Nayivi [email protected] 55 Lucas, Sue [email protected] C: +44 (0)7939 517689 D: +44 (0)1983 824811 169 Lucchesi Filho, Sérgio [email protected] C: +55 11 99154 6952 37/40 Lucindo, Moacir [email protected] C: +55 47 999730 3553 39 Luck, Anton [email protected] 161 Lunsford, John [email protected] 205 Lutanto, Herjanto [email protected] 5/8/89 Lutchman, Michael [email protected] C: +597 8776815 D: +597 474754 147 Lutin, Bert [email protected] 33 Lynch, James V. [email protected] 200 Lynn, Daniel P. [email protected] C: +1 616 204-9375 D: +1 616 235-2762 187 Määttänen, Jari [email protected] C: +358 (0)407367024 67 Mabuchi, Takahiro [email protected] 98 Macdonald, Robert [email protected] C: +44 (0)7879 334573 D: +44 (0)1722 420409 171 MacDonald, Stewart stewart.macdonald @moorestephens.com 168 MacInnes, Michael [email protected] C: +44 07887 626222 Madden, Matthew [email protected] 188 Mader, Andreas [email protected] C: +49 (0)172 9451178 70/72 Maes, Nathalie [email protected] 34 @ Magaña, Omar [email protected] 34

263 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Magaña, Reynaldo [email protected] C: +501 610 4260 34 Magee, Gareth [email protected] 167/168 Magyar, Carol A. [email protected] 176 Mahajan, Sameer [email protected] 83 Mahmood, Hasan [email protected] C: +880 171 303 6699 32 Mahmud, Hanif [email protected] 32 Mahmud, Harun [email protected] C: +880 1716 324533 32 Mailhes, Jennifer [email protected] 188 Mairock, Joachim [email protected] 69 Malzer, Christoph [email protected] 25 Mandeloff, Alan [email protected] 204 Manetsch, Urs [email protected] D: +41 (0)41 555 05 50 152 Mangelson, Scott [email protected] D: +1 (707) 331-3304 209 Mangione, Janine [email protected] C: +1 585-967-4344 D: +1 585-249-2800 174 Mann, Philip A. [email protected] C: 716-913-5888 D: 716-580-1553 177 Mannhaupt, Stephen [email protected] C: +1 516 650-2596 D: +1 516 336-2479 189/199/203 Manrique Aragón, [email protected] Justo Ernesto C: +51 (1) 952 324 460 D: +51 (1) 208 1727 125 Manson, Robert [email protected] C: +61 (0)438 082 521 D: +61 (0)3 9608 0110 24 Manzella, Robert [email protected] C: +1 646-285-2228 D: +1 212-223-5002 199 Maragoni, Roberto [email protected] D: +1 (408) 494-1263 208 Marais, Anri [email protected] C: +27 (0)83 549 5412 140/141 Marissen, Marc [email protected] 33 Markussen, Michael [email protected] C: +45 20 20 67 30 60 Marti, Peter [email protected] C: +41 (0)79376 3658 153 Martínez Santillán, [email protected] Juan Gerardo C: +52 155-2955-64 95 D: +5255 3687 2750 112 Martínez, Carmen [email protected] 144 Martínez, Francisco [email protected] 144 Martinez, Ricardo [email protected] D: +1 415 276 4434 207 Masciotra, Dino [email protected] D: +1 (514) 878 0224 43 Massawa, Abdul [email protected] 132/133 Rahman Yaqoub

264 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Mast, Lesley A. [email protected] D: +1 234 249-3459 215 Masters, Christopher T. [email protected] D: +1 713 789-7077 188 Mataac, Celso T. cmataac@@citrincooperman.com 194 Matheson, Robert J. [email protected] 45 Mathew, Georgy [email protected] 86 Mathias, Ann [email protected] C: +44 (0)7881 500032 D: +44 (0)1722 420410 171 Matlick, Robert A. [email protected] 213 Matschner, Robert [email protected] 203 “Rob” T. Matson, Matthew R. [email protected] 210 Mavani, Mohamed [email protected] C: +44 (0)7711 815788 171 Mawson, Iain [email protected] 227 Mawven, Ashvin [email protected] C: +230 57994125 107 Mayer, Scott [email protected] D: +1 740 454-3297 216 Mazzi Júnior, Hélio [email protected] C: +55 16 99176 7170 36/39 McAllister, Mike [email protected] 171 McArthur, Jon [email protected] C: +61413879117 25 McBane, Ian [email protected] C: +44 (0)7932 337 912 D: +44 (0)20 7651 1518 161 McCabe, Jenn [email protected] 186 McCaghy, Stephen R. [email protected] 184 McCann, Jeffrey M. [email protected] D: +1 248 244 3065 154/162/184 McCarthy, Brendan [email protected] 91 McCarthy, David K. [email protected] D: +1 330 661-0227 194 McClelland, R. Scott [email protected] 181 McCurdy, John [email protected] 206 McDaniel, Timothy [email protected] D: +1 614 923-6532 182 McDonald, William [email protected] D: +1 585 200-5218 206 McEwan, Paul [email protected] D: +1 330 308-6827 198 McGain, Andrew [email protected] 170 McGain, Brian [email protected] 170 McGain, Simon [email protected] 170 McGaughey, Diane K. [email protected] 205 McGinn, Michaela [email protected] D: +1 614 923-6540 182 McGivney, Kenneth [email protected] 174 McGuigan, Michael J. [email protected] 188 McGuinness, Richard [email protected] C: +1 914-582-8374 D: +1 845-405-7303 203 @

265 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

McIntosh, Donald [email protected] D: +1 330 308-6822 174/178/181/182/190/193/194/195/196/198/215/216 McIntosh, Stephen [email protected] C: +49 89 747240-14 75 McKay, Paula [email protected] 119 McKenna, Adrian [email protected] 91 McKinley, Mark J. [email protected] D: +1 614 923-6582 182/190 McLennan, Alistair [email protected] 120 McMullen, Mark [email protected] 161 McNamara, Harry [email protected] 91 McNaughton, Terri G. [email protected] 188 McNeish, Tom [email protected] 205 Means, Michael T. [email protected] D: +1 972 590-5217 183 Mehta, Atul [email protected] C: +64 (0)21 678 494 D: +64 9 306 7100 118 Mehta, Shrenik [email protected] 83 Meier, Gerhard [email protected] 224 Meijomil, Jose Manuel [email protected] C: +54 911 4569 0942 D: +54 011 4103 9517 21 Meiri, Elad [email protected] C: +972 54 6788013 94 Mejía, Mayerling [email protected] C: +58 414 1020004 D: +58 212 7936594 217 Melchior, Ebbe [email protected] C: +45 20 76 75 00 60 Meli Attard, Helen [email protected] 107 Meli Attard, Reginald [email protected] 107 Melville, George [email protected] 139 Méndez Garmendia, [email protected] 143 Begoña Méndez-Laiz Pendas, diegomendez Diego @moorestephens-fidelitas.com 145 Mendoza, Emmanuel [email protected] Y. C: +63 9178170038 126 Meng, Helmut [email protected] C: +49 151 1201 3456 D: +49 711 1640-160 76 Meng, Helmut [email protected] C: +49 151 1201 3456 D: +49 711 1640-160 68 Menon, Prasanth G. prasanth.g.menon @varmaandvarma.com 88 Menz, Christopher [email protected] D: +1 314 983 1227 211 Merkel, Tobias [email protected] C: +49 721 98175-333 72 Mescall, Tom [email protected] C: +1 925 354 9640 209 Metsky, Ken [email protected] 190 Metzler, David [email protected] 204 Metzler, Marcel [email protected] 153 266 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Meyer, Olaf [email protected] D: +49 721 98175-343 72 Midorikawa, Takashi [email protected] 208 Miesowicz, James J. [email protected] D: +1 248 244 3115 184 Migliaretti, Guido [email protected] 154 Mihalik, Stephen R. [email protected] D: +1 248 244-3239 184 Mihálová, Dagmar [email protected] 136 Miles, Grant [email protected] C: +61 (0) 417 866 694 D: +61 (0) 8224 3333 5/22/23 Miller, David [email protected] D: +1 (310) 745-786 186 Miller, John [email protected] 188 Miller, Jonathan [email protected] 206 Miller, Julie [email protected] 193 Miller, Keith [email protected] 170 Miller, Lauren [email protected] 177 Miller, William “Bill” [email protected] 203 Mills, Trent [email protected] C: +61 (0) 407 788 893 D: +61 (0) 8224 3366 22/23 Mindick, Mark [email protected] 200 Minemier, Dawn [email protected] D: +1 585 249-2875 206 Minnig, Peg [email protected] D: +1 419 229-6003 190 Minson, Stephen [email protected] 176 Mirawati, Jacinta [email protected] 88 Mitchell, F. Andrew [email protected] 188 Mitchell, Mark [email protected] D: +1 206-344-7530 210 Mizer, Todd [email protected] D: +1 330 308-6826 182 Mizutani, Minako [email protected] 98 Mizzaro, Victor [email protected] 200 Modansky, Robert A. [email protected] 200 Modesto Costa, [email protected] Marcelo C: +55 31 98390-3735 37 Mogensen, Malene [email protected] C: +45 22 29 22 67 D: +45 76 31 63 10 63 Mohan Nambiar, [email protected] Madhu C: +973 39309669 32 Molina, Rosario [email protected] 36 Møller, Søren Beer [email protected] C: +45 22 80 16 90 62 Monaco, Joseph [email protected] 190 Mondry, Judy [email protected] D: +1 216 573-9054 181 Montalbano, Richard J. [email protected] C: +1 718 6141796 201 Monteiro, António [email protected] @ C: +351 965809583 127

267 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Monteiro, Patricia [email protected] C: +351 966520365 127 Monteiro, Pedro [email protected] C: +351 969049243 127 Montes Cárdenas, [email protected] 113 Sergio Moore, Chris [email protected] 208 Moore, Heather [email protected] D: +1 (408) 200-6407 208 Moore, Richard [email protected] C: +44 (0)7887 626300 5/7/35/161/163 Moors, Dan [email protected] D: +1 (408) 494-1268 208 Morales Hernández, guillermo.morales.hdez Guillermo @corposer.com.mx 110 Morales Ruiz Esparza, [email protected] Ernesto C: +52 (477) 771-4994 110 Morales Ruiz Esparza, [email protected] Guillermo C: +52 (477) 724-1937 110 Morales, Shanna [email protected] 179 Moreno Rodriguez, [email protected] Eduardo C: +52 1 (834) 111 3161 108 Morgan Gillette, Kelly [email protected] D: +1 972 590 5356 183 Morin, Stephan [email protected] 43 Morley, Peter [email protected] 162 Morris, Mark [email protected] 173 Morris, Zac [email protected] D: +1 330 521-4539 196 Moscatelli, Marco [email protected] 149/150 Moss, Kimpa [email protected] 197 Mottel, Mark [email protected] 214 Moulton, Daniel C. [email protected] D: +1 (214) 876-6758 184/188 Mouritzen, Lennart [email protected] C: +45 29 29 02 61 61/62 Mowbrey, Gregory T. [email protected] D: +1 780 461 7920 42 Mufti, Adnan [email protected] C: +92 300 924 5441 124 Mullen, Kevin [email protected] C: +61 (0) 418 375 416 D: +61 (0)3 9608 0152 24 Müller, Anton [email protected] 154 Müller, Christian christian.mueller @stauder-schuchter-kempf.at D: +43 512 90832015 28 Müller, Manuela [email protected] 152 Mulyamin Kurniawan, [email protected] 88 Gabriella Mumcuoğlu, Idil [email protected] 157 Munn, Dennis [email protected] C: +64 21 480 674 D: +64 9 306 7111 118

268 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Munns, Anthony J. [email protected] D: +1 314 983 1297 211 Murnane, John J. [email protected] 196 Murphy, Ian [email protected] 161 Murphy, Kevin D. [email protected] C: +1 (407) 920-1222 195/203/212/213 Murphy, Matthew D. [email protected] 214 Murphy, Ned [email protected] 90/91 Muster, Burkhard burkhard.muster @moorestephensludewig.de C: +49 (0)170 4869 233 D: +49 (0)561 70002 31 73 Mutai, Weldon C. [email protected] 101 Nadeau, Erica [email protected] 176 Nagle, Ron [email protected] D: +1 206-344-7539 210 Nagy, Richard [email protected] D: +1 216 573-9022 181 Nair, Raj [email protected] C: +41 (0) 79 501 0530 151 Nakamuta, Carlos [email protected] Atushi C: +55 11 99963 5529 40 Nakane, Kenjiro [email protected] 98 Napolitano, Michael [email protected] 190 Nasoni, Karen [email protected] C: +1 315-727-2125 D: +1 315-214-7844 211 Nasso, Robert [email protected] D: +1 585 200-5157 206 Natale, Dan [email protected] D: +1 (416) 490 3461 44 Nathan, Gary B. [email protected] D: +1 780 421 5931 42 Natsag, Myagmarjav [email protected] 225 Naumchik, Nadezhda [email protected] C: +7 (908) 445 19 95 131 Naustheller, Bjørn M. [email protected] C: +47 920 19 141 122/123 Navarro Rosales, Jorge [email protected] Francisco C: +52 6622 567993 109 Ndlovu, Phillip [email protected] 227 Neamon, Denise [email protected] C: +1 716-491-0682 D: +1 716-250-7884 175/177/185 Nellinger, Tobias [email protected] C: +49 7231 9241-150 72 Nenov, Stefan [email protected] C: +359 878 646 625 41 Neo, Keng Jin [email protected] C: +65 9748 3889 D: +65 6329 2707 5/135 Neu, Siegfried [email protected] C: +49 170 3705161 D: +49 2722 9552 0 70 Neugebauer, Roland [email protected] 25 @ Neumann, Ralph [email protected] 73

269 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Nevarez, Joshua K. [email protected] C: +1 925 202 6023 209 Nevsky, Leslie [email protected] D: +1 (416) 490 3454 44 Newaj, Sudhir [email protected] C: +230 57777552 107 Newby, Charlie [email protected] C: +44 7768 975460 7 Newman, Barry [email protected] 202 Newman, Robert [email protected] C: +44 (0)7768 737498 D: +44 (0)1722 420408 171 Ng, Willy [email protected] C: +65 9821 0868 D: +65 6329 2708 135 Nguyen, Ha Phu [email protected] 217/218 Nguyen, Hien Thu [email protected] 217/218/219 Niama, Vladimir [email protected] C: +593 992 668687 D: +593 (4) 2683759 65 Nichols, Jeff [email protected] D: +1 (925) 790-2747 209 Nielsen, Torben [email protected] C: +45 28 44 62 73 64 Nikitin, Vasily [email protected] C: +7 701 758 5922 101 Nikolajsen, Uffe [email protected] C: +45 40 30 40 45 D: +45 33 37 60 35 6/60/61/62/63/64 Nikolayenko, Boris [email protected] 101 Nilausen, Flemming [email protected] C: +46 (0)734 19 39 02 148 Nina, Tatiana [email protected] 129 Nishimura, Hiroshi [email protected] 98 Nissan, Shay [email protected] C: +972 54 6788007 94 Njah, Issam [email protected] 156 Nóbrega, Luiz [email protected] 40 Fernando Noe, Anders [email protected] C: +45 28 94 92 00 64 Nola, Mario [email protected] 97 Noonan, George [email protected] 179 Norberg, Lars [email protected] C: +46 70945 3022 149 Norlin, Kerstin [email protected] C: +46 70 866 90 70 149 Norman, Geoff [email protected] C: +44 (0)7500 016446 171 Nørskov, Lotte [email protected] C: +45 20 87 79 30 60 Nørskov, Ulrik [email protected] C: +45 40 84 59 00 60 Northall, Ross [email protected] 164 Northrup, Todd [email protected] D: +1 (818) 587-9306 215 270 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Noteman, James L. [email protected] D: +1 248 244-3250 184 Noureldin, Sherin [email protected] C: +20 1222147874 65/66 Novak, Zinka [email protected] 56 Noye-Allen, Robert [email protected] 161 Nugraha, IDM Agung [email protected] 89 Nunes, Rogério [email protected] C: +55 47 99964 3980 38/39 O’Connor, Thomas J. [email protected] 176 O’Keefe, Daniel J. [email protected] 203 Obeidat, Nabil [email protected] C: 00 962 796603004 100 O’Connell, Diarmuid P. [email protected] 90 O’Connell, Patty [email protected] 193 O’Donnell, Barry barry.o’[email protected] C: +64 27 476 7222 119 O’Donoghue, Padraig padraig.odonoghue @moorestephens.ie 91 O’Grady, Paul [email protected] C: +1 925 819 1413 209 Okubo, Jun [email protected] 189 Olaya, Luis Enrique [email protected] C: +57 (3) 12 5404577 55 Olbrich, Thomas [email protected] C: +49 (0)170 4869 232 D: +49 (0)561 70002 83 71/73 Oliveri, Carl [email protected] C: +1 516 659-6371 D: +1 516 918-5917 189/199/203 Olkus, Glenn [email protected] C: +49 173 3094 192 D: +49 7111 640-120 76 Ollefs, Heinz-Wilhelm heinz-wilhelm.ollefs @moorestephens.de 73 Olsen, John [email protected] C: 518-935-5183 D: 518-250-7730 174 Onderisin, Raymond [email protected] D: +1 216 573-9077 195 Ong, Chong Chee [email protected] 106 Ong-Siong, Jeff [email protected] D: +1 310 745-5726 191/192 Onur, Burak [email protected] C: +90 532 234 27 17 6/157 Oosthuizen, Charles [email protected] 25 Orban, Michael [email protected] 68 Orban, Michael m.orban @moorestephens-westfalen.de 70 Ordeneaux, Renee [email protected] D: +1 310 745-5700 191/192 Orfanidis, Michael [email protected] 77 Oriedo, Zablon Lipule [email protected] 158 O’Rilley, James o’[email protected] 184 @ Orlitzky, Ofer [email protected] C: +972 57 6788002 94 271 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Orozco Medina, [email protected] Miguel Ángel C: +52 155 1451 3965 D: +5255 3687 2717 112 Orth, Douglas J. [email protected] 196 Osborne, Patricia patricia.osborne @moorestephens-mc.com 114/161 Östberg, Linus [email protected] D: +44 (0)20 7334 9191 162 Ostermeier, Thomas [email protected] D: +49 9421 9939-20 75 Othman, Hassan [email protected] C: 00 962 505140580 100 Otten, John [email protected] 188 Otto, Piet [email protected] C: +27 (0)82 772 0169 139 Ovares, Francisco [email protected] C: +506 8882-9393 D: +506 2253-5097 6/56 Ovejero, Mario [email protected] 144 Owens, Jeff [email protected] D: +1 972 590 5257 183 Oyadomari, Samuel [email protected] Akira C: +55 11 99159 3741 37/40 Ozen, Michael [email protected] D: +1 310 745-5799 191/192 Öztamur, Ahmet ahmet.oztamur @moorestephens.com.tr 157 Paaske, Henrik [email protected] C: +45 40 55 22 49 60 Pace, Neil [email protected] C: +61 (0)407 424 396 5/24 Padilla, Juan [email protected] D: +1 713 353-8216 188 Page, Andrew [email protected] 166/170 Page, Martyn [email protected] D: +441603227671 227 Page, Roxanne M. [email protected] D: +1 616 235-5213 187 Pai, Mithun [email protected] 86 Lakshmana Pai, Prasanth D. [email protected] 87 Paille, Jeffrey F. [email protected] C: +1 585-545-8574 D: +1 585-249-2889 206 Paladino, Mary [email protected] 214 Palladino, Lisa [email protected] D: +1 716 250-7832 177 Palmer, Douglas G. [email protected] 203 Paloniemi, Jari [email protected] C: +358 (0)40 5322054 66/67 Palos, Marco Antônio [email protected] Olivio C: +55 16 99796 2930 39 Pani, Maria [email protected] 200 Pankajakshan, C. [email protected] C: +91 9847 325950 88 Pankajakshan, C.G. [email protected] C: +91 9349 915683 88 272 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Pannone, Gennaro [email protected] D: +41 (0)41 555 05 55 152 Pantůček, Igor [email protected] C: +420 775 234 519 58 Papadopoulos, Elaine [email protected] 200 Parker, Sharon [email protected] 120 Parks, Robert M. [email protected] D: +1 248 244 3049 184 Parr, Philip [email protected] C: +44 (0)7887 626241 161 Parrinello, Michael [email protected] 206 Parry, Lucienne [email protected] C: +44 (0)7792 668936 163 Partridge, Aaron [email protected] D: +1 248-244-3282 184 Patat, Sylvie [email protected] 68 Patel, Rakesh I. [email protected] D: +1 (604) 687 4747 45 Patel, Suketu [email protected] 134 Patterson, Frances M. [email protected] 188 Paule, Robin [email protected] 214 Pavlova, Tatiana [email protected] 131 Pedersen, Carsten [email protected] C: +45 29 36 18 64 63 Pedersen, Tina Lene [email protected] C: +45 22 44 44 44 63 Pellitteri, John [email protected] C: +1 516 650-1589 D: +1 516 336-2470 189/199/203 Pellizzone, Fabrizio [email protected] C: +39 346 6681265 97 Pelz, Monika [email protected] 209 Peón de Regil, Álvaro [email protected] 110 Peplin, Joseph [email protected] 206 Perales Flores, [email protected] Diamantina C: +52 1 (868) 818 1079 D: +52 (55) 5559-5361 111 Perathoner, Hugo [email protected] 95 Pereira Silvão, Joaquim [email protected] 127 Perera, Ruwan [email protected] 226 Jayanatha Peresan, Joseph [email protected] D: +1 716 580-1583 177 Pérez Armienta, [email protected] Eduardo C: +52 155 3232 5579 D: +5255 3687 2710 112 Pérez Haba, Nicolás nicolas.perez @moorestephensibergrup.es 145 Pérez, Edgard [email protected] C: +57 (3)11 5066639 5/6/55 Perez, Elizabeth [email protected] 25 Perkins, Richard [email protected] C: +61 (0) 407 505 404 @ D: +61 (0) 8224 3344 22/23 Perreault, Matt [email protected] 209 273 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Perrin, Alexandre [email protected] 150 Pescatore, Michael [email protected] C: +1 908 914 2687 183 Peters Gallagher, [email protected] Rosemary C: +44 (0)7802 418766 164/166 Peters, Michael [email protected] 68/70/72 Peterson, Paul J. [email protected] C: +1 925 323 1448 209 Péthel, Marie-Claude [email protected] 43 Petrucci, Massimo [email protected] 95 Pflanzer, Tobias [email protected] 69 Phan, Nam Thanh [email protected] 217 Phan, Thang Huy [email protected] 217 Phillips, Kevin [email protected] 161 Phillips, Terry [email protected] 206 Pichler, Thomas [email protected] D: +43 512 90832020 28 Piebenga, Daniel [email protected] C: +64 27 339 2600 119 Pierce, Dennis [email protected] 196 Pierce, Timothy F [email protected] C: +1 518-424-7311 D: +1 518-250-7706 174 Pimentel, Santiago [email protected] 36 Pinilla, Mª Pilar [email protected] 147 Pink, Kenneth [email protected] C: +1 585-746-8415 D: +1 585-249-2834 201/206 Pinto, Sílvia Solange [email protected] Marinho C: +55 85 99994 9829 38 Pitt, Andrew [email protected] 137 Pitts, Eric D. [email protected] 188 Pizzato, Rafael da [email protected] Costa C: +55 51 99940 2262 D: +55 51 3342 1003 39 Pizzileo, Lou [email protected] C: +1 516-209-7314 D: +1 516-336-2455 189/199 Platel, Yanick [email protected] 151 Platt, Mark [email protected] 170 Plattner, Peter Karl peterkarl.plattner @bureauplattner.com 6/94/95 Plummer, Ann M. [email protected] C: +1 616 430 5235 D: +1 616 235 5228 187 Ponath, Laura [email protected] D: +1 612-524-7941 10/173 Pool, Bernard [email protected] 134 Poos, Jean-Marie [email protected] 105 Porras Cuéllar, [email protected] Cornelio C: +505 8883 2879 121 Porras Rodríguez, [email protected] Alexander C: +505 8239 2389 121 Porras, Felipe Rivera 146

274 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Postma, Rebecca J. [email protected] D: +1 616 235 5252 187 Posway, Elissa [email protected] D: +1 713 353-8128 188 Pottmeyer, Matt [email protected] D: +1 740 376-9094 193 Potts, Andrew [email protected] C: +44 (0)7887 626245 161 Powell, Leah [email protected] C: +1 585-703-8035 D: +1 585-249-2866 206 Powell, Mark [email protected] C: +44 (0)7703 280930 163 Powell, Matthew [email protected] D: +1 314-983-1224 211 Powell, W. Coleman [email protected] D: 423-266-7162 180 Power, Kieran [email protected] D: +350 20074518 77/143/145 Pranckéniené, [email protected] 104 Danguté Pranjić, Marijana [email protected] C: +385 91 2395 745 57 Prasanna Varma, P. R. [email protected] C: +91 9841 071914 86 Prayogi, Santo [email protected] 88 Prescott, Eric [email protected] 202 Present, Ronald M. [email protected] D: +1 314-983-1358 211 Pretorius, Johan [email protected] 140/141 Pretorius, Sindy [email protected] C: +27 (0)82 828 6492 140/141 Price, Brian Joseph [email protected] 223 Pringle, Hamish [email protected] 119 Pritchard, Keith [email protected] D: +1 817 768-6006 187 Prout, Cheryl [email protected] C: +1 716-998-3954 D: +1 716-250-7851 177 Prychodko, Peter [email protected] 184 Puglisi, Joseph J. [email protected] 200 Puissant, Toon [email protected] 33 Pullia, Franco [email protected] 96 Purba, Sahat Maruli [email protected] 88 Purvis, Christopher R. [email protected] 179 Quattlebaum, William [email protected] 181 F. Querido, Richard S. [email protected] C: +63 9189381911 126 Quiambao, Dean [email protected] D: +1 (925) 790-2654 209 Quiri, Luca [email protected] C: +39 335 1252193 96/97 R., Arjun [email protected] 86 R., Rajeev [email protected] 88 @ Raber, Dustin [email protected] 215

275 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Rabet, Adrian [email protected] D: +44 (0)1534 600 105 99 Raghunandan, S. [email protected] C: +91 9349 110878 87 Raidl, Monika [email protected] 25 Rajasekharan, R. [email protected] C: +91 9846 221726 85 Ramírez, Salvador [email protected] 146 Picossi Ramjee, Preeya [email protected] 137 Ramphul, Ravindra [email protected] C: +230 57546707 D: +230 211 6535 107 Randall, Jon [email protected] 161 Randle, Albert [email protected] C: +232 76 208064 134 Rania, Michael [email protected] D: +64 (4) 917 8958 121 Rathke, Jochen [email protected] C: +49 171 5172 522 D: +49 711 1640-236 76 Rau, Bernhard [email protected] 75 Rauch, Sebastian [email protected] C: +49 721 98175-344 72 Rawden, Christopher [email protected] C: +32 (0) 486 515004 D: +32 (0) 2 627.18.30 6/9 Real, Christoph [email protected] D: +49 (0) 203 29506 631 71 Reda, Salvatore L. [email protected] 190 Redeghieri, Andrea [email protected] 95 Redig, Jan [email protected] 148 Redín, Jon Ander [email protected] 147 Reguliová, Eva [email protected] 136 Reichstein, Nathan [email protected] C: +61 (0) 433 222 650 D: +61 (0) 8224 3399 22/23 Reid, Charles [email protected] C: +27 (0)82 551 3256 6/7/136/138 Reid, Justin [email protected] 177 Reid, Simon [email protected] 166 Reilly, Cormac [email protected] 90 Reimer, Leon M. [email protected] 200 Reingardt, Chad [email protected] 188 Reiss, Adam [email protected] 200 Remizova, Diana [email protected] 131 Renaud, Brandon T. [email protected] 178 Rendon, Lou [email protected] D: +1 714 671 2202 192 Rennard, Keith M. [email protected] 200 Renner, Steve [email protected] D: +1 330 308-6849 198 Rente, Fernando [email protected] 127 Renz, Paul [email protected] 167/168 Repetti, John R. [email protected] D: +1 212 225 9555 200

276 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Revels, James A.J. [email protected] 190/194/201/202/204/205/214 Reyna, Yvonne [email protected] C: +57 (3)124825310 55 Rhodes, Graeme [email protected] C: +64 21 359 569 118 Rhodes, Michael [email protected] 200 Riblett, Min [email protected] C: +1 (510) 432 9358 D: +1 (925) 790-2765 209 Ribó, Josep [email protected] 143 Richardson, Peter [email protected] C: +44 (0)7798 695481 171/172 Ricker, Chris [email protected] D: +1 567 242-5264 190 Rickerby, Paul [email protected] C: +64 21 888 077 118 Rickert, Stephen [email protected] D: +1 310 745-5775 191/192 Riekert, Johan [email protected] C: +27 (0)83 637 0801 140 Rigoli, Laurent [email protected] 151 Rijnsburger, Jasper [email protected] C: +31 (0) 6 13 60 58 01 D: +31 (0) 88 194 82 74 116 Rinfret, Lorraine [email protected] 45 Ripon, Omar [email protected] 161/162 Rispoli, Lisa [email protected] D: +1 (516) 336-2444 189/203 Rissi, Ricardo Aurélio [email protected] C: +55 16 99993 3037 39 Ritter, David [email protected] D: +1 248-244-3380 184 Ritzi, Matthias [email protected] C: +49 172 8333138 D: +49 (0)621-42508/40 68 Ritzi, Matthias [email protected] C: +49 172 8333138 D: +49 (0)621-42508/40 6/74 Roberts, Bernadine [email protected] C: +27 (0)82 963 0347 138 Roberts, David [email protected] D: +1 310 745-5800 191/192 Roberts, Ed [email protected] 214 Roberts, Gemma [email protected] 134 Roberts, Leonard [email protected] Barnard C: +27 (0)83 554 9734 138 Robin, Brad A. [email protected] 45 Robinson, Todd [email protected] D: +1 (408) 494-1234 208 Robson, Jeremy [email protected] 227 Robson, Paul [email protected] C: +61 (0)3 439 373 025 D: +61 (0)3 5215 6802 23/24 @

277 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Rodda, Graeme [email protected] C: +61 (0) 412 394 354 D: +61 (0) 8 8224 3326 22 Rodin, Stefan [email protected] C: +46 70479 3988 149 Rodionova, Ludmila [email protected] 226 Rodriguez Arias, Víctor [email protected] Manuel C: +52 155-5409 8546 D: +5255 3687 2720 112 Roelens, Dirk [email protected] 34 Rogbeer, Arvin [email protected] C: +230 52523606 107 Rogbeer, Rubeenna [email protected] C: +230 57781639 107 Rogers, R. Andrew [email protected] 188 Rohr, Matthias [email protected] C: +49 (0)151 42515271 D: +49 (0)621-462508/17 74 Rojnucharin, Vilairat 156 Romano, Frank [email protected] 214 Romillo, Ana [email protected] 144 Rosenbach, Thomas P. [email protected] C: +1 616 813-0189 D: +1 616 235-5244 187 Rosenberg, Barry [email protected] 119 Rosenkrantz, Richard richard.rosenkrantz @citrincooperman.com 200 Ross, Fraser G. [email protected] 43 Rossiter, Carolyn [email protected] C: +44 (0)7771 510888 171 Rossouw, Ettiene [email protected] C: +27 (0)71 881 7045 138 Rothenberg, Joel [email protected] 176 Rotter, Andrew [email protected] 200 Rottkamp, David [email protected] C: +1 516 459-2374 D: +1 516 918-5942 189/199/203 Roush, Christopher A. [email protected] D: +1 330 521-4545 196 Roy, Marcel [email protected] 43 Rozario, Patrick [email protected] 80 Rudolph, W. Mark [email protected] 179 Ruggeri, Ronald J. [email protected] 183/201 Rurawhe, Gwen [email protected] 119 Rushing, Barbara S. [email protected] 188 Russell, Chris [email protected] D: +1 206-382-7823 210 Russell, David [email protected] C: +64 27 224 7621 119 Russell, Jeffrey [email protected] D: +1 (925) 798-1974 209 Russell, William R. [email protected] 180 Rutsaert, Wim [email protected] C: +32 (0)476 34 58 59 33/34 Rutter, Scott [email protected] 200 Ruvere, Eugene [email protected] 214

278 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Ryan, Damian [email protected] D: +44 (0)20 7651 1499 161 Ryan, Kevin [email protected] 204 Rybicki, Benedict P. [email protected] D: +1 (248) 244 3183 184 Saar, Tamir [email protected] C: +972 54 6788018 94 Sabatini, Michael [email protected] 205 Saborio Carrillo, José joseantonio.saborio Antonio @moorestephenscr.com 56 Sah, Rajesh Kumar [email protected] C: + 97 79851 074183 225 Sain, Raman [email protected] D: +1 818 849-3150 186 Sakkas, Steve [email protected] C: +61 (0)422 111 630 D: +61 (0)3 9608 0194 23/24 Salas, Sergio [email protected] C: +1 (310) 980-1512 D: +1 (310) 745-5784 191/192 Salem, Albert [email protected] 200 Salverson, Beth [email protected] 177 Sánchez Salazar, Jorge [email protected] Martin C: +52 1 4421488737 113 Sandbach, Dickon [email protected] C: +44 (0)7971 275412 171 Sandhu, Harjit S. [email protected] D: +1 604 542 7893 44 Santos Sobrinho, [email protected] Gustavo C: +55 31 98296-3660 37 Santoso (Tito), [email protected] Hartiadi B. C: +62816 850258 89 Sanz, Antonio Alonso [email protected] 145 Sarabia, Iván [email protected] C: +52 1 (444) 421-4410 113 Sarabjit, Leena [email protected] C: +27 (0)72 936 5936 138 Sargeant, Mary-Anne mary-anne.sargeant @mapartners.co.uk 227 Sargent, Tim [email protected] C: +61 (0) 407 750 336 D: +61 (0) 8224 3355 22/23 Saru, Nil [email protected] C: +97 79851 112614 D: +97 714433069 225 Satasi, Claudio [email protected] C: +1 441 504-4558 D: +1 441 295-1327 35 Sathyan, Vivek [email protected] 85 Sathyanarayanan, V. [email protected] C: +91 9846 421779 85 Saumoy, Pere [email protected] 143 Schäble, Robert [email protected] 69 Schachter, Alan A. [email protected] 200/202 @ Schalekamp, [email protected] Antoinette C: +27 (0)82 788 9198 140

279 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Scharf, Anna [email protected] C: +48 663 999 666 126 Scharf, Thomas [email protected] D: +1 216 573-9037 181 Schätz, Till [email protected] C: +49 172 7157 662 D: +49 711 1640-268 76 Schenck, Audrianna [email protected] D: +1 612-524-7940 10/173 Schick, Albert [email protected] D: +49 8721 9611-13 75 Schimberg, Scott [email protected] D: +1 (925) 190-2622 209 Schizas, Constantinos [email protected] C: +357 99 685 470 D: +357 22 717771 57 Schlotthauer, [email protected] 6/68 Christoph Schlotthauer, Kurt [email protected] 68 Schmid, Eric [email protected] D: +1 864 242 2659 175/178/179/180/181/188/197/198/205 Schmitt, David [email protected] 73 Schneider, Horst horst.schneider @moorestephenslux.com 105 Schneider, Robert A. [email protected] 200 Schneidmiller, Jim [email protected] D: +1 206-382-7807 210 Schnider, Beat [email protected] C: +41 (0)79 419 42 60 D: +41 (0)56 641 91 56 9 Schniebolk, Mark [email protected] 200 Schrader, Brett [email protected] D: +1 585 200-5157 206 Schraier, Joel [email protected] D: +1 (314) 687-2311 211 Schroer, Paul [email protected] 200 Schuchter, Helmut [email protected] D: +43 512 90832029 28 Schueppert, Steven F. [email protected] D: +1 314 983 1251 211 Schugmann, Maryann [email protected] C: +1 845-893-9685 D: +1 845-405-7304 203 Schulte, Tom [email protected] D: +1 310 745-5748 191/192 Schultze, Wolfgang [email protected] 69 Schwander, Michael michael.schwander @rietmann-partner.ch 153 Schwander, Walter walter.schwander @rietmann-partner.ch 153 Schwarz, Ewald [email protected] 27 Schwarz, Manfred A. [email protected] C: +43 (0)676 84 21 32 200 26/29/30 Schwarz, Reinhard [email protected] 26/29/30

280 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Schwarz, Udo [email protected] 26/29/30 Schweisberger, John [email protected] D: +1 (213) 334-7258 192 Scollin, John T. [email protected] 184 Secco, Francisco Obes [email protected] 216 Seiden, David [email protected] Seier, Beverly [email protected] 181 Seijkens, Stephan [email protected] C: +31 621 869 373 D: +31 881 948 349 116 Sekhar, Govind [email protected] 85 Semmler, Eileen [email protected] C: +1 585-738-0398 D: +1 585-249-2827 206 Serrano, Alex [email protected] 190 Setiawan, Eddy [email protected] 88 Seymour, Tony [email protected] D: +44 (0)1624 697231 92/93 Shaji, Majeed M. [email protected] C: +973 36458070 32 Shakeshaft, Esme [email protected] C: +44 (0)7788 908079 D: +44 (0)1983 824812 169 Shalit, Andrew [email protected] D: +1 (416) 490 3459 44 Sharma, S. N. [email protected] 84 Shaw, Brian A. [email protected] 43 Shaw, George D. [email protected] 176 Sheets, David [email protected] D: +1 (408) 494-1239 208 Shekha, Jawwad [email protected] C: +92 300 8224823 124 Shelton, Patrick M. [email protected] D: +1 314 983 1212 211 Shenken, Marc [email protected] 168 Shepard, Randall [email protected] C: +1 585-750-2840 D: +1 585-249-2873 206 Sheppard, Kelly [email protected] 161 Sheridan, Mary [email protected] 200 Shiao, Ben [email protected] 193 Shick, Wendy V. [email protected] D: +1 440 266-0924 195 Shippam, Frank [email protected] 227 Shtalberg, Itzhak [email protected] 94 Shukla, Motilal [email protected] 83 Shulman, Harold [email protected] 200 Shymanski, David F. [email protected] D: +1 616 235 7196 187 Siarkiewicz, Rafał [email protected] C: +48 695 803 602 126 Sicuro, Ross [email protected] C: +61 (0) 413 805 215 D: +61 (0) 8224 3340 22/23 @ Siegel, Robert [email protected] 190

281 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Silver, Terry [email protected] 204 Silverstein, Alan [email protected] C: +1 (917) 301-2116 D: +1 (516) 336-2452 199 Simão, José Alexandre [email protected] C: +55 47 99730 3433 39 Simkins, Nick [email protected] 164 Simmons, Ronald [email protected] 35 Simms, Michael [email protected] D: +44 (0)20 7651 1184 161 Simon, Lawrence A. [email protected] D: + 1 248 244 3225 184 Simons, Peter [email protected] 166/170 Simov, Ivan [email protected] C: +359 878 834794 41 Simpson, Raymond [email protected] C: +61 (0)407 084 968 24 Singhi, Aditya [email protected] 83 Singhi, Anurag [email protected] D: +91 (33) 2419 6000/1/2 83 Singhi, Nikhil [email protected] C: +91 9769922532 D: +91 22 6662 5537/8 83 Singhi, Pradeep Kumar [email protected] 83 Singhi, Rajiv [email protected] 83 Sinurat, Henri [email protected] 88 Sipani, Bimal K. [email protected] 84 Siurana, Joan [email protected] 143 Siwela, Thamsanqa [email protected] 227 Skeels-Smith, Sarah sarah.skeels-smith @moorestephens.com 7 Sklavounou, Vasiliki [email protected] C: +30 6977 456746 78 Skobarev, Vladimir Y. [email protected] C: +7 (903) 728 91 33 130 Skok, Stephen [email protected] 184 Slavet, Jeff [email protected] 190/194/200/201/202/204/205/214 Slocombe, Daniel [email protected] C: +44 (0)7899 654189 163 Smeriglio, Anthony P. [email protected] 176 Smit, Adéle [email protected] 137 Smith, David [email protected] D: +1 626 463-7233 187/204 Smith, Gill [email protected] C: +44 (0)7881 500010 161 Smith, Greg [email protected] C: +1 (314) 983-1306 211 Smith, K. Eric [email protected] C: +1 616 490-2774 D: +1 616 235-2774 187 Smith, Michael [email protected] C: 518-368-3413 D: 518-250-7742 174

282 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Smolke, John [email protected] D: +1 206-382-7778 210 Snyder, Nancy [email protected] C: +1 585-750-5794 D: +1 585-249-2744 206 Soares, António [email protected] 127 Søberg, Torhild [email protected] C: +47 41 64 48 94 123 Sobokarev, Maxim [email protected] 130 Solt, Nick [email protected] C: +44 (0)7700 888821 D: +44 (0)1534 600 238 99 Song, Chris Chiwook [email protected] 102 Sonnenberg, Marc [email protected] 200/205 Sonntag, Dieter [email protected] 69 Sophos, Constantine [email protected] 200 Sordello, David [email protected] C: +1 408 206 6858 208 Sørensen, Arne [email protected] C: +45 40 91 67 72 60 Soteriou, Yiannis [email protected] C: +357 99 379798 57 Sotomayor Elías, [email protected] Rodrigo C: +52 6622 568494 109 Sotomayor González, [email protected] Rodrigo C: +52 6622 564210 109 Spagnoli, Pat [email protected] 202 Spaul, Gill [email protected] 9 Spielmann, Dominik d.spielmann @moorestephens-westfalen.de 70 Springham, James [email protected] 161 Spry, Lynette [email protected] 22/23 Spurrier, Lance [email protected] C: +44 (0)7781 126873 79 Srinivas, K. P. [email protected] C: +91 9845 996293 86 St. John, Carolyn [email protected] 213 “Carrie” Stafford, J. Scott [email protected] D: +1 972 590 5302 183 Stahleder, Georg [email protected] D: +49 871 96240-20 75 Stan, Andrei [email protected] 114/129 Stander, Lindie [email protected] C: +27 079 495 4360 D: +27 21 525 8673 137 Stanford, John [email protected] D: +44 (0) 207 651 1778 9/162 Stange, Ralph [email protected] C: +49 162 4386 023 D: +49 711 1640-206 76 Stark Robledo, Manuel [email protected] @ C: +595 981 173 073 125

283 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Starkova, Katerina [email protected] D: +1 (408) 200 6437 208 Stauber, Ulrich [email protected] 69 St-Aubin, Robert [email protected] D: +1 (514) 878 0284 43 Stauder, Wilfried [email protected] D: +43 512 908320-10 28 Staudt, Hélène [email protected] C: +41 (0)79 299 61 42 D: +41 (0)44 828 18 32 153 Staunton, Ian [email protected] 161 Steele, Jennifer [email protected] D: +1 972 590 5272 183 Stefanski, Ken [email protected] D: +216 573-9035 181 Stein, Eva [email protected] C: +46707645303 D: +46852249042 149 Steiner, Hermann [email protected] 95 Steinkamp, Ronald P. [email protected] D: +1 314-983-1238 211 Stemple, Kyle [email protected] D: +1 330 308-6883 198 Stephan, Nadia [email protected] Stephenson, Scott [email protected] 187/202 Stern, Karen [email protected] D: +1 314 983 1204 211 Stevens, Andrew [email protected] C: +44 (0)7721 641094 D: +44 (0)23 8082 1520 172 Stevens, Craig M. [email protected] D: 585-249-2742 206 Stevens, Mark [email protected] 172 Stevens, Robert [email protected] 188 Stewart, Wemyss [email protected] 167 St-Laurent, Alain [email protected] 43 Stockinger, Anton [email protected] D: +49 851 720461-116 75 Stockton, Paul [email protected] C: +44 (0)7887 626269 6/42/56/161/219 Stoddart, Gavin [email protected] C: +44 (0)7881 500035 D: +44 (0)207 651 1680 163 Stofberg, Margeaux [email protected] 141 Stoffán-Wágner, [email protected] 81 Eszter Stoica, Laura [email protected] C: +40 724 544225 129 Stokes, Stacy [email protected] 181 Stone, Richard J. [email protected] 214 Stormer, Bruce [email protected] 8/121 Storms, Hubert H. [email protected] D: +49 (0) 203 29506 612 71 Stoyanov, Kaloyan [email protected] C: +41 (0) 79 501 0532 150 284 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Straus, Tammy E. [email protected] D: +1 (516) 335-2416 189 Strickland, Jon [email protected] 205 Striegel, Andreas andreas.striegel @moorestephensfrankfurt.de C: +49 151 405282 20 71 Strug, Jeffrey [email protected] 187/202 Struk, Tatiana [email protected] C: +7 (926) 833 79 21 130 Stuart, Jeffrey [email protected] 202 Stylianou, George [email protected] C: +357 99646311 D: +357 (22) 717999 57 Suarez, Julio O. [email protected] C: +54 (911) 4564 8154 21 Sucharski, Jeremy [email protected] D: +1 925 790 2838 209 Sudewo (Jimbon), [email protected] Rahadianto C: +62815 9910130 89 Sugár, Dezsö [email protected] 82 Suharsono, Suharsono [email protected] 88 Sukumaran, K. M. [email protected] C: +91 9841 071831 86 Sullivan, David M. [email protected] 176 Sun, Jian [email protected] 54 Sunmola, Kayode [email protected] C: +234 803 555 0184 122 Surace, Rocco [email protected] 177 Surana, Navindra [email protected] 83 Suri, Peter [email protected] C: +36 20 385 6724 81 Suryanto, Sonny [email protected] 88 Susanto, Leo [email protected] 88 Susil kumar, P. G. [email protected] C: +91 9491000090 86 Suter, Claudia [email protected] C: +41 (0)77 443 68 66 D: +41 (0)77 443 68 66 153 Suwowo, Sudiharto [email protected] 88 Suxo, Rodo [email protected] 36 Svärdh, Reino [email protected] C: +46 (0)708 14 33 02 D: +46 (0)31 722 42 70 148 Svätojánska Kiňová, [email protected] 135/136 Ludmila Sweet, David [email protected] 161/162 Swift, Duncan [email protected] C: +0044 (0)7831 325530 D: +0044 (0)2380 821529 172 Swindling, Stanley [email protected] 195 “Sandy” W. Syakir, Ahmad [email protected] 88 Szauer, Stefan [email protected] 25 Szczepaniak, Anthony [email protected] @ (Tony) J. C: +1 952-250-6937 D: +1 612 524 7939 10/173 285 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Tabbal, Aziz [email protected] 6/10/90/104 Takahashi, Diane [email protected] 191 Takahashi, Junko [email protected] 98 Takasago, Shinpei [email protected] 98 Tamkin, Norm [email protected] 186 Tampubolon, Jeklira [email protected] 89 Tan, Chin Fah [email protected] D: +6087582800 106 Tan, Hongxu [email protected] 54 Tan, Kim Beng [email protected] 106 Tan, Suan-Lee [email protected] C: +61 (0)488 123 523 24 Tang, Cordelia [email protected] 8 Tang, Helen Hoi Lin [email protected] 5/47/80 Tapia Reynoso, Alberto [email protected] 109 Tapia Venegas, [email protected] 109 Alberto Taros, Anne [email protected] D: +1 248 244-3160 184 Taylor, Angus angus.taylor @moorestephens-jersey.com 99/100 Taylor, Donald [email protected] C: 315-415-8340 D: 315-214-7836 211 Taylor, Michael W. [email protected] 31 Teague, Clifton [email protected] C: +1 713 860-0271 188 Teague, John [email protected] D: +64 9 306 7103 118 Teasdale, Ken [email protected] D: +1 (818) 5879305 215 Teed, Ryan Thomas [email protected] D: +1 (925) 790 2604 209 Templar, Rod [email protected] C: +27 (0)82 926 6376 138 Teo, Gabriel [email protected] C: +60122362433 223 Terho, Veikko [email protected] 66 Terrigino, Steve M. [email protected] C: +1 585-305-2771 D: +1 585-249-2771 206 Teshaev, Sayjalol [email protected] C: +992 987668862 226 Testo, Kevin [email protected] D: +1 518 250-7708 174 Thielman, Mike [email protected] 191/202 Thole, Silvia [email protected] C: +49 (0)851 72046 117 75 Tholle, Søren [email protected] C: +45 22 46 12 20 60 Thomas, Christoph [email protected] C: +491721052173 D: +4989255443415 69

286 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Thomas, Christopher [email protected] B. C: +1 912 269 9750 D: +1 912 262 4718 177 Thomas, Russell [email protected] 140 Thompson, Nigel [email protected] C: +44 (0)7802 652014 164/166 Thompson, Ryan [email protected] 140 Thürauf, Markus [email protected] 69 Thurlow, Richard [email protected] C: +44 (0)7768 900294 171 Tikhnenko, Elena [email protected] C: +44 (0)7881 500 035 UK / +7 (916) 7881 500035 Rus D: +44 (0)207 651 1866 163 Titche, Claude A. [email protected] C: +1 616 901 3810 D: +1 616 235 7182 187 Tng, James [email protected] C: +61 (0)411 771 516 24 Tognon, Gian Luca [email protected] C: +39 335 123 1636 96 Tolla, Michael A. [email protected] 202 Tomaro, Anthony [email protected] D: +1 (516) 336-2491 189 Tomasi, David [email protected] C: +61 (0)427 177 119 24 Tomosoiu, Vlad [email protected] 130 Torosyan, Andy [email protected] 204 Torres Pérez, Jaime [email protected] Omar C: +52 (55) 1850-2076 111 Totino, Rocco [email protected] C: +1 646 285-2230 D: +1 212 223-5001 199 Touchette, François [email protected] 43 Tracy, Jack [email protected] D: +1 (248) 244-3189 184 Train, Kim [email protected] 176 Tran, Dominique [email protected] C: +1 (514) 909 0286 D: +1 (514) 878 0286 43 Treviño Wong, [email protected] Guillermo C: +52 1 (81 11995083 112 Trignano, Alfonso [email protected] C: +39 3317154084 96 Trignano, Vincenzo [email protected] C: +393483885728 96 Trimble, Scott [email protected] D: +44 (0)1624 662020 92/93 Trivedi, Mandeep [email protected] 200 Trombetta, Patrick M. [email protected] 183 Troy, Donald J. [email protected] 176 Trubia, Jeffrey [email protected] 211 Truong, Nghia Van [email protected] 219 Truter, Fanus [email protected] 139 Tsambiras, Soula [email protected] 200 @

287 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Tsissios, Christos [email protected] C: +357 99490979 D: +357 25 820967 57 Tsui, Winnie W.Y. [email protected] 47 Tuček, Martin [email protected] C: +420 602 435 194 58/59 Tull, Christopher [email protected] 184 Tumpowsky, Roy [email protected] 201 Tunnelle, Brian [email protected] D: +1 714 671 2214 192 Turkewitz, Joseph [email protected] 201/205 Turner, Sharlyn R. [email protected] D: +1 206-382-7803 210 Tuvell, Robert [email protected] C: +1 408 893 7632 208 Tuzimek, Monika [email protected] C: +48 607 763 761 126 Tzamouranis, Paris [email protected] 77 Udagawa, Kazuhiko [email protected] 98 Udvari, Etelka [email protected] 81 Unterforsthuber, Karl [email protected] D: +49 8721 9611-26 75 Upton, Roger D. [email protected] C: +1 585-750-5799 D: +1 585-249-2706 206 Urban, Robert [email protected] 174 Urrutia, Joseina [email protected] 64 Urrutia, Pedro [email protected] C: +1 809 223 6003 64 Urso, Mario P. [email protected] C: +1 585-750-5895 D: +1 585-249-2750 206 Usovicha, Viktorija [email protected] 103 Utomo, Charles Setia [email protected] 89 Uvaa, Oyunaa [email protected] 225 Vaden, Mike [email protected] 197 Valdivia Peralta, David [email protected] C: +591 72007177 36 Valerio, Domingo [email protected] 64 Valerio, Marc [email protected] D: +1 585 249-2796 206 Valero, José Luis [email protected] 147 Valiente, Alejandra [email protected] 147 Vallen, Colleen S. [email protected] 204 Van Bosstraeten, bruno.vanbosstraeten Bruno @moorestephens.be 33 Van Camp, Kris [email protected] 33 Van Damme, Bjorn [email protected] 33 van den Berg, Teunis [email protected] C: +31 (0)612536627 D: +31 (0)332580330 116 van der Ahee, Pieter- [email protected] 141 Louw

288 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Van der Biest, Wendy wendy.vanderbiest @moorestephens.be 34 van der Merwe, Louw [email protected] D: +27 (0)21 880 1718 142 van der Merwe, Sune [email protected] 141 Van Dorpe, Koen [email protected] 34 van Dorsselaer, Dirk d.van.dorsselaer @moorestephensrotterdam.nl 117 van Eupen, Koen [email protected] 33 Van Hook, Caroline C. [email protected] 188 Van Hout, Stijn [email protected] 33 Van Mieghem, Johan johan.vanmieghem @moorestephens.be 33 Van Ostenbridge, [email protected] Gerald 190 Van Peteghem, Geert geert.vanpeteghem @moorestephens.be 34 Van Trigt, John [email protected] 193/214 van Zyl, Jeandré [email protected] 139 Varela Archundia, [email protected] 111 Ricardo Varelas, Panayiotis [email protected] C: +30 6977 456762 77 Varisano, Alice [email protected] C: +1 516 426-4428 D: +1 516 336-2430 189 Varnon, Justin [email protected] D: +1 972 590 5372 183 Vaudreuil, Nicole [email protected] 43 Vega Carrillo, Roberto [email protected] C: +52 1 (999) 1630178 110 Vega Castellanos, [email protected] Roberto C: +52 1 (999) 1630178 110 Veljanov, Antonio [email protected] 67 Vermeulen, Stijn [email protected] 33 Veronese, Henry [email protected] C: +61 (0) 418 134 905 D: +61 (0) 8224 3371 22 Verschelden, Andries [email protected] D: +1 (408) 240-4904 195 Verschelden, Bart [email protected] 33 Verschelden, Peter [email protected] 33 Verstijnen, Wouter [email protected] 117 Verstraeten, Bram [email protected] 33 Verwey, Jason [email protected] 141 Viale Rendón, Alberto [email protected] Ernesto C: +51 (1) 994 650 647 125 Viljoen, Gideon [email protected] 141 Vilsecker, Patrick [email protected] C: +43 676 897 334 723 D: +43 662 251500 - 723 29/30 Vinolus, Nicholas [email protected] 214 Visser, Matthew [email protected] C: +27 (0)74 419 9558 140 Viviers, Jo [email protected] 139 @

289 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Viwatpanachati, [email protected] 156 Chaovana Viwatpanachati, Pana [email protected] C: +66 81 4435559 156 Vizcarra Honorio, [email protected] Heidi C: +51 (1) 955 672 028 125 Vizcarra Honorio, [email protected] Jaime Isaac C: +51 (1) 994 650 647 125 Vizcarra Moscoso, [email protected] Jaime C: +51 (1) 924 446 849 125 Volkova, Maria [email protected] 131 Voller, Kevin [email protected] 171 Volz, Herbert [email protected] 76 Vuksic, Paula [email protected] 190 Waghela, Harish [email protected] 84 Wagner, Vilmos [email protected] C: + 36 30 235 4544 D: +3634540770 81/82 Wakeford, Mike [email protected] C: +44 (0)7912 524980 D: +44 (0)1243 520618 165 Walker, David [email protected] C: +1 345 936 9901 D: +1 345 936 9900 45 Walker, Jeff N. [email protected] 188 Wall, Alin [email protected] D: +1 810 745-5704 191/192 Wallace, Harvey N. [email protected] D: +1 314 983 1233 211 Walsh, James [email protected] C: +44 (0)7984 347866 D: +44 (0)207 651 1567 161 Walter, Eckhard [email protected] D: +1 310 566-1978 193 Walther, Alan [email protected] C: +1 518-469-8389 D: +1 518-250-7711 174 Wan, Chee Khei [email protected] 106 Wan, Stephen [email protected] 106 Wander, Errol [email protected] 201 Wang, Meister [email protected] 155 Wang, Quan Zhou [email protected] 5/54 Wang, Wei [email protected] 54 Wang, Yu-Ting [email protected] D: +1 (408) 494 1238 208 Warburton, William L. [email protected] 177 Ward, Grant [email protected] 137 Warner, Abbey [email protected] 121 Warner, Nick [email protected] 161 Warren, Daniel E. [email protected] 179 Warshauer, David [email protected] C: +1 516 650-1408 D: +1 516 336-2407 189/199 Warsono, Yelly [email protected] 88 Wassermeyer, Steffen steffen.wassermeyer @moorestephens.de 73

290 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Watkins, Gilbert [email protected] 202 Watson, Morag [email protected] 167 Watson, Stephen [email protected] 172 Watson, Valerie [email protected] C: +44 (0)7887 626275 161 Waycaster, Richard E. [email protected] 188 Wedge, Steven C. [email protected] D: +1 248 244-3220 184 Weinzerl, Yunna [email protected] D: +1 810 745-4148 191/192 Weis, Eric [email protected] C: +1 925 790-2602 209 Weis, Kelly [email protected] D: +1 314.983.1201 211 Weisinger, Paul [email protected] D: +1 216 573-9043 181 Welch, Ryan [email protected] 193/204 Welp, Oliver [email protected] 69 Welty, Chad [email protected] D: +1 330-661-0225 194 Wennerlund, P.O. [email protected] C: +46 70 521 88 88 149 Werner, Peter [email protected] C: +43 676 897 334 701 D: +43 662 251 500 - 701 29/30 Werner, Thomas [email protected] C: +49 (0)170 4869 236 D: +49 (0)561 70002 48 71/73 Wesener, Wolfgang [email protected] C: +43 316 427428 470 D: +43 316 427428 400 27/28 West, Tim [email protected] 161 Westlindh, Magnus [email protected] 148 Wexler, Jeffrey M. [email protected] 201/206 Wheeler, Steve [email protected] 161 Wheelhouse, Heather [email protected] D: +44 (0)7798 653994 165 White, Josh [email protected] 205 Whitefield, Candice [email protected] C: +27 (0)82 888 8182 140 Whitehead, Stuart [email protected] C: +61 (0)414 476 593 D: +61 (0)3 9608 0193 23/24 Whitlock, Jeff [email protected] C: 027 2841787 D: 06 349 0875 120 Widmann, Bernhard [email protected] 70 Wikman, Barbro [email protected] C: +46 70 618 7932 149 Willbrand, William F. [email protected] D: +1 636 754 0200 211 Willetts, Mike [email protected] C: +64 (0)29 200 4837 118 Williams, Michelle [email protected] 22 Willis, Richard [email protected] 161 @ Willmont, Jeremy [email protected] C: +44 (0)7887 626273 161 291 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Winchester, Steven [email protected] 201 Windischbauer, [email protected] Wolfgang C: +43 676845452200 D: +43 (0) 7242 66618 23 31 Winton, Robert M. [email protected] 214 Wirth, Matt [email protected] 196 Wise, Kevin [email protected] C: +1 408 398 6011 183/186/191/192/197/207/209/215 Wlodinguer, Victor [email protected] 201 Wojciechowski, [email protected] Richard C: +1 716-998-3953 D: +1 716-250-7838 177 Wolff, Alexander [email protected] 71 Wolmarans, Kobus kwolmarans @grg.moorestephens.co.za 139 Wolstenholme, katharine.wolstenholme Katharine @moorestephens.com 161/162 Wondabio, Ludovicus [email protected] 88 Sensi Wong, Koon Min [email protected] C: +65 8359 2251 D: +65 6329 2723 135 Wood, Charlie [email protected] 206 Wood, Vincent [email protected] 161 Woodhouse, Geoffrey [email protected] C: +44 (0)7887 626 238 D: +44 (0)20 7651 1412 161 Woodward, Tim [email protected] 42/56/161/219 Woodward, William H. [email protected] 175 Worby, Robin [email protected] 163/167/172 Wright, David [email protected] 171 Wright, Maribeth [email protected] D: +1 740 630-9660 178 Wright, Tarryn Lyn [email protected] C: +27 (0)82 745 9471 138 Wu, Yixin [email protected] 54 Wulff, Andrea [email protected] C: (0)7817 062183 D: (0)1243 520622 165 Wunderlich, Alexander [email protected] C: +43 676 897334710 D: +43 662 251500 710 29/30 Wundsam, Peter [email protected] 25 Würth, Florian [email protected] 25 Wynkoop, Carmel [email protected] D: +1 (415) 568-3289 209 Yakovlev, Alexander [email protected] C: +380 (50)8000660 158 Yamada, Mika [email protected] D: +81-3-5218-7018 5/98 Yamagata, Dean [email protected] D: +1 714 671 2210 192 Yamamoto, Yoko [email protected] 189

292 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Yamasaki, Hélio Eiji [email protected] C: +55 47 99974 6195 36/38/39 Yang, Ian [email protected] 47 Yde, Jens Kristian [email protected] C: +45 24 24 74 22 61 Yde, Søren [email protected] C: +45 61 30 17 70 62 Yilmaz, Serkan [email protected] 157 Yoder, Annie [email protected] D: +1 330 308-6807 198 Yoga, Endy Arya [email protected] 89 Yoshimura, Tomoaki [email protected] 98 Yoss, Marla [email protected] 201 Young, Jessie [email protected] 47 Yu, Jason [email protected] 25 Yun, Mia [email protected] D: +1 248 244-3013 184 Yzralevitch, Natan [email protected] C: + 972 544492873 94 Zaitoon, Sami [email protected] C: +974 55852180 6/10/128 Zakurdaeva, Natalia [email protected] 226 Zalicha, Kobi [email protected] C: +972 546788012 94 Zapata, María Esther [email protected] C: +52 (55) 1 55 1488-9576 107 Zárate Valverde, Ruth ruth.zá[email protected] 56 Zayon, Jason [email protected] D: +1 (310) 745 5772 191/192 Zeboris, William H. [email protected] 214 Zeiger, David [email protected] D: +1 925 943-1588 213 Zeitzschel, Marc [email protected] C: +49 173 8704 498 D: +49 711 1640-108 76 Zendel, Richard [email protected] 201 Zerbe, Tobias [email protected] D: +49 8031 80 787 14 75 Zervos, Peter [email protected] C: +61 (0) 417 855 455 D: +61 (0)3 9608 0167 24 Zhang, Yan [email protected] 46 Zhang, Zhuoqi [email protected] (Miracle) C: +86 13908629370 46 Zhdanova, Lidia [email protected] C: +7 (913) 946 93 27 D: +44 (0)207 651 1399 131 Zhou, Long (Joe) [email protected] 5/9/46 Zicari, Bruce B. [email protected] C: +1 585-750-7667 D: +1 585-249-2774 206 Ziegler, Thomas [email protected] C: +49 171 9956677 D: +49 89 747 240-0 68/75 @ Zielinski, Robert [email protected] D: +1 585 662-1200 206 293 personal contact details (CONTINUED) C: Cell phone; D: Direct dial

Zimmermann, Holger [email protected] 69 Zito, Joseph A. [email protected] 184 Zlotowitz, Morris [email protected] 193 Zohdi, Hassan M. [email protected] C: +20 1003496646 66 Zora, Tsering D. [email protected] C: +41 (0) 7942 33265 D: +41 (0) 71 221 1059 153 Zou, Zhiwen [email protected] 54 Zouari, Rochhène [email protected] 156 Zoubateou, Eleni [email protected] C: +30 6977 456750 78 Zsilla, Tamara [email protected] 25 Zufferey, Samuel [email protected] 151 Zurhorst, Manfred [email protected] C: +31 6 534 05 600 117 Zürn, Brigitte [email protected] 68/76 Zverin, Alan [email protected] 214 Zweifel, Richard [email protected] C: +1 315-794-5700 D: +1 315-292-6750 212 Zwettler, Andreas [email protected] 26/29/30

294 NOTES NOTES Produced by Stephen Duke Ltd +44 (0)20 7422 0040 (15685) www.moorestephens.com