EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

25 de Mayo 487, Cdad. Autónoma de 1 Americas Argentina Pistrelli, Henry Martin y Asociados S.R.L. Argentina Buenos Aires, C1002ABI, Argentina One Montague Place, East Bay Street, 2 Americas Bahamas Ernst & Young Third Floor, Nassau, P.O. BOX N-3231, Bahamas Bahamas c/o Delaney Corp., PO Box CB-13007, 3 Americas Bahamas Ernst & Young Ltd Bahamas Nassau, Bahamas

c/o Delaney Corp., PO Box CB-13007, 4 Americas Bahamas EY Bahamas Ltd Bahamas Nassau, Bahamas

"One Welches", Welches, St. Thomas, 5 Americas Barbados Ernst & Young Barbados BB22025, Barbados

5/7 Sweet Briar Road, St. Clair, Port of 6 Americas Barbados Ernst & Young Professional Services Limited Trinidad and Tobago Spain, Trinidad and Tobago

"One Welches", St. Thomas, Welches, 7 Americas Barbados Ernst & Young Professional Services Limited Barbados Barbados

"One Welches", Welches, St. Thomas, 8 Americas Barbados Ernst & Young Services Ltd Barbados BB22025, Barbados

"One Welches", St. Thomas, Welches, 9 Americas Barbados EY Corporate Services Ltd Barbados Barbados

"One Welches", Welches, St. Thomas , 10 Americas Barbados EY Management Ltd Barbados BB22025, Barbados

Clarendon House , 2 Church Street, 11 Americas Bermuda Ernst & Young Ltd Bermuda Hamilton, HM11, Bermuda

Clarendon House, 2 Church Street, 12 Americas Bermuda EY Bermuda Ltd. Bermuda Hamilton, HM 11, Bermuda Av. 20 de Octubre No. 2665, Edificio 13 Americas Bolivia Ernst & Young (Auditoria y Asesoria) Ltda. Torre Azul Piso 16, Sopocachi, La Paz, Bolivia Bolivia City of São Paulo, state of São Paulo, A.J. Galdeano Consultoria Contábil e 14 Americas Brazil Brazil,, in Rua Leôncio de Carvalho, 306, Brazil Empresarial Ltda conj. 32, parte, Paraíso,, ZIP CODE Avenida Presidente Juscelino 15 Americas Brazil Ernst & Young Assessoria Empresarial Ltda. Kubitschek, nº 1909, São Paulo Brazil Corporate Tower, torre norte, 9º andar, , Praia de Botafogo, nº 370, 8º andar, 16 Americas Brazil Ernst & Young Auditores Independentes S.S. Botafogo, Rio de Janeir, RJ, EP 22250- Brazil 040, Brazil Avenida Presidente Juscelino 17 Americas Brazil Ernst & Young Serviços Atuariais S.S. Kubitschek, nº 1909, São Paulo Brazil Corporate Tower, torre norte, 9º andar, , Praia de Botafogo, nº 370, 8º andar, 18 Americas Brazil Ernst & Young Serviços Tributários S/S Botafogo, Rio de Janeir, RJ, EP 22250- Brazil 040, Brazil Avenida Maria Coelho Aguiar, n° 215, 4° 19 Americas Brazil Ernst & Young Serviços Tributários SP Ltda. andar , bloco B (parte), Jardim São Luis, Brazil São Paulo, SP, CEP 05804-900, Brazil Maples Corporate Services (BVI) Limited, British Virgin 20 Americas Ernst & Young Ltd. Kingston Chambers, Road Town, Tortola, British Virgin Islands Islands PO BOX 173, British Virgin Islands EY Tower, 100 Adelaide Street West, PO 21 Americas Canada Ernst & Young Advisory Inc. Canada Box 1, Toronto ON M5H 0B3, Canada

Ernst & Young Corporate Finance (Canada) EY Tower, 100 Adelaide Street West, PO 22 Americas Canada Canada Inc. Box 1, Toronto ON M5H 0B3, Canada

Ernst & Young Electronic Publishing Services EY Tower, 100 Adelaide Street West, PO 23 Americas Canada Canada Inc. Box 1, Toronto ON M5H 0B3, Canada

EY Tower, 100 Adelaide Street West, PO 24 Americas Canada Ernst & Young Inc. Canada Box 1, Toronto ON M5H 0B3, Canada

EY Tower, 100 Adelaide Street West, PO 25 Americas Canada Ernst & Young LLP Canada Box 1, Toronto ON M5H 0B3, Canada

EY Tower, 100 Adelaide Street West, PO 26 Americas Canada Ernst & Young Orenda Corporate Finance Inc. Canada Box 1, Toronto ON M5H 0B3, Canada

EY Tower, 100 Adelaide Street West, PO 27 Americas Canada Ernst & Young Real Estate Services Inc. Canada Box 1, Toronto ON M5H 0B3, Canada

Page 1 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

EY Tower, 100 Adelaide Street West, PO 28 Americas Canada EY Law LLP Canada Box 2, Toronto ON M5H 0B3, Canada

100 Adelaide St. W., P. O. Box 1, Toronto 29 Americas Canada EY Technology Services Inc. Canada ON M5H OB3, Canada

Cayman Ugland House, Grand Cayman, KY1- 30 Americas Ernst & Young Ltd. Cayman Islands Islands 1104, PO BOX 309, Cayman Islands

Cayman PO Box 309, Ugland House, Grand 31 Americas EY Cayman Ltd. Cayman Islands Islands Cayman, KY1-1104, Cayman Islands

Cayman PO Box 309, Ugland House, Grand 32 Americas EY Innovation Ltd. Cayman Islands Islands Cayman, KY1-1104, Cayman Islands

Av. Presidente Riesco 5435, Piso 4, Las 33 Americas Chile EY Consulting SpA Chile Condes, Santiago, Chile

Av. Presidente Riesco 5435, Piso 4, Las 34 Americas Chile EY Servicios de Capacitación SpA Chile Condes, Santiago, Chile

EY Servicios Profesionales de Auditoría y Av. Presidente Riesco 5435, Piso 4, Las 35 Americas Chile Chile Asesorías SpA Condes, Santiago, Chile

Carrera 11, No. 98 - 07, Piso, 3, 36 Americas Colombia Ernst & Young Audit S.A.S. Colombia Colombia

Carrera 11, No. 98 - 07, Piso, 3, 37 Americas Colombia Ernst & Young S.A.S. Colombia Colombia

Carrera 11, No. 98 - 07, Piso, 3, 38 Americas Colombia Marques y Uriza S.A.S. Colombia Colombia Centro Empresarial Forum 1, Edificio D 39 Americas Costa Rica BTH SSC Sociedad Anonima Primer Piso, Pozos de Santa Ana, San Costa Rica Jose , Costa Rica Edificio Meridiano, 2 Piso, Guachipelin, 40 Americas Costa Rica Ernst & Young S.A. Costa Rica Escaze, San Jose`, Costa Rica San Jose-Escazu, District San Rafael, El 41 Americas Costa Rica EY LAW, S.A. Cedral Business Center, Integra Legal Costa Rica Building, Tower One, Fifth Floor, Office San Jose-Escazu, District San Rafael, El 42 Americas Costa Rica Integra Notariado Sociedad Anonima Cedral Business Center, Integra Legal Costa Rica Building, Tower One, Fifth Floor, Office Kaya W.F.G. (Jombi), Zeelandia Office 43 Americas Curacao Ernst & Young Accountants Park, Mensing #16, Willemstad, P.O. BOX Curacao 3626, Curacao Kaya W.F.G. (Jombi), Zeelandia Office 44 Americas Curaçao Ernst & Young Advisory Park, Mensing #16, Willemstad, P.O. BOX Curacao 3626, Curacao Kaya W.F.G. (Jombi), Zeelandia Office 45 Americas Curaçao Ernst & Young Tax Advisors Park, Mensing #16, Willemstad, P.O. BOX Curacao 3626, Curacao Ave. Pedro Henriquez, Urena No. 138, Dominican 46 Americas Ernst & Young Servicios Contables RL, S.A. Torre Empresarial Reyna II, Suite 900, Dominican Republic Republic Ens. La Esperilla, Santo Domingo, Pedro Henríquez Ureña N° 138, , Torre Dominican 47 Americas ERNST & YOUNG, S.R.L. Empresarial Reyna II, Suite 900, Piso 9,, Dominican Republic Republic Santo Domingo de Guzman,, Distrito Andalucia y Cordero Esquina, Edificio 48 Americas Ecuador Ernst & Young Ecuador E&Y Cia. Ltda. Ecuador Cyede, 3er piso, Quito, Ecuador

Andalucia y Cordero Esquina, Edificio 49 Americas Ecuador EY Accounting & Reporting EYA&R Cia Ltda Ecuador Cyede, 3er piso, Quito, Ecuador

Andalucia y Cordero Esquina, Edificio 50 Americas Ecuador EY Addvalue Asesores Cia. Ltda. Ecuador Cyede, 3er piso, Quito, Ecuador Torre Futura , Complejo World Trade 51 Americas El Salvador E&Y El Salvador, S.A. de C.V. Center, 87 Ave. Nte y Calle El Mirador, El Salvador Local 11-05 San Salvador, El Salvador Torre Futura , Complejo World Trade 52 Americas El Salvador Ernst & Young, S.A. Center, 87 Ave. Nte y Calle El Mirador, El Salvador Local 11-05 San Salvador, El Salvador EYCA SERVICIOS INTEGRALES DE ASESORÍA, Torre Futura World Trade Center 11-05, 53 Americas El Salvador El Salvador SOCIEDAD ANONIMA DE CAPITAL VARIABLE San Salvador, El Salvador 5av. 5-55 Zona 14, Europlaza World 54 Americas Guatemala Ernst & Young, Sociedad Anonima Business Center, Torre III Of. 1103, Guatemala 1104, Guatemala

Page 2 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation Diangonal 6 12-42, zona 10 , Design 55 Americas Guatemala Integra Legal Sociedad Anonima Center Torre 2 , oficina, 1001, Guatemala Guatemala Edificio Meva, Floor 2 # 2001, Barrio Los 56 Americas Honduras Ernst & Young Honduras, de R.L. de C.V Andes, Calle 8, Avenida 14 N.O, San Honduras Pedro Sula, Honduras 144 Menachem Begin RD, Tel-Aviv, 57 Americas Israel Ernst & Young (Israel) Ltd Israel 6492102, Israel

144 Menachem Begin RD, Tel-Aviv, 58 Americas Israel Kost Forer Gabbay & Kasierer Israel 6492102, Israel

59 Americas Jamaica Ernst & Young Chartered Accountants 8 Olivier Road, Kingston, 8, Jamaica Jamaica

60 Americas Jamaica Ernst & Young Services Limited 8 Olivier Road, Kingston, 8, Jamaica Jamaica

EYMX ASESORIA Y CONSULTORIA Ejercito Nacional “Torre paseo”, 843b, 61 Americas Mexico Mexico ESPECIALIZADA, S.A. DE C.V. piso 4, Granada , Miguel Hidalgo, Mexico Antara Polanco, Av. Ejercito Nacional # 62 Americas Mexico MANCERA, S.C. 843-B Piso 4, Colonia Granada, D.F., Mexico 11520, Mexico City Worthing Corporate Centre, Worthing 63 Americas N/A Caribbean Professional Services Limited Barbados Main Road, Christ Church, Barbados

Centro BAC, 3 Piso, Km 4, 5 Carretera a 64 Americas Nicaragua Ernst & Young Nicaragua, S.A. Nicaragua Masaya, Managua, Nicaragua

Plaza Credicorp Bank, Piso 26, Avenida 65 Americas Panama E&Y Central America, Inc. Panama Nicanor de Obarrio, Calle 50, 50, Panama

Office One Building, Penthouse, 50th 66 Americas Panama Ernst & Young Limited Corp. Panama Street and 58th Street Obarrio, Panama Avda. Mcal. Lopez 3794 y Cruz del Ernst & Young Paraguay - Auditores y 67 Americas Paraguay Chaco, Edificio Citicenter, 6th. Floor, Paraguay Asesores de Negocios Villa Morra, Asunción, Paraguay Ernst & Young Asesores Empresariales Avenida Víctor Andrés Belaúnde 171, 68 Americas Peru Peru Sociedad Civil de Responsabilidad Limitada San Isidro, Lima 27, Peru

Ernst & Young Asesores Sociedad Civil de Avenida Víctor Andrés Belaúnde 171, 69 Americas Peru Peru Responsabilidad Limitada San Isidro, Lima 27, Peru

Av. Victor Andres Belaunde 171, San 70 Americas Peru Ernst & Young Outsourcing S. Civil de R. L. Peru Isidro, Lima 27, Peru

Paredes, Burga & Asociados Sociedad Civil De Av. Víctor Andrés Belaúnde 171, San 71 Americas Peru Peru Responsabilidad Limitada Isidro, Lima 27, Peru

Cnr. Brazil & Mongiraud Streets, Castries, 72 Americas Saint Lucia Ernst & Young Saint Lucia Saint Lucia

2nd Floor, Mardini Building, # 24 Micoud 73 Americas Saint Lucia Ernst & Young Services Limited Saint Lucia Street, Castries, Saint Lucia

Prins Hendrikstraat 49, Paramaribo, 74 Americas Suriname Ernst & Young Suriname Suriname Suriname

Trinidad and 5-7 Sweet Briar Road, St. Clair, Port of 75 Americas Ernst & Young Trinidad and Tobago Tobago Spain, Trinidad, Trinidad and Tobago

Trinidad and 62 Hadfield and Cross Streets, 76 Americas Ernst & Young Services Inc. Guyana Tobago Georgetown, Guyana

Trinidad and 5-7 Sweet Briar Road, St. Clair, Port of 77 Americas Ernst & Young Services Ltd Trinidad and Tobago Tobago Spain, Trinidad, Trinidad and Tobago c/o National Registered Agents Inc., 160 78 Americas Ernst & Young Capital Advisors, LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 79 Americas United States Ernst & Young CertifyPoint LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 80 Americas United States Ernst & Young Infrastructure Advisors, LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 81 Americas United States Ernst & Young Investment Advisers LLP Greentree Drive, Suite 101, Dover DE United States 19904, United States

Page 3 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation c/o National Registered Agents Inc., 160 82 Americas United States Ernst & Young LLP Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 83 Americas United States Ernst & Young Product Sales LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 84 Americas United States Ernst & Young Puerto Rico LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 Ernst & Young Real Estate Services Company 85 Americas United States Greentree Drive, Suite 101, Dover DE United States LLC 19904, United States c/o National Registered Agents Inc., 160 86 Americas United States EY Government Services LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 87 Americas United States EY Turnaround Management Services LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States c/o National Registered Agents Inc., 160 88 Americas United States EY Unclaimed Property Services LLC Greentree Drive, Suite 101, Dover DE United States 19904, United States Avda. 18 de Julio 984, 4th & 5th Floors 89 Americas Uruguay Ernst & Young Uruguay Sociedad Civil (Palacio Brasil), P.O. Box 1303, Uruguay Montevideo, 11100, Uruguay Venezuela, Suite 130, The Savannah Business 90 Americas Bolivarian MDL Barbados Inc Center, Hastings, Christ Church, Barbados Republic of Barbados Venezuela, Av. Francisco de Miranda, Centro Lido, Venezuela, Bolivarian 91 Americas Bolivarian Mendoza, Delgado, Labrador & Asociados Torre A, Piso 13, Ofic. 131-A, El Rosal, Republic of Republic of Caracas, Estado Miranda, 1060, Asia- EY Centre' Level 34, 200 George Street, 92 Australia Articulate Consulting Pty Ltd Australia Pacific Sydney NSW 2000, Australia

Asia- Ernst & Young Centre, 200 George 93 Australia Ernst & Young Australia Pacific Street, Sydney, Australia

Asia- Ernst & Young Centre, 200 George 94 Australia Ernst & Young ABC Pty Limited Australia Pacific Street, Sydney, Australia

Asia- Ernst & Young Australia Operations Pty Ernst & Young Centre, 200 George 95 Australia Australia Pacific Limited Street, Sydney, Australia Level 9, Ernst & Young Building, 2 Asia- Ernst & Young Australia Operations Pty 96 Australia Takutai Square, Britomart, Auckland, New Zealand Pacific Limited 1010, New Zealand Asia- Ernst & Young Centre, 200 George 97 Australia Ernst & Young Law Pty Limited Australia Pacific Street, Sydney, Australia

Asia- Ernst & Young Centre, 200 George 98 Australia Ernst & Young Real Estate Pty Limited Australia Pacific Street, Sydney, Australia

Asia- Ernst & Young Transaction Advisory Services Ernst & Young Centre, 200 George 99 Australia Australia Pacific Limited Street, Sydney, Australia

Asia- Ernst & Young Centre, 200 George 100 Australia EY Business Solutions Pty Ltd Australia Pacific Street, Sydney, Australia

Asia- EY Centre' Level 34, 200 George Street, 101 Australia EY Community Impact Services Pty Limited Australia Pacific Sydney NSW 2000, Australia

Asia- Ernst & Young Centre, 200 George 102 Australia EY Customer Solutions Pty Limited Australia Pacific Street, Sydney, Australia

Asia- 200 George Street, Sydney NSW 2000, 103 Australia EY Digital Pty Limited Australia Pacific Australia

Asia- EY Centre' Level 34, 200 George Street, 104 Australia EY Enterprise Solutions Pty Limited Australia Pacific Sydney NSW 2000, Australia

Asia- Ernst & Young,, Level 34, 200 George St. 105 Australia EY Identity Pty Ltd Australia Pacific , Sydney NSW 2000, Australia

Asia- Ernst & Young Centre, 200 George 106 Australia Information Management Careers Pty Ltd Australia Pacific Street, Sydney, Australia

Asia- Room 1501-02, CITIC Tower, 1 Tim Mei 107 China Chen & Co. Law Firm Hong Kong Pacific Avenue, Central, Hong Kong

Asia- Unit 07A, 35/F, The Center, 989 Chang 108 China Ernst & Young (China) Advisory Limited China Pacific Le Road, Shanghai, China

Page 4 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation Unit T 70, 49/F, Shanghai World Asia- Ernst & Young (Shanghai) Certified Tax 109 China Financial Center, 100 Century Avenue, China Pacific Agency Company Limited Pudong New Area, Shanghai, 200120, Units 01-12, Level 17, Ernst & Young Asia- 110 China Ernst & Young Hua Ming LLP Tower, Oriental Plaza, 1 East Changan China Pacific Avenue, Dongcheng District, Beijing, Suite 200, 8 Zovkhis Building, Seoul Asia- 111 China Ernst & Young Mongolia Audit LLC Street 21, Sukhbaatar District, Mongolia Pacific Ulaanbaatar , Mongolia Asia- Unit 43T10, No. 100 Century Avenue, 112 China EY Academy (Shanghai) Limited China Pacific Pudong, Shanghai, China 51F, Shanghai World Financial Center, Asia- 113 China EY Chen & Co Law Firm 100 Century Avenue, Pudong New Area, China Pacific Shanghai, China Asia- Room 307, 698 Yongjia Road, Xuhui 114 China EY Parthenon (Shanghai) Advisory Limited China Pacific District, Shanghai, China EY Zhong Heng Construction Cost Room 11205,11206, Floor 12, No 1, Asia- 115 China Consultancy Co., Ltd Building C, Gate of the City, Tangyan China Pacific 安永中恒工程造价咨询有限公司 Road South, Gaoxin District, Xi'an, Asia- Shanghai Zhi Xin Assets Appraisal Co., No. 237, West Jiefang Road, Nanqiao, 116 China China Pacific Limited Fengxian District, Shanghai, China

Asia- Pacific House, Level 7, 1 Butt Street, 117 Fiji Ernst & Young Fiji Pacific Suva, Fiji

Asia- Pacific House, Level 7, 1 Butt Street, 118 Fiji Ernst & Young (Advisory) Fiji Limited Fiji Pacific Suva, Fiji

Asia- 231 Ypao Road, Ernst & Young Building, 119 Guam Ernst & Young LLP Guam Pacific Suite 201, Tamuning, 96913, Guam

Asia- 22/F, CITIC Tower, 1 Tim Mei Avenue 120 Hong Kong Ernst & Young Hong Kong Pacific Central, Hong Kong

Asia- 22/F, CITIC Tower, 1 Tim Mei Avenue 121 Hong Kong Ernst & Young Advisory Services Limited Hong Kong Pacific Central, Hong Kong

Asia- Ernst & Young Company Secretarial Services 22/F, CITIC Tower, 1 Tim Mei Avenue 122 Hong Kong Hong Kong Pacific Limited Central, Hong Kong

Asia- 22/F, CITIC Tower, 1 Tim Mei Avenue 123 Hong Kong Ernst & Young Tax Services Limited Hong Kong Pacific Central, Hong Kong

Asia- 22/F, CITIC Tower, 1 Tim Mei Avenue 124 Hong Kong Ernst & Young Transactions Limited Hong Kong Pacific Central, Hong Kong

Asia- 1501-02, 15th floor, CITIC Tower, 1 Tim 125 Hong Kong LC Lawyers LLP Hong Kong Pacific Mei Avenue, Central, Hong Kong

Asia- Room 02, 31/F, Paul Y. Centre, 51 Hung 126 Hong Kong MTel Solutions Limited Hong Kong Pacific To Road, Kwun Tong, Hong Kong

Asia- Room 1, 5/F., No. 420 Section 1 Keelung 127 Hong Kong Mtel Solutions Taiwan Taiwan Pacific Road, Xinyi District, Taipei, Taiwan B02-1, Room 507, No. 2, Shuiyin Road, Asia- 128 Hong Kong Mtel Technology (Guangzhou) Limited Yuexiu District, Guangzhou, Guangdong China Pacific Province, PRC, China Indonesia Stock Exchange Building, Asia- Kantor Akuntan Publik Purwantono, Sungkoro 129 Indonesia Tower II, 7th Floor, Jl. Jend Sudirman Indonesia Pacific & Surja Kav. 52-53, Jakarta, 12190, Indonesia Indonesia Stock Exchange Building, Asia- Perserikatan Perdata Purwantono, Suherman, 130 Indonesia Tower I, 14th Floor, Jl. Jend Sudirman Indonesia Pacific Surja Consult Kav. 52-53, Jakarta, 12190, Indonesia Indonesian Stock Exchange Building, Asia- 131 Indonesia PT Ekasurya Yasa Consult Tower 1 Level 12, Jln Jend. Sudirman, Indonesia Pacific Jakarta Selatan, Jakarta, KAV 52-53, Indonesia Stock Exchange Building, Asia- 132 Indonesia PT Ernst & Young Indonesia Tower 1,13 Floor,JI. , Jend Sudirman Indonesia Pacific Kav. 52-53 , Jakarta, 12190, Indonesia Asia- Korea, 111, Yeouigongwon-ro, Yeongdeungpo- 133 Ernst & Young Advisory, Inc. Korea, Republic of Pacific Republic of gu, Seoul, Korea, Republic of Taeyoung Building 4-8 Floor, 111, Asia- Korea, 134 Ernst & Young Han Young Yeoidgongwonro, Youngdeungpo-gu, Korea, Republic of Pacific Republic of Seoul, Korea, Republic of Asia- Korea, 111, Yeouigongwon-ro, Yeongdeungpo- 135 Ernst & Young Korea Solutions, Ltd. Korea, Republic of Pacific Republic of gu, Seoul, Korea, Republic of

Page 5 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

Asia- Korea, 111, Yeouigongwon-ro, Yeongdeungpo- 136 EY Consulting Inc. Korea, Republic of Pacific Republic of gu, Seoul, Korea, Republic of

Asia- Korea, 111 Yeouigongwon-ro, Yeongdeungpo- 137 EY Parthenon, Ltd. Korea, Republic of Pacific Republic of gu, Seoul, Korea, Republic of

Asia- Korea, 111 Yeouigongwon-ro, Yeongdeungpo- 138 Han Young Tax Corporation Korea, Republic of Pacific Republic of gu, Seoul, 07241, Korea, Republic of

Asia- 21/F, 39 , Avenida de Almeida Ribeiro, 139 Macao E & Y Comercial Offshore De Macau Limitada Macao Pacific Macao

Asia- 21/F, 39 , Avenida de Almeida Ribeiro, 140 Macao E & Y Macau Limitada Macao Pacific Macao

Asia- 21/F, 39 , Avenida de Almeida Ribeiro, 141 Macao Ernst & Young Auditores Macao Pacific Macao Level 23A Menara Milenium, Jalan Asia- 142 Malaysia Ernst & Young Damanlela, Pusat Bandar Damansara, Malaysia Pacific 50490 Kuala Lumpur, Malaysia 802, 8th Floor, Block C , Kelana Square, Asia- 143 Malaysia Ernst & Young Advisory Services Sdn Bhd 17 Jalan SS7/26, 47301 Petaling Jaya, Malaysia Pacific Selangor, Malaysia 802, 8th Floor, Block C , Kelana Square, Asia- 144 Malaysia Ernst & Young Tax Consultants Sdn Bhd 17 Jalan SS7/26, 47301 Petaling Jaya, Malaysia Pacific Selangor, Malaysia Lot 1, 1st Floor, Wisma Siamloh, Jalan Asia- 145 Malaysia Ernst & Young Trust Ltd Kemajuan, 87007 Federal Territory of Malaysia Pacific Labuan, Malaysia 802, 8th Floor, Block C , Kelana Square, Asia- 146 Malaysia EY Brightree Sdn. Bhd. 17 Jalan SS7/26, 47301 Petaling Jaya, Malaysia Pacific Selangor, Malaysia 9G Jalan Industri PBP 3/2, , Taman Asia- 147 Malaysia EY Identity Asia Sdn Bhd Industri, Pusat Bandar Puchong, , 47100 Malaysia Pacific Puchong, Selangor Darul Ehsan, Malaysia 9G Jalan Industri PBP 3/2, , Taman Asia- 148 Malaysia EY Identity Sdn Bhd Industri, Pusat Bandar Puchong, , 47100 Malaysia Pacific Puchong, Selangor Darul Ehsan, Malaysia Level 23A Menara Milenium, Jalan Asia- 149 Malaysia Hanafiah Raslan & Mohamad Damanlela, Pusat Bandar Damansara, Malaysia Pacific 50490 Kuala Lumpur, Malaysia Suite 200, 8 Zovkhis Building, Seoul Asia- 150 Mongolia Ernst & Young TMZ LLC Street 21, Sukhbaatar District, Mongolia Pacific Ulaanbaatar , Mongolia Classic Strand Condo, No. 693/701, Asia- 151 Myanmar EY UTW ADVISORY LIMITED Room (10-A) and (10-B), 10th Floor, Myanmar Pacific Merchant Road, Pabedan Township, Classic Strand Condo, No. 693/701, Asia- 152 Myanmar UTW (Myanmar) Limited Room (10-A) and (10-B), 10th Floor, Myanmar Pacific Merchant Road, Pabedan Township, Level 9, Ernst & Young Building , 2 Asia- 153 New Zealand Ernst & Young Takutai Square,Britomart , Auckland , New Zealand Pacific 1010, New Zealand Level 9, Ernst & Young Building , 2 Asia- 154 New Zealand Ernst & Young Limited Takutai Square, Britomart, Auckland, New Zealand Pacific 1010, New Zealand Level 9, Ernst & Young Building, 2 Asia- 155 New Zealand Ernst & Young Tahi Limited Takutai Square, Britomart, Auckland, New Zealand Pacific 1010, New Zealand Level 9, Ernst & Young Building , 2 Asia- Ernst & Young Transaction Advisory Services 156 New Zealand Takutai Square, Britomart, Auckland, New Zealand Pacific Ltd 1010, New Zealand Level 9, Ernst & Young Building, 2 Asia- 157 New Zealand EY Business Solutions (New Zealand) Limited Takutai Square, Britomart, Auckland, New Zealand Pacific 1010, New Zealand Level 9, Ernst & Young Building, 2 Asia- 158 New Zealand EY Community Impact Services Limited Takutai Square, Britomart, Auckland, New Zealand Pacific 1010, New Zealand Level 9, Ernst & Young Building , 2 Asia- 159 New Zealand EY Law Limited Takutai Square, Britomart, Auckland, New Zealand Pacific 1010, New Zealand Northern Asia- Suite 209 Oleai Business Center, P.O. Northern Mariana 160 Mariana Ernst & Young (CNMI), Inc. Pacific Box 503198, Saipan, MP 96950 Islands Islands C/- Blake Dawson Lawyers, Level 4, Asia- Papua New 161 Ernst & Young Mogoru Moto Building, Champion Papua New Guinea Pacific Guinea Parade, Port Moresby, Papua New Guinea Asia- SGV Building I, 6760 Ayala Avenue, 162 Philippines SyCip Gorres Velayo & Co. Philippines Pacific Makati City, 1226, Philippines

Page 6 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

Asia- 10 Collyer Quay , #39-05/05 Ocean 163 Singapore Atlas Asia Law Corporation Singapore Pacific Financial Centre , 049315, Singapore Room 408B, 4th Floor, Wisma Jaya, Asia- 164 Singapore Ernst & Young Jalan Pemancha, Bandar Seri Begawan , Brunei Darussalam Pacific BS8811, Brunei Darussalam Asia- One Raffles Quay, North Tower Level 18, 165 Singapore Ernst & Young Advisory Pte Ltd Singapore Pacific 048583, Singapore

Asia- One Raffles Quay, North Tower Level 18, 166 Singapore Ernst & Young Corporate Finance Pte Ltd Singapore Pacific 048583, Singapore

Asia- One Raffles Quay, North Tower, Level 18, 167 Singapore Ernst & Young LLP Singapore Pacific Singapore, 048583, Singapore

Asia- One Raffles Quay, North Tower, Level 18, 168 Singapore Ernst & Young Solutions LLP Singapore Pacific Singapore, 048583, Singapore

Asia- 1 Raffles Quay, #18-01, Singapore, 169 Singapore EY Corporate Advisors Pte. Ltd Singapore Pacific 048583, Singapore

Asia- 41 Duxton Hill, #02-01, 089619, 170 Singapore EY Digital Pte. Ltd. Singapore Pacific Singapore 1011-1015, Rhea Chambers, 213 Free Asia- 171 Singapore Parthenon India Private Limited Press Road, Nariman Point, Mumbai, India Pacific Maharashtra, 400021, India Asia- 1 Raffles Quay, #18-01, Singapore, 172 Singapore The Parthenon Group, Singapore, PTE, LTD Singapore Pacific 048583, Singapore Ashrafee Building, 2nd Floor, P.O.Box Asia- 173 Sri Lanka Ernst & Young 2064, Chandhanee Magu , 1/44, Maldives Pacific Maldives Asia- 201 De Saram Place, Colombo, 10, Sri 174 Sri Lanka Ernst & Young Sri Lanka Pacific Lanka

Asia- 201 De Saram Place, Colombo, 10, Sri 175 Sri Lanka Ernst & Young Advisory Services (Pvt) Limited Sri Lanka Pacific Lanka

Asia- Ernst & Young Transaction Advisory Services 201 De Saram Place, Colombo, 10, Sri 176 Sri Lanka Sri Lanka Pacific (Pvt) Ltd Lanka 9th Floor, International Trade Building, Asia- 177 Taiwan Ernst & Young Taipei World Trade Center, 333 Keelung Taiwan Pacific Road, Sec. 1, Xinyi District, Taipei City, Asia- 7F , No. 156, Min Sheng E. Road, Sect. 3, 178 Taiwan EY Advisory Services Inc. Taiwan Pacific Taipei, ROC, Taiwan

Asia- 6F-5, No. 171, Songde Rd., Sinyi District, 179 Taiwan EY Attorneys-At-Law Taiwan Pacific Taipei, Taiwan 11th Floor, International Trade Building, Asia- 180 Taiwan EY Business Advisory Services Inc. Taipei World Trade Center, 333 Keelung Taiwan Pacific Road, Sec. 1, Xinyi District, Taipei City, 4th Floor, International Trade Building, Asia- 181 Taiwan EY Management Services Inc. Taipei World Trade Center, 333 Keelung Taiwan Pacific Road, Sec. 1, Xinyi District, Taipei City, 11th Floor, International Trade Building, Asia- 182 Taiwan EY Transaction Advisory Services Inc. Taipei World Trade Center, 333 Keelung Taiwan Pacific Road, Sec. 1, Xinyi District, Taipei City, 33rd Floor, Lake Rajada Office Complex, Asia- 183 Thailand EY ACS Limited 193/136 New Ratchadaphisek Road, Thailand Pacific Klongtoey, Bangkok, 10110, Thailand 33rd Floor, Lake Rajada Office Complex, Asia- 184 Thailand EY Corporate Advisory Services Limited 193/136 New Ratchadaphisek Road, Thailand Pacific Klongtoey, Bangkok, 10110, Thailand 33rd Floor, Lake Rajada Office Complex, Asia- 185 Thailand EY Corporate Services Limited 193/136 New Ratchadaphisek Road, Thailand Pacific Klongtoey, Bangkok, 10110, Thailand 33rd Floor, Lake Rajada Office Complex, Asia- 186 Thailand EY Office Limited 193/136 New Ratchadaphisek Road, Thailand Pacific Klongtoey, Bangkok, 10110, Thailand 5th Floor, Emerald Building, #64 Asia- 187 Vietnam Ernst & Young (Cambodia) Ltd Norodom Boulevard Corner Street 178, Cambodia Pacific Sangkat Chey Chumneah, Khan Daun Capital Tower, 6th Floor, 23 Singha Asia- Lao People's 188 Vietnam Ernst & Young Lao Limited Road, Vientiane Capital, Lao,PDR, Lao Pacific Democratic Republic People's Democratic Republic Level 28, Unit 2, Bitexco Financial Tower, Asia- Ernst & Young Law Vietnam Limited Liability 189 Vietnam 2 Hai Trieu Street, Ben Nghe Ward , Vietnam Pacific Company District 1, Ho Chi Minh City, Vietnam

Page 7 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation Bitexco Financial Tower, 28th Floor, 2 Asia- 190 Vietnam Ernst & Young Vietnam Limited Hai Trieu Street, District 1, Ho Chi Minh Vietnam Pacific city, Vietnam 8th floor, Corner Stone, 16 Phan Chu Asia- 191 Vietnam EY Consulting Vietnam Limited Trinh, , Phan Chu Trinh Ward, , Hoan Vietnam Pacific Kiem District, Ha Noi, Vietnam Asia- EY Vietnam Cybersecurity Services Company No. 2, Hai Trieu Street, Ben Nghe Ward, 192 Vietnam Vietnam Pacific Limited District 1, Ho Chi Minh City, Vietnam

Rr. "Ibrahim Rrugova" Godina Sky Tower, 193 EMEIA Albania "Ernst & Young Albania" sh.p.k. Albania Kati 6 , Tirane, 1001 , Albania

1 Northern Avenue, Office 27 , Yerevan , 194 EMEIA Armenia Ernst & Young CJSC Armenia 0001, Armenia

Contrast Ernst & Young Management Wagramer Strasse 19, IZD-Tower, 1220, 195 EMEIA Austria Austria Consulting GmbH Vienna, Austria

Wagramer Strasse 19, IZD-Tower, 1220, 196 EMEIA Austria Dr. Hock Steuerberatungsgesellschaft m.b.H. Austria Vienna, Austria

Wagramer Strasse 19, IZD-Tower, 1220, 197 EMEIA Austria Ernst & Young Advisory Services GmbH Austria Vienna, Austria

Wagramer Strasse 19, IZD-Tower, 1220, 198 EMEIA Austria Ernst & Young Corporate Finance GmbH Austria Vienna, Austria

Wagramer Strasse 19, IZD-Tower, 1220, 199 EMEIA Austria Ernst & Young Management Consulting GmbH Austria Vienna, Austria

Ernst & Young Steuerberatungsgesellschaft Wagramer Strasse 19, IZD-Tower, 1220, 200 EMEIA Austria Austria m.b.H. Vienna, Austria

Ernst & Young Wagramer Strasse 19, IZD-Tower, 1220, 201 EMEIA Austria Austria Wirtschaftspruefungsgesellschaft mbH Vienna, Austria 153 Neftchilar avenue, Port Baku Towers 202 EMEIA Azerbaijan Ernst & Young Holdings (CIS) B.V. Business Centre, South Tower (block A), Azerbaijan 9th floor, Baku, AZ1010, Azerbaijan P.O. Box 140, 10th Floor, East Tower, 203 EMEIA Bahrain Ernst & Young Bahrain World Trade Center, Manama, Bahrain P.O. Box 164, Burj Al Gassar, 24th Floor, 204 EMEIA Bahrain Ernst & Young Majlis Al Taawon Street, West Bay, Doha, Qatar Qatar Al Mansoor Area, Al Ameerat Street, 205 EMEIA Bahrain Ernst & Young Iraq Erbil, Iraq

P.O. Box 140, 10th Floor, East Tower, 206 EMEIA Bahrain Ernst & Young - Bahrain World Trade Center, Manama, Bahrain P.O Box 30595, 5 Shafiee Street, 207 EMEIA Bahrain Ernst & Young - Middle East Opposite Akram Mosque, Villat Sharqieh- Syrian Arab Republic Mazzeh, Damascus, Syrian Arab Republic P.O. Box 140, 10th Floor, East Tower, 208 EMEIA Bahrain Ernst & Young Consulting W.L.L. Bahrain World Trade Center, Manama, Bahrain

P.O. Box 140, 10th Floor, East Tower, 209 EMEIA Bahrain Ernst & Young Corporate Finance W.L.L. Bahrain World Trade Center, Manama, Bahrain

Ernst & Young for Systems and Programming Riyadh, Olaya District, Olaya Main Road, 210 EMEIA Bahrain Saudi Arabia W.L.L. P.O. Box 18366, 11415, Saudi Arabia

Ernst & Young for Systems and Programming P.O. Box 140, 10th Floor, East Tower, 211 EMEIA Bahrain Bahrain W.L.L. World Trade Center, Manama, Bahrain

P O Box 136, Abu Dhabi, United Arab 212 EMEIA Bahrain Ernst & Young Middle East United Arab Emirates Emirates Level 28, Al Attar Business Tower, 213 EMEIA Bahrain Ernst & Young Middle East Sheikh Zayed Road, Dubai, P.O. BOX United Arab Emirates 9267, United Arab Emirates 10th Floor, East Tower, P.O. Box 140, 214 EMEIA Bahrain Ernst & Young Training W.L.L. Bahrain World Trade Center, Manama, Bahrain 28th Floor, Al Saqr Business Tower, 215 EMEIA Bahrain EY Consulting L.L.C. Sheikh Zayed Road, Dubai, P.O.BOX United Arab Emirates 9267, United Arab Emirates A. Qasem & Co., Chartered Accountants, 216 EMEIA Bangladesh A. Qasem & Co. Gulshan Pink City, Suites #01-03 (Level Bangladesh 7), Plot #15,, Road # 103, Gulshan

Page 8 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

Ernst & Young Digital Limited Liability 51A, 15th floor, Klary Tsetkin st., Minsk, 217 EMEIA Belarus Belarus Company 220004, Belarus

15th floor, 51A, Klary Tsetkin street, 218 EMEIA Belarus Ernst & Young Legal Services LLC Belarus Minsk, 220004, Belarus

15th floor, 51A, Klary Tsetkin street, 219 EMEIA Belarus Ernst & Young LLC Belarus Minsk, 220004, Belarus

Ernst & Young Accountancy & Tax Services 220 EMEIA Belgium De Kleetlaan 2, B1831 Diegem, Belgium Belgium CVBA

221 EMEIA Belgium Ernst & Young Accountants CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

222 EMEIA Belgium Ernst & Young Advisory Services CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

223 EMEIA Belgium Ernst & Young Assurance Services CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

224 EMEIA Belgium Ernst & Young Bedrijfsrevisoren CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

225 EMEIA Belgium Ernst & Young Fiduciaire CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

226 EMEIA Belgium Ernst & Young Representation CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

Ernst & Young Special Business Services 227 EMEIA Belgium De Kleetlaan 2, B1831 Diegem, Belgium Belgium CVBA

228 EMEIA Belgium Ernst & Young Tax Consultants CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

229 EMEIA Belgium EY Cogniservices NV De Kleetlaan 2, 1831 Diegem, Belgium Belgium

230 EMEIA Belgium EY Solutions CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

231 EMEIA Belgium EY VODW CVBA De Kleetlaan 2, B1831 Diegem, Belgium Belgium

Fra Andela Zvizdovica 1, Sarajevo, Bosnia and Audit Company “Ernst & Young“ d.o.o. Bosnia and 232 EMEIA Bosnia and Herzegovina, 71 000, Bosnia Herzegovina Sarajevo Herzegovina and Herzegovina Plot 22, 2nd Floor UN Place, Khama 233 EMEIA Botswana Ernst & Young Botswana Crescent, Gaborone, Botswana

Plot 134, Independence Avenue, Times 234 EMEIA Botswana Ernst & Young Advisory Services (Pty) Limited Botswana Square, Gaborone, Botswana

Plot 22, 2nd Floor UN Place, Khama 235 EMEIA Botswana Ernst & Young Management Services (Pty) Ltd Botswana Crescent, Gaborone, Botswana Polygraphia Office Center, Floor 4, 236 EMEIA Bulgaria "Ernst & Young" Law Partnership Tsarigradsko shose blvd 47A, Sofia, Bulgaria 1124, Bulgaria Polygraphia Office Center, Floor 4, 237 EMEIA Bulgaria Ernst & Young Audit OOD Tsarigradsko shose blvd 47A, Sofia, Bulgaria 1124, Bulgaria Polygraphia Office Center, Floor 4, 238 EMEIA Bulgaria Ernst & Young Bulgaria EOOD Tsarigradsko shose blvd 47A, Sofia, Bulgaria 1124, Bulgaria ECA – Ernst & Young , BP 3340, Douala, 239 EMEIA Cameroon ECA - Ernst & Young Cameroon S.A Cameroon Cameroon

240 EMEIA Cameroon Ernst & Young Cameroon Sarl 1602 Bd de la Liberte, Douala, Cameroon Cameroon

Avenue Ngarta Tombalbaye, B.P. 324 241 EMEIA Chad Cabinet Henri Ernst & Young Tchad Chad N’djamena, Chad

Avenue Ngarta Tombalbaye, B.P. 324 242 EMEIA Chad Ernst & Young Tchad Juridique et Fiscal S.A. Chad N’djamena, Chad Immeuble CFAO, Boulevard Denis Sassou 243 EMEIA Congo Ernst & Young SA Nguesso, , BP 84, RCCM Brazzaville, Congo Brazzaville, NO 01 B 2892, Congo

Page 9 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

Immeuble CFAO Boulevard Denis Sassou 244 EMEIA Congo FFA Juridique & Fiscale SA Congo Nguesso, BP 84, Brazzaville, Congo Congo, The 8225 Avenue Flambeau, 2ème etage Congo, The 245 EMEIA Democratic Ernst & Young RDC Sarl Immeuble Modern Paradise, Kinshasa, Democratic Republic Republic of Congo, The Democratic Republic of the of the Congo, The 2eme Etage, Immeuble Modern Paradise, Congo, The 246 EMEIA Democratic EY Audit SARL Avenue Flambeau, Gombe, Kinshasa, Democratic Republic Republic of 8225, Congo, The Democratic Republic of the Radnicka cesta 50, Zagreb, 10000, 247 EMEIA Croatia Ernst & Young d.o.o. Croatia Croatia

Radnicka cesta 50, Zagreb, 10000, 248 EMEIA Croatia Ernst & Young Savjetovanje d.o.o. Croatia Croatia

6, Stasinou Avenue, Jean Nouvel Tower, 249 EMEIA Cyprus Ernst & Young Cyprus Limited Cyprus Nicosia, 1060, Cyprus 36, Agias Elenis Street, Galaxias Building, 250 EMEIA Cyprus Prountzos & Prountzos LLC Block B, 6th floor, Office 602, Nicosia, Cyprus 1061, Cyprus Czech Na Florenci 2116/15, Prague 1 - Nove 251 EMEIA E & Y Valuations s.r.o. Czech Republic Republic Mesto, 110 00, Czech Republic

Czech Na Florenci 2116/15, Prague 1 - Nove 252 EMEIA Ernst & Young Audit, s.r.o. Czech Republic Republic Mesto, 110 00, Czech Republic

Czech Na Florenci 2116/15, Prague 1 - Nove 253 EMEIA Ernst & Young, s.r.o. Czech Republic Republic Mesto, 110 00, Czech Republic

Czech Na Florenci 2116/15, Prague 1 - Nove 254 EMEIA Weinhold Legal, v.o.s. advokátní kancelář Czech Republic Republic Mesto, 110 00, Czech Republic Osvald Helmuths Vej 4, Postboks 250, 18/6 1992 Statsautoriseret 255 EMEIA Denmark Frederiksberg, 2000 , Copenhagen, Denmark Revisionsaktieselskab Denmark Osvald Helmuths Vej 4, Postboks 250, Ernst & Young Godkendt 256 EMEIA Denmark Frederiksberg, 2000 , Copenhagen, Denmark Revisionspartnerselskab Denmark Osvald Helmuths Vej 4, Postboks 250, EY Grønland Statsautoriseret 257 EMEIA Denmark Frederiksberg, 2000 , Copenhagen, Denmark Revisionsanpartsselskab Denmark Osvald Helmuths Vej 4, Postboks 250, 258 EMEIA Denmark EY Net Source A/S Frederiksberg, 2000 , Copenhagen, Denmark Denmark Ring Road Zone , # 10 A Rama Tower , El 259 EMEIA Egypt Allied for Accounting and Auditing Egypt Kattamaya, Egypt

Ring Road Zone, # 10 A Rama Tower, El 260 EMEIA Egypt Ernst & Young Corporate Finance Egypt Kattamaya, Egypt

Ring Road Zone, # 10 A Rama Tower , El 261 EMEIA Egypt Ernst & Young E.E.Y (L.L.C) Egypt Kattamaya, Egypt

262 EMEIA Estonia Ernst & Young Baltic AS Ravala 4, Tallinn, 10143, Estonia Estonia

Alvar Aallon katu 5 C, Helsinki, FIN- 263 EMEIA Finland Ernst & Young Oy Finland 00100, Finland

Alvar Aallon katu 5 C, Helsinki, FIN- 264 EMEIA Finland Julkispalvelut EY Oy Finland 00100, Finland

1-2 Place des Saisons, Courbevoie , 265 EMEIA France Artois France 92400, La Defense 1, France

145, Residence El Andalous, Bir Khadem, 266 EMEIA France Audit Consulting Partners Algeria Alger, 16000, Algeria

1-2, place des Saisons , 92400 267 EMEIA France Auditex France Courbevoie , Paris La Défense 1, France

1-2, place des Saisons , 92400 268 EMEIA France Barbier Frinault & Associes France Courbevoie , Paris La Défense 1, France

1-2, place des Saisons , 92400 269 EMEIA France Ernst & Young Advisory France Courbevoie , Paris La Défense 1, France

Algérian Business Center , Pin Maritime, 270 EMEIA France Ernst & Young Advisory Algérie Algeria El Mohammadia, Alger, Algeria

Page 10 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

3, rue Emile Masson , 44000 Nantes, 271 EMEIA France Ernst & Young Atlantique France France

1-2, place des Saisons , 92400 272 EMEIA France Ernst & Young Audit France Courbevoie , Paris La Défense 1, France

Ernst & Young Audit Conseil & Associes - "E&Y 7 Rue de I'Industrie, Immeuble Le 273 EMEIA France Monaco A.C.A." Mercator, Monaco

1-2, place des Saisons , 92400 274 EMEIA France Ernst & Young et Associes France Courbevoie , Paris La Défense 1, France

1-2, place des Saisons , 92400 275 EMEIA France Ernst & Young et Autres France Courbevoie , Paris La Défense 1, France

1-2, , Place des Saisons - 92400 , 276 EMEIA France Ernst & Young Société d'Avocats SELAS France Courbevoie, Paris La Défense 1, France

1/2 Place des Saisons, Courbevoie , 277 EMEIA France EY & Associés France 92400, Paris La Defense 1, France

30/100 rue Albert Caquot, Espace 278 EMEIA France EY VENTURY Avocats France Berlioz , 06410 Biot, France

1-2, place des Saisons , 92400 279 EMEIA France Picarle et Associes France Courbevoie , Paris La Défense 1, France

Calle Nigeria # 24, Malabo, APDO 752, 280 EMEIA Gabon Ernst & Young Equatorial Guinea Equatorial Guinea

Immeuble BDM, Boulevard du Bord de 281 EMEIA Gabon Ernst & Young Gabon Mer, Libreville, BP2278, Gabon

Calle Nigeria # 24, Malabo, APDO 752, 282 EMEIA Gabon FFA Ernst & Young Equatorial Guinea Equatorial Guinea

Immeuble BDM, Boulevard du Bord de 283 EMEIA Gabon FFA Juridique et Fiscale Gabon Mer, Libreville, BP 1013, Gabon

Kote Abkhazi Street 44, Tbilisi, 0105, 284 EMEIA Georgia EY LLC Georgia Georgia

Ernst & Young GmbH Flughafenstraße 61, 70629, Stuttgart, 285 EMEIA Germany Germany Wirtschaftsprüfungsgesellschaft Germany Ernst & Young Law GmbH Flughafenstraße 61, 70629, Stuttgart, 286 EMEIA Germany Rechtsanwaltsgesellschaft Germany Germany Steuerberatungsgesellschaft Mergenthalerallee 3 - 5, 65760, 287 EMEIA Germany Ernst & Young Real Estate GmbH Germany Eschborn, Germany

Mergenthalerallee 3-5, 65760, Eschborn, 288 EMEIA Germany Ernst & Young Retail Services GmbH Germany Germany

Ackerstraße 14/15,, 10115, Berlin, 289 EMEIA Germany etventure GmbH Germany Germany

Flughafenstraße 61, 70629, Stuttgart, 290 EMEIA Germany EY Business Services GmbH Germany Germany

Heimhuder Straße 69, 20148, Hamburg, 291 EMEIA Germany EY Innovalue Management Advisors GmbH Germany Germany

Neuer Zollhof 1, 40221, Düsseldorf, 292 EMEIA Germany EY-Parthenon GmbH Germany Germany G15, White Avenue, Airport Residential 293 EMEIA Ghana Ernst & Young Advisory Services Limited Area, Airport, Accra, P. O. BOX KA 160, Ghana Ghana G15, White Avenue, Airport Residential 294 EMEIA Ghana Ernst & Young Chartered Accountants Ghana Area, Airport, Accra, KA 16009, Ghana

PO Box 191, Regal House, Queensway, 295 EMEIA Gibraltar EY Limited Gibraltar Gibraltar

Ernst & Young (Hellas) Certified Auditors 8B Chimarras Str., Maroussi , Athens, 296 EMEIA Greece Greece Accountants SA 15125, Greece

Ernst & Young Societe Anonyme for the 8B Chimarras Str., Maroussi , Athens, 297 EMEIA Greece Greece Provision of Advisory Services 15125, Greece

Page 11 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

Platis - Anastassiadis & Partners Law 8B Chimarras Str., Maroussi , Athens, 298 EMEIA Greece Greece Partnership 15125, Greece

299 EMEIA Guinea FFA-Conseils BP 1762 , Conakry , Guinea Guinea

300 EMEIA Guinea Fiduciaire France Afrique "FFA" BP 1762 , Conakry , Guinea Guinea

Ernst & Young Könyvvizsgáló Korlátolt 301 EMEIA Hungary Vaci ut. 20, Budapest, 1132, Hungary Hungary Felelõsségû Társaság

Ernst & Young Tanácsadó Korlátolt 302 EMEIA Hungary Vaci ut. 20, Budapest, 1132, Hungary Hungary Felelõsségû Társaság

303 EMEIA Hungary Vámosi-Nagy Ernst and Young Ügyvédi Iroda Vaci ut. 20, Budapest, 1132, Hungary Hungary

304 EMEIA Iceland Ernst & Young ehf Borgartún 30, 105, Reykjavík, Iceland Iceland

Gulshan Pink City, Level 7, Plot # 15, Ernst & Young Advisory Services Bangladesh 305 EMEIA India Road # 103, Suites # 6/A, Block– CEN Bangladesh Limited (C), Gulshan Avenue, , Dhaka, 1212, 6th Floor, Worldmark 1, Asset Area 11, 306 EMEIA India Ernst & Young Associates LLP Hospitality District, Indira Gandhi India International Airport, New Delhi, 110037, 22 Camac Street, Block 'C', 3rd Floor, 307 EMEIA India Ernst & Young LLP India Kolkata, 700 016, India

Ernst & Young Merchant Banking Services 14th, The Ruby, 29 Senapati Bapat Marg, 308 EMEIA India India Private Limited Dadar (W), Mumbai , 400028, India

22 Camac Street, Block 'C', 3rd Floor, 309 EMEIA India EY Actuarial Services LLP India Kolkata, 700 016, India

22, Camac Street, Block-C, 3rd Floor, 310 EMEIA India EY Restructuring LLP India Kolkata, West Bengal, 700016, India

14, Mittal Chambers, 1st Floor, Nariman 311 EMEIA India PDS Legal India Point, Mumbai, 400021, India

22 Camac Street, Block 'C', 3rd Floor, 312 EMEIA India S R B A & Associates LLP India Kolkata, 700 016, India

22nd Camac Street, Block B, 3rd Floor, 313 EMEIA India S R B C & Associates LLP India West Bengal, India

22 Camac Street, Block 'C', 3rd Floor, 314 EMEIA India S R B C & Co LLP India Kolkata, 700 016, India

22 Camac Street, Block 'C', 3rd Floor, 315 EMEIA India S.R. Batliboi & Associates LLP India Kolkata, 700 016, India

22 Camac Street, Block 'C', 3rd Floor, 316 EMEIA India S.R. Batliboi & Co. LLP India Kolkata, 700 016, India

22 Camac Street, Block 'C', 3rd Floor, 317 EMEIA India S.V. Ghatalia & Associates LLP India Kolkata, 700 016, India 5th Floor, Paniz Building, No. 2, Saba Iran, Islamic Iran, Islamic Republic 318 EMEIA Ernst & Young Pars Consulting LLC Boulevard, Nelson Mandela Boulevard Republic of of (formely Jordan Blvd.), Tehran, Tehran, P. O. Box 6013, Flat 15, Building 48, 319 EMEIA Iraq Mustafa Fouad Abbas & Co for Auditing Iraq Street 12, Al-Mansour, DISTRT 609, Iraq

6 Grand Canal Wharf South Dock Road, 320 EMEIA Ireland DKM Economic Consultants Ltd Ireland Ringsend, DUBLIN, Ireland

Ernst & Young Building, Harcourt Centre, 321 EMEIA Ireland Ernst & Young Business Advisors Ireland Harcourt Street, Dublin 2, Ireland

Ernst & Young Building, Harcourt Centre, 322 EMEIA Ireland Ernst & Young Business Advisory Services Ireland Harcourt Street, Dublin 2, Ireland

Ernst & Young Building, Harcourt Centre, 323 EMEIA Ireland Ernst & Young Business Consultants Ireland Harcourt Street, Dublin 2, Ireland

Ernst & Young Building, Harcourt Centre, 324 EMEIA Ireland Ernst & Young Chartered Accountants Ireland Harcourt Street, Dublin 2, Ireland

Page 12 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

Rose House, 51-59 Circular Road, 325 EMEIA Isle of Man Ernst & Young LLC Isle of Man Douglas, Isle of Man, IM1 1AZ

326 EMEIA Italy AXTERIA S.p.A. Via Meravigli 14, Milano, 20123, Italy Italy

327 EMEIA Italy Ernst & Young Business School S.r.l Via Po, 28, Roma, 00198 Italy

328 EMEIA Italy EY Advisory S.p.A. Via Meravigli 14, Milano, 20123, Italy Italy

329 EMEIA Italy EY S.p.A. Via Po, 32, Roma, 00198 Italy

330 EMEIA Italy Studio Legale Tributario Via Meravigli 14, Milano, 20123, Italy Italy

5 Avenue Marchand, Abidjan, 01 BP 331 EMEIA Ivory Coast Ernst & Young Ivory Coast 2715 , Cote D'Ivoire Abidjan, Plateau 5, Avenue Marchand, 332 EMEIA Ivory Coast EY Advisory & Transaction Services Immeuble Neuilly, Côte d’Ivoire, Ivory Ivory Coast Coast 5 avenue Marchand, 01 BP 2715, 333 EMEIA Ivory Coast Fiduciaire France Afrique Ivory Coast Abidjan, Côte d'Ivoire

King Abdullah , II street, Building no. 300 334 EMEIA Jordan Ernst & Young Jordan , P.O.Box 1140, Amman, 11118, Jordan

Ernst & Young Jordan for Financial King Abdullah , II street, Building no. 300 335 EMEIA Jordan Jordan Consultancy , P.O.Box 1140,Amman, 11118, Jordan

Esentai Tower, 77/7, Al-Farabi Avenue , 336 EMEIA Kazakhstan Ernst & Young Advisory LLP Kazakhstan Almaty, 050060, Kazakhstan

191 Abdrakhmanova Str., Bishkek, 337 EMEIA Kazakhstan Ernst & Young Audit LLC Kyrgyzstan 720011, Kyrgyzstan

Ernst & Young Business Advisory Services Al-Farabi ave., 77/7, Essentai Esentai 338 EMEIA Kazakhstan Kazakhstan Limited Liability Partnership Tower, Almaty, 050060, Kazakhstan

Al-Farabi ave., 77/7, Almaty, 050060, 339 EMEIA Kazakhstan Ernst & Young Kazakhstan LLP Kazakhstan Kazakhstan

Al-Farabi ave., 77/7, Almaty, 050060, 340 EMEIA Kazakhstan Ernst & Young LLP Kazakhstan Kazakhstan Kenya Re Towers, Upperhill, Off Ragati 341 EMEIA Kenya Ernst & Young LLP Road, P.O. Box 44286, Nairobi, 001000, Kenya Kenya Baitak Tower, 18th-21st Floors, Safat Ernst & Young (Al-Aiban, Al-Osaimi & 342 EMEIA Kuwait Square, Ahmed Al Jaber Street, P.O. Box Kuwait Partners) 74, 13001, Kuwait Baitak Tower, 8th-21st Floors, Safat Ernst & Young Consultancy / Ahmed Al Aiban 343 EMEIA Kuwait Square, Ahmed Al Jaber Street, P.O. Box Kuwait & Partner / with Limited Liability WLL 74, 13001, Kuwait

344 EMEIA Latvia SIA Ernst & Young Baltic Muitas St. 1A, Riga, LV-1010, Latvia Latvia

P O Box 11-1639, Commerce & Finance 345 EMEIA Ernst & Young P.C.C. Lebanon Bldg, 1st Floor, Kantari, , Lebanon

Almutadaminon for Accounting and Auditing Bashir Al-Ibrahimy St, Al-Dahra , Tripoli, 346 EMEIA Libya Libya and Financial and Administrative Services LLC Libya Ernst & Young and Partners for Financial Ernst & Young Building, Bashir Al- 347 EMEIA Libya Services - Joint Company with Limited Ibrahimy St. Al-Dhahra, Tripoli, P.O.BOX Libya Liability 91873, Libyan Arab Jamahiriya Subaciaus St. 7, Vilnius, LT-01302, 348 EMEIA Lithuania UAB Ernst & Young Baltic Lithuania Lithuania

35E, Avenue John F. Kennedy, L1855, 349 EMEIA Luxembourg Compagnie de Revision S.A. Luxembourg Luxembourg

Ernst & Young Business Advisory Services 35E, Avenue John F. Kennedy, L1855, 350 EMEIA Luxembourg Luxembourg S.a.r.l. Luxembourg

35E, Avenue John F. Kennedy, L1855, 351 EMEIA Luxembourg Ernst & Young S.A. Luxembourg Luxembourg

Page 13 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

35E, Avenue John F. Kennedy, L1855, 352 EMEIA Luxembourg Ernst & Young Tax Advisory Services S.a.r.l. Luxembourg Luxembourg Macedonia, "Ernst & Young Certified Auditors Ltd. Str Pashko Vasa 16/7, Pristhina, 353 EMEIA the former Serbia Kosovo" SHPK Territory of Kosovo, Serbia, Republic of Yugoslav Macedonia, 8mi Septemvri St. 18/3-4, Karposh, Macedonia, the 354 EMEIA the former ERNST & YOUNG - SERVICES DOOEL Skopje Skopje, 1000, Macedonia, the former former Yugoslav Yugoslav Yugoslav Republic of Republic of Macedonia, Ernst & Young Certified Auditors Sh.p.k. - Rr. "Ibrahim Rrugova" Godina Sky Tower, 355 EMEIA the former Albania Skopje, Albanian Branch (Tirana) Kati 6 , Tirane, 1001 , Albania Yugoslav Macedonia, 8mi Septemvri St. 18/3-4, Karposh, Macedonia, the 356 EMEIA the former Ernst & Young-Certified Auditors DOO - Skopje Skopje, 1000, Macedonia, the former former Yugoslav Yugoslav Yugoslav Republic of Republic of Apex House, Kidney Crescent, PO Box 357 EMEIA Malawi Ernst & Young Malawi 530, Blantyre, Malawi 4th Floor, Regional Business Centre, 358 EMEIA Malta Ernst & Young Limited Achille Ferris Street, Msida, MSD1751, Malta Malta 4th Floor, Regional Business Centre, 359 EMEIA Malta Ernst & Young Malta Limited Achille Ferris Street, Msida, MSD1751, Malta Malta 4th Floor, Regional Business Centre, 360 EMEIA Malta Ernst & Young Managed Services Limited Achille Ferris Street, Msida, MSD 1751, Malta Malta 9th floor, Tower 1, NeXTeracom, , 361 EMEIA Mauritius Ernst & Young Mauritius Cybercity, Ebene, Mauritius 2nd Floor, Pirates Arms Building, 362 EMEIA Mauritius Ernst & Young (Seychelles) Independence Avenue, PO Box 1289, Seychelles Victoria, Mahe, Seychelles Villa Pervenche – Lotissement Bonnet - 363 EMEIA Mauritius Ernst & Young Audit Madagascar Ivandry, 101, Antananarivo, Madagascar

9th floor, Tower 1, NeXTeracom, 364 EMEIA Mauritius Ernst & Young Ltd Mauritius Cybercity, Ebene, Mauritius

Villa Pervenche – Lotissement Bonnet - 365 EMEIA Mauritius Ernst & Young SARL Madagascar Ivandry, 101, Antananarivo, Madagascar 51, Alexandru Cel Bun Street, Chisinau, Moldova, 366 EMEIA Ernst & Young SRL MD-2012 CHISINAU, Moldova, Republic Moldova, Republic of Republic of of Moldova, 51 Alexandru cel Bun Str., Chisinau, MD- 367 EMEIA EY Advisory Services SRL Moldova, Republic of Republic of 2012, Moldova, Republic of

37 Boulevard Abdellatif Ben Kaddour, 368 EMEIA Morocco Ernst & Young et Associés Sarl Morocco Casablanca, 20050, Morocco

37 Boulevard Abdellatif Ben Kaddour, 369 EMEIA Morocco Ernst & Young Sarl Morocco Casablanca, 20050, Morocco

Rua Belmiro Obadias Muianga, 179, C.P. 370 EMEIA Mozambique Ernst & Young, Limitada Mozambique 366, Maputo, Mozambique

Cnr Otto Nitche Str & Maritz Str, Klein 371 EMEIA Namibia Ernst & Young Namibia Namibia Windhoek, Windhoek, Namibia

Boompjes 258, 3011 XZ, Rotterdam, 372 EMEIA Netherlands CFORS B.V. Netherlands Netherlands

6 More London Place, London, SE1 2DA, 373 EMEIA Netherlands Ernst & Young Accountants LLP United Kingdom United Kingdom

Boompjes 258, 3011 XZ, Rotterdam, 374 EMEIA Netherlands Ernst & Young Actuarissen B.V. Netherlands Netherlands

6 More London Place, London, SE1 2DA, 375 EMEIA Netherlands Ernst & Young Belastingadviseurs LLP United Kingdom United Kingdom

Boompjes 258, 3011 XZ, Rotterdam, 376 EMEIA Netherlands Ernst & Young Certifypoint B.V. Netherlands Netherlands

Ernst & Young Real Estate Advisory Services Boompjes 258, 3011 XZ, Rotterdam, 377 EMEIA Netherlands Netherlands B.V. Netherlands

Boompjes 258, 3011 XZ, Rotterdam, 378 EMEIA Netherlands Ernst & Young VAT Rep B.V. Netherlands Netherlands

Page 14 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

6 More London Place, London, SE1 2DA, 379 EMEIA Netherlands EY Advisory Netherlands LLP United Kingdom United Kingdom

Boompjes 258, 3011 XZ, Rotterdam, 380 EMEIA Netherlands EY Montesquieu Finance B.V. Netherlands Netherlands

EY Montesquieu Institutional Risk Boompjes 258, 3011 XZ, Rotterdam, 381 EMEIA Netherlands Netherlands Management B.V. Netherlands

52 Leusderend, 3832 RC Leusden, 382 EMEIA Netherlands EY VODW B.V. Netherlands Netherlands

Boompjes 258, 3011 XZ, Rotterdam, 383 EMEIA Netherlands EY-Parthenon B.V. Netherlands Netherlands

Boompjes 258, 3011 XZ, Rotterdam, 384 EMEIA Netherlands Stichting Ernst & Young Foundation Netherlands Netherlands Ernst & Young Nigeria, 2a Bayo Kuku rd 385 EMEIA Nigeria Ernst & Young Ikoyi, P.O.Box 2442 Marina, Lagos, Nigeria Nigeria Dronning Eufemias gate 6, Oslo Atrium, 386 EMEIA Norway Ernst & Young Advokatfirma AS Norway P.O.Box 20, Oslo, NO-0051, Norway

Dronning Eufemias gate 6, Oslo Atrium, 387 EMEIA Norway Ernst & Young AS Norway P.O.Box 20, NO-0051 OSLO, Norway

Dronning Eufemias gate 6, Oslo Atrium, 388 EMEIA Norway Ernst & Young Value Added Tax Services AS Norway P.O.Box 20, Oslo, NO-0051 , Norway

2C, Ormerudveien, Kolbotn, 1410, 389 EMEIA Norway EY Skye AS Norway Norway

2C, Ormerudveien, Kolbotn, 1410, 390 EMEIA Norway EY Skye Consulting AS Norway Norway

2C, Ormerudveien, Kolbotn, 1410, 391 EMEIA Norway EY Skye Process AS Norway Norway

2C, Ormerudveien, Kolbotn, 1410, 392 EMEIA Norway EY Skye Solution AS Norway Norway Landmark Building, Opp Al Ameen 393 EMEIA Oman Ernst & Young LLC Mosque, Bowsher, PO Box 1750, Al Oman Qurm, Muscat, 112, Oman House # 10 - 11, Street - 2, Shirpoor 394 EMEIA Pakistan Ernst & Young Ford Rhodes Sidat Hyder Afghanistan Road, Kabul, Afghanistan

Room 601, Progressive Plaza, Beaumont 395 EMEIA Pakistan EY Ford Rhodes Pakistan Road, Karachi, 75530, Pakistan

"Ernst & Young Law Talasiewicz, Zakrzewska i ul. Rondo ONZ 1, 00124, Warszawa, 396 EMEIA Poland Poland Wspólnicy spólka komandytowa" Poland

Ernst & Young Audyt Polska spółka z ul. Rondo ONZ 1, 00124, Warszawa, 397 EMEIA Poland Poland ograniczoną odpowiedzialnością sp. k. Poland Ernst & Young spółka z ograniczoną Al. Armii Ludowej 26, 00-609 Warsaw, 398 EMEIA Poland odpowiedzialnością Academy of Business Poland Poland spółka komandytowa Ernst & Young spółka z ograniczoną ul. Rondo ONZ 1, 00124, Warszawa, 399 EMEIA Poland odpowiedzialnością Business Advisory spółka Poland Poland komandytowa Ernst & Young spółka z ograniczoną ul. Rondo ONZ 1, 00124, Warszawa, 400 EMEIA Poland odpowiedzialnością Corporate Finance spółka Poland Poland komandytowa Ernst & Young spółka z ograniczoną ul. Rondo ONZ 1, 00124, Warszawa, 401 EMEIA Poland Poland odpowiedzialnością Usługi Księgowe sp. k. Poland

EY Crowdsourcing spółka z ograniczoną 402 EMEIA Poland Burakowska 5/7, 01-066 Warsaw, Poland Poland odpowiedzialnością

ul. Rondo ONZ 1, 00124, Warszawa, 403 EMEIA Poland EY Doradztwo Podatkowe Krupa sp. k. Poland Poland Presidente Business Center, Largo 17 de 404 EMEIA Portugal Ernst & Young Angola, Limitada Setembro, nº 3, 4º Piso - Sala 441, Angola Luanda, Angola Ernst & Young Audit & Associados - SROC, Avenida da República, 90, 6 Andar, 1600- 405 EMEIA Portugal Portugal S.A. 206, Lisbon, Portugal

Page 15 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

Avenida da República, 90, 3 Andar, 1649- 406 EMEIA Portugal Ernst & Young S.A. Portugal 024, Lisbon, Portugal

Avenida da República, 90, 3 Andar, 1649- 407 EMEIA Portugal EY MANAGED SERVICES, LDA Portugal 024, Lisbon, Portugal

Ricardo Reigada Pereira – Sociedade de Rua Júlio Dinis, 891 - 4º esq., 4050-325, 408 EMEIA Portugal Portugal Advogados, SP, RL Porto, Portugal

409 EMEIA Qatar EY Consulting LLC Qatar

15-17 Ion Mihalache Bvd., Bucharest 410 EMEIA Romania "Radu & Asociatii" SPRL Tower Centre Building, 20th floor, 1st Romania district, Bucharest, 011171, Romania 15-17 Ion Mihalache Blvd., “Bucharest 411 EMEIA Romania Ernst & Young Assurance Services S.r.l. Tower Center” building, floor 21, sector Romania 1, Bucharest, 011171, Romania 15-17 Ion Mihalache Blvd., “Bucharest 412 EMEIA Romania Ernst & Young S.r.l. Tower Center” building, floor 19, sector Romania 1, Bucharest, 011171, Romania 15-17 Ion Mihalache Blvd. , "Bucharest 413 EMEIA Romania Ernst & Young Service S.r.l. Tower Center" building, floor 18, sector Romania 1, Bucharest, 011171, Romania Russian Center for Audit Technologies and Solutions Sadovnicheskaya nab. 77, bld. 1, 414 EMEIA Russian Federation Federation Limited Liability Company 115035, Moscow, Russian Federation

Russian Esentai Tower, 77/7, Al-Farabi Avenue , 415 EMEIA Ernst & Young (CIS) B.V. Kazakhstan Federation Almaty, 050060, Kazakhstan

Russian Strawinskylaan 613, 1077XX, 416 EMEIA Ernst & Young (CIS) B.V. Netherlands Federation Amsterdam, Netherlands

Russian Sadovnicheskaya nab. 77, bld. 1, 417 EMEIA Ernst & Young (CIS) B.V. Russian Federation Federation 115035, Moscow, Russian Federation White Nights Business Center, Malaya Russian 418 EMEIA Ernst & Young (CIS) B.V. Morskaya Street, 23, 190000, St. Russian Federation Federation Petersburg, Russia Russian Ernst & Young Business Advisory Services Sadovnicheskaya nab. 77, bld. 1, 419 EMEIA Russian Federation Federation LLC 115035, Moscow, Russian Federation Sadovnicheskaya Nab., 77, bld. 1, Russian 420 EMEIA Ernst & Young IT Limited Liability Company Russia, 115035 Moscow, Russian Russian Federation Federation Federation Spartakovskaya street, 6, Kazan, Russian 421 EMEIA Ernst & Young LLC 420107, Republic of Tatarstan , Russian Russian Federation Federation Federation Russian Sadovnicheskaya nab. 77, bld. 1, 422 EMEIA Ernst & Young LLC Russian Federation Federation 115035, Moscow, Russian Federation

Russian Ernst & Young Valuation and Advisory Sadovnicheskaya nab. 77, bld. 1, 423 EMEIA Russian Federation Federation Services LLC 115035, Moscow, Russian Federation

Russian EY Academy of Business Limited Liability 2, bld. 2, Paveletskaya Square, 115054, 424 EMEIA Russian Federation Federation Company Moscow, Russian Federation

Avenue de la Paix, B P 3638, Kigali, 425 EMEIA Rwanda Ernst & Young Rwanda Limited Rwanda Rwanda

4th Floor, Al Nakheel Centre, Palestine 426 EMEIA Saudi Arabia Ernst & Young & Co (Public Accountants) Saudi Arabia Street, Jeddah, KSA, Saudi Arabia

427 EMEIA Senegal Ernst & Young Entrepreneurs Conseil 22 Rue Ramez Bourgi, Dakar, Senegal Senegal

428 EMEIA Senegal Fiduciaire France Afrique - "FFA" 22 Rue Ramez Bourgi, Dakar, Senegal Senegal

429 EMEIA Senegal Racine SA 22 Rue Ramez Bourgi, Dakar, Senegal Senegal

Antifasisticke borbe 13A, Beograd-Novi 430 EMEIA Serbia Babic & Cosovic Law Partnership Belgrade Serbia Beograd, Novi Beograd, 11070, Serbia

Antifasisticke borbe 13A, Beograd-Novi 431 EMEIA Serbia Ernst & Young d.o.o. Beograd Serbia Beograd, Novi Beograd, 11070, Serbia Stanka Dragojevica bb. , (building 432 EMEIA Serbia Ernst & Young Montenegro d.o.o. Universal Capital bank AD. Podgorica), Montenegro Podgorica, Montenegro

Page 16 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation

433 EMEIA Slovakia Ernst & Young Law s.r.o. Zizkova 9, Bratislava, 811 02, Slovakia Slovakia

Radnicka cesta 50, Zagreb, 10000, 434 EMEIA Slovakia Ernst & Young Law s.r.o. Podružnica Zagreb Croatia Croatia

435 EMEIA Slovakia Ernst & Young Slovakia, spol. s r.o. Zizkova 9, Bratislava, 811 02, Slovakia Slovakia

436 EMEIA Slovakia Ernst & Young, s. r. o. Zizkova 9, Bratislava, 811 02, Slovakia Slovakia

Dunajska cesta 111, 1000 Ljubljana, 437 EMEIA Slovenia ERNST & YOUNG d.o.o. Slovenia Slovenia

Dunajska cesta 111, 1000 Ljubljana, 438 EMEIA Slovenia ERNST & YOUNG Svetovanje, d.o.o. Slovenia Slovenia

Ernst & Young Advisory Services Proprietary 102 Rivonia Road, Sandton, 439 EMEIA South Africa South Africa Limited Johannesburg, 2194, South Africa

102 Rivonia Road, Sandton, 440 EMEIA South Africa Ernst & Young Incorporated South Africa Johannesburg, 2194, South Africa

C/Raimundo Fernández Villaverde, 65, 441 EMEIA Spain ATD AUDITORES SECTOR PÚBLICO, S.L.U Spain "Torre Azca", 28003, Madrid, Spain

C/Raimundo Fernández Villaverde, 65, 442 EMEIA Spain Ernst & Young Abogados, S.L.P. Spain "Torre Azca", 28003, Madrid, Spain

C/Raimundo Fernández Villaverde, 65, 443 EMEIA Spain Ernst & Young España, S.A.U. Spain "Torre Azca", 28003, Madrid, Spain

C/Raimundo Fernández Villaverde, 65, 444 EMEIA Spain Ernst & Young Servicios Corporativos, S.L. Spain "Torre Azca", 28003, Madrid, Spain

C/Raimundo Fernández Villaverde, 65, 445 EMEIA Spain Ernst & Young, S.L. Spain "Torre Azca", 28003, Madrid, Spain

EY TRANSFORMA SERVICIOS DE C/Raimundo Fernández Villaverde, 65, 446 EMEIA Spain Spain CONSULTORÍA, S.L. "Torre Azca", 28003, Madrid, Spain

Jakobsbergsgatan 24, P.O. Box 7850, 447 EMEIA Sweden Ernst & Young AB Sweden 10399, Stockholm, Sweden

Jakobsbergsgatan 24, P.O. Box 7850, 448 EMEIA Sweden Ernst & Young Corporate Finance AB Sweden 10399, Stockholm, Sweden

P.O. Box 3455, Jakobsbergsgatan 24, 449 EMEIA Sweden EY Law AB Sweden 103 69, Stockholm, Sweden

Saltmätargatan 19A, 113 59 , 450 EMEIA Sweden EY Skye Consulting Sweden AB Sweden Stockholm, Sweden

Saltmätargatan 19A, 113 59 , 451 EMEIA Sweden EY Skye Holding AB Sweden Stockholm, Sweden

Marktgass 21, 9490 Vaduz, 452 EMEIA Switzerland Ernst & Young AG Liechtenstein Liechtenstein

453 EMEIA Switzerland Ernst & Young AG Aeschengraben 9, 4051 Basel Switzerland

5th Floor – Rouyaa 4 , – 8th Gate – Yafoor Syrian Arab 454 EMEIA Husrieh & Associates Ernst & Young LLC , – Damascus – Syria – Tel. No.: 3944000, Syrian Arab Republic Republic Syrian Arab Republic 127, Rudaki Avenue, Suite 1107 Rudaki 455 EMEIA Tajikistan EY Tajikistan LLC Tajikistan Plaza, Dushanbe, Tajikistan Tanzania, Tanhouse Tower, 34/1 Ursino South, Tanzania, United 456 EMEIA United Ernst & Young New Bagamoyo Road, P.O. Box 2475, Republic of Republic of Dar es Salaam, Tanzania, United Republic EY Building, Boulevard de la Terre, 457 EMEIA Tunisia AMC Ernst & Young Tunisia Centre Urbain Nord, Tunis, 1003, Tunisia Maslak Mahallesi Eski Buyukdere Caddesi 458 EMEIA Turkey Bey Serbest Muhasebeci Mali Musavirlik A.S. No. 27, Daire 55, Kat: 2, Turkey Sariyer/Istanbul, 34398, Turkey Maslak Mahallesi Eski Buyukdere Caddesi, Ernst & Young Kurumsal Finansman 459 EMEIA Turkey No:27, Daire:58-60 Kat:4-5 , Turkey Danismanlik A.S. Sariyer/Istanbul , 34398, Turkey

Page 17 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation Maslak Mahallesi Eski Buyukdere Caddesi Guney Bagimsiz Denetim ve Serbest 460 EMEIA Turkey No. 27, Daire: 54-57-59, Kat: 2-3-4, Turkey Muhasebeci Mali Musavirlik A.S. Sariyer/Istanbul, 34398, Turkey Maslak Mahallesi Eski Buyukdere Caddesi Kuzey Yeminli Mali Musavirlik ve Bagimsiz 461 EMEIA Turkey No. 27, Daire: 52-53-56, Kat: 1-3, Turkey Denetim A.S. Sariyer/Istanbul, 34398, Turkey Ernst & Young House, 18 Clement Hill 462 EMEIA Uganda Ernst & Young Road, Shimoni Office Village, PO Box Uganda 7215, Kampala, Uganda Khreschatyk Street, 19A, Kyiv, 01001, 463 EMEIA Ukraine Ernst & Young Audit Services LLC Ukraine Ukraine

Kreshchatyk Street, 19A, Kyiv, 01001, 464 EMEIA Ukraine Ernst & Young LLC Ukraine Ukraine

Khreshchatyk Street. 19A, KYIV , 01001, 465 EMEIA Ukraine EY Legal Services LLC Ukraine Ukraine

United Arab P O Box 136, Abu Dhabi, United Arab 466 EMEIA Ernst & Young – Middle East United Arab Emirates Emirates Emirates

United Arab Unit 4, DIFC - Currency House, 3rd Floor, 467 EMEIA Ernst & Young Corporate Finance Limited United Arab Emirates Emirates Dubai, United Arab Emirates

United Arab 468 EMEIA EY Law LLP United Arab Emirates Emirates

United 6 More London Place, London, SE1 2DA, 469 EMEIA Ernst & Young Europe LLP United Kingdom Kingdom United Kingdom 4th Floor, Harbour Place, 7 Martin United 470 EMEIA Ernst & Young Limited Hammerschlag Way, Foreshore, Cape South Africa Kingdom Town, 8001, South Africa United 1 More London Place, London, SE1 2AF, 471 EMEIA Ernst & Young LLP United Kingdom Kingdom United Kingdom

United 55-57, Rivington Street, London, EC2A 472 EMEIA EY-Seren Limited United Kingdom Kingdom 3QA, United Kingdom Inconel Business Center, 3rd floor, 473 EMEIA Uzbekistan Ernst & Young Audit Organization LLC Mustaqillik Prospekt, 75, Tashkent, Uzbekistan 100000, Uzbekistan Inconel Business Center, 3rd floor, 474 EMEIA Uzbekistan Ernst & Young Valuation LLC Mustaqillik Prospekt, 75, Tashkent, Uzbekistan 100000, Uzbekistan Joint Venture “ERNST AND YOUNG Mustaqillik Prospect, 75, Tashkent, 475 EMEIA Uzbekistan Uzbekistan ADVISORY” Limited Liability Company 100000, Uzbekistan Development House, First Floor, Cnr. 476 EMEIA Zambia Ernst & Young Katondo Street/ Cha Cha Cha Road, PO Zambia Box 32385, Lusaka, Zambia Trinity Office Park, Stand 16806, Unit 9, 477 EMEIA Zambia Ernst & Young Advisory Services Limited 10, Alick Nkhata Road, Lusaka, P O BOX Zambia 35483, Zambia Plot 354437, EY Place, Alick Nkhala 478 EMEIA Zambia EY Advisory Services Limited Zambia Road, Lusaka, Zambia

Plot 354437, EY Place, Alick Nkhala 479 EMEIA Zambia EY Zambia Zambia Road, Lusaka, Zambia Level 1, Angwa City, Julius Nyerere 480 EMEIA Zimbabwe Ernst & Young Way/Kwame Nkrumah Avenue, Harare, Zimbabwe P.O. BOX 702, Zimbabwe Level 1, Angwa City, Julius Nyerere, Ernst & Young Advisory Services (Private) 481 EMEIA Zimbabwe Way/ Kwame Nkrumah Avenue, Harare Zimbabwe Limited P.O. Box 702, Zimbabwe Level 1, Angwa City, Julius Nyerere, 482 EMEIA Zimbabwe Ernst & Young Associates (Pvt) Ltd Way/ Kwame Nkrumah Avenue, Harare, Zimbabwe Zimbabwe Leandro N. Alem 518, 9° floor, Buenos 483 Global Global EY GDS (CS) Argentina S.R.L. Argentina Aires City, Argentina, Argentina

3-2-5 Kasumigaseki, Chiyoda-ku, Tokyo, 484 Japan Japan Ernst & Young Real Estate Advisors Co., Ltd Japan 100-6032, Japan

Ernst & Young Shin Nihon Public Affairs Co., 3-2-5 Kasumigaseki, Chiyoda-ku, Tokyo, 485 Japan Japan Japan Ltd. 100-6033, Japan Hibiya Kokusai Building, 2-2-3 Uchisaiwai- 486 Japan Japan Ernst & Young ShinNihon LLC cho, Chiyoda-ku, Tokyo, 100-0011, Japan Japan

Page 18 of 19 EY Member Firms and Affiliates at 12 June 2019 - ICAEW Audit Regulation 2.12

Country of EY Area EY Country Company Name Registered Office address Incorporation Hibiya Kokusai Building, 2-2-3 , 487 Japan Japan Ernst & Young Solutions Co., Ltd. Uchisaiwai-cho, Chiyoda-ku, , Tokyo, 100- Japan 0011, Japan 3-2-5 Kasumigaseki, Chiyoda-ku, Tokyo, 488 Japan Japan Ernst & Young Tax Co. Japan 100-6032, Japan

Ernst & Young Transaction Advisory Services 3-2-5 Kasumigaseki, , Chiyoda-ku, Tokyo, 489 Japan Japan Japan Co., Ltd. 100-6027, Japan

3-2-5 Kasumigaseki, Chiyoda-ku, Tokyo, 490 Japan Japan EY Advisory & Consulting Co., Ltd Japan 100-6029, Japan

3-2-5 Kasumigaseki, Chiyoda-ku, Tokyo, 491 Japan Japan EY Law Co. Japan 100-6027, Japan

3-2-5 Kasumigaseki, Chiyoda-ku, Tokyo, 492 Japan Japan EYACC Holdings GK Japan 100-6032, Japan

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