International Directory March 2016

Moore Stephens International Limited Contact Names: Chairman Richard Moore [email protected] Chief Operating Officer Michael Hathorn [email protected] Director of Sales Charlie Newby [email protected] International Liaison Manager Sarah Skeels-Smith [email protected] Senior International Administrator Heather Deacon [email protected] Marketing Manager Victoria Littler [email protected] Marketing Executive Janice Moreland [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 2016/2017 Calendar 20 Member Firms 21 Correspondent/Associated Firms 218 E-mail Country Codes 226 Personal Contact Details 227

WORLDWIDE STATISTICS Fee Members and Principals income correspondents Countries Firms Offices and staff US$m Africa 6 20 25 852 26.5

Asia Pacific region 15 25 56 3,434 88.5

Australasia region 2 15 22 791 98.2

China region 1 4 48 4,922 304.0

Europe region 44 145 302 8,513 863.5

Latin America region 17 26 36 1,215 36.9

Middle East region 14 17 29 706 27.2

North America region* 7 48 139 7,180 1,215.2

106 300 657 27,613 2,660.0

*Includes Bermuda and The Caribbean

The information in this directory is correct at the time of going to press (March 2016)

© Moore Stephens International Limited 2016

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 2016 – comprises 299 leading independent accounting and consulting firms with a total of 657 offices across 106 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 110 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 2016 – sont constitués de 299 cabinets comptables et conseils indépendants reprenant un total de 657 bureaux situés dans 106 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 110 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 2016, umfasst das Netzwerk Moore Stephens International Limited “MSIL” 299 führende unabhängige Wirtschaftsprüfungs- und beratungsfirmen mit insgesamt 657 Büros in 106 Ländern. Detaillierte Informationen der aktuellen Mitgliedsfirmen sind auf der Moore Stephens International Internet-Seite www.moorestephens.com unter “Locations” erhältlich.

Während der 110 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 2016 –, la afiliación a Moore Stephens International Limited “MSIL” contaba con 299 firmas punteras independientes de auditores y consultores con un total de 657 oficinas en 106 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 110 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 2016 – riunisce più di 299 tra società di revisione, consulenza e studi professionali, totalmente indipendenti tra loro, per un totale di 657 uffici in 106 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 – 110 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 2016, a sociedade Moore Stephens International Limited (MSIL) integra 299 empresas independentes de auditoria e consultoria com um total de 657 escritórios situados em 106 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 110 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 2016 года» сеть Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 299 ведущих независимых бухгалтерских и консалтинговых фирм с 657 офисами в 106 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 110 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 - 2016 年 三 月 份 - 在 全 球 的 106 个 国 家 内 的 299 家 领 先 的 独 立 会 计 和 咨 询 公 司 一 共 设 有 657 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 110 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 2016 , 299 مكتب رائد في المحاسبة واإلستشارات ما مجموعه 657 مكتب موزعين حول 106 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 110 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 Louis Grassi - North America LIANG Chun - China Mauricio Durango Pérez - Latin America Herjanto Lutanto - Asia Pacific Frans Verschelden - Europe

International Technical Committee Michael Hathorn - Europe/MSIL Chairman Leonie Du Raan - Africa Helen H. L. Tang - Asia Pacific David Stevens - Australasia ZHOU Long (Joe) - China Florian Eder - Europe Luis E. Orellana - Latin America Idris Atcha - Middle East David Chopping - MSIL Secretary

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

Moore Stephens Australia Executive Committee Don Boyd - Queensland Chairman Grant Miles - South Australia Neil Pace - Perth Ken Pickard - Queensland Steve Sakkas - Victoria

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

5 COMMITTEES (CONTINUED)

Moore Stephens Europe Limited Executive Committee Frans Verschelden - Brussels Chairman Giuseppe A. Barranco - Milan William de Wijs - Eindhoven Fernando Fernández Ripoll - Madrid Jacques Grossen - Nyon Iga Kwaśny - Warsaw Burak Onur - Istanbul Dr. Matthias Ritzi WP/StB - Mannheim Christoph Schlotthauer - Paris Paul Stockton - London Christopher Rawden - Brussels Executive Director

Moore Stephens Latin America Inc. Executive Committee Mauricio Durango Pérez Chairman Hélio Eiji Yamasaki - Joinville Edgard Pérez - Bogota Valeria Gagliani - Buenos Aires Executive Director

Moore Stephens Middle East Ltd. John Adcock - Dubai Mohamed H.S. El Ayouty - Jeddah

Moore Stephens North America Inc. Board of Directors Louis Grassi - New York, NY Chairman Andrew J. Armanino - San Ramon, CA Thomas F. Bonadio - Rochester, NY Nick Decosimo - Chattanooga, TN Mark L. Fagan - New York, NY Greg Hutchins - Los Angeles, CA Thomas P. Rosenbach - Grand Rapids, MI

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] Michael Hathorn Chief Operating Officer [email protected] Charlie Newby Director of Sales [email protected] Sarah Skeels-Smith International Liaison Manager [email protected] Heather Deacon Senior International Administrator [email protected] Victoria Littler Marketing Manager [email protected] Janice Moreland Marketing Executive [email protected]

Moore Stephens Africa (Pty) Ltd CAPE TOWN 2 Athos Court, 10 Austwick Road Cnr Campground & Austwick Roads 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] Leonie Du Raan Regional Technical Executive [email protected]

7 Regional Executive Offices (CONTINUED)

Moore Stephens Asia Pacific Limited HONG KONG 905 Silvercord Tower 2 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 Suite 1413, Level 14 530 Little 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] Atul Mehta New Zealand Managing Director [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

Frans Verschelden Chairman [email protected] Christopher Rawden Executive Director [email protected] Lic.oec. HSG Beat Schnider WP Head Tax Faculty [email protected] Hilde Denooze Office Manager [email protected] Zigurds Guntis Kronbergs European Tax Coordinator [email protected] Gill Spaul European Technical Director [email protected]

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 QUITO Av. Amazonas N21-147 y Robles Edificio Río Amazonas Quito Ecuador Telephone: +593 2 2506 866 Facsimile: +593 2 2554 656 E-mail: [email protected]/ [email protected] Website: http://msla.moorestephens.com

Mauricio Durango Pérez Chairman [email protected] 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] Mohamed H.S. El Ayouty Vice Chairman [email protected] Farad Kersi Lakdawala [email protected]

Moore Stephens North America, Inc MINNEAPOLIS 2501 Wayzata Boulevard Minneapolis Minnesota 55405 U.S.A. Telephone: +1 952 250 6937 E-mail: [email protected] Website: www.msnainc.org

Louis Grassi Chairman [email protected] Tony Szczepaniak Chief Executive Officer [email protected]

10 INDE X of CITIES

ala bani b oTSWANA Tirana 21 Botswana 37 Gaborone 219 andorra bar zil Andorra 21 Belo Horizonte 38 argentina Campinas 38 Curitiba 38 Buenos Aires 21 Florianópolis 39 Fortaleza 39 australia Joinville 39 Australia 22 Porto Alegre 40 Brisbane 22 Ribeirão Preto 40 Burdekin 23 Rio De Janeiro 40 Cairns 23 São Luis 219 Gold Coast 23 São Paulo 37/41 Innisfail 24 Melbourne 24 b ritish virgin islands Northern Territory 24 Tortola 41 Perth 25 South Australia 25 bulgaria Toowoomba 26 Townsville 26 Sofia 42

austria burundi Amstetten 31 Bujumbura 42 Graz 29 Innsbruck 29 cam boDIA Klagenfurt 30 Phnom Penh 220 Linz 30 Salzburg 30/31 Steyr 31 canada Vienna 27/28 Edmonton 43 Wels 32 Montreal 43 Port Coquitlam 44 azerbaijan Surrey 44 Toronto 45 Baku 32 Vancouver 45 bsahama cayman islands Nassau 32 George Town 46 bahrain channel islands Manama 33 Channel Islands 46 bangladesh chile Dhaka 33 Santiago 46 belgium china Antwerp 34 Beijing 47/53 Brussels 34 Changchun Branch 48 Ghent 35 Changsha Branch 48 Chengdu Branch 48 belize Dalian Branch 48 Belize City 35 Guangzhou Branch 49 Haikou Branch 49 bermuda Hangzhou Branch 49 Hefei Branch 49 Hamilton 35/36 Hohehot Branch 50 Jinan Branch 50 blio via Kunming Branch 50 La Paz 37 Nanchang Branch 50 Santa Cruz De La Sierra 36 Nanjing Branch 51 Qingdao Branch 51 Shanghai 54 Shanghai Branch 47 11 INDE X of CITIES (CONTINUED)

Shenyang Branch 51 estonia Shenzhen Branch 47 Suzhou Branch 51 Estonia 66 Taiyuan Branch 52 Pärnu 220 Tianjin 54 Wuhan Branch 52 finland Xian Branch 52 Helsinki 67 Zhengzhou Branch 52 Hämeenlinna 67 Zhuhai Branch 53 Tampere 67

coloma bi former yugoslav Bogota 55 republic of macedonia Medellin 55 Skopje 68

congo (drc) france Kinshasa 55 Paris 68

coo k islands germany Cook Islands 55 Ahrensburg 69 Augsburg 70 costa rica Bielefeld 70 San José 56 Dortmund 71 Duisburg 71 croatia Frankfurt Am Main 72 Hannover 72 Varaždin 56 Iserlohn 73 Zagreb 56 Karlsruhe 73 Kassel 74 cyprus Koblenz 74 Limassol 57 Mannheim 75 Nicosia 57 Munich 68/75 Ulm 76 czech republic Wuppertal 76 Domažlice 58 g ibrALTAR Pilsen 58 Prague 59 Gibraltar 77

denmark greece Aarhus 62 Piraeus 77/78 Copenhagen 59/60 Esbjerg 63 gu aTEMALA Fjerritslev 62 Guatemala City 78 Fredericia 63 Hanstholm 61 guernsey Hurup 61 Kolding 63 Guernsey 79 Nykøbing Mors 61 Skive 62 hdason ur Thisted 60 San Pedro Sula 80 Tegucigalpa 79 dominican republic Santo Domingo 64 hnong ko g Hong Kong 80/81 ec uadOR Guayaquil 65 hungary Quito 64/65 Budapest 81/82 Komárom 82 egypt Alexandria 66 india Cairo 66 Bangalore 84/86 Chennai 84/86 el salvador Hyderabad 85/86 San Salvador 220 Kannur 87 Kochi 85 Kolkata 83 12 INDE X of CITIES (CONTINUED)

Kozhikode 87 lita huani Mumbai 83/87 Nagpur 85 Vilnius 101 New Delhi 84 New Delhi / Noida 84 luxembourg Thiruvananthapuram 88 Luxembourg 102 Thrissur 88 macedonia, fyro indonesia Macedonia, Fyro 102 Jakarta 88/89 mala ysIA iraq Johor Bahru 102 Erbil 89 Kuala Lumpur 103 Kuching 103 ireland Labuan 103 Cork 90 Dublin 89 malta Limerick 90 Marsa 104

isle of man mauritius Isle Of Man 90/91/92 Port Louis 104

israel mexico Tel Aviv 93 Aguascalientes 111 Ciudad Victoria 105 ital y Colima 106 Bolzano 95 Guadalajara 106 Messina 96 Hermosillo 106 Milan 93/95/96 León 107 Padova 94 Mexicali 107 Reggio Emilia 94 Mexico City 104/108/109 Rome 96 Monterrey 109 Mérida 107 japan Piedras Negras 110 Puebla 110 Tokyo 97 Querétaro 110 Reynosa 105 jersey Saltillo 109 Jersey 97/98 San Luis Potosí 111

j oRDAN monaco Amman 99 Monte Carlo 111

kazakhstan mon golIA Almaty 99 Ulaanbaatar 221

k oREA morocco Seoul 100 Casablanca 112 Tangier 112 kuwait netherlands Kuwait City 100 Amsterdam 113 lata vi Amsterdam - Airport 114 Eindhoven 113 Riga 101 Rotterdam 114

le banON new zealand Beirut 101 Auckland 115 Christchurch 115 liechtenstein Dunedin 116 Liechtenstein 101/221 Hastings 116 Havelock North 116 Hawkes Bay 117 Masterton 117

13 INDE X of CITIES (CONTINUED)

Wanganui 118 senegal Wellington 118 Dakar 130 nigeria sera bi Lagos 222 Nigeria 118 Belgrade 130

norwa y seychelles Oslo 119 Victoria 131

oman singapore Muscat 120 Singapore 131

pakistan slovakia Islamabad 121 Banská Bystrica 132 Karachi 120 Bratislava 132 Lahore 121 south africa p anAMA Cape Town 132/133 Panama 121 Durban 134 Panama City 222 East London 134 East Rand 134 papua new guinea George 135 Humansdorp 135 Port Moresby 121 Jeffreys Bay 135 Johannesburg 136 paar guay Kimberley 136 Asuncion 122 Lichtenburg 136 Pietermaritzburg 137 peru Port Elizabeth 137 Pretoria 137 Lima 122 Stellenbosch 138

philippines south korea Makati City 123 South Korea 138

poland spain Gdańsk 123 Barcelona 138/139 Warsaw 123/124 Bilbao 139 Canary Islands 140 portugal Cordoba 142 Funchal 125 Granada 142 Lisbon 124 Logroño 140 Oporto 124 Madrid 139/140 Marbella 141 qtara Oviedo 141 Palma De Mallorca 142 Doha 125 Pamplona 143 Sevilla 142 romania Valencia 141 Bucharest 126 Vitoria 140 Zaragoza 143 russian federation sri lanka Moscow 127/222/223 Novosibirsk 127 Colombo 223 Sakhalin 128 Sri Lanka 143 Vladivostok 128 sweden saudi arabia Gothenburg 143/144 Al-khobar 130 Malmö 144 Jeddah 129 Stockholm 145 Riyadh 129 switzerland Aarau 145 Geneva 145/146 14 INDE X of CITIES (CONTINUED)

Lausanne 147 united states of america Lucerne 147 Lugano 148 Livingston 186 Nyon 148 Arizona St Gallen 148 Phoenix 201 Zug 149 Arkansas Zurich 149 Fayetteville 181 Little Rock 186 taiwan (roc) California Camarillo 173 Kaohsiung 150 Encino 181 Taichung 150 Long Beach 187 Taipei 150 Los Angeles 187/188 Ontario 198 t hailAND Orange County 199 Bangkok 151 Pasadena 200 Redlands 203 tunisia San Diego 205 San Francisco 205 Tunis 151 San Jose 206 San Ramon 207 turkey Santa Cruz 207 Ankara 152 Visalia 210 Istanbul 152 Westlake Village 211 Ordu 152 Connecticut Norwalk 198 ukraine Florida Miami 191 Kiev 153 Orlando 199 Odessa 153 Tallahassee 209 Tampa Area 210 united arab emirates Georgia Abu Dhabi 154 Atlanta 170 Dubai 153 Augusta 171 Jebel Ali 154 Brunswick 172 Sharjah 154 Dalton 179 Duluth 180 united kingdom Marietta 189 Illinois Bath 157 Chicago 175 Belfast 158 Glen Carbon 182 Birmingham 158 Itasca 184 Bristol 159 Naperville 193 Chatham 159 Maryland Chichester 160 Ellicott City 181 Coleraine 160 Maryland 189/190 Corby 161 Massachusetts Derry ~ Londonderry 161 Boston 171/172 Edinburgh 162 Cambridge 173 Enfield 162 Michigan Glasgow 163 Detroit 180 Guildford 163 Grand Rapids 182 Inverness 163 Minnesota Isle Of Wight 164 Minneapolis 169 Larne 164 Missouri Leicester 164 St. Charles 208 Limavady 165 St. Louis 209 Liverpool 165 New Jersey London 155/156/157 Cranford 178 Manchester 165 New York Northampton 166 Jericho 184 Norwich 224 New City, Rockland County 194 Peterborough 166 New York 195/196/197 Salisbury 167 Plainview, Long Island 201 Scarborough 167 Rochester 204 Southampton 167/168 White Plains 211 Stevenage 168 North Carolina Stoke On Trent 168 Charlotte 174 Thames Valley 169 Raleigh 202 Watford 169 Ohio 15 INDE X of CITIES (CONTINUED) Cincinnati 176 Cleveland 176 Columbus 177 Coshocton 178 Lima 185 Medina 190 Millersburg 192 New Philadelphia 194 Wooster 212 Zanesville 212 Oregon Portland 202 Pennsylvania Philadelphia 200 South Carolina Charleston 173 Columbia 177 Greenville 183 Tennessee Chattanooga 175 Knoxville 185 Memphis 191 Nashville 193 Nashville - Brentwood 193 Texas Dallas 179 Fort Worth 182 Houston 183 Virginia Richmond 203 Tysons Corner 210 Washington Seattle 208 Wisconsin Milwaukee 192

u ruguay Montevideo 213

venezuela Caracas 213

vietnam Da Nang City 215 Hanoi 214 Ho Chi Minh City 214 Northern Vietnam 214 Son La Province 215

yemen Sana’a 215

zaambi Lusaka 216

zimbabwe Bulawayo 224

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 Korea (South) 00 82 Andorra 00 376 Kuwait 00 965 Argentina 00 54 Latvia 00 371 Australia 0011 61 Lebanon 00 961 Austria 00 43 Liechtenstein 00 423 Azerbaijan 00 994 Lithuania 00 370 Bahamas 001 1 242 Luxembourg 00 352 Bahrain 00 973 Macedonia, FYRO 00 389 Bangladesh 00 880 Malaysia 00 60 Belgium 00 32 Malta 00 356 Belize 00 501 Mauritius 00 230 Bermuda 011 1 441 Mexico 00 52 Bolivia 00 591 Moldova 00 373 Botswana 00 267 Monaco 00 377 Brazil 00 55 Mongolia 00 976 British Virgin Is. 011 1 284 Morocco 00 212 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 Singapore 001 65 France 00 33 Slovakia 00 421 Germany 00 49 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 Sweden 00 46 Honduras 00 504 Switzerland 00 41 Hong Kong 001 852 Syria 00 963 Hungary 00 36 Taiwan 002 886 Iceland 00 354 Thailand 001 66 India 00 91 Tunisia 00 216 Indonesia 00 62 Turkey 00 90 Iran 00 98 UAE 00 971 Iraq 00 964 Ukraine 00 380 Ireland 00 353 United Kingdom 00 44 Isle of Man 00 44 Uruguay 00 598 Israel 00 972 USA 011 1 Italy 00 39 Venezuela 00 58 Japan 010 81 Vietnam 00 84 Jersey 00 44 Yemen 00 967 Jordan 00 962 Zimbabwe 00 263 Kazakhstan 810 7

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 Manila 6681 +8 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 Naples 1011 +1 Beijing 5073 +8 Nassau 4344 –5 Beirut 2153 +2 New York 3440 –5 Belgrade 1047 +1 Nice 647 +1 Belize City 6037 –6 Nicosia 2028 +2 Berlin 594 +1 Oslo 749 +1 Bogota 5281 –5 Palma 833 +1 Bratislava 825 +1 Panama City 5672 –5 Brussels 217 +1 Papua New Budapest 913 +1 Guinea 12466 +10 Buenos Aires 6915 –3 Paris 215 +1 Bujumbura 4158 +2 Perth 9008 +8 Bulawayo 5258 +2 Phnom Penh 6230 +7 Cairo 2188 +2 Prague 650 +1 Calcutta 4958 +5½ Quito 5713 –5 Caracas 4656 –4½ Rarotonga 12321 –10½ Copenhagen 611 +1 Reykjavik 1187 GMT Damascus 2203 +2 Riga 1035 +3 Delhi 4180 +5½ Rome 907 +1 Dhaka 4969 +6 Sana’a 3486 +3 Doha 3246 +3 San Francisco 5351 –8 Douglas 255 GMT San Salvador 5446 –6 Dubai 3403 +4 Santa Domingo 5018 –4 Dublin 279 GMT Santiago 7406 –4 Frankfurt 406 +1 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 Karachi 3935 +5 Tortola 5232 –4 Kishinev 1363 +2 Tunis 1138 +1 Kuala Lumpur 6557 +8 Ulaanbaatar 4345 +9 Kuwait City 2894 +3 Vancouver 4707 –8 La Paz 7464 –4 Varaždin 882 +1 Lima 6370 –5 Victoria 5060 +4 Lisbon 972 GMT Vienna 790 +1 Ljubljana 759 +1 Vilnius 1284 +2 Luxembourg 310 +1 Vladivostok 8050 +10 Madrid 774 +1 Warsaw 899 +1 Managua City 5407 –6 Washington 3665 –5 Manama 3973 +3 Zurich 490 +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 2016/2017 calendar

2016 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 1 2 3 4 5 6 1 2 3 4 5 3 4 5 6 7 8 9 7 8 9 10 11 12 13 6 7 8 9 10 11 12 10 11 12 13 14 15 16 14 15 16 17 18 19 20 13 14 15 16 17 18 19 17 18 19 20 21 22 23 21 22 23 24 25 26 27 20 21 22 23 24 25 26 24 25 26 27 28 29 30 28 29 27 28 29 30 31 31 April May June 1 2 1 2 3 4 5 6 7 1 2 3 4 3 4 5 6 7 8 9 8 9 10 11 12 13 14 5 6 7 8 9 10 11 10 11 12 13 14 15 16 15 16 17 18 19 20 21 12 13 14 15 16 17 18 17 18 19 20 21 22 23 22 23 24 25 26 27 28 19 20 21 22 23 24 25 24 25 26 27 28 29 30 29 30 31 26 27 28 29 30 July August September 1 2 1 2 3 4 5 6 1 2 3 3 4 5 6 7 8 9 7 8 9 10 11 12 13 4 5 6 7 8 9 10 10 11 12 13 14 15 16 14 15 16 17 18 19 20 11 12 13 14 15 16 17 17 18 19 20 21 22 23 21 22 23 24 25 26 27 18 19 20 21 22 23 24 24 25 26 27 28 29 30 28 29 30 31 25 26 27 28 29 30 31 October November December 1 1 2 3 4 5 1 2 3 2 3 4 5 6 7 8 6 7 8 9 10 11 12 4 5 6 7 8 9 10 9 10 11 12 13 14 15 13 14 15 16 17 18 19 11 12 13 14 15 16 17 16 17 18 19 20 21 22 20 21 22 23 24 25 26 18 19 20 21 22 23 24 23 24 25 26 27 28 29 27 28 29 30 25 26 27 28 29 30 31 30 31

2017

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

20 A lbaniA 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 Horacio L. Martinez Alejandro J. Galvan Maria E. Castro Alfredo A. Esperon Gustavo A. Carlino Maria D. Cibeira Francisco Di Martino Cr. Jose Manuel Meijomil

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 Suite 1413, Level 14 Exchange Tower 530 Little 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 Executive Chairman [email protected] Peter Antonius Chief Executive Officer [email protected]

David Stevens National Head of Professional Standards [email protected] T: +61 3 9909 7374 David Holland National Head of Technical Accounting [email protected] Linda Cummings Executive Assistant [email protected] T: +61 (0)3 9909 7371 Stefanie Uzunovski National Head of Communications [email protected] T: +61 (0)3 9909 7375

Moore Stephens Queensland BRISBANE Level 12 10 Eagle Street Brisbane Queensland 4001 Australia Telephone: +61 (0) 7 3640 4000 Facsimile: +61 (0) 7 3640 4001 E-mail: [email protected] Website: www.moorestephens.com.au

Robert Clarke Ken Pickard David Gregg Bob Blurton Richard Hoult Richard Wheeler Michael McDonald John Zabala

International Liaison: Ken Pickard [email protected] International Tax: Richard Wheeler [email protected]

22 Australia (CONTINUED) GMT+8/10 A

Moore Stephens Queensland BURDEKIN Burdekin 167 Queen Street Ayr Queensland 4807 Australia Telephone: +61 (0) 7 4783 8000 Facsimile: +61 (0) 7 4783 6703 E-mail: [email protected] Website: www.moorestephens.com.au

Daniel Horan

International Liaison: Ken Pickard [email protected] International Tax: Richard Wheeler [email protected]

Moore Stephens Queensland CAIRNS 473 Musgrove St. Cairns Queensland 4870 Australia Telephone: +61 (0) 7 4047 5100 Facsimile: +61 (0) 7 4047 5121 E-mail: [email protected] Website: www.moorestephens.com.au

Greg Archer

International Liaison: Ken Pickard [email protected] International Tax: Richard Wheeler [email protected]

Moore Stephens Queensland GOLD COAST Suite 403, Pivotal Point Mailing Address 50 Marine Parade GPO Box 2525 Southport Southport BC Queensland 4215 Queensland 4215 Australia Australia Telephone: +61 (0) 7 5519 1000 Facsimile: +61 (0) 7 5519 1099 E-mail: [email protected] Website: www.moorestephens.com.au

Kim Bourke David Mackie

International Liaison: Ken Pickard [email protected] International Tax: Richard Wheeler [email protected]

23 Australia (CONTINUED) GMT+8/10

Moore Stephens Queensland INNISFAIL 88 Rankin Street Innisfail Queensland 4860 Australia Telephone: +61 (0) 7 4078 1700 Facsimile: +61 (0) 7 4078 1716 E-mail: [email protected] Website: www.moorestephens.com.au

Greg Archer

International Liaison: Ken Pickard [email protected] International Liaison Richard Wheeler and Tax: [email protected]

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 George Dakis Philip MacIsaac Neal Dunne Kevin Mullen Gary Graco George Pakis Mark Hammerschlag David Polonsky John Higgins Steve Sakkas Andrew Johnson Peter Zervos

International Liaison: Steve Sakkas [email protected]

Moore Stephens NORTHERN TERRITORY 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

International Liaison: Nathan Reichstein [email protected]

24 Australia (CONTINUED) GMT+8/10 A

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 Neil Pace Paul Breman Raymond Simpson Wen-Shien Chai Suan-Lee Tan Brett Cornwall James Tng Davide Costanzo David Tomasi Wendy Davies

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

Moore Stephens SOUTH AUSTRALIA 269 Pulteney 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 Ross Sicuro Trent Mills Graeme Rodda Richard Perkins Henry Veronese Tim Sargent

International Liaison: Grant Miles [email protected]

25 Australia (CONTINUED) GMT+8/10

Moore Stephens Queensland TOOWOOMBA Ground Floor 632 Ruthven Street Toowoomba Queensland 4350 Australia Telephone: +61 (0) 7 4616 3000 Facsimile: +61 (0) 7 4639 1977 E-mail: [email protected] Website: www.moorestephens.com.au

Brett Collins

International Liaison: Ken Pickard [email protected] International Tax: Richard Wheeler [email protected]

Moore Stephens Queensland TOWNSVILLE “Northtown” Level 5, 280 Flinders Street Townsville Queensland 4810 Australia Telephone: +61 (0) 7 4796 9999 Facsimile: +61 (0) 7 4796 9998 E-mail: [email protected] Website: www.moorestephens.com.au

Chris Land John Zabala Troy Popham Trina Willis

International Liaison: Ken Pickard [email protected] International Liaison: Troy Popham [email protected] International Tax: Richard Wheeler [email protected]

26 Austria GMT+1 A

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 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 [email protected]

Office also in Krems

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

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

27 Austria (CONTINUED) GMT+1

Moore Stephens Kroiss & Partner Wirtschaftspruefung GmbH VIENNA Plankengasse 4 A-1010 Vienna Austria Telephone: +43 (1) 513 41 20 Facsimile: +43 (1) 513 41 20 – 18 E-mail: [email protected] Website: www.moorestephens-kroiss.at

Dr. Thomas Kroiss Mag. Carmen Panwinkler Mag. Veronika Cheauré

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

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

28 Austria (CONTINUED) GMT+1 A

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 Mag. Dr. Wolfgang Wesener

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

Binder, Grossek & Partner Steuerberatungs- und Wirtschaftsprüfungs 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.binder-partner.com

Dr. Ulrike Kopp-Pichler Mag. Michael Binder MBA Mag. Dr. Wolfgang Wesener Mag. Christian Gossek

International Liaison: Mag. Dr. Wolfgang Wesener [email protected] International Tax: Dr. Ulrike Kopp-Pichler [email protected]

Stauder Schuchter Kempf Wirtschaftsprüfungs- und Steuerberatungs GmbH INNSBRUCK Ing.-Etzel-Str. 7 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. Dr. Helmut Schuchter Mag. Dr. Oliver Kempf Mag. Thomas Pichler

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

29 Austria (CONTINUED) GMT+1

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

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 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

MMag. Herbert Huber Patrick Vilsecker Mag. Alexander Wunderlich Stefan Farnleitner Mag. Dr. Peter Werner

International Liaison: Mag. Alexander Wunderlich [email protected] International Tax: MMag. Herbert Huber [email protected] International Tax: Mag. Dr. Peter Werner [email protected]

Alternative e-mail - [email protected] Alternative website - salzburg.uniconsult.at

30 Austria (CONTINUED) GMT+1 A

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

MMag. Herbert Huber Patrick Vilsecker Florian Eder Mag. Dr. Peter Werner Dr. Christine Eder-Wildpaner Stefan Farnleitner Mag. Alexander Wunderlich

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

Office also in St. Pölten. Alternative website - www.moorestephens-interaudit.at

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 Schwarz Mag. Andreas Zwettler

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

31 Austria (CONTINUED) GMT+1

Moore Stephens Uniconsult 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 2/2 Basti Bagirova str. Mailing Address 3rd floor MSA 171 Baku AZ1065 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: http://msaz.moorestephens.com

Hikmet Allahverdiyev

International Liaison: Hikmet Allahverdiyev [email protected]

Ba hamaS 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: Michael W. Taylor [email protected]

Telex - 20416 CONCORD

32 Bahrain GMT+3 A Moore Stephens B 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]

33 Bel gium gMT+1

Moore Stephens Belgium 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 Sven Reynders Koen Van Eupen Bert Lutin Mark Joris Hans Cools

International Liaison: Frans Verschelden [email protected] International Tax: An Lettens [email protected] Corporate Finance Kris Van Camp Advisor:

Moore Stephens Belgium BRUSSELS BDC/Esplanade 1/96 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 Bjorn Van Damme Frans Verschelden Frank Lehouck Andries Verschelden Frederic De Schutter Emiel De Smedt Toon Puissant Frank Huyberechts Bram Verstraeten Philippe Craninx Danny Achten Stijn Vermeulen Kris Van Camp

International Liaison: Frank Huyberechts [email protected] International Tax: Roel Van Hemelen [email protected]

34 Belgium (CONTINUED) GMT+1 Moore Stephens Belgium B GHENT Deinsesteenweg 114 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 Frederik Berckmoes-Joos Koen Van Dorpe Mieke De Clercq Geert Van Peteghem Dirk Roelens Manuella De Mol

International Liaison: Frederik Berckmoes-Joos [email protected] International Tax: Koen Van Dorpe [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]

Bermuda GMT-4

Moore Stephens Bermuda LP 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

35 Bermuda (CONTINUED) GMT-4

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)

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 Gabriel Hoyos Arturo Fortún

International Liaison Arturo Fortún and Tax: [email protected]

36 Bolivia (CONTINUED) GMT-4 Moore Stephens Valdivia & Asociados B 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 Daney D. Valdivia

International Liaison: David Valdivia Peralta [email protected] International Tax - Daney D. Valdivia Corporate: [email protected] International Tax - Nelly Coria Personal: [email protected]

Botswana GMT+2

Please see the correspondent firm listing

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

Hélio Eiji Yamasaki (Executive Jarbas Lima da Silva Director) Sérgio Lucchesi Filho Hélio Mazzi Júnior

37 Bra zil (CONTINUED) GMT-3.5

Moore Stephens Consulting News Auditores Independentes 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 Marcelo Modesto Costa Ruy Gomes da Silva Filho Pedro Batista Feliciano José Almeida de Oliveira

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

Ari Torres Mauricio Soares Edison Pereira Lima Samuel Akira Oyadomari Elaine Renata Santos Vassoler Sérgio Lucchesi Filho

International Liaison: Sérgio Lucchesi Filho [email protected]

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: José Boeing [email protected]

38 Bra zil (CONTINUED) GMT-3.5 Moore Stephens Auditores E Consultores B 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

Altair Gottardi Luiz W. Jung Hélio Eiji Yamasaki Rogério Nunes

International Liaison: Luiz W. Jung [email protected]

Moore Stephens Controller Auditores S/S Auditing, Accounting, Tax FORTALEZA Rua Monsenhor Bruno 1060 – 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

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

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

Moore Stephens Auditores E Consultores 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 Facsimile: +55 (47) 3422 6474 E-mail: [email protected] Website: www.moorestephens.com.br

Hélio Eiji Yamasaki Luiz W. Jung Rogério Nunes José Francisco Gesser Altair Gottardi

International Liaison: Luiz W. Jung [email protected]

39 Bra zil (CONTINUED) GMT-3.5

Moore Stephens Prime Auditores E Consultores S/S PORTO ALEGRE Av. Cristóvão Colombo 3084 – Cj.707 – Higienópolis 90560-002 – Porto Alegre – RS Brazil Telephone: +55 (51) 3342-1003 Facsimile: +55 (51) 3343-3820 E-mail: [email protected] Website: www.moorestephens.com.br

Jarbas Lima da Silva Roberto Augusto Ayub

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]

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]

40 Bra zil (CONTINUED) GMT-3.5 Moore Stephens Auditores E Consultores B 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]

Britis h Virgin Islands GMT-4

Moore Stephens 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: Nicholas Lane [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]

Nicholas Lane

International Liaison: Nicholas Lane [email protected]

41 Bulgaria GMT+2

Moore Stephens OOD SOFIA 6, Trapezitsa Street Sofia 1000 Bulgaria Telephone: +359 (2) 9839781 Facsimile: +359 (2) 980 51 08 E-mail: [email protected]

Anton Kossev

International Liaison: Anton Kossev [email protected]

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]

Burundi GMT+2

Moore Stephens IFI SPRL BUJUMBURA

Tim Woodward Paul Stockton

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

42 Canada GMT-3.5/8 Mowbrey Gil LLP B Chartered Accountants & Business Advisors EDMONTON C 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 Gary B. Nathan Richard A. Gil Chris Jurkschat Brian E. Luther Andrew Dey Gregory T. Mowbrey Gordon Hathorn

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

Demers Beaulne LLP MONTREAL 1800, av. McGill College, suite 600 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]

43 Canada (CONTINUED) GMT-3.5/8

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

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

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 (White Rock) International Tax: Kenneth P. Chong (White Rock) [email protected] International Tax: Donald L. Furney [email protected]

44 Canada (CONTINUED) GMT-3.5/8

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

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

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

Dale Matheson Carr-Hilton Labonte LLP VANCOUVER Suites 1500, 1680 & 1700 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

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

45 Cayman Islands GMT-5

Kinetic Partners Cayman LLP GEORGE TOWN The Harbour Centre, Ground Floor 42 North Church Street PO Box 10387 Grand Cayman KY1-1004 Cayman Islands Telephone: +1 345 936 9900 E-mail: [email protected] Website: www.kp-audit.com

David Walker Deborah Weston

International Liaison: David Walker [email protected]

Channel Islands GMT

See Guernsey and Jersey

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]

46 China GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 BEIJING C 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

Dr. ZHANG Zhuoqi (Miracle) CPA LIANG Chun (Chief Partner)

Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 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.

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, 5002 Binhe Road, Futian District, Shenzhen, Guangdong 518033 The People’s Republic of China Telephone: +86 755 8296 6044 Facsimile: +86 755 8290 0965

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

47 Ch ina (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHANGCHUN BRANCH 4th Floor, Tower A, Ji Fa Guang Chang 1428 Xi An Road Changchun Jilin, 130061 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 2307, Phase II, Yun Ding Gong Guan 526 Shao Shan Zhong Road Yu Hua District Shang Sha Hu Nan, 410011 People’s Republic of China Telephone: +86 731 8229 7769 Facsimile: +86 731 8229 7769

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 CHENGDU BRANCH 9-910# Wan Ke V Pai, 10 North 1 Duan 2nd Ring Road Chengdu Sichuang The People’s Republic of China Telephone: +86 28 6859 7295 Facsimile: +86 28 6859 7271

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 DALIAN BRANCH 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

48 Ch ina (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 GUANGZHOU BRANCH C 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 HAIKOU BRANCH 3101/3102, Xin Da Business Plaza 48 Guo Mao Avenue Haikou Hainan, 570125 The People’s Republic of China Telephone: +86 898 6858 5356 Facsimile: +86 898 6858 5356

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 HANGZHOU BRANCH 5th/F, Zhejiang Di Kuang Science Building 508 Ti Yu Chang 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, Tower Jin, Tuo Ji City Plaza 691 Chang Jiang Xi Road Hefei Anhui, 230088 The People’s Republic of China Telephone: +86 551 6283 6500 Facsimile: +86 551 6283 6400

49 Ch ina (CONTINUED) GMT+8

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 0378 Facsimile: +86 471 629 7240

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 JINAN BRANCH 401, Tower C, Fa Zhan Plaza 3218 Er Huan Dong Road Jinan Shandong, 250100 The People’s Republic of China Telephone: +86 531 6995 4736 Facsimile: +86 531 6995 4738

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 KUNMING BRANCH 201, Flat 1, Tower B Guang Hua Garden Xing Yuan Road Kunming Yunnan, 650118 The People’s Republic of China Telephone: +86 871 6395 5266 Facsimile: +86 871 6823 6561

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

50 Ch ina (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 NANJING BRANCH C 6th/F, Ti Yu Plaza 42 Long Pan Zhong Road Gong Yuan Road Bai Xia District Nanjing Jiangsu, 210001 The People’s Republic of China Telephone: +86 25 5807 4891 Facsimile: +86 25 5807 4891

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 QINGDAO BRANCH 603, Tian Hong Plaza 169 Hong Kong Zhong Road Shi Nan District Qingdao Shandong, 266071 The People’s Republic of China Telephone: +86 532 8592 1367 Facsimile: +86 532 8592 1376

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

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

51 Ch ina (CONTINUED) GMT+8

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 0655 Facsimile: +86 351 833 0658

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 WUHAN BRANCH 16th/F, Zong He Building, Wuhan First Business Sch 106 Jiang Han Bei Road Jiang An District Wuhan Hubei, 430022 The People’s Republic of China Telephone: +86 27 8573 6376 Facsimile: +86 27 8573 6380

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 7996 Facsimile: +86 29 8834 7908

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

52 Ch ina (CONTINUED) GMT+8

Moore Stephens Da Hua 大华(马施云)国际会计师事务所 ZHUHAI BRANCH C 16 Xiang Zhou Kang Ning Road Zhuhai Guangdong 519000 The People’s Republic of China Telephone: +86 756 213 7282 Facsimile: +86 756 221 7643

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

53 Ch ina (CONTINUED) GMT+8

Lixin Zhonglian Certified Public Accountants TIANJIN 10F Block C 333 Bin Shui West Road Wanhao Building Nankai District, Tianjin 300384 The People’s Republic of China Telephone: +86 (22) 2373 3333 Facsimile: +86 (22) 2371 8888 E-mail: [email protected]

LI Jincai Ms. ZHANG Hong GONG Bo

Tianjin Lixin Zhonglian has a further 12 partners working across its Tianjin Head Office and 6 Branch offices.

International Liaison Ms. SONG Huimin and Tax: [email protected]

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

Branch offices:

1. Fuzhou 2. Hefei 3. Nanjing 4. Qingdao 5. Shijiazhuang 6. Taiyuan

Moore Stephens Global Link Ltd Non Accounting Business SHANGHAI A 1704 City Center of Shanghai 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.

54 C oLOMbiA gMT-5

Moore Stephens Scai S.A. BOGOTA Carrera 9 No. 80-15 Office 1003 C Bogotá Colombia Telephone: +57 (1) 489 7160 / (1) 255 7527 Facsimile: +57 (1) 489 7160 Ext 107 E-mail: [email protected] Website: http://colombia.moorestephens.com

Edgard Pérez Carlos Acosta Juan G. Bernal Nayivi Lozano Yvonne Reyna Luis Enrique Olaya

International Liaison: Edgard Pérez [email protected] International Tax: Juan G. Bernal [email protected]

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

Cno go (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

Co o k Islands GMT-10

Services available through Moore Stephens Hong Kong

55 C osTA 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 Arlette Urrea Vargas 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

Boris Klarić Bruno Bešvir Zlatko Hrženjak Zinka Novak

International Liaison Zlatko Hrženjak and Tax: [email protected]

Moore Stephens Audit Zagreb ZAGREB Baštijanova 52A 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

Zdenko Balen

International Liaison Zdenko Balen and Tax: [email protected] International Liaison Darko Karić and Tax: [email protected]

56 Cyprus GMT+2

Moore Stephens NICOSIA Iris Tower Mailing Address C 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. DOMAŽLICE Prokopa Velikého 572 34401 Domažlice Czech Republic Telephone: +420 379 733 511 Facsimile: +420 379 733 512 E-mail: [email protected] Website: www.moorestephens.cz

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

International Liaison: Miroslav Jandečka [email protected] International Tax: Michal Daňsa [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 Vĕra Jankovcová Jiří Jandečka Jiří Liberda Michal Daňsa Robert Jurka Jitka Fanturová

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

58 Czech Republic (CONTINUED) GMT+1

Moore Stephens, s.r.o. PRAGUE Bucharova 1314/8 C 158 00 Prague 13 Czech Republic D Telephone: +420 255 708 311 Facsimile: +420 255 708 312 E-mail: [email protected] Website: www.moorestephens.cz

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

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

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]

59 Denmark (CONTINUED) GMT+1

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]

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

Per Jens Løfgren Søren Christensen Uffe Nikolajsen

International Liaison: Uffe Nikolajsen [email protected]

60 Denmark (CONTINUED) GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab HANSTHOLM D 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 Jan Østergaard

International Liaison: Uffe Nikolajsen [email protected]

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]

61 Denmark (CONTINUED) GMT+1

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

Søren Beer Møller Dan Hinnerup

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

Johnny Østergaard Per Bonnevie

International Liaison: Uffe Nikolajsen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ BRANDT Statsautoriseret Revisionspartnerselskab AARHUS 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 Henrik Rummenhoff Erik Dahl Martin Edvardsen Preben Dunker Stefan Christiansen

International Liaison: Uffe Nikolajsen [email protected]

62 Denmark (CONTINUED) GMT+1

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab BRANDT Statsautoriseret Revisionspartnerselskab KOLDING D 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-Dahi 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: http://www.moorestephens.dk

Carsten Pedersen Søren Fricke

International Liaison: Uffe Nikolajsen [email protected]

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

Jan Carson Feldberg Torben Nielsen

International Liaison: Uffe Nikolajsen [email protected]

63 D oMINICAN 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 Lazaro Arias Joseina Liriano Domingo Valerio Maira Liriano

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

E cuadOR gMT-5

Moore Stephens Profile Consultores QUITO Av. Amazonas N21-147 y Robles Mailing Address Edificio Rio Amazonas P.O. Box 17 07 9329 Oficina 720 Quito Código Postal EC170517 Ecuador Quito Ecuador Telephone: +593 (2) 2506 866 Facsimile: +593 (2) 2554 656 E-mail: [email protected] Website: www.moorestephens-ec.com

Mauricio Durango Pérez Jorge David Uribe R.

International Liaison: Mauricio Durango Pérez [email protected]

64 E cuadOR (CONTINUED) GMT-5

Moore Stephens Profile Consultores GUAYAQUIL Av. Francisco de Orellana y Miguel H. Alcivar Centro Empresarial las Cámaras D Torre de Oficinas, 5to piso Oficina E 502 Código Postal EC090512 Guayaquil Ecuador Telephone: +593 (4) 2683789 Facsimile: +593 (4) 2683873 E-mail: [email protected] Website: www.moorestephens-ec.com

Rafael Moncayo

International Liaison: Rafael Moncayo [email protected]

Moore Stephens & Asociados CIA. LTDA. GUAYAQUIL Av. Francisco de Orellana y Miguel H. Alcivar Centro Empresarial las Cámaras Torre de Oficinas, 4to piso Oficina 401 Código Postal EC090512 Guayaquil Ecuador Telephone: +593 (4) 2683789 Facsimile: +593 (4) 2683873 E-mail: [email protected] Website: www.moorestephens-ec.com

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 802 Quito Código Postal EC170517 Ecuador Quito Ecuador Telephone: +593 (2) 2506 866 Facsimile: +593 (2) 2554 656 E-mail: [email protected] Website: www.moorestephens-ec.com

Fernando Castellanos

International Liaison: Fernando Castellanos [email protected]

65 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]

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]

Estonia GMT+1

Please see the correspondent firm listing

66 Finland GMT+2

Moore Stephens Rewinet OY AB TAMPERE Hämeenkatu 26 A 301 FI-33200 Tampere Finland Telephone: +358 (3) 222 4433 E Facsimile: +358 (3) 214 9000 E-mail: [email protected] F Website: www.rewinet.fi

Jari Paloniemi Viekko Terho Jukka Lahdenpaa

International Liaison: Jari Paloniemi [email protected]

Moore Stephens Rewinet OY AB HELSINKI Horsmakuja 10 01 300 Vantaa Finland Telephone: +358 40 532 2054 Facsimile: +358 (9) 2410 772 E-mail: [email protected] Website: www.rewinet.fi

International Liaison: Jari Paloniemi [email protected]

Moore Stephens Rewinet OY AB HÄMEENLINNA Vankanlähde 7 13100 Hämeenlinna Finland Telephone: +358 40 736 7024 Facsimile: +358 3 633 7350 E-mail: [email protected] Website: www.rewinet.fi

Jari Määttänen

International Liaison: Jari Paloniemi [email protected]

67 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 Marko Vasilev Goce Hristov

International Liaison: Antonio Veljanov [email protected]

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

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] Katrin Schoenian WP/StB Wuppertal [email protected] Thomas Ziegler [email protected] Prof. Dr. Brigitte Zürn WP/StB Ulm [email protected]

68 Germany (CONTINUED) GMT+1

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

Dunja Krug Alliance Management - Manager [email protected] F T: +49 211 2613 08-22 G Moore Stephens Turnbull & Irrgang GmbH Wirtschaftsprüfungsgesellschaft AHRENSBURG Grosse Strasse 23-25 22926 Ahrensburg Germany Telephone: +49 4102 5150 65 Facsimile: +49 4102 5150 45 E-mail: [email protected] Website: www.moorestephens-ahrensburg.de

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]

69 Germany (CONTINUED) GMT+1

Sonntag & Partner Group Auditors - Tax Consultants - Attorneys AUGSBURG Schertlinstrasse 23 86159 Augsburg Germany Telephone: +49 821 57058-0 Facsimile: +49 821 57058-153 E-mail: [email protected] Website: www.sonntag-partner.de

Dieter Sonntag WP/StB Dr. Konrad Kern RA/FAfBkKapR Peter Alterauge WP/StB Prof. Dr. Wolfgang Schultze Johann Dieminger WP/StB Ulrich Derlien RA/StB Wolfgang Fratz WP/StB Ulrich Stauber WP/StB Tobias Pflanzer WP/StB Christoph Thomas WP/StB Dr. Klaus Leuthe RA/FAfStR Markus Thürauf WP/StB Dr. Michael Thiel RA/FAfHGesR Dr. Tobias Buchmann RA/ Dr. Christian Voit RA FAfHGesR Michael Wagner RA Dr. Thomas Rau RA Robert Schäble WP/StB Dr. Thomas Dehesselles RA/FAfStR Barbara Gayer RA/StB Dr. Thomas Sanna RA, StB, FAfStR Sandra Inioutis StB Karl Ulmer RA/FAfHGesR Georg Komm WP/StB Prof. Dr. Ulrike Trägner RA/ Wolfgang Löhr RA/vBP/FAfStR/StB FAfArbR Oliver Kanus WP/StB Dr. Barbara Albrecht RA Frank Behrenz RA/StB Dr. Rudolf Rupprecht RA/Solicitor Dr. Andreas Katzer RA/ Eng & Wales M.I.L.(Lund) Dr. Constantin Goette RA Joachim Mairock WP/StB

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

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]

70 Germany (CONTINUED) GMT+1

Moore Stephens AuditTeam AG Wirtschaftsprüfungsgesellschaft DORTMUND Lissaboner Allee 1 44269 Dortmund Germany Telephone: +49 231 5411 308 Facsimile: +49 231 5411 355 E-mail: [email protected] Website: www.husemannpartner.de G

Offices also in Cologne and Bochum

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

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

International Liaison: Carol Hasselmans WP/StB/CPA/FBIStR [email protected] International Liaison: Hubert H. Storms WP/StB/CPA/FBIStR [email protected] International Tax - Jochen 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

71 Germany (CONTINUED) GMT+1

Moore Stephens Frankfurt AG Wirtschaftsprüfungsgesellschaft FRANKFURT AM MAIN Gervinusstr.15 60322 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

International Liaison Prof. Dr. Thomas Olbrich WP/StB and Tax: [email protected] International Liaison Thomas Werner StB and Tax: [email protected] International Liaison Alexander Heide WP/StB and Tax: [email protected]

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]

72 Germany (CONTINUED) GMT+1

Moore Stephens Naust AG Wirtschaftsprüfungsgesellschaft ISERLOHN Lange Strasse 19 58636 Iserlohn Germany Telephone: +49 2371 77460 Facsimile: +49 2371 774630 E-mail: [email protected] Website: www.nhup.de G

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

International Liaison: Rolf Rademacher WP/StB [email protected] International Liaison: Bernhard Widmann RA/StB [email protected]

Office also in Attendorn

Moore Stephens Karlsruhe GmbH Wirtschaftsprüfungsgesellschaft KARLSRUHE Zur Giesserei 16 76227 Karlsruhe Germany Telephone: +49 721 98175 0 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 and Tax: [email protected] International Liaison Ulrich Freudel WP/StB and Tax: [email protected]

73 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.ludewig-sozien.de

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 Prof. Dr. Thomas Olbrich WP/StB and Tax: [email protected] 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.de

Günter Hilger WP/StB Heinz-Wilhelm Ollefs WP/StB Ralph Neumann WP/StB

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

Office also in Andernach

74 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] G Website: www.mstk.de

Dr. Matthias Ritzi WP/StB Dipl.-Kfm. Stefan Hambsch WP/ Matthias Rohr WP/StB StB Dr. Sven Helm RA/StB/LLM/FAStR

International Liaison: Dr. Matthias Ritzi WP/StB [email protected] International Liaison Dr. Sven Helm RA/StB/LLM/FAStR and Tax: [email protected] International Tax: Matthias Rohr WP/StB [email protected]

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] Website: www.moorestephens-muenchen.de

Josef Ecker Prof. Dr. Hans-Peter Scharl Norbert Ecker Albert Schick Michael Fey Georg Stahleder Harald Fröschl Anton Stockinger Klaus Loibl Dr. Silvia Thole Florian Müller Karl Unterforsthuber Thomas Ostermeier Bernhard Wenzl Franz Pfaffeneder Tobias Zerbe Bernhard Rau Thomas Ziegler

International Liaison Thomas Ziegler and Tax: [email protected] International Tax - Tobias Zerbe Personal & Corporate: [email protected]

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

75 Germany (CONTINUED) GMT+1

Moore Stephens Ulm AG 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 Thomas Saulich WP/StB Herbert Volz WP/StB Armin Geiselhart WP/StB Herbert Bader vBP/StB

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

Rinke Treuhand GmbH / Moore Stephens Wuppertal GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft WUPPERTAL Wall 36 42103 Wuppertal Germany Telephone: +49 202 2496 400 Facsimile: +49 202 2496 410 E-mail: [email protected] Website: www.rinke.eu

Peter Krämer WP/StB Thomas Pintzke StB Andreas Niemeyer WP/StB Susanne Schäfer StB Eberhard Exner WP/StB Dipl.-Vw. Stephan Schmacks StB Katrin Schoenian WP/StB Rolf Baumgarten StB Dr. Jörg Steckhan WP/StB/RA Matthias Aprath WP/StB Peter Temmert WP/StB

International Liaison: Andreas Niemeyer WP/StB [email protected] International Liaison: Katrin Schoenian WP/StB [email protected] International Tax: Dipl.-Vw. Stephan Schmacks StB [email protected] International Tax: Dipl.-Btw. Jan Bootsmann WP/StB [email protected]

Office also in Riesa

76 Gi brALTAR 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 Panayiotis Varelas Stylianos Kourtellas Theo Ignatidis Panayiotis Hatziantonoglou Michael Orfanidis Dionisis Galanis Charalambos Evlambides Diamantis Diamantaras

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]

G uaTEMALA gMT-6

Moore Stephens OS, S.C. GUATEMALA CITY 6a avenida 6-63 zona 10 Edificio Sixtino Oficina 1203 Guatemala Telephone: +502 22 689700 Facsimile: +502 22 697169 E-mail: [email protected] Website: www.moorestephens.com.gt

Luis E. Orellana (Audit & Senior Byron René Méndez (Audit Partner) Partner) Ninrod Oldair Sazo Ruiz (Tax & Luis Arturo Orellana López Transfer Pricing Partner) (Projects & Consulting Partner)

International Liaison: Luis E. Orellana [email protected] International Tax: Ninrod Oldair Sazo Ruiz [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.moorestephens-guernsey.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 GMT+8

Moore Stephens CPA Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: +852 2375 3180 Facsimile: +852 2375 3828 E-mail: [email protected] Website: www.ms.com.hk

Helen H. L. Tang Anthony K.K. Chan Rudolf K.M. Leung Glory K.Y. Lam Michelle Chu Joanne Y.M. Hung Ida Y.M. Law

International Liaison Helen H. L. Tang and Tax: [email protected]

Moore Stephens Consulting Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: +852 2375 3180 Facsimile: +852 2375 3828 E-mail: [email protected]

Helen H. L. Tang Chris K.C. Chan

International Liaison: Helen H. L. Tang [email protected]

80 Hon g Kong (CONTINUED) GMT+8

Moore Stephens Advisory Services Limited HONG KONG 703 Silvercord Tower 2 30 Canton Road Tsimshatsui Hong Kong Telephone: +852 2375 3180 Facsimile: +852 2375 3828 E-mail: [email protected]

Patrick Rozario Helen H. L. Tang H

International Liaison: Patrick Rozario [email protected] International Liaison: Helen H. L. Tang [email protected]

Hungary GMT+1

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

Peter Suri WP/StB

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

For Hungarian, 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

81 Hungary (CONTINUED) GMT+1

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

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.hu

Anna dr. Sugárné Kéri Dr. Dezsö Sugár

International Liaison: Dr. Dezsö Sugár [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 Bose Road Kolkata 700026 India Telephone: +91 (0) 33 24196000 / 9836233222 Facsimile: +91 (0) 22307146 E-mail: [email protected] Website: www.moorestephenssinghico.com H

Pradeep Kumar Singhi (Managing Sankar Banerjee I Partner) Amit Agrawal Rajiv Singhi (Joint Managing Prabhat Agarwal Partner) Shrenik Mehta Anurag Singhi Ankit Dhelia Aditya Singhi Motilal Shukla Navin Surana Gopal Jain

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 (Opp. Peninsula Corporate Park) Lower Parel, Mumbai - 400 013 India Telephone: +91 (22) 66625537 Facsimile: +91 (22) 666 25539 E-mail: [email protected] Website: www.moorestephenssinghi.com

S. Chandrasekhar Sameer Mahajan Sukhendra Lodha Nikhil Singhi Divyesh Desai V.S. Bapna

International Liaison: Nikhil Singhi [email protected]

83 I ndia (CONTINUED) GMT+5.5

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants Main Office NEW DELHI / NOIDA Unit No. 1704, Tower B World Trade Tower Sector 16, Noida Gautam Buddha Nagar Uttar Pradesh 201301 India Telephone: +91 (0) 11 3082 0180 E-mail: [email protected] Website: www.moorestephenssinghico.com

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

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants NEW DELHI 402-403 Pragati House 47-48, Nehru Place New Delhi 110019 India Telephone: +91 (0) 11 13082 0179 E-mail: [email protected] Website: www.moorestephenssinghico.com

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 (0) 44 42918459 E-mail: [email protected] Website: www.moorestephenssinghico.com

Sudesh Choraria

Moore Stephens Singhi Advisors LLP Singhi & Co., Chartered Accountants BANGALORE F-113, Central Chambers Ground Floor 2nd Main Gandhi Nagar Bangalore - 560009 India Telephone: +91 (80) 2228 1573 E-mail: [email protected] Website: www.moorestephenssinghico.com

Vijay Jain (Partner in Charge)

84 I ndia (CONTINUED) GMT+5.5

Singhi & Affiliates c/o Luharuka & Associates HYDERABAD 5-4-187/3 & 4 Soham Mansion 2nd Floor, M.G. Road Secunderabad - 500 003 India Telephone: +91 (40) 27542635 E-mail: [email protected] Website: www.moorestephenssinghico.com

Ramesh Jain

Singhi & Affiliates I c/o V.K. Surana & Co. NAGPUR 1st Floor VCA Complex, Civil Lines Nagpur - 4400001 India Telephone: +91 (712) 6641111 E-mail: [email protected] Website: www.moorestephenssinghico.com

Harish Waghela

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KOCHI (Head Office) Bldg.No.53/333A,B,C and D Off Subhash Chandra Bose Road Vyttila Kochi 682 019, Kerala India Telephone: +91 (484) 2306065/2302223 Facsimile: +91 (484) 2306046 E-mail: [email protected] Website: www.varmaandvarma.com

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

International Liaison: Venugopal C. Govind [email protected] International Tax: Cherian K. Baby [email protected]

Alternative e-mail address - [email protected]

85 I ndia (CONTINUED) GMT+5.5

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

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

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 (44) 24452239/24423496/24454234 Facsimile: +91 (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 (40) 255625660/255628081 E-mail: [email protected] Website: www.varmaandvarma.com

P. G. Sushilkumar Aneesan C.

86 I ndia (CONTINUED) GMT+5.5

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KANNUR Fort Road Kannur 670 001 Kerala India Telephone: +91 (497) 2701304/2709346 Facsimile: +91 (497) 2709346 E-mail: [email protected] Website: www.varmaandvarma.com

Prasanth D. Pai I 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 (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 (022) 28395837 E-mail: [email protected] Website: www.varmaandvarma.com

Fizo Kollanoor Jose

87 I ndia (CONTINUED) GMT+5.5

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THIRUVANANTHAPURAM TC.4/647 H.No.17 Sreevilas Lane Kowdiar, PO Thiruvananthapuram 695003 Kerala India Telephone: +91 (471) 2435344/2435345 Facsimile: +91 (471) 2435345 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 (487) 2335347/2335394/2322889 E-mail: [email protected] Website: www.varmaandvarma.com

C. Pankajakshan Prasanth G. Menon P Harikrishnanunny

Indonesia GMT+7

Mulyamin Sensi Suryanto & Lianny 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]

Eddy Setiawan Agus Hartanto Gabriella Mulyamin Kurniawan Ahmad Syakir Lianny Leo Jacinta Mirawati Ludovicus Sensi Wondabio Maria Leckzinska Sonny Suryanto Yelly Warsono

88 Indonesia (CONTINUED) GMT+7

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 I [email protected]

Iar q GMT+3

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

Aziz Tabbal

International Liaison Aziz Tabbal and Tax: [email protected]

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

Brian Hayes Diarmuid P. O’Connell John Callaghan Andy P. Quinn

International Liaison Andy P. Quinn and Tax: [email protected]

89 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 Ned Murphy Eoin Lehane Brian Kearney Michael J. Mullins

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]

I sle 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: http://im.moorestephens.com/Home.aspx

Clive Dixon Andrew Dixon

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

90 I sle 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: http://im.moorestephens.com/Consultancy. aspx

Andrew Dixon Tony Seymour I 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: http://im.moorestephens.com/ InsuranceBrokerage.aspx

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: http://im.moorestephens.com/crew_ benefits.aspx

Clive Dixon Bransom Bean Tony Seymour

91 I sle 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: http://im.moorestephens.com/financial_ services.aspx

Clive Dixon Scott Trimble Tony Seymour

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: http://im.moorestephens.com/ RetirementSolutions.aspx

Clive Dixon Tony Seymour Brian Bodell Scott Trimble

92 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

Moshe Lion Nir Gimpelvich Ofer Orlitzky Aviel Gilad I Shay Nissan Boaz Dahari Kobi Zalicha Tamir Ben Shimon Elad Meiri Tamir Saar David Goldberg Amnon Argaman (Consultant) Itzhak Shtalberg Moshe Gelblum (Consultant) Galit Ben-Shoham

International Liaison Amnon Argaman and Tax: [email protected]

Office also in Jerusalem

Italy GMT+1

Moore Stephens Italia National Umbrella MILAN Via E. De Amicis, 53 20123 Milan Italy Telephone: +39 (02) 58118927 Facsimile: +39 (02) 58109988 E-mail: [email protected] Website: www.moorestephensitalia.it

Andrea De Marchi Chairman & International Audit Liaison [email protected] Andrea Fogarolo [email protected]

Paolo Borghi International Tax Liaison [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.

93 I taly (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. ALL CONTACT THROUGH MOORE STEPHENS ITALIA AUDIT INTERNATIONAL LIAISON

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 [email protected]

Member Auditing firm - Member of Moore Stephens Italia, the National Umbrella. ALL CONTACT THROUGH MOORE STEPHENS AUDIT ITALIA INTERNATIONAL LIAISON

94 I taly (CONTINUED) GMT+1

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

Paolo Borghi Fabrizio Pellizzone

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

Member tax and accounting firm, corporate tax services. tax litigation, payroll services - Member of Moore Stephens Italia, the National Umbrella. ALL CONTACT THROUGH MOORE STEPHENS ITALIA TAX INTERNATIONAL LIAISON

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 Via Pietro Verri, 8 20121 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]

95 I taly (CONTINUED) GMT+1

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 Dr. Alfonso Trignano

International Liaison: Dr. Vincenzo Trignano [email protected]

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 Alberto M. Barranco

International Liaison: Giuseppe A. Barranco [email protected]

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

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] International Liaison: Sergio Carnabuci [email protected]

96 Ja pan 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.seishin.or.jp

Nobuyuki Ishiwata Junko Takahashi I Hiroshi Nishimura Motoko Ebine Kenjiro Nakane Takahiro Mabuchi J Ms. Mika Yamada-Yoshihara Keisuke Umezawa Shinpei Takasago Kazuhiko Udagawa

International Liaison: Nobuyuki Ishiwata [email protected] International Liaison: Ms. Mika Yamada-Yoshihara [email protected] International Tax - Ms. Mika Yamada-Yoshihara Personal & Corporate: [email protected]

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.moorestephens-jersey.com

Brona Lambert Nick Solt David Green Phillip Callow

International Liaison: Nick Solt [email protected]

97 Jersey (CONTINUED) GMT

Moore Stephens Financial Management Limited JERSEY P O Box 691 First Island House Peter Street St. Helier Jersey, JE4 OWX Channel Islands Telephone: +44 (0)1534 723341 Facsimile: +44 (0)1534 769817 E-mail: [email protected] Website: www.msfm-jersey.com

Michael Norem David Green

Moore Stephens Fund Administration 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.msfundadmin.com

Nick Solt

Moore Stephens Risk and Recovery 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.moorestephens-jersey.com

Adrian Rabet

98 Jordan GMT+2

Ibrahim Abbasi & 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 Facsimile: +962 5622163 E-mail: [email protected] Website: www.abbasi-cpa.com Ahmed Abbasi Nabil Obeidat J International Liaison Ahmed Abbasi and Tax: [email protected] K

Kazakhstan GMT+6

Moore Stephens Kazakhstan ALMATY 4th floor, building 2А, BC Nurly-Tau 5 Al-Farabi ave. 050059 Almaty Kazakhstan Telephone: +7 (727) 266 99 04 Facsimile: +7 (727) 266 99 05 E-mail: [email protected] Website: http://kazakhstan.moorestephens.com/ Home.aspx

Vasily Nikitin Serik Kozhikenov

International Liaison: Serik Kozhikenov [email protected] International Liaison Vasily Nikitin and Tax: [email protected]

99 Korea GMT+9

Samhwa Accounting Corporation SEOUL 2nd Floor Hyunjook Bldg 114, Yuksam-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: Ms. Jin Nam Kung [email protected] International Tax: Kook-Hee Lee [email protected]

Kuwait GMT+3

Moore Stephens AL Saleh & Co. KUWAIT CITY 1st Floor, AL Mashoura Towers PO Box 2141 Safat 13022 State of Kuwait Telephone: +965 22986400 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. KUWAIT CITY 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]

100 Lt a viA 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]

L ebanON gMT+2 K Moore Stephens Tabbal BEIRUT L 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 Michel Dimas

International Liaison Aziz Tabbal and Tax: [email protected]

Liechtenstein GMT+1

Please see the correspondent firm listing

L ithuaniA gMT+2

UAB Moore Stephens Vilnius VILNIUS J. Kubiliaus Str.6 LT-08234 Vilnius Lithuania Telephone: +370 (5) 268 59 29 Facsimile: +370 (5) 268 59 30 E-mail: [email protected] Website: www.moorestephens.lt

Danguté Pranckéniené

International Liaison: Danguté Pranckéniené [email protected]

101 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

Luc Braun Jean-Marie Poos Evelyne Guillaume Paul Diederich

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

Moore Stephens Audit S.A.R.L. LUXEMBOURG 2-4, rue du Château d’Eau L-3364 Leudelange Luxembourg Telephone: +352 26 86 59-1 Facsimile: +352 26 86 59 99 E-mail: [email protected] Website: www.moore-stephens-audit.lu

Horst Schneider Holger Stoelben Raphael Loschetter

International Liaison: Horst Schneider [email protected]

Macedonia, FYRO GMT+1

See Former Yugoslav Republic of Macedonia

M alaysIA gMT+8

Moore Stephens JOHOR BAHRU Suite 5.2A, Level 5, Menara Pelangi 2, Jalan Kuning, Taman Pelangi 80400 Johor Bahru Malaysia Telephone: +60 (7) 333 8800 Facsimile: +60 (7) 334 6151 E-mail: [email protected]

Bala Krishnaan Ponniah (Partner Peter Fong in Charge)

International Liaison: Bala Krishnaan Ponniah [email protected]

102 M alaysIA (CONTINUED) GMT+8

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

Bala Krishnaan Ponniah (Audit Chow Chee Yen (Tax Partner) Partner) Ong Chong Chee (Tax Partner) Kuan Che Lo (Audit Partner) Wan Chee Khei (Tax Partner) Peter Fong (Audit Partner) Lim Huck Hai (IT Advisory Partner) Stephen Wan (Audit Partner) Joanne Hooi (Tax Partner)

International Liaison: Bala Krishnaan Ponniah [email protected] L International Tax: Ong Chong Chee M [email protected]

Moore Stephens International Financial Offshore Centre LABUAN 1st Floor, U0510 Lazenda Commercial Centre Phase II Jalan Tun Mustapha 87000 Federal Terrirtory 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: Bala Krishnaan Ponniah [email protected]

Moore Stephens KUCHING Level 4, No. 6-8 Dubs Commercial/ Office Centre Lot 376, Section 54 KTLD, Jalan Petanak 93100 Kuching Malaysia Telephone: +60 (082) 416 611 Facsimile: +60 (082) 424 060 E-mail: [email protected]

Teo Kin Mia (Partner in Charge) San Chuan Ng

International Liaison: Bala Krishnaan Ponniah [email protected]

103 Malta GMT+1

Moore Stephens MARSA 46, Timber Wharf Marsa MRS 1442 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 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 Providencia 1247 Col. Del Valle México, D.F., 03100 Mexico. Telephone: +52 (55) 5575-1094/4000 (ext. 2057) Facsimile: +52 (55) 5575-1094 E-mail: [email protected] Website: http://mexico.moorestephens.com/Home. aspx

Coordinator: María Esther Zapata [email protected]

104 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] M 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]

105 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 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]

106 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. 37537 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 M Col. Centro Mérida Yuc., 97000 Mexico Telephone: +52 (999) 927-2422/2656/9660 Facsimile: +52 (999) 927-4449 E-mail: [email protected] Website: www.peonderegilvega.com

Álvaro Peón de Regil Roberto Vega Carillo Daniel Oscar Echeverría Arceo

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

Espinoza, Gutiérrez, S.C. MEXICALI Ave. Reforma 1507-A Colonia Nueva CP 21100 Mexicali Baja California 21100 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]

107 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 Núm 61 Piso 9 Col. Bosques de las Lomas Mexico D.F. 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 Tax: José Antonio De Anda Turati [email protected] International Tax - Victoria Albereda Soberón Corporate: [email protected]

Del Barrio y Cía., S.C. MEXICO CITY Providencia 1250 Col. Del Valle México D.F., 03100 Mexico Telephone: +52 (55) 5575-4000 E-mail: [email protected] Website: www.delbarrioycia.com

Armando Del Barrio Alba Miguel Vázquez y Vázquez José Moreno Ramírez Heliodoro Arzate Figueroa Luis González Ortega

International Liaison: Armando Del Barrio Alba [email protected]

108 Mexico (CONTINUED) GMT-6/7

Moore Stephens Orozco Medina, S.C. MEXICO CITY Gabriel Mancera 1041 Col. del Valle México D.F., 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

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

Juan Antonio Cedillo y Cía., S.C. MONTERREY M 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)

109 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)

Gabriel Montiel, Olmedo y Cía., S.C. PUEBLA Jazmines 6131 - 1 Colonia Bugambilias Puebla, PUE. 72580 Mexico Telephone: +52 (222) 237-8544 E-mail: [email protected] Website: www.ms-gmo.mx

Gabriel Montiel Morales Javier Montiel Pacheco (Managing Partner) Azucena Montiel Morales

International Liaison Gabriel Montiel Morales and Tax: [email protected] International Tax: Margarita González Bortolini [email protected]

Guerrero, Sánchez y Compañía, S.C. QUERÉTARO Circuito Jardín Núm. 3 Planta Alta Col. Álamos 3ra. Sección Querétaro 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]

110 Mexico (CONTINUED) GMT-6/7

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: Iván Cruz Alemán [email protected] Outsourcing Manager: Iván Sarabia [email protected] M 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)

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]

111 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]

Moore Stephens Casablanca 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]

112 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 World Trade Center Amsterdam Mailing Address Tower A, 10th floor P.O. Box 71113 Strawinskylaan 1001 1008 BC 1077 XX Amsterdam Amsterdam The Netherlands Telephone: +31 20 331 4158 Website: www.mth.nl/nl/international

International Liaison: Teunis van den Berg [email protected] International Audit: Holger Buch RA [email protected] International Corporate Erik-Jan Hennis M Finance: [email protected] N 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: William de Wijs [email protected] International Tax: Paul de Bie [email protected] International Tax: Jasper Rijnsburger [email protected]

Office also in Rosmalen

113 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 1589 Facsimile: +31 (10) 421 0350 E-mail: [email protected] Website: www.moorestephensrotterdam.nl

International Liaison: Michael Bick [email protected] International Tax: Dr.iur. Manfred Zurhorst [email protected]

Offices in Hellevoetsluis, Oud-Beijerland, Sliedrecht, Breda, Bergen op Zoom, Roosendaal, Middelburg, Terneuzen, Zierikzee and Goes

DRV Corporate Finance B.V. ROTTERDAM Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: +31 10 251 8087 Facsimile: +31 10 421 0350 E-mail: [email protected] Website: www.drvcf.nl

Corporate Finance Pieter Poortvliet Advisor: [email protected] Corporate Finance Stefan Jansen Advisor: [email protected]

Moore Stephens MSN B.V. Registeraccountants and Taxlawyers AMSTERDAM - AIRPORT Breguetlaan 36 Mailing Address 1438 BC Oude Meer (Schiphol) P.O. Box 75127 The Netherlands 1117 ZR Schiphol The Netherlands Telephone: +31 (20) 6533666 Facsimile: +31 (20) 6533555 E-mail: [email protected] Website: www.moorestephens.nl

International Liaison: Edwin P.H. van Ravenswoud [email protected]

Office also in Mijdrecht

114 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 N 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)Andrew Brady Graeme Rhodes Belinda Canton Richard Ineson

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

115 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 405n King Street 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 Barry Rosenberg Gwen Rurawhe Andrew Kirkpatrick

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

116 New Zealand (CONTINUED) GMT+12

Moore Stephens Hawkes Bay Audit HAWKES BAY Unit 4A, 308 Queen St East Mailing Address Hastings 4122 PO Box 20 Hawkes Bay Hastings 4156 New Zealand New Zealand Telephone: +64 (6) 878 2549 E-mail: [email protected] Website: www.moorestephens.nz

Peter F. Smith Graeme Harvey (Manager)

International Liaison: Peter F. Smith [email protected]

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 N 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 Masterton 5810 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]

117 New Zealand (CONTINUED) GMT+12

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]

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 Telephone: +64 (4) 910 1093 Facsimile: +64 (4) 473 7011 E-mail: [email protected] Website: www.moorestephens.nz

Miecio Czudaj Peter F. Smith Michael Rania

International Liaison: Peter F. Smith [email protected]

Nigeria GMT+1

Please see the correspondent firm listing

118 N oRWAy 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 N International Liaison: Bjørn M. Naustheller [email protected] International Liaison: Lill Ann Monge [email protected]

Veel Karlsen & Co ANS 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.veelkarlsen.no

Bjørn M. Naustheller Jan Gudevold

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

Profero Revisjon 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

Lill Ann Monge Torhild Søberg

International Liaison: Lill Ann Monge [email protected]

119 O man gMT+4

Moore Stephens MUSCAT Courier Address: Mailing Address Bank Melli Iran Building P.O. Box 933 2nd Floor, Office nos 201, 202 Ruwi and 204 Postal Code 112 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]

Pakistan GMT+5

Shekha & Mufti KARACHI 253-C P.E.C.H.S, Block 6 Off Shahrah-e-Faisal Karachi Pakistan Telephone: +92 21 34392484/34392485/34386730 Facsimile: +92 21 34544766 E-mail: [email protected] Website: www.shekhamufti.com

Jawwad Shekha Zafar Ahmad Adnan Mufti

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

120 Pakistan (CONTINUED) GMT+5

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 Ahmad Adnan Mufti

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

Moore Stephens IFI (Private) Limited ISLAMABAD

Tim Woodward Paul Stockton O

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

Panama GMT-5

Please see the correspondent firm listing

Papua New Guinea GMT+10

Moore Stephens IFI Limited PORT MORESBY

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

121 Paraguay GMT-4

Moore Stephens - Ayca Auditores Y Consultores ASUNCION Ntra. Sra. De la Asuncion 865 Asuncion Paraguay Telephone: +595 (21) 492 252/3 Facsimile: +595 (21) 448 565 E-mail: [email protected] 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 Avenida El Polo 670 - Torre C Oficina 602 Centro Empresarial El Polo 11 Santiago de Surco Lima 33 Peru Telephone: +51 (1) 208 1720 Facsimile: +51 (1) 208 1731 E-mail: [email protected] Website: www.moorestephensperu.com

Jaime Vizcarra Moscoso Justo Ernesto Manrique Aragón Manuel Vértiz Vergara CPA

International Liaison: Jaime Vizcarra Moscoso [email protected] International Liaison: Justo Ernesto Manrique Aragón CPA [email protected]

122 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 P Poland Website: www.moorestephens.pl

Janusz Białecki [email protected] Iga Kwaśny [email protected] Rafał Siarkiewicz [email protected] Maciej Trzemżalski Gdańsk [email protected] Monika Tuzimek [email protected]

Moore Stephens Trzemżalski, Krynicki i Partnerzy Kancelaria Biegłych Rewidentów Sp. z o.o. GDAŃSK Olivia Four, al.Grunwaldzka 472B 80-309 Gdańsk Poland Telephone: +48 58 300 98 00 Facsimile: +48 58 300 98 04 E-mail: [email protected] Website: www.moorestephens.gda.pl

Maciej Trzemżalski Jakub Walczak

International Liaison: Maciej Trzemżalski [email protected] International Tax: Jakub Walczak [email protected]

123 Poland (CONTINUED) GMT+1

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

International Liaison Iga Kwaśny and Tax: [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 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.)

124 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 P The State of Qatar Q Telephone: +974 (444) 36156/36105 Facsimile: +974 (442) 79617 E-mail: [email protected] Website: www.moorestephens-qa.com

Fathi Abu Farah Ehab Soliman

International Liaison: Hassib M. Kay [email protected]

Moore Stephens Access S.P.C. 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]

125 R oMANIA gMT+2

Audit One SRL BUCHAREST Unirii Splai, No. 12, Building B6 Entrance 2B, 2nd Floor Apartment 54 District 4 Bucharest Romania Telephone: +40 (0)21 319 62 98 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]

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

Mamas Koutsoyiannis (Chief Valeriu Cernei (IT Audit & IT Executive Officer) Advisory Partner) Andrei Stan Elena Paraschiv-Pop (Manager)

International Liaison Mamas Koutsoyiannis and Tax: [email protected]

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]

126 Russian Federation GMT+2/12

OOO Moore Stephens Moore Stephens Moscow Limited MOSCOW Building 2, 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 Tatiana Struk Alexander Martinovich Cristina Iftodii Irina Gulevskaya

International Liaison: Elena Tikhnenko [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] R Website: www.npg.ru

Ilya O. Livkin Alexander A. Nesterov Svetlana A. Pivovarova Vladimir Y. Skobarev

International Liaison: Vladimir Y. Skobarev [email protected] International Tax - Svetlana A. Pivovarova Corporate: [email protected]

OOO Moore Stephens NOVOSIBIRSK Office 207 39 Romanova Street Business Center “Solaris” Novosibirsk 630091 Russian Federation Telephone: +7 (383) 362 1062 Facsimile: +7 (383) 362 1462 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)

127 Russian Federation (CONTINUED) GMT+2/12

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

Irina Gulevskaya Maria Galiulina

International Liaison: Irina Gulevskaya [email protected]

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

OOO Moore Stephens Moore Stephens Vladivostok Limited VLADIVOSTOK 18a Verkhneportovaya St. Vladivostok 690003 Russian Federation Telephone: +7 (423) 2 414 554 Facsimile: +7 (423) 2 414 554 E-mail: [email protected] Website: www.moorestephens.ru

Tatiana Pavlova Maria Volkova Nadezhda Naumchik

International Liaison: Tatiana Pavlova [email protected] International Tax - Nadezhda Naumchik Personal & Corporate: [email protected]

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

128 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 Syed Jaffer (Senior Manager) 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 R RIYADH S Office No. 7, 2nd Floor Creativity Commercial Centre Dabab Street, 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

International Liaison: Ahmed Eissa [email protected] International Tax: Abdul Rahman Yaqoub Massawa [email protected] International Tax: Saeed El Hirikah [email protected]

129 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]

Senegal GMT

Moore Stephens IFI Sarl Senegal DAKAR

Tim Woodward Paul Stockton

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

S erbiA gMT+1

Moore Stephens Revizija I Računovodstvo D.O.O. BELGRADE Studentski Trg 4th , 5th and 6th floor 11000 Belgrade Serbia Telephone: +381 (11) 3283 440 / 3281 194 / 2181 112 Facsimile: +381 (11) 2181 072 E-mail: [email protected] Website: www.revizija.co.rs

Bogoljub Aleksic

International Liaison: Jelena Beljkas [email protected]

Offices also in Novi Sad, Nis and Zrenjanin

130 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]

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 S

Mick Aw Willy Ng Chris Johnson Lao Mei Leng Lim Peng Huat Poh Lay Choo Neo Keng Jin Wong Koon Min

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

131 Slovakia GMT+1

BDR, spol. s r.o. BRATISLAVA Černyševského 26 851 01 Bratislava Slovakia Telephone: +421 (0) 905 689 761 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]

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 Cnr Campground & Austwick P.O. Box 1955 Roads Cape Town, 8000 Rondebosch South Africa 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, Durban [email protected]

132 South Africa (CONTINUED) GMT+2

Margie Alt Liaison for Africa; Africa Desk for China [email protected] T: +27 21 685 0088 Jeff Blackbeard Africa Strategy Advisor, Durban [email protected] T: +27 31 332 8622

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, 7450 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

Chris Bush Johan Vermeulen Dale Kohlberg Grant Ward Andrew Pitt Ferdinand Hoffman Lindie Stander Alan Billson Adéle Smit

International Liaison: Andrew Pitt [email protected] International Tax - Grant Ward Personal: [email protected] International Tax - Dale Kohlberg Corporate: [email protected] S Moore Stephens Forensic Services CAPE TOWN The Business Centre No. 1 Bridgeway Road Bridgeways Precinct Century City 7441 Cape Town South Africa Telephone: +27 (0)21 830 5403 Facsimile: +27 (0)86 552 6806 E-mail: [email protected] Website: www.moorestephens.co.za

Gillian Bolton Preeya Ramjee

133 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 Devek Harryparsad Rod Templar Craig Wardell Tarryn Lyn Wright Janine Bamber Dudley Belling Leena Sarabjit Hans Hillermann

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

Johan Pretorius Sheldon Ross Barry

International Liaison Johan Pretorius and Tax: [email protected]

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 11 421 8374 Facsimile: +27 11 421 5777 E-mail: [email protected] Website: www.moorestephens.co.za

Leonard Roberts Anton Ferreira Ettiene Rossouw Bernadine Lombard

International Liaison Leonard Roberts and Tax: [email protected]

134 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) 42 291 0031 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) 42 293 4022 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]

135 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) 11 544 0700 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 KIMBERLEY 5 Rush Street Mailing Address Albertynshof P.O. Box 110598 Kimberley, 8301 Hadison Park South Africa 8306 South Africa Telephone: +27 (053) 831 1699 Facsimile: +27 (086) 605 1168 E-mail: [email protected]

Andrew Bennie Sindy Pretorius Adolf Prinsloo Johan Pretorius Merwyn Ferreira Servaas Verster Wilna de Villiers

International Liaison: Adolf Prinsloo [email protected]

Moore Stephens B&W LICHTENBURG Office 3, Mailing Address 71 Church Street P.O. Box 2773 Lichtenburg, 2740 Lichtenburg, 2740 South Africa 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 Adolf Prinsloo Johan Pretorius Andrew Bennie Servaas Verster Wilna de Villiers

International Liaison: Merwyn Ferreira [email protected]

136 South Africa (CONTINUED) GMT+2

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

Brett Berriman Ryan Thompson Johan Riekert Russell Thomas

International Liaison: Johan Riekert [email protected] International Tax: Brett Berriman [email protected]

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 S

Louw Slabbert Phillip Kemp George Friend Jason Verwey

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)12 348 7090 E-mail: [email protected] Website: www.moorestephens.co.za

Adolf Prinsloo Sindy Pretorius Andrew Bennie Johan Pretorius Merwyn Ferreira Servaas Verster Wilna de Villiers

International Liaison Adolf Prinsloo and Tax: [email protected]

137 South Africa (CONTINUED) GMT+2

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

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

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 Stellenbosch 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

Sp ain 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]

138 Sp ain (CONTINUED) GMT+1

Moore Stephens Hispania, S.L. National Umbrella Company MADRID General Martinez Campos 42 bajo 2a 28010 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]

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 E-mail: [email protected] Website: www.moorestephens-addveris.es S 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) Maria Carmen Iñarra Muñoz Francisco José Espinosa Barro Begoña Méndez Garmendia

139 Sp ain (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 Jose Joaquin Landázuri 15-1°-izda 01008 Vitoria Alava Spain Telephone: +34 945 03 48 21 Website: www.moorestephensams.com

Ignacio Barturen Fernandez

Moore Stephens Iberica de Auditoria, S.L., MADRID General Martínez Campos 42, bajo 2ª 28010 Madrid Spain Telephone: +34 91 310 40 46 Facsimile: +34 91 308 34 92 E-mail: [email protected] Website: www.msmadrid.com

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

International Liaison: Cayetano López [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]

140 Sp ain (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 Carlos Cabrera Blanco

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.moorestephens-fidelitas.com

Joaquín Fanjul Sandra Alonso Díaz Antonio Alonso Sanz José Luis Canteli 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 Carlos Hernández de Alba Javier Calvet Garcia Arantza Giner Inchausti

141 Sp ain (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

142 Sp ain (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 José Luis Valero Mª Pilar Pinilla Andrés Fuertes Manuel Julve

Moore Stephens LP, S.L. PAMPLONA Conde Rodezno, 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

Please see the correspondent firm listing S

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: Flemming Nilausen [email protected] International Tax: Carl Magnus Kollberg [email protected]

Offices in Gothenburg and Uddevalla

143 Sweden (CONTINUED) GMT+1

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

International Liaison: Niklas Larsson [email protected] International Tax: Björn Hedström [email protected]

Offices in Gothenburg, Kungälv and Stenungsund

Moore Stephens Malmö AB MALMÖ Kattsundsgatan 27 Mailing Address SE-203 11 Malmö Box 4051 Sweden SE-203 11 Malmö Sweden Telephone: +46 (0)40 102660 Facsimile: +46 (0)40 129150 E-mail: [email protected] Website: www.moorestephens.se

Patrik Andersson Johan Kling Lars Norberg Martin Johnsson

International Liaison: Patrik Andersson [email protected]

144 Sweden (CONTINUED) GMT+1

Moore Stephens Allegretto AB STOCKHOLM Ringvägen 100 Mailing Address PO Box 38120 P.O. Box 38120 100 64 Stockholm 10064 Stockholm Sweden 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 Peter Johansson Lars Erik Engberg Kerstin Norlin Anders Ericsson Ann-Christine Skyttberg Sture Eriksson Eva Stein Jan Gustafsson P.O. Wennerlund Lena Gustavsson Barbro Wikman

International Liaison: Eva Stein [email protected]

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 S E-mail: [email protected] Website: www.moorestephens.ch

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

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]

145 Switzerland (CONTINUED) GMT+1

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]

CRC Cabinet de Révision & Conseil SA GENEVA 6, place des Eaux-Vives Mailing Address 7207 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]

146 Switzerland (CONTINUED) GMT+1

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 [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 S International Liaison Samuel Zufferey and Tax: [email protected]

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]

147 Switzerland (CONTINUED) GMT+1

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]

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]

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

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

148 Switzerland (CONTINUED) GMT+1

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 Monique B. Huber

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 / http:// zurichmoorestephens.com

Hélène Staudt Fortunat Sigrist Beat Lattmann

International Liaison: Hélène Staudt S [email protected]

Tax and fiduciary services.

Moore Stephens Zug AG ZUG Alpenstrasse 15 P. O. Box 4853 CH-6304 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 Ivano Castagna

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

149 Tanaiw (ROC) GMT+8

Tiaoho & Co. TAIPEI 5/F., No.53, Nanjing East Road Sec.2, 10457 Taipei Taiwan Telephone: +886 (2) 2562 9889 Facsimile: +886 (2) 2581 5955 E-mail: [email protected] Website: www.moorestephens.com.tw

Alex Kuo Ivy Lin

International Liaison: Alex Kuo [email protected] International Tax: Michael Kao [email protected]

Tiaoho & Co. KAOHSIUNG 21 F/1 91 Chung Shan 2nd Road Kaohsiung Taiwan Telephone: +886 (7) 332 2003 Facsimile: +886 (7) 335 3691 E-mail: [email protected] Website: www.moorestephens.com.tw

Jackson C.J. Jwo Angela Chuang

Tiaoho & Co. TAICHUNG 21F.-1, No.186, Sec.2 Taiwan Blvd., West Dist., Taichung City 403 Taiwan Telephone: +886 (4) 23269926 Facsimile: +886 (4) 23289229 E-mail: [email protected] Website: www.moorestephens.com.tw

John Chen Matthew Chang

150 Th ailAND 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://www.msapl.com/

Chaovana Viwatpanachati Vilairat Rojnucharin Pana Viwatpanachati Wanpen Unrun Suvimol Kittayakiern

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 T Tunisia GMT+1

Moore Stephens Jelil Bouraoui & Co TUNIS 92 Ave Jugurtha Mutuelleville Tunis 1002 Tunisia Telephone: +216 (71) 798 100 Facsimile: +216 (71) 787 820 E-mail: [email protected] Website: www.moore-jbco.com

Jelil Bouraoui

International Liaison Jelil Bouraoui and Tax: [email protected]

151 Turkey GMT+2

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. Headquarters ISTANBUL Siddiklar Plaza Halk Sokak No: 56 Kat: 7 34742 Kozyatagi 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 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

152 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.yakovlev.com.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]

See also Moore Stephens CIS Limited in London, UK. T United Arab Emirates GMT+4 U 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 Nandakumar Ankarath Farad Kersi Lakdawala Abdul Aziz Abdullah Mohammad Bukhatir

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

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

153 United Arab Emirates (CONTINUED) GMT+4

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]

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]

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]

154 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

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

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

155 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 David Edison Paul Latarche David Sweet Simon Lamb Omar Ripon Katharine Wolstenholme

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

156 United Kingdom (CONTINUED) GMT

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 E-mail: [email protected] Website: www.moorestephens.co.uk

Andrew Vince Robert Branch Mark Burnett Daniel Slocombe

International Liaison: Robert Branch [email protected]

Moore Stephens Chartered Financial Planners BATH The Coach House Kelston Park Bath U BA1 9AE Telephone: +44 (0) 1225 788088 Facsimile: +44 (0) 1225 788070 E-mail: [email protected] Website: www.moorestephenscfp.com

Adrian McCabe Huw Powell David Freke

International Liaison: Adrian McCabe [email protected]

157 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

Rosemary Peters Gallagher OBE Mervyn Dolan Nigel Thompson

International Liaison: 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

Steve Ramsbottom

158 United Kingdom (CONTINUED) GMT

Moore Stephens BRISTOL One Redcliff Street Bristol BS1 6TP Telephone: +44 (0) 117 980 6120 E-mail: [email protected] Website: www.moorestephens.co.uk

Andrew Vince Robert Branch Mark Burnett Daniel Slocombe

International Liaison: Robert Branch [email protected]

Moore Stephens LLP Restructuring & Insolvency BRISTOL One Redcliff Street Bristol BS1 6NP Telephone: +44 (0) 117 922 5522 Facsimile: +44 (0) 117 925 7120 E-mail: [email protected] Website: www.moorestephens.co.uk

Steve Ramsbottom

Moore Stephens LLP CHATHAM Victory House Quayside Chatham Maritime Kent, ME4 4QU Telephone: +44 (0) 1634 895100 U Facsimile: +44 (0) 1634 895101 E-mail: [email protected] Website: www.moorestephens.co.uk

David Elliott

159 United Kingdom (CONTINUED) GMT

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

Andrew Henshaw Graham Francis Mike Wakeford Louise Hastings Andrea Wulff

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

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

Steven Lindsay Nigel Thompson Rosemary Peters Gallagher OBE Hilary Farrell

International Liaison: Steven Lindsay (Derry ~ Londonderry) [email protected] International Tax: Nigel Thompson [email protected]

160 United Kingdom (CONTINUED) GMT

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 Andrew Page Adrian Urquhart Peter Simons

International Liaison: Adrian Urquhart [email protected] International Tax - Peter Simons Corporate: [email protected] International Tax - Simon Reid Personal: [email protected]

Moore Stephens Financial Services (East Midlands) Limited CORBY Oakley House Headway Business Park 3 Saxon Way West Corby, NN18 9EZ Telephone: +44 (0) 1536 462700 Facsimile: +44 (0) 1536 462701 E-mail: [email protected] Website: www.msfs.co.uk

Jon Telford (Managing Director)

International Liaison: Jon Telford [email protected] U

Office also at Peterborough

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 Steven Lindsay John Bradley

International Liaison: Steven Lindsay [email protected]

161 United Kingdom (CONTINUED) GMT

Scott-Moncrieff EDINBURGH Exchange Place 3 Semple Street Edinburgh Scotland EH3 8BL Telephone: +44 (0)131 473 3599 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 Robert Mackenzie

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 Robin Worby

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

162 United Kingdom (CONTINUED) GMT

Scott-Moncrieff GLASGOW 25 Bothwell Street Glasgow Scotland G2 6NL Telephone: +44 (0) 141 567 4599 Facsimile: +44 (0) 141 567 4535 E-mail: [email protected] Website: www.scott-moncrieff.com

David Boyd Pamela Coyne Bernadette Higgins Marc Shenken Stewart MacDonald Allison Gibson Mark McRae

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

Moore Stephens (Guildford) 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 U [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]

163 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 LLP LEICESTER 1st Floor Gateway House Grove Business Park Enderby Leicester LE19 1SY Telephone: +44 (0) 116 247 1393 E-mail: [email protected] Website: www.moorestephens.co.uk

Suk Aulak Ross Northall

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

164 United Kingdom (CONTINUED) GMT

Moore Stephens (NI) LLP LIMAVADY Unit B, 2 Fleming Way Limavady County Londonderry 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

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 U 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]

165 United Kingdom (CONTINUED) GMT

Moore Stephens LLP NORTHAMPTON Cheviot House 53 Sheep Street Northampton NN1 2NE Telephone: +44 01604 639257 E-mail: [email protected] Website: www.moorestephens.co.uk

Suk Aulak Ross Northall

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

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 Mick Lumsden Geoff Norman Andy Hancock Mohamed Mavani Carolyn Rossiter Jon Telford (Partner - Financial Services)

International Liaison: Dickon Sandbach [email protected] International Tax - Carolyn Rossiter Corporate: [email protected] International Tax - Denise Watson Personal: [email protected]

166 United Kingdom (CONTINUED) GMT

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 Jonathan Green Robert Newman Robert Macdonald (Associate) Peter Richardson (Associate) Andrew Williams

International Liaison: Robert Newman [email protected] International Tax: Peter Richardson [email protected]

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] U

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

Andrew Coldwell Andrew Stevens Stuart Datlen Peter Richardson (Associate)

International Tax: Peter Richardson (Salisbury)

167 United Kingdom (CONTINUED) GMT

Moore Stephens LLP - Restructuring & insolvency 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

Duncan Swift

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 Mark Stevens Francis Corbishley Robin Worby

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

Moore Stephens STOKE ON TRENT 6 Ridge House, Ridgehouse Drive Festival Park, Stoke on Trent Staffordshire ST1 5TL 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]

168 United Kingdom (CONTINUED) GMT

Moore Stephens LLP THAMES VALLEY 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 Neil Tustian

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

Moore Stephens LLP WATFORD Suite 17, Building 6 Croxley Green Business 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 U

Moore Stephens North America, Inc Executive Office MINNEAPOLIS 2501 Wayzata Boulevard Minneapolis Minnesota 55405 U.S.A. Telephone: +1 952 250 6937 E-mail: [email protected]

Tony Szczepaniak Chief Executive Officer [email protected]

169 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo ATLANTA Overlook II - Suite 350 2839 Paces Ferry Road SE Atlanta Georgia 30339 U.S.A. Telephone: +1 770 980 9394 Facsimile: +1 770 980 9230 E-mail: [email protected] Website: www.elliottdavis.com

James S. Jackson Patrick Terry

International Liaison: James S. Jackson [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

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 Rose Keller Cary M. Flewellyn William C. Lankford Jr. Barry E. Fruchter Douglas D. Taylor

International Liaison: Marcus G. Dowling [email protected]

170 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo 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

Deron Stancil William H. Woodward

International Liaison: William H. Woodward [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

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 S. Kennedy Jr. Anthony P. Smeriglio David J. Keyo Jr. (Managing U Director)

International Liaison: Anthony P. Smeriglio [email protected] International Tax: Charles S. Kennedy Jr. [email protected]

171 United States of America (CONTINUED) GMT-5/10

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 Donald A. Greenhalgh Laura K. Barooshian Richard Gulman Cheryl Burke Stephen Minson Steve Colella Erica Nadeau Chad DaGraca Joel Rothenberg Leonard N. DiCicco Jr. George D. Shaw Jonathan Farrell David M. Sullivan Jody Goldman Kim Train Robin Gorski Donald J. Troy

International Liaison: Cheryl Burke [email protected] International Tax: Laurie J. Austin [email protected]

Moore Stephens Tiller, LLC BRUNSWICK 1612 Newcastle Street Suite 200 Brunswick Georgia 31520 U.S.A. Telephone: +1 (912) 265-1750 Facsimile: +1 (912) 264-4976 Website: www.mstiller.com

Angela L. Heys Christopher B. Thomas Charles M. Martin

International Liaison: Marcus G. Dowling [email protected]

172 United States of America (CONTINUED) GMT-5/10

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

International Liaison Greg Hutchins (Westlake Village) and Tax: [email protected]

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: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected] U

Elliott Davis Decosimo 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 Melonie Hammond-Trace

International Liaison: Timothy A. Grow [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

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

Elliott Davis Decosimo CHARLOTTE 700 East Morehead Street Suite 400 Charlotte North Carolina 28202 U.S.A. Telephone: +1 704 333 8881 E-mail: [email protected] Website: www.elliottdavis.com

Richard Battle George Noonan Robert W. Elliot Christopher R. Purvis Lee E. Haynes Daniel E. Warren James E. Hazel Jr.

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

International Liaison: Joseph A. Amine [email protected]

174 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo 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 H. Ken Conner Jennifer A. Goodman D. Michael Costello Marshall M. Harvey David Cranford John E. Henegar Nick Decosimo Karl J. Jordan R. Frederick Decosimo Kimberley A. Bales Lawrence Joe Decosimo W. Coleman Powell Rose E. Decosimo William R. Russell Thomas P. Eiseman

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 101 N. Wacker, Suite 2015 Chicago Illinois 60606 U.S.A. Telephone: +1 (630) 285-0215 Website: www.dhcpa.com U

International Liaison: Koh Fujimoto [email protected] International Tax: Dan Duncan [email protected]

175 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo CINCINNATI 201 East Fifth Street Suite 2100 Cincinnati Ohio 45202 U.S.A. Telephone: +1 513 579 1717 E-mail: [email protected] Website: www.elliottdavis.com

Kevin Begley Michael W. Gentry Charles Bradley East Kathy Mitts Chris Flaig

International Liaison: Kathy Mitts [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

Rea & Associates, Inc. CLEVELAND 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 Wendy V. Shick Alan C. Hill

International Liaison: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

176 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo 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

William J. Bossong R. Scott McClelland R. Jason Caskey Beverly Seier Jeffery S. Greenway Stacy Stokes Darren J. Hardin William F. Quattlebaum Richard F. Hewitt

International Liaison: R. Scott McClelland [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

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 U Trista Acker Tracy Kaufman Ben Antonelli Timothy McDaniel Christopher E. Axene Michaela McGinn Kent Beachy Clayton W. Rose III Lee Beall Mark Van Benschoten David M. Cain

International Liaison: Lee Beall [email protected] International Tax: Christopher E. Axene [email protected]

177 United States of America (CONTINUED) GMT-5/10

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: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

MSPC 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 Michael J. Halkias Angelo Coppolino Ronald J. Ruggeri David Evangelista Patrick M. Trombetta Jon S. Gagliardi Michael Pescatore Robert J. Jannelli

International Liaison: Michael J. Halkias [email protected] International Tax: Ronald J. Ruggeri [email protected]

178 United States of America (CONTINUED) GMT-5/10

Travis Wolff, 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.traviswolff.com

Stephen Flanagan Kelly Morgan Gillette Robert Gonzales Hunter Nibert Geoffrey G. Gunn Jeff Owens Jerri Hammer J. Scott Stafford John Karls Jennifer Steele Perry S. Kaufman Kenneth B. Travis Kenneth W. Kay Justin Varnon Michael T. Means Gary Wyatt

International Liaison: Kenneth W. Kay [email protected]

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 U International Liaison: Joseph A. Amine [email protected]

Elliott Davis Decosimo DALTON 109 West Morris Street Dalton Georgia 30722 U.S.A. Telephone: +1 706 278 7100 E-mail: [email protected] Website: www.elliottdavis.com

Allen B. Bentley

International Liaison: Allen B. Bentley [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

179 United States of America (CONTINUED) GMT-5/10

Moore Stephens Doeren Mayhew, P.C. DETROIT 305 West Big Beaver Road Troy Michigan 48084-0231 U.S.A. Telephone: +1 (248) 244-3060 Facsimile: +1 (248) 244-3133 Website: www.moorestephensdm.com

Joseph A. Amine Bruce G. Knapp Chad M. Anschuetz James A. Koepke Richard J. Beamish Jason LeRoy Michael J. Berry Stephen R. McCaghy Catherine G. Bruder Jeffrey M. McCann Claudio S. Calado James J. Miesowicz Mark A. Crawford Stephen R. Mihalik Greig Davis James L. Noteman Joseph C. DeGennaro James P. O’Rilley Michael J. DePoli Robert M. Parks Terry Dykhouse Aaron Partridge Janice M. Fortin Peter Prychodko Todd R. Fox David Ritter Patrick D. Fuelling Benedict P. Rybicki Robert E. Gawthrop John T. Scollin Todd Groeneveld Lawrence A. Simon George Grzywacz Anne Taros Matthew Gurwin Steven C. Wedge Thomas J. Hinsberg Mia Yun Robin D. Hoag Joseph A. Zito Dawn Jasinski

International Liaison: Joseph A. Amine [email protected] International Liaison: Mark A. Crawford [email protected]

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 David Johnson Gregory W. Hayes Erin Owens

International Liaison: Marcus G. Dowling [email protected]

180 United States of America (CONTINUED) GMT-5/10

SC&H Group ELLICOTT CITY 6011 University Boulevard Suite 490 Ellicott City Maryland 21043 U.S.A. Telephone: +1 (800) 832 3008 E-mail: [email protected] Website: www.scandh.com

International Liaison: Ron Causey [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 Dennis Ito

International Liaison Greg Hutchins (Westlake Village) and Tax: [email protected]

Frost, PLLC FAYETTEVILLE 1200 E. Joyce Blvd Suite 301 Fayetteville U Arkansas 72703 U.S.A. Telephone: +1 (479) 695-4300 Facsimile: +1 (479) 695-4301 E-mail: [email protected] Website: www.frostpllc.com

Keith Ekenseair Kendal Powers

International Liaison Keith Ekenseair and Tax: [email protected]

181 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 E-mail: [email protected] Website: www.hcvt.com

Donna Hansen Jeffrey Strug Scott Stephenson

Brown Smith Wallace LLP GLEN CARBON 2220 South State St., Rte 157 Suite 300 Glen Carbon Illinois 62034 U.S.A. Telephone: +1 (618) 654-3100 Facsimile: +1 (618) 654-4624 E-mail: [email protected] Website: www.bswllc.com

Tony J. Caleca

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 Eric J. Larson Peggy W. Bishop Daniel P. Lynn Howard L. Cutler Roxanne M. Page Carol L. Hubbard Ann M. Plummer Marla E. Huizing Thomas P. Rosenbach Steve Johnson K. Eric Smith Brian E. LaFrenier Claude A. Titche III

International Liaison: Thomas P. Rosenbach [email protected]

182 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo GREENVILLE Corporate Headquarters 200 East Broad Street, Suite 500 Greenville South Carolina 29606 U.S.A. Telephone: +1 864 242 3370 E-mail: [email protected] Website: www.elliottdavis.com

Robert Beckwith F. Andrew Mitchell Kay Biscopink John Otten Michael W. Boliek Frances M. Patterson Cy Burgess Eric D. Pitts Thomas D. Childers Jr. Garry A. Rank Richard E. Davis R. Andrew Rogers Claudia Gibbons Barbara S. Rushing Jay Gibson Eric Schmid Kenneth H. Holcomb Caroline C. Van Hook Matthew Madden Jeff N. Walker Michael J. McGuigan Richard E. Waycaster Terri G. McNaughton

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 U Texas 77057 U.S.A. Telephone: +1 (713) 789 7077 Website: www.moorestephensdm.com

Richard Beutelschies Christopher T. Masters Patricia Garcia Tim Moore Chris Haas Juan Padilla Carrie Koshkin Elissa Posway Michael Kuchar Clifton Teague Jennifer Mailhes

International Liaison: Joseph A. Amine [email protected]

183 United States of America (CONTINUED) GMT-5/10

CDH, PC ITASCA 100 Pierce Road Suite 100 Itasca Illinois 60143 U.S.A. Telephone: +1 630 285-0215 Facsimile: +1 630 285-1166 Website: www.cdhcpa.com

Dan Duncan Andrea Krueger Koh Fujimoto Jun Okubo Wendy Kelly

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 Kevin Meyer Lori Bono Carl Oliveri Robert Brewer John Pellitteri Jeffrey Cohen Lou Pizzileo Ronald Eagar Lisa Rispoli William Fischer David Rottkamp David Freda Tammy E. Straus Geri Gregor Anthony Tomaro Robert Grote Alice Varisano Raymond Haller David Warshauer Stephen Mannhaupt

International Liaison: Louis Grassi [email protected] International Tax: Jeffrey Cohen [email protected]

Offices also located in New York City and New City (Rockland County)

184 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo KNOXVILLE 800, South Gay Street, Suite 1919 Knoxville Tennessee 37929 U.S.A. Telephone: +1 865 546 0021 E-mail: [email protected] Website: www.elliottdavis.com

Janice Sansing

International Liaison: Janice Sansing [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

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: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) U [email protected]

185 United States of America (CONTINUED) GMT-5/10

Frost, PLLC LITTLE ROCK 425 West Capitol Ave Suite 3300 Little Rock Arkansas 72201 U.S.A. Telephone: +1 (501) 376-9241 Facsimile: +1 (501) 374-5520 E-mail: [email protected] Website: www.frostpllc.com

T. J. Boyle Angela Hopkins Bob Childress Tammy Lisko Dennis Cooper Dan Peregrin Ted Duncan Doug Richardson Greg Flesher Cheryl Shuffield Rob Gunther

International Liaison Doug Richardson and Tax: [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]

186 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 Mike Thielman Victor Gonzales

International Liaison Greg 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 Gary Garbowitz David Roberts Mark Hutchison Tom Schulte Rob La Rue Ken Teasdale U Tom Leaper Alin Wall Sam Levin Yunna Weinzerl Mike McCormick Jason Zayon Jeff Ong-Siong

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

187 United States of America (CONTINUED) GMT-5/10

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 Jacques Cohen Lou Rendon Sharon A. Davis Brian Tunnelle Tim Gulling Susan Woo Jeff C. Jones Dean Yamagata

International Liaison: Jeff C. Jones [email protected]

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

Jim Carlin Julie Miller Ken Froelich Patty O’Connell Mara Hofman Ben Shiao Phil Holthouse John Van Trigt John Kishi Morris Zlotowitz

International Liaison Greg Hutchins (Westlake Village) and Tax: [email protected]

188 United States of America (CONTINUED) GMT-5/10

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: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

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] U International Liaison: Aaron J. Chaitovsky [email protected] International Tax: Jeff Slavet [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

189 United States of America (CONTINUED) GMT-5/10

SC&H Group MARYLAND 910 Ridgebrook Road Sparks Maryland 21152 USA Telephone: +1 410-785-6778 Facsimile: +1 (410) 403-1570 E-mail: [email protected] Website: www.scandh.com

Bill Adams Gregory Scott Horning Duke Allen Jim Jenkins Jennifer Amato Jeffrey M. Klima Lori Burghauser Barry Offutt Fran Burns Stuart Rudo Ron Causey Paul Shifrin Bob Dillon Jim Wilhelm Nathan DiNatale Mike Young Patrick Gahagan

International Liaison: Ron Causey [email protected] International Tax: Bob Dillon [email protected]

Offices also in McLean (Virginia) Norcross (Georgia), Tampa (Florida)

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

Frank L. Festi Jr. Chad Welty David K. McCarthy

International Liaison: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

190 United States of America (CONTINUED) GMT-5/10

Elliott Davis Decosimo MEMPHIS Marsh Center 1000 Ridgeway Loop Road Suite 402 Memphis Tennessee 38120 U.S.A. Telephone: +1 901 683 8899 E-mail: [email protected] Website: www.elliottdavis.com

Frank P. Lamanna Jr. M. Arnold McGruder Kevin McAdams

International Liaison: Kevin McAdams [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

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 Gossman Stanley “Sandy” W. Swindling Jr. U

International Liaison: Kevin D. Murphy [email protected] International Tax: Kurt A. Alter [email protected]

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]

191 United States of America (CONTINUED) GMT-5/10

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 Christopher A. Roush Brian A. Kempf Michael K. Taylor Zac Morris

International Liaison: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

Moore Stephens Lovelace, P.A. MILWAUKEE Third Ward Milwaukee 342 North Water Street Suite 600 Milwaukee Wisconsin 53202 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]

CDH, PC MILWAUKEE 350 Bishops Way, Suite 100 Brookfield Wisconsin 53005 U.S.A. Telephone: +1 262 784 4040 Website: www.cdhcpa.com

International Liaison: Koh Fujimoto [email protected] International Tax: Dan Duncan [email protected]

192 United States of America (CONTINUED) GMT-5/10

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 Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

Elliott Davis Decosimo NASHVILLE 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

International Liaison: Mike Vaden [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] U International Tax: Eric Schmid (Europe) [email protected]

Elliott Davis Decosimo NASHVILLE - BRENTWOOD 5214 Maryland Way, Suite 307 Brentwood Tennessee 37027 U.S.A. Telephone: +1 615 292 7135 E-mail: [email protected] Website: www.elliottdavis.com

Larry Hyatt

International Liaison: Kay Biscopink [email protected] International Audit Eric Schmid Liaison: [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected]

193 United States of America (CONTINUED) GMT-5/10

Grassi & Co. NEW CITY, ROCKLAND COUNTY 10 Esquire Road, Suite 4 New City, New York 10956 USA Telephone: +1 (845) 634-5300 Facsimile: +1 (845) 634-5909 E-mail: [email protected] Website: www.grassicpas.com

Louis Grassi Stephen Mannhaupt Lori Bono Richard McGuinness Robert Brewer Kevin Meyer Jeffrey Cohen Carl Oliveri Ronald Eagar John Pellitteri Geri Gregor 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)

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: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

194 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 Ronald Honka James Anziano Phil Laycock Lori Bono Stephen Mannhaupt Robert Brewer Robert Manzella Jeffrey Cohen Kevin Meyer Ronald Eagar Carl Oliveri Daniel Effron (Tax Partner) John Pellitteri William Fischer Lou Pizzileo David Freda David Rottkamp Steven Goldstein Magda Szabo Geri Gregor 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

195 United States of America (CONTINUED) GMT-5/10

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...

196 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 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]

U

197 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]

Eadie & Payne, LLP ONTARIO 4200 Councours Suite 360 Ontario California 91764-4982 U.S.A. Telephone: +1 (909) 466 5252 Facsimile: +1 (909) 466 5250 E-mail: [email protected] Website: www.eadiepaynellp.com

Todd C. Landry

International Liaison: John F. Prentice [email protected]

198 United States of America (CONTINUED) GMT-5/10

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

Michele Carter Donna Hansen David Erard Scott Stephenson Curt Giles Jeffrey Strug Robert Hamilton

International Liaison Greg Hutchins (Westlake Village) and Tax: [email protected]

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 Rob Matschner Scot E. Aurelius William Miller Jr. William Blend Kevin D. Murphy U Farlen Halikman Daniel J. O’Keefe

International Liaison: Kevin D. Murphy [email protected] International Tax: Kurt A. Alter [email protected] Senior Executive: Douglas G. Palmer [email protected]

199 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 Alexandra Leung Hans Gustafsson Andy Torosyan Vicken Haleblian Ryan Welch

International Liaison Greg 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]

200 United States of America (CONTINUED) GMT-5/10

Frost PLLC PHOENIX 15255 North 40th Street Suite 149 Phoenix Arizona U.S.A. Telephone: +1 (602) 765-3089 Facsimile: +1 (602) 765-3107 E-mail: [email protected] Website: www.frostpllc.com

Craig Thomson

International Liaison: Craig Thomson [email protected]

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) U [email protected] International Liaison: Aaron J. Chaitovsky [email protected] International Tax: Jeff Slavet [email protected] International Tax: James A.J. Revels (Philadelphia) [email protected]

201 United States of America (CONTINUED) GMT-5/10

Armanino LLP PORTLAND 9755 SW Barnes Road Suite 660 Portland Oregon 97225 U.S.A. Telephone: +1 (503) 535-1260 Facsimile: +1 (503) 535-1270 E-mail: [email protected] Website: www.armaninoLLP.com

Bruce Kirschenbaum

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

Elliott Davis Decosimo 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

James H. Hayne Tom McNeish John Lunsford Jon Strickland

International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] International Tax: Eric Schmid (Europe) [email protected]

Frost, PLLC RALEIGH 3605 Glenwood Ave Suite 370 Raleigh North Carolina 27612 U.S.A. Telephone: +1 (919) 782-8410 Facsimile: +1 (919) 881-0892 E-mail: [email protected] Website: www.frostpllc.com

Del Rush

International Liaison Del Rush and Tax: [email protected]

202 United States of America (CONTINUED) GMT-5/10

Eadie and Payne, LLP REDLANDS 1839 West Redlands Blvd., Mailing Address Redlands PO Box 9360 California 92373 Redlands U.S.A. California 92375-2560 U.S.A. Telephone: +1 (909) 793-2406 Facsimile: +1 (909) 792-3516 E-mail: [email protected] Website: www.eadiepaynellp.com

Eden C. Casareno John F. Prentice Deborah L. Crowley Frank M. Zabaleta Adrienne J. Lindgren

International Liaison: John F. Prentice [email protected]

Elliott Davis Decosimo RICHMOND 901 E. Byrd Street, Suite 1000 Richmond Virginia 23219 U.S.A. Telephone: +1 804 612 4380 E-mail: [email protected] Website: www.elliottdavis.com

William T. Berry W. Mark Rudolph Paul M. Pickett Kimberly D. VanHuss

International Liaison: W. Mark Rudolph [email protected] International Tax: Kay Biscopink (Int Prac Leader Asia) [email protected] U International Tax: Eric Schmid (Europe) [email protected]

203 United States of America (CONTINUED) GMT-5/10

The Bonadio Group ROCHESTER 171 Sully’s Trail Suite 201 Pittsford New York 14534-4557 U.S.A. Telephone: +1 (585) 381-1000 Facsimile: +1 (585) 381-3131 Website: www.bonadio.com

Christopher P. Anderson Brian Lafountain Gerald J. Archibald Heather Leggiero John Bevilacqua Jeffrey Lewis Susan Bevilacqua Bettina Lipphardt Thomas F. Bonadio Janine Mangione Thomas Bruckel Philip A. Mann Carl Cadregari John D Marshall Kristen M. Clark Karen Nasoni Jean Close Denise Neamon Jeffrey R. Corey John Olsen Jeffrey Couchman Jeffrey F. Paille Scott W. Cresswell Michael Parrinello Frank Discenza Timothy F Pierce Timothy Doyle Kenneth Pink J. Bernard Dubiel Leah Powell Anthony Duffy Cheryl Prout Donald Eichenauer Eileen Semmler Robert Enright Randall Shepard Gregg Evans Michael Smith David Fabian Nancy Snyder Paul Fries Craig M. Stevens Gregg Genovese Rocco Surace Thomas Gianatasio Donald Taylor Tom Giglio Steve M. Terrigino Denise Gueli Jeffrey Trubia Paul Henry Roger D. Upton Scott Jordan Mario P. Urso James T. Keefe Alan Walther Jamie Keiser Jeffrey M. Wexler Gail M. Kinsella Richard Wojciechowski Edward S Knapp Charlie Wood Stanley Konopko Bruce B. Zicari II Daniel Koscielny James J. Zielinski Robert Kriner Richard Zweifel

International Liaison: Thomas F. Bonadio [email protected] International Tax: Thomas Bruckel [email protected]

Offices also in Albany, Batavia, Buffalo, East Aurora, Geneva, Syracuse, Utica, New York City (New York) and Vermont

204 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 Grant Lam Scott Copeland Ricardo Martinez

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

205 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 Chris Moore Scott Borgia Dan Moors Matthew Chavez Randy Peterson Jon Davies Todd Robinson Malcolm Ellerbe David Sheets Timothy Guderian David Sordello Larry Kuechler Katerina Starkova David Lee Robert Tuvell Roberto Maragoni Yu-Ting Wang Takashi Midorikawa

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies [email protected]

206 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

Andrew J. Armanino Tim Hourigan Matt Armanino Dan R. Jones Dan J. Bowen Bruce Kirschenbaum Bill Brause Scott Mangelson Theresa Brown Tom Mescall John Brychel Joshua K. Nevarez Dave Burlington Paul O’Grady Gerry Clancy Monika Pelz Brad Cless Matt Perreault Lori Colvin Paul J. Peterson David Davis Dean Quiambao John Dunican Scott Schimberg Vintage Foster Jeremy Sucharski Tom E. Gard Ryan Thomas Teed Jason Gilbert Eric Weis David Hersch Kevin Wise John Horner Chris Carlberg

International Liaison: Andrew J. Armanino [email protected] International Tax: Jon Davies (San Jose) [email protected] International Tax: Kevin Wise (San Jose) [email protected] U Armanino LLP SANTA CRUZ 740 Front Street Suite 365 Santa Cruz California 950060 U.S.A. Telephone: +1 (831) 423-6500 Facsimile: +1 (831) 423-5206 E-mail: [email protected] Website: www.armaninoLLP.com

Frank Minuti Robert Smiley

International Liaison: Andrew J. Armanino (San Ramon) [email protected] International Tax: Jon Davies (San Jose) [email protected]

207 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.bswllc.com

Bill F. Willbrand Jr.

208 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: www.bswllc.com

Robin R. Bell Jenna R. Kerwood Ira H. Bergman Roy H. Kramer Tony J. Caleca Christopher C. Menz Aaron D. Cooper Tony J. Munns Martin M. Doerr Larry N. Pevnick Doug D. Eckert Matthew E. Powell Alan J. Fine Ron M. Present Ted A. Flom Joel H. Schraier Cathy B. Goldsticker Steve F. Schueppert Bryan A. Graiff Ronald P. Steinkamp Lincoln K. Gray Karen S. Stern Rob W. Haggerty Harvey N. Wallace David P. Heilich Kelly J. Weis Darla K. Hemmann Bill F. Willbrand Jr. Ann L. Holtshouser

International Liaison: Tony J. Caleca [email protected]

Moore Stephens Lovelace, P.A. TALLAHASSEE 307 West Park Avenue Suite 202 Tallahassee U 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]

209 United States of America (CONTINUED) GMT-5/10

Moore Stephens Lovelace, P.A. TAMPA AREA 311 Park Place Boulevard Suite 100 Clearwater Florida 33759 U.S.A. Telephone: +1 (727) 531-4477 Facsimile: +1 (727) 538-2154 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]

SC&H Group TYSONS CORNER 7900 Westpark Drive Suite A150 Tysons Corner Virginia 22102 U.S.A. Telephone: +1 703 287 5959 Facsimile: +1 703 599 9999 E-mail: [email protected] Website: www.scandh.com

Joe Freiburger Willem Roos Scott Heflin

International Liaison: Ron Causey [email protected] International Tax: Bob Dillon [email protected]

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]

210 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

Dave Bierhorst Robin Paule Jason Flashberg John Van Trigt Greg Hutchins Nicholas Vinolus John R. Lilly

International Liaison Greg 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 U 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]

211 United States of America (CONTINUED) GMT-5/10

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

Lesley A. Mast C. Eugene Spittle

International Liaison: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

Rea & Associates, Inc. ZANESVILLE 1166 Military Rd, Suite A 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 James Fracker

International Liaison: Lee Beall (Columbus, Ohio) [email protected] International Tax: Christopher E. Axene (Columbus, Ohio) [email protected]

212 Uruguay GMT-3

Moore Stephens Auditores Asociados MONTEVIDEO Juncal 1305 Piso 16 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]

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] U Website: www.moorestephens.com.ve

Juan Cifuentes Zaidet Cotoret V Luis Cifuentes Mayerling Mejía Maffalda Lemus Laura Peserico Zacarías Delgado Luis Mogollón

International Liaison: Juan Cifuentes [email protected] International Liaison: Luis Cifuentes [email protected] International Tax: Maffalda Lemus [email protected]

213 Vietnam GMT+7

Vietnam Auditing Partnership Company (CPA Vietnam) HANOI 8th Floor VG Office Building No. 235 Nguyen Trai Street Thanh Xuan District Hanoi Vietnam Telephone: +84 (4) 3 783 2121 Facsimile: +84 (4) 3 783 2122 E-mail: [email protected] Website: www.cpavietnam.vn

Ha Phu Nguyen (Managing Nam Thanh Phan Partner) Thang Van Dinh Tuan Anh Nguyen

International Liaison: Ha Phu Nguyen [email protected] International Liaison: Hien Thu Nguyen [email protected]

Vietnam Auditing Partnership Company (CPA Vietnam) HO CHI MINH CITY 5th Floor Thien Son Building No. 5 Nguyen Gia Thieu Street District 3 Ho Chi Minh City Vietnam Telephone: +84 (8) 3930 7062 Facsimile: +84 (8) 3930 7065 E-mail: [email protected] Website: www.cpavietnam.vn

International Liaison: Tuan Anh Nguyen [email protected] International Liaison: Hien Thu Nguyen [email protected]

Vietnam Auditing Partnership Company (CPA VIETNAM) NORTHERN VIETNAM Floor 1st, No 17-1, Sai Dong Urban Zone Long Bien District Hanoi Vietnam 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]

214 Vietnam (CONTINUED) GMT+7

Vietnam Auditing Partnership Company (CPA Vietnam) 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: Tuan Anh Nguyen [email protected] International Liaison: Hien Thu Nguyen [email protected]

Vietnam Auditing Partnership Company (CPA Vietnam) 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 V Mohamed Al-Jaradi & Co SANA’A Y 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]

215 Zam biA gMT+2

Moore Stephens IFI Limited 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

216

Z

217 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.

218 Botswana GMT+2

Stevens Fricker & Associates GABORONE Deloitte House Plot 64518 Fairground Office Park Gaborone Botswana Telephone: +267 3952474 Facsimile: +267 3952478 E-mail: [email protected] Website: http://www.stevensfricker.com

John Stevens Robert Michael Northcote Vinen Peter Stevenson

International Liaison: Peter Stevenson [email protected]

Brazil GMT-3.5

Estilo Consultoria Accounting and Tax SÃO LUIS Av. Jerônimo de Albuquerque, 545, Conj. 9/10, Bequimão - 65080-645 - São Luis - MA Brazil Telephone: +55 (98) 3304 4182 Facsimile: +55 (98) 3304 4182 E-mail: [email protected] Website: www.moorestephens.com.br

Erlinael da Silva Teixeira

International Liaison: Erlinael da Silva Teixeira [email protected] Firms Correspondent/Associated

219 C amboDIA 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 7a. Calle Poniente y 81 Av. Norte No. 509 Col. Escalón San Salvador El Salvador Telephone: +503 2522 6500 E-mail: [email protected]

Pedro David Hernández Fuentes

International Liaison: Pedro David Hernández Fuentes [email protected] International Liaison: Brian Price [email protected]

Estonia GMT+1

Audiitfirma Klea Oü PÄRNU Rüütli 51 80010 Pärnu Estonia Telephone: +372 (44) 90900 Facsimile: +372 (44) 90901 E-mail: [email protected]

Kalle Lahe

International Liaison: Kalle Lahe [email protected]

220 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 HSG Gerhard Meier

International Liaison: Hans Eggenberger [email protected] International Liaison: HSG Gerhard Meier [email protected] International Liaison: Wilhelm G. Gerster [email protected]

M ongoLIA gMT+9

Od Burtgel Audit LLC ULAANBAATAR Suite 500, 12A Kseny center Sambuu’s Street 4th khoroo Chingeltei district Ulaanbaatar Mongolia Telephone: +976 11 319782 Facsimile: +976 11 319782 E-mail: [email protected] Website: www.odburtgel.mn

Ms. Oyunaa Uvaa Myagmarjav Natsag Nyamdorj Chuluunbaatar Ariunaa Jargalsaikhan

International Liaison: Ariunaa Jargalsaikhan [email protected] Firms Correspondent/Associated

221 Nigeria GMT+1

RoseWater Partners 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.rosewaterpartners.com

Kayode Sunmola Paul Abegunde

International Liaison: Kayode Sunmola [email protected] International Tax: Paul Abegunde [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 E-mail: [email protected] Website: www.agco-consultores.com

Alvaro Ayala Mag. Delia Garcia

International Liaison: Alvaro Ayala [email protected]

Russian Federation GMT+2/12

Balance Ltd LLC MOSCOW 5 Golovinskoye Shosse Mailing Address Moscow 125212 P.O. Box 11 Russian Federation Moscow 125413 Russian Federation Telephone: +7 (495) 788 19 45 Facsimile: +7 (495) 788 19 44 E-mail: [email protected] Website: http://balanceltd.ru/

Evgeny V. Pavlov Michael V. Pylov Valery S. Tishenko

All international contact to be made through Moore Stephens Moscow Limited

222 Russian Federation (CONTINUED) GMT+2/12

ZAO “Transsib-Audit” 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: +94 112 505516/505517 Facsimile: +94 112 505518 E-mail: [email protected]

E. Ruwan J. Perera (Managing Joseph Jayaseelan Partner)

International Liaison: E. Ruwan J. Perera [email protected] International Tax: Joseph Jayaseelan [email protected] Firms Correspondent/Associated

223 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 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]

224

Firms Correspondent/Associated

225 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 .kz Kazakhstan .ae United Arab Emirates .lb Lebanon .al Albania .li Liechtenstein .an Netherlands Antilles .lk Sri Lanka .ar Argentina .lt Lithuania .at Austria .lu Luxembourg .au Australia .lv Latvia .az Azerbaijan .ma Morocco .bd Bangladesh .mc Monaco .be Belgium .md Moldova .bg Bulgaria .mk Macedonia, FYRO .bh Bahrain .mn Mongolia .bm Bermuda .mt Malta .bo Bolivia .mu Mauritius .br Brazil .mx Mexico .bs Bahamas .my Malaysia .bw Botswana .ni Nicaragua .bz Belize .nI Netherlands .ca Canada .ng Nigeria .ch Switzerland .no Norway .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 .gi Gibraltar .sc Seychelles .gr Greece .se Sweden .gt Guatemala .sg Singapore .hk Hong Kong .sk Slovakia .hn Honduras .sv El Salvador .hr Croatia .sy Syria .hu Hungary .th Thailand .id Indonesia .tn Tunisia .ie Ireland .tr Turkey .il Israel .tw Taiwan .im Isle of Man .ua Ukraine .in India .uk United Kingdom (Great Britain) .ir Iran .us USA .is Iceland .uy Uruguay .it Italy .ve Venezuela .jo Jordan .vg British Virgin Islands .jp Japan .vn Vietnam .kr Korea (South) .ye Yemen .kw Kuwait .za South Africa .ky Cayman Islands

Please note that MSIL member and correspondent firms from Cambodia, Nigeria, UK, USA and Zimbabwe use .com at the end of their e-mails. . 226 p ersoNAL contact details C: Cell phone; D: Direct dial

Abbasi, Ahmed [email protected] C: 00 962 797848929 99 Abdelsalam, Mohamed [email protected] Khaled Salah C: +20 1001116200 66 Abdulali, Mustafa [email protected] 168 Abedin, Kamrul [email protected] C: +880 171 303 5677 33 Abedin, M. J. [email protected] C: +880 171 300 7525 33 Abegunde, Paul paul.abegunde @rosewaterpartners.com 222 Abreu, Antonio [email protected] 125 Salvador Abu Farah, Fathi fathi.abufarah @moorestephens-qa.com 125 Acha, Pablo [email protected] 141 Achten, Danny [email protected] 34 Acker, Trista [email protected] D: +1 614 923-4544 177 Acklin, Thomas [email protected] C: +41 79 599 94 92 145 Acosta, Carlos [email protected] C: +57 (3)20 4423600 55 Adams, Bill [email protected] 190 Adams, Gerry [email protected] D: +1 206-344-7527 208 Adcock, John [email protected] C: +971 50 6588079 6/10/120/153/154 Agarwal, Prabhat [email protected] 83 Agrawal, Amit [email protected] 83 Aguayo Henríquez, [email protected] Víctor C: + 56 991281286 46 Ahmad, Zafar [email protected] C: +92 314 2590000 120/121 Ahn, Joseph [email protected] 196 Al Bahar, Hussah hussah.albahair @moorestephens-kw.com 100 Alam, Manzoor-ul [email protected] C: +880 171 154 1696 33 Al-Atnah, Hesham A. [email protected] 215 Albereda Soberón, [email protected] 108 Victoria Albert, Eric [email protected] 196 Albrecht, Barbara [email protected] 70 Aleksic, Bogoljub [email protected] C: +381 63 521 059 130 Al-Jaradi, Mohammed [email protected] 215 Ahmed Allahverdiyev, Hikmet [email protected] C: +994 50 200 44 40 32 Allen, Brad [email protected] 45 Allen, Duke [email protected] 190 Allen, Joanne [email protected] @ C: +44 (0)7887 626277 155

227 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Allen, Seth C. [email protected] 189 Allison, Kevin [email protected] D: +1 206-382 7703 208 Almeida de Oliveira, [email protected] José C: +55 31 9972-4165 38 Alonso Díaz, Sandra sandraalonso @moorestephens-fidelitas.com 141 Al-Qubati, Mohamed [email protected] 215 Alt, Margie [email protected] D: +27 21 685 0088 7/133 Alter, Kurt A. [email protected] C: +1 (616) 405-5004 191/192/199/209/210 Alterauge, Peter [email protected] 70 Altman, Ronald [email protected] 196 Amato, Jennifer [email protected] 190 Amine, Joseph A. [email protected] 174/179/180/183/191 Anderson, Christopher [email protected] 204 P. Anderson, David [email protected] C: +44 (0)7887 626288 162/168 Andersson, Patrik [email protected] C: +46 706 513322 144 Angeli, Andrea [email protected] 94 Ankarath, [email protected] Nandakumar C: +971 50 6524796 153 Anschuetz, Chad M. [email protected] 180 Antonelli, Ben [email protected] D: +1 614 923-4542 177 Antonelli, Lindy [email protected] 193 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 195 Aparicio, Celestino 141 Aprath, Matthias [email protected] 76 Archer, Greg [email protected] C: +61 (0)408 720460 D: +61 (0) 7 4078 1701 23/24 Archibald, Gerald J. [email protected] C: +1 585-750-6776 D: +1 585-249-2780 204 Ardito, Frank T. [email protected] 171 Argaman, Amnon [email protected] C: +972 54 6788005 93 Arias, Lazaro [email protected] C: +1 809-710-0526 64 Armanino, Andrew J. [email protected] C: +1 925 451 2548 D: +1 925 790 2612 5/6/187/193/202/205/206/207 Armanino, Matt [email protected] C: +1 925 352 3139 207 Arnold, Dominic [email protected] 155

228 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Arzate Figueroa, [email protected] 108 Heliodoro Arzuaga Souto, Javier [email protected] 139 Astudillo Lopez, Jorge [email protected] 46 Atcha, Idris [email protected] C: +965 97434688 D: +965 22986401 5/100 Aulak, Suk [email protected] 158/164/166 Aurelius, Scot E. [email protected] 199 Austin, Laurie J. [email protected] D: +1 781 937 5329 172 Avci, Kenan [email protected] C: +90 533 553 20 00 152 Aw, Mick [email protected] C: +65 9109 1881 D: +65 6329 2701 131 Axene, Christopher E. [email protected] 173/176/177/178/185/189/190/192/194/212 Ayala, Alvaro [email protected] 222 Ayres, Mark [email protected] 155 Aytaş Kösoğlu, [email protected] 152 Ümmiye Ayub, Roberto [email protected] Augusto C: +55 55 8111 3415 40 Babjaková, Viera [email protected] 132 Baby, Cherian K. [email protected] C: +91 984 599 6290 D: +918042444912 85/86 Badenhorst, Andriëtte abadenhorst @grg.moorestephens.co.za 135 Bader, Herbert [email protected] 76 Bader, Marvin [email protected] 196 Badey, Alan G. [email protected] 211 Baggia, Douglas [email protected] C: + (504) 9992-9317 79/80 Baggia, Patricia [email protected] C: + (504) 9992-2029 79 Bagoff, Gary N. [email protected] 186 Baiges, Higini [email protected] 139 Bainbridge, Clint [email protected] C: +61 (0)432 510 241 25 Baird, Julie A. [email protected] 191/209 Bairstow, Nicholas [email protected] C: +44 (0)7977 090866 161 Baker, Philip R. [email protected] 189 Bakker, Harmen [email protected] 196 Balamesh, Abdullah [email protected] 129 Balen, Zdenko [email protected] C: +385 98 275 264 56 Bales Lawrence, [email protected] 175 Kimberley A. Baliban, Jeffrey L. [email protected] 196 Balluku, Esmeralda [email protected] C: +355 (0)6920 44087 21 @

229 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Bamber, Janine [email protected] C: +27 (0)82 458 0446 134 Banerjee, Sankar [email protected] 83 Bapna, V.S. [email protected] 83 Barback, Spencer [email protected] 211 Barbagallo, Antonio [email protected] 96 Barbash, Richard J. [email protected] 196 Barbeau, Olivier [email protected] C: +27 83 625 6461 D: +27 11 544 0702 6/136 Barnard, Johannes [email protected] 135 Barnes, Alex [email protected] C: +44 (0) 7903891435 D: +44 (0) 207 651 1213 155 Barnes, Russell [email protected] 25 Barooshian, Laura K. [email protected] 172 Barranco, Alberto M. [email protected] 96 Barranco, Giuseppe A. [email protected] C: +39 335 8085247 96 Barrons, David M. [email protected] C: +1 616-450-2761 D: +1 616 235-2076 182 Barry, Katrina [email protected] Barry, Sheldon Ross [email protected] 134 Bartlett, Alan [email protected] 116 Barturen Fernandez, [email protected] 140 Ignacio Bassett, Sam [email protected] D: +64 9 306 7103 115 Bastardi, Stephen [email protected] D: +1 714-671-2211 188 Batista Feliciano, [email protected] Pedro C: +55 31 9775-6631 38 Battino, Steven [email protected] 196/201 Battle, Richard [email protected] 174 Baumgarten, Rolf [email protected] C: +49 (0)1735 388263 76 Baumohl, Mark [email protected] D: +1 (310) 745-5738 187 Bay, Lorraine [email protected] C: +44 (0)7881 500020 155 Baylis, Simon [email protected] 155 Beachy, Kent [email protected] D: +1 614 923-4575 177 Beall, Lee [email protected] D: +1 614 923-4546 173/176/177/178/185/189/190/192/194/212 Beamer, Lisa [email protected] D: +1 330 309-6828 194 Beamish, Richard J. [email protected] 180 Bean, Bransom [email protected] C: + 44 (0)7624 212036 91 Beaudet, Patrick [email protected] 43 Beaudoin, Natalie [email protected] 43 Beaulieu, Stéphane [email protected] 43 Beauvais, Paul [email protected] 43

230 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Becerra Muñoz, José josé[email protected] 56 Bechis, Enrique [email protected] C: +86 1381 6084496 54 Beckwith, Robert [email protected] 183 Begley, Kevin [email protected] 176 Behrenz, Frank [email protected] C: +49 172 1405371 70 Bekedam, David [email protected] 210 Belcher, Robert L. [email protected] 175 Beljkas, Jelena [email protected] 130 Bell, Corey D. [email protected] 196/201 Bell, Robin R. [email protected] D: +1 314 983 1217 209 Belling, Dudley [email protected] C: +27 (0)79 693 7455 134 Ben Shimon, Tamir [email protected] C: +972 54 6788028 93 Benchoubane, Karim [email protected] C: +212 6 61 17 47 47 112 Bender, Stuart [email protected] 186 Bennett, Michael [email protected] 25 Bennett, Nick [email protected] 155/162 Bennie, Andrew [email protected] C: +27 (0)82 551 9576 136/137 Ben-Shoham, Galit [email protected] C: +972 54 6788011 93 Bentley, Allen B. [email protected] 179 Beranek, Axel [email protected] D: +49 (0) 203 29506 631 71 Berckmoes-Joos, frederik.berckmoesjoos Frederik @moorestephens.be 35 Berger, Barry [email protected] 196 Berglund, Emil [email protected] C: +46739424218 D: +46317224218 144 Bergman, Ira H. [email protected] D: +1 (314).687-2323 209 Bernal, Juan G. [email protected] C: +57 (3)213701551 55 Bernhardt, Roberta [email protected] 211 Bernossi, Abdellatif [email protected] C: +212 6 6120 9036 112 Bernossi, Kouds [email protected] 112 Berriman, Brett [email protected] C: +27 082 925 4334 137 Berry, Michael J. [email protected] 180 Berry, William T. [email protected] 203 Bešvir, Bruno [email protected] 56 Beutelschies, Richard [email protected] 183 Bevilacqua, John [email protected] 204 Bevilacqua, Susan [email protected] 204 Bhat, Radhesh L. [email protected] 85 Bhikha, Kiran [email protected] @ D: +64 9 306 7117 115

231 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Białecki, Janusz [email protected] C: +48 691 538 924 123/124 Bice, Chad [email protected] D: +1 740 454-3198 212 Bick, Michael [email protected] C: +31 (6) 54632263 114 Bierhorst, Dave [email protected] 211 Bill, Susan [email protected] 155 Billson, Alan [email protected] 133 Binder, Michael [email protected] 29 Bird, Sam [email protected] 79 Biscopink, Kay [email protected] C: +1 864-314-1611 D: +1 864-250-3941 170/171/173/174/175/176/177/179/183/185/191/193/202/203 Bishop, Peggy W. [email protected] D: +1 616 235-5210 182 Blackbeard, Jeff [email protected] C: +27 82 459 0573 D: +27 31 332 8622 7/133 Blackman, Jules [email protected] 196 Blanco, Carlos Cabrera [email protected] 141 Blanquer, Jorge jblanquer @moorestephens-addveris.es 138/139 Blend, William [email protected] 199 Blurton, Bob [email protected] C: +61 (0) 488 403 139 D: +61 (0) 7 3640 4083 22 Bodell, Brian [email protected] C: +44 (0)7624 212034 D: +44 (0)1624 697214 92 Boeing, José [email protected] C: +55 41 9967 2871 38 Bogdashevsky, Dmitry [email protected] 196 Bogena, Ole [email protected] 73 Bojtos, Gyuláné [email protected] Boliek, Michael W. [email protected] 183 Bolton, Gillian [email protected] 133 Bonadio, Thomas F. [email protected] C: +1 585-750-7997 D: +1 585-249-2700 6/204 Bondi, Tom [email protected] D: +1 (408)) 494-1254 206 Bonnevie, Per [email protected] C: +45 20 54 88 09 62 Bonney, Matthew [email protected] 196 Bono, Lori [email protected] D: +1 (516) 336-2458 184/194/195 Bookstein, Harvey [email protected] D: +1 (310) 745-5722 187 Bootsmann, Jan [email protected] C: +49 173 57 47 922 D: +49 202 2496 114 76 Borghi, Paolo [email protected] C: +39 346 6681265 93/95 Borgia, Scott [email protected] 206 232 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Bossi, Michael [email protected] D: +1 (310) 745 5740 187 Bossong, William J. [email protected] 177 Bouraoui, Jelil [email protected] C: +216 98 301 085 D: +216 71 798 100 151 Bourke, Kim [email protected] C: +61 (0)414 641 088 D: +61 (0) 7 5519 1032 23 Bowen, Dan J. [email protected] C: +1 925 858 6199 207 Bowen, James [email protected] 118 Boyd, David [email protected] 163 Boyd, Don [email protected] 5/8/22 Boyle, T. J. [email protected] D: +1 (501) 975 0267 186 Brack, Allison [email protected] 196 Bradley, John [email protected] C: +44 (0)7866 463940 161 Brady, Andrew [email protected] C: +64 21 244 4214 115 Brambila Espinosa, [email protected] 106 Héctor Brams, Cindy C. [email protected] 173 Branch, Robert [email protected] C: +44 (0)7808 767638 157/159 Brandt, Niels [email protected] C: +45 24 27 10 45 60 Braun, Luc [email protected] 102 Braun, Michael K. [email protected] 44 Braun, Werner [email protected] 27 Brause, Bill [email protected] D: 1-925-790-2624 207 Brehme, Roland [email protected] C: +46 70 543 97 61 145 Breman, Paul [email protected] 25 Brenner, William [email protected] 211 Brewer, Robert [email protected] C: +1 516 650-3829 D: +1 516 336-2420 184/194/195 Briand, Cédric [email protected] 147 Briggs, William C. [email protected] 200 Brislin, Mary [email protected] 200 Brook, Adrian [email protected] C: +44 (0)7984 173204 155 Brown, Chris [email protected] 162 Brown, Francys [email protected] 43 Brown, Theresa [email protected] C: +1 925 766 3511 205/207 Bruckel, Thomas [email protected] C: 585-729-5864 D: 585-249-2841 204 Bruder, Catherine G. [email protected] 180 Bryan, John [email protected] 211 @

233 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Bryant, Michael [email protected] C: +61 (0) 421 636 620 D: +61 (0)3 9608 0185 24 Brychel, John [email protected] 207 Bublé, Joseph [email protected] 196 Buch, Holger [email protected] C: +31 616451072 D: +31 320232435 113 Buchmann, Tobias [email protected] 70 Bukhatir, Abdul Aziz [email protected] Abdullah Mohammad C: +971 50 5599446 153 Burgess, Cy [email protected] 183 Burghauser, Lori [email protected] 190 Burkart, Robert J. [email protected] 45 Burke, Cheryl [email protected] 172 Burlington, Dave [email protected] D: +1 925 790 2863 207 Burnett, Mark [email protected] C: +44 (0)7827 335530 157/159 Burns, Fran [email protected] 190 Bush, Chris [email protected] 133 Butler, Dayrrl R. [email protected] 32 Butler, Michael [email protected] C: +44 (0)7887 626227 36/155 C., Aneesan [email protected] 86 Cadregari, Carl [email protected] C: +1 585-249-2779 D: +1 585-249-2779 204 Cafaro, Craig [email protected] 196 Caffarri, Fabio [email protected] 94 Cain, David M. [email protected] D: +1 614 923-4549 177 Calado, Claudio S. [email protected] 180 Caleca, Tony J. [email protected] D: +1 314 983 1267 182/209 Callaghan, John [email protected] C: +353 87 9189819 89 Callander, Mhairi [email protected] 163 Callow, Bruce [email protected] D: +1 206-344-7546 208 Callow, Phillip [email protected] C: +44 (0)7700 888804 97 Calvet, Francisco J. 141 Camarena Berra, [email protected] 106 Alejandro Camargo, Hildebrando [email protected] C: +55 16 99184 9883 40 Canteli Díaz, José Luis [email protected] 141 Canton, Belinda [email protected] C: +64 21 499 420 115 Cardoso, Paulo [email protected] Roberto C: +55 41 9689 3079 38 Carey, Mark [email protected] 200 Carlberg, Chris [email protected] D: +1 (925) 790 2775 207

234 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Carlen, Ronald J. [email protected] 196 Carlin, Jim [email protected] 188 Carlino, Gustavo A. [email protected] 21 Carmichael, Lori J. [email protected] D: +1 (704) 341-0970 174 Carnabuci, Sergio [email protected] 96 Carrow, Mark S. [email protected] 200 Carter, Michele [email protected] C: +1 310-403-5685 D: +1 714-361-7627 199 Casareno, Eden C. [email protected] 203 Caskey, R. Jason [email protected] 177 Castagna, Ivano [email protected] 149 Castellanos, Fernando [email protected] 65 Castro e Silva, [email protected] Robinson P. C: +55 85 99981 6993 39 Castro, Maria E. [email protected] C: +54 (911) 4569 0940 21 Causey, Ron [email protected] 181/190/210 Cedillo Ríos, Juan [email protected] 109 Antonio Cernei, Valeriu [email protected] C: +37368655998 D: +37368655998 126 Chai, Wen-Shien [email protected] 25 Chaitovsky, Aaron J. [email protected] C: +1-516-318-2653 186/189/196/197/198/200/201/211 Chakler, Hugh S. [email protected] D: +1 (305) 794-7194 191 Chan, Anthony K.K. [email protected] D: +852 27387732 80 Chan, Chris K.C. [email protected] 80 Chandrasekhar, S. [email protected] 83 Chang, Matthew [email protected] 150 Chavez, Matthew [email protected] 206 Cheauré, Veronika [email protected] 28 Chen, John [email protected] 150 Chen, Shenghua [email protected] 53 Cherian, Abraham [email protected] 86 Baby Cherradi, Ahmed a.cherradi @moorestephens-casablanca.ma 112 Cherradi, Tajeddine t.cherradi @moorestephens-casablanca.ma 112 Childers, Thomas D. [email protected] 183 Childress, Bob [email protected] D: +1 501 975-0129 186 Chong, Kenneth P. [email protected] 44/45 Chopping, David [email protected] C: +44 (0)7881 500015 5/155 Choraria, Babu Lal [email protected] 84 Choraria, Chanderkant [email protected] 84 Choraria, Sudesh [email protected] 84 Chow, Chee Yen [email protected] 103 @ Christensen, Søren [email protected] 60

235 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Christian, Blake [email protected] 187 Christiansen, Stefan [email protected] 62 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] 132 Chrysostomou, Brigid [email protected] C: +357 22 717737 57 Chrysostomou, chrysostomos.chrysostomou Chrysostomos @moorestephens.gr C: +30 6977 456740 78 Chu, Michelle [email protected] 80 Chuang, Angela [email protected] 150 Chuluunbaatar, [email protected] 221 Nyamdorj Cibeira, Maria D. [email protected] 21 Cifuentes, Juan [email protected] C: +58 414 320 05 29 D: +58 212 7943076 213 Cifuentes, Luis [email protected] C: +58 414 327 24 61 D: +58 212 7930940 213 Citrin, Niles [email protected] 196 Citrullo, Larry [email protected] D: +1 (416) 490 3456 45 Civins, Arnold [email protected] 196 Clancy, Gerry [email protected] D: +1 (925) 790-2700 207 Clark, Kristen M. [email protected] C: +1 585-750-5905 D: +1 (585) 249 2748 204 Clark, Paul [email protected] C: +44 (0)7887 626265 155 Clark, Philip [email protected] 155 Clarke, Barry [email protected] 116 Clarke, Debbie [email protected] C: +44 (0)7815 120 566 155 Clarke, Robert [email protected] C: +61 (0) 411 699 997 D: +61 (0) 7 3640 4062 22 Cless, Brad [email protected] C: +1 510 303 2421 207 Cleveland-Iliffe, John [email protected] D: +1 (416) 774 2431 45 Close, Jean [email protected] C: +1 585-738-7069 D: +1 585-249-2815 204 Coffel, Terri [email protected] 196 Cohen, Jacques [email protected] C: +1 951 316 0703 D: +1 714 671 2208 188 Cohen, Jeffrey [email protected] C: +1 516 835-1322 D: +1 516 336-2475 184/194/195

236 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Coldwell, Andrew [email protected] C: +44 (0)7957 618031 167 Colella, Steve [email protected] 172 Collins, Brett [email protected] C: +61 (0)416 246 873 D: +61 (0) 7 4616 3035 26 Collins, Liam [email protected] D: +1 (415) 568-3479 205 Colvin, Lori [email protected] 207 Conner, H. Ken [email protected] 175 Conron, William [email protected] 198 Constantinou, Costas [email protected] C: +30 6977 456760 77 Constantinou, [email protected] Damianos C: +30 6977456767 78 Conway, Ashley [email protected] 168 Cools, Hans [email protected] 34 Cooper, Aaron D. [email protected] D: +1 (314).983-1243 209 Cooper, Dennis [email protected] D: +1 501 975-0103 186 Cooper, Kevin [email protected] C: +44 (0)7500 960619 D: +44 (0)1983 824807 164 Cooper, Mike [email protected] 155 Cooperman, Joel A. [email protected] 196 Copeland, Scott [email protected] C: +1 925 209 3655 205 Coppolino, Angelo [email protected] C: +1 908 208 0396 178 Corbishley, Francis [email protected] 162/168 Cordano, Kevin [email protected] 200 Corey, Jeffrey R. [email protected] C: +1 585-750-5785 D: +1 585-249-2723 204 Coria, Nelly [email protected] C: +591 79137821 37 Cornwall, Brett [email protected] 25 Corrall, Stephen [email protected] 155 Costanzo, Davide [email protected] C: +61 (0)411 155 454 25 Costello, D. Michael [email protected] C: +44 423 503-0260 D: +44 423-266-6469 175 Cotoret, Zaidet [email protected] C: +58 414 326 98 09 D: +58 212 7938814 213 Couchman, Jeffrey [email protected] C: +1 716-860-0813 D: +1 716-250-7852 204 Couture, Chantal [email protected] 43 Cowan, Philip [email protected] C: +44 7887 626237 D: +44 20 7651 1807 155 @ Coyne, Pamela [email protected] 163 Craig, Scott [email protected] 162 237 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Cranford, David [email protected] 175 Craninx, Philippe [email protected] 34 Craw, Gavin [email protected] C: +64 27 289 1979 116 Crawford, Mark A. [email protected] 180 Cresswell, Scott W. [email protected] C: +1 585-750-6996 D: +1 585-249-2702 204 Crowley, Deborah L. [email protected] 203 Cruz Alemán, Iván [email protected] 111 Cummings, Linda [email protected] D: +61 (0)3 9909 7371 22 Cummings, Patricia A. [email protected] 196 Cutler, Howard L. [email protected] C: +1 616 481-7678 182 Czudaj, Miecio [email protected] 117/118 da Silva Teixeira, [email protected] 219 Erlinael DaGraca, Chad [email protected] 172 Dahari, Boaz [email protected] C: +972 54 6788009 93 Dahl, Erik [email protected] C: +45 30 13 64 87 62 Dailey, Paul H. [email protected] 196 Dakis, George [email protected] C: +61 (0) 400 816 367 D: +61 (0)3 9608 0106 24 Dale, Alvin F. [email protected] 45 Dalloway, Mark [email protected] C: +64 21 136 7439 116 Daly, Patrick [email protected] 196 Daniel, Derek [email protected] Daniel, Martin [email protected] 155 Daňsa, Michal [email protected] C: +420 604 905 440 58/59 Daren, Michael Barry [email protected] C: +1 (647) 400 5762 D: +1 (416) 490 3453 45 Datlen, Stuart [email protected] C: +44 (0)7715 052516 D: +44 (0)23 8082 1526 167 Davies, Jon [email protected] D: +1 (408) 200-6411 187/193/202/205/206/207 Davies, Wendy [email protected] 25 Davis, David [email protected] C: +1 925 963 2197 207 Davis, Greig [email protected] D: +1 (248) 244-3071 180 Davis, Richard E. [email protected] D: +1 864-242-2657 183 Davis, Sharon A. [email protected] 188 De Anda Sánchez, José [email protected] C: +52 155 3538 6194 108 De Anda Turati, José [email protected] Antonio C: +52 155 3733 1235 108 238 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial de Bie, Paul [email protected] C: +31 (0) 6 46 40 44 89 D: +31 (0) 88 194 82 60 113 De Clercq, Mieke [email protected] 35 De Couto, Rebecca [email protected] 36 de Jager, Heinie [email protected] 135 de los Santos Anaya, [email protected] Carlos C: +52 (444) 829 7470 111 de los Santos Anaya, [email protected] Marcelo C: +52 (444) 829 0175 111 de los Santos Fraga, [email protected] Javier C: +52 1834 1060 689 105 de los Santos Valero, [email protected] Gerardo C: +52 1834 1113-131 105 de los Santos, Adrián [email protected] C: +52 1 (834) 116 0926 105 de los Santos, Javier [email protected] C: +52 1 (834) 111 4391 105 de los Santos, Ventura [email protected] C: +52 1 (834) 111 4815 105 De Luca, Gerry [email protected] D: +1 (514) 878 0294 43 De Marchi, Andrea [email protected] 93/94 De Mol, Manuella [email protected] 35 De Muynck, Luc [email protected] 35 de Oliveira, Adelmo [email protected] C: +55 31 9956-3731 38 De Schutter, Frederic [email protected] 34 de Siqueira, Eloi [email protected] C: +55 11 99153 1831 40/41 De Smedt, Emiel [email protected] 34 de Villiers, Wilna [email protected] 136/137 de Wijs, William [email protected] C: +31 (0) 6 10 60 45 93 D: +31 (0) 88 194 81 70 6/113 Deacon, Heather [email protected] C: +44 (0)7538 601341 D: +44 (0) 20 7651 1507 7 Decosimo, Joe [email protected] 175 Decosimo, Nick [email protected] D: +1 (423) 266-6602 6/175 Decosimo, R. Frederick [email protected] 175 Decosimo, Rose E. [email protected] 175 DeGennaro, Joseph C. [email protected] 180 Dehesselles, Thomas thomas.dehesselles @sonntag-partner.de 70 DeJesus, Anthony [email protected] 211 Del Barrio Alba, [email protected] 108 Armando Del Cid, José María josemariadelcid @moorestephensjmc.com 142 Delgado, Zacarías [email protected] C: +58 414 326 71 65 D: +58 212 793 4939 213 @ Demers, Gil [email protected] 43

239 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Dempsey, Adrienne [email protected] 117 Dennis, Michael [email protected] D: +1 (416) 490 3470 45 Denooze, Hilde [email protected] D: +32 (0) 2 627.18.32 9 DePoli, Michael J. [email protected] 180 Dépraz, Déborah [email protected] 145/148 Derlien, Ulrich [email protected] 70 Desai, Divyesh [email protected] C: +91 9820289402 83 Dessulemoustier- [email protected] Bovekercke, Michael C: +43 66488 766866 D: +43 1 531 74600 27 DeVito, Michael [email protected] 196 Devlin, Gary [email protected] 162 Dey, Andrew [email protected] 43 Dhelia, Ankit [email protected] 83 Di Martino, Francisco [email protected] 21 Diakogeorgios, Manny [email protected] 196 Diamantaras, [email protected] Diamantis C: +30 6977 456772 77 Diaz, Francisco [email protected] 142 DiCicco, Leonard N. [email protected] 172 Diederich, Paul [email protected] 102 Diekow, Jörn [email protected] 69 Dieminger, Johann johann.dieminger @sonntag-partner.de 70 Dillon, Bob [email protected] C: + 1 443-827-3312 D: + 1 410-785-6746 190/210 Dimas, Michel [email protected] C: +961 3 499094 101 DiNatale, Nathan [email protected] 190 Dinca, Ana [email protected] 126 Dingley, Neil [email protected] 168 Dinh, Thang Van [email protected] 214 Discenza, Frank [email protected] 204 Dixon, Andrew [email protected] C: +44 7624 212024 D: +44 1624 662020 90/91 Dixon, Clive [email protected] C: +44 (0)7624 495050 D: +44 (0)1624 662020 90/91/92 Doerr, Martin M. [email protected] D: +1 314 983 1350 209 Doikova, Sonia [email protected] C: +359 8788 07740 42 Dolan, Mervyn [email protected] C: +44 (0) 7590 229745 158 Domínguez Pulido, [email protected] Martín Felipe C: +52 155 4362 5747 D: +5255 3687 2734 109 Donald, Gillian [email protected] 162 Donaldson, Peter J. [email protected] 44

240 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial dos Santos Neto, Paulo [email protected] Cirilo C: +55 41 9928 1080 38 Dowling, Douglas A. [email protected] 189 Dowling, Marcus G. [email protected] C: +1 404 444 9438 D: +1 404 531 8127 170/172/180 Doyle, Timothy [email protected] C: +1 518-925-0548 D: +1 518-250-7705 204 dr. Sugárné Kéri, Anna [email protected] 82 Draper, Morris B. [email protected] D: +1 780 421 5916 43 Dratch, Edward S. [email protected] 186 Drucker, Lori [email protected] 196/201 Druzianic, Dan [email protected] 116 du Plessis, Izak [email protected] 138 du Preez, George [email protected] 138 Dubiel, J. Bernard [email protected] 204 Dubielová, Mária [email protected] 132 Duffy, Anthony [email protected] C: +1 518-469-2694 D: +1 518-250-7715 204 Dugdale, Chris [email protected] 224 Dumermuth, Ryan [email protected] 176 Duncan, Dan [email protected] 175/184/192 Duncan, Ted [email protected] D: +1 501 975-0248 186 Dunican, John [email protected] C: +1 (0) 925 498 1902 207 Dunker, Preben [email protected] C: +45 20 91 10 11 62 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 208 Durango Pérez, [email protected] Mauricio C: +593 99196535 5/6/10/64 Dyer Ortega, Eduardo [email protected] A. C: +52 155-2722-4766 D: +5255 3687 2714 109 Dykhouse, Terry [email protected] D: +1 248-244-3069 180 Eagar, Ronald [email protected] C: +1 516 238-3791 D: +1 516 336-2460 184/194/195 East, Charles Bradley [email protected] 176 Ebine, Motoko [email protected] 97 Echeverría Arceo, [email protected] Daniel Oscar C: +52 1999-9478-357 107 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 209

241 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Eder, Florian [email protected] C: +43 664 546 79 97 5/31 Eder-Wildpaner, [email protected] Christine C: +43 664 849 39 36 31 Edison, David [email protected] 155/156 Edvardsen, Martin [email protected] 62 Edwards, Michael [email protected] 210 Effron, Daniel [email protected] C: +1 (609) 238-6850 D: +1 (212) 223-5092 195 Eggenberger, Hans [email protected] 221 Eguiarte Martinez, [email protected] 106 Héctor Eichenauer, Donald [email protected] C: +1 585-750-5906 D: +1 585-249-2776 204 Eidher, Thomas [email protected] 27 Eiseman, Thomas P. [email protected] 175 Eissa, Ahmed [email protected] 129 Ekenseair, Keith [email protected] C: +1 479 236 1925 D: +1 479 695-4320 181 El Alami, Yassine [email protected] 112 El Ayouty, Mohamed [email protected] H.S. C: +966 561 111 241 6/10/129/130 El Hirikah, Saeed [email protected] 129/130 Ellerbe, Malcolm [email protected] C: +1 408 568 1322 206 Elliot, Robert W. [email protected] 174 Elliott, David [email protected] C: +44 (0)7887 626243 D: +44 (0)7887 626243 159 Elsaesser, Kurt [email protected] 186 Enevoldsen, Stig [email protected] C: +45 22 72 29 28 60 Engberg, Lars Erik [email protected] C: +46 (0)70 618 79 39 145 Enright, Robert [email protected] C: +1 585-738-8642 D: +1 585-249-2842 204 Epure, Florin [email protected] 126 Erard, David [email protected] 199 Ericsson, Anders [email protected] C: +46 (0)70 896 08 93 145 Eriksson, Sture [email protected] C: +46 (0)70 618 79 40 145 Erk, Arthur [email protected] 196 Esperon, Alfredo A. [email protected] 21 Espinosa Barro, 139 Francisco José Espinoza Jiménez, [email protected] 107 Ramón Estigarribia Lezcano, [email protected] Fernando José C: +595 981 407 889 122 Estrada Martinez, Rosa [email protected] Martha C: +52 (442) 4794779 110 242 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Etienne, Grégoire [email protected] 148 Evangelista, David [email protected] 178 Evans, Gregg [email protected] 204 Evlambides, charalambos.evlambides Charalambos @moorestephens.gr C: +30 6977 401768 D: +30 2130 186103 77 Exner, Eberhard [email protected] C: +49 (0)173 515 9803 76 Fabian, David [email protected] C: +1 716-573-9378 D: +1 716-580-1561 204 Facchini, Andrea [email protected] 95 Fagan, Mark L. [email protected] C: +1 914 584 1451 6/186/189/197/198/200/201/211 Fagnan, Martin [email protected] 43 Fanjul, Joaquín [email protected] 139/141 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 30/31 Farrell, Hilary [email protected] C: +44 (0) 7590 229744 160 Farrell, Jonathan [email protected] 172 Fearon, Mark [email protected] D: +1 330 308-6894 194 Feichter, David [email protected] 95 Feldberg, Jan Carson [email protected] 63 Feller, Michael [email protected] 201 Femia, Giuseppe (Joe) [email protected] 171 Fenner, Paul [email protected] 158 Fernández Ripoll, fernando.fernandezripoll Fernando @msmadrid.com 6/140 Fernández, Fernando [email protected] 139/140 Fernandez, Isabel [email protected] 140 Fernández, Pablo [email protected] 140 Fernandez, Wilfredo [email protected] 186 Ferrari, Giuseppe [email protected] 148 Ferreira, Anton [email protected] C: +27 (0)83 463 0534 134 Ferreira, Merwyn [email protected] C: +27 (0)72 529 2672 136/137 Festi, Frank L. [email protected] D: +1 330 661-0228 190 Fey, Michael [email protected] C: +49 (0)871 96240 34 75 Fielstein, Howard [email protected] 196/201 Finch, Mike [email protected] 169 Fine, Alan J. [email protected] D: +1 314 983 1292 209 Finzer, Darlene [email protected] @ D: +1 (330) 308-6867 194

243 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Fischer, Anita [email protected] C: 0043 (0) 676 838 20 450 D: +43 (01) 877 39 00 28 Fischer, Jürgen [email protected] C: +43 (0) 676 838 20 440 D: +43 (01) 877 39 00 28 Fischer, William [email protected] C: +1 516 650-3692 D: +1 516 336-2410 184/195 Fish, Alistair [email protected] 224 Flaig, Chris [email protected] 176 Flanagan, Stephen [email protected] D: +1 972 590 5237 179 Flannery, James J. [email protected] C: +1 908 304 3886 178/197 Flashberg, Jason [email protected] 211 Flegas, Giannis [email protected] C: +30 6977 456748 D: +30 2130 186067 78 Flesher, Greg [email protected] D: +1 501 975-0204 186 Flewellyn, Cary M. [email protected] C: +1 404 583 7546 D: +1 404 531 8123 170 Flom, Ted A. [email protected] D: +1 314 983 1294 209 Flores Carrillo, Pedro [email protected] C: +52 155-2899-9036 D: +5255 3687 2732 109 Florio, Nicholas [email protected] 196 Flower, Mike [email protected] 117 Fogarolo, Andrea [email protected] C: +39 335 7350 639 93/94 Fong, Peter [email protected] 102/103 Ford, Renee B. [email protected] 175 Ford, William B [email protected] 171 Fortier, Liliane [email protected] 43 Fortin, Janice M. [email protected] 180 Fortún, Arturo [email protected] 36 Foster, Vintage [email protected] 207 Fox, Todd R. [email protected] 180 Fracker, James [email protected] 212 Francis, Graham [email protected] C: +44 (0)7960 784027 D: +44 (0) 1243 520645 160 Fratz, Wolfgang [email protected] 70 Frechétte, Jean-Luc [email protected] 43 Freda, David [email protected] C: +1 516 650-1029 D: +1 516 336-2417 184/195 Freiburger, Joe [email protected] 210 Freke, David [email protected] C: +44 (0)7887 513104 157 Freudel, Ulrich [email protected] D: +49 621 42263-20 73 Fricke, Søren [email protected] 63 244 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Friend, George [email protected] 137 Fries, Paul [email protected] C: +1 585-750-3571 D: +1 585-249-2840 204 Froelich, Ken [email protected] 188 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 170 Fuelling, Patrick D. [email protected] 180 Fuertes, Andrés [email protected] 143 Fujimoto, Koh [email protected] 175/184/192 Furney, Donald L. [email protected] 44/45 Furtado Cazes, Ximena [email protected] 213 Fussell, Timothy [email protected] 155 Gadant, Sylvie [email protected] 186 Gagliani, Valeria [email protected] C: +54 (9)11 3403 1509 6/10 Gagliardi, Jon S. [email protected] C: +1 908-451-4152 178 Gago Peromingo, 139 Daniel Gahagan, Patrick [email protected] 190 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 128 Gallagher, Andrew andrew.gallagher @moorestephens-mc.com 111/155 Gallagher, Scott [email protected] 211 Gallagher, Simon [email protected] C: +44 (0)7881 500016 D: +44 (0)207 651 1377 36/155 Gallardo López, [email protected] Roberto C: +52 (55) 3097-0362 108 Gallhofer, Renate [email protected] C: 0043 676 937 90 99 31 Galli, Andrew [email protected] C: +44 (0)7881 500021 155/156 Galvan, Alejandro J. [email protected] 21 Garbowitz, Gary [email protected] D: +1 310 745-5754 187 Garcia, Delia [email protected] 222 Garcia, Javier Calvet javier.calvet @moorestephensibergrup.es 141 Garcia, Patricia [email protected] C: +1 713-860-0279 183 Gard, Tom E. [email protected] 207 Gardner, Ian [email protected] 155 Garfinkle, A. Harold [email protected] D: +1 (416) 490 3450 45 Garrido Martin, Juan [email protected] 142 Manuel @ Gärtner, Uwe [email protected] 69

245 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Garufi, Megan [email protected] 196 Gawthrop, Robert E. [email protected] 180 Gayer, Barbara [email protected] 70 Geiselhart, Armin [email protected] D: +49 731 4095 52 76 Gelblum, Moshe [email protected] C: +972 54 6788004 93 Gembom, Eli [email protected] D: +1 (416) 774 2418 45 Genovese, Gregg [email protected] C: +1 585-202-0880 D: +1 585-249-2878 204 Gentry, Michael W. [email protected] 176 Genz, John C. [email protected] 196 Gershon, Michael [email protected] 196 Gerster, Wilhelm G. [email protected] 221 Gesser, José Francisco [email protected] C: +55 47 9151 3745 39 Gianatasio, Thomas [email protected] C: 518-852-2171 D: 518-250-7755 204 Gibb, Rebecca [email protected] 173 Gibbons, Claudia [email protected] D: +1 864-242-2682 183 Gibbons, Nicola [email protected] 118 Gibson, Allison [email protected] 163 Gibson, Jay [email protected] D: +1 864-370-5617 183 Gibur Júnior, Luiz [email protected] C: +55 41 9928 9642 38 Giganti, Brian J. [email protected] 189 Giglio, Tom [email protected] 204 Gil, Richard A. [email protected] D: +1 780 421 5921 43 Gilad, Aviel [email protected] C: +972 54 6788016 93 Gilbert, Jason [email protected] D: +1 (925) 790 2721 207 Gilbert, Stacy L. [email protected] 186 Giles, Curt [email protected] 199 Gilmour, Jess [email protected] D: +64 9 306 7109 115 Gimpelvich, Nir [email protected] C: +972 54 6788023 93 Giner Inchausti, arantza.giner Arantza @moorestephensibergrup.es 141 Gnatt, Paul J. [email protected] 189 Godoy, Magda Leticia [email protected] C: + (504) 9990-3942 79/80 Godwin, Greg [email protected] 25 Goertz, David J. [email protected] 45 Goette, Constantin constantin.goette @sonntag-partner.de 70 Goldberg, David [email protected] C: +972 54 6788008 93

246 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Goldis, Stanley [email protected] 200 Goldman, Jody [email protected] 172 Goldstein, Steven [email protected] C: +1 917-658-6056 D: +1 212 223-5034 195 Goldsticker, Cathy B. [email protected] D: +1 314 983 1274 209 Gomes da Silva Filho, [email protected] 38 Ruy Gomes, Francisco [email protected] Moisés de Almeida C: +55 85 99996 7666 39 Gómez Aguilar, José [email protected] 140 Maria Gong, Bo [email protected] 54 Gonzales, Robert [email protected] D: +1 972 590-5295 179 Gonzales, Victor [email protected] 187 González Bortolini, [email protected] 110 Margarita González Cotelo, [email protected] 213 Daniel González Ortega, Luis [email protected] 108 Goodie, Greg R. [email protected] D: +1 330 308-6823 194 Goodman, Jennifer A. [email protected] 175 Goodswen, Clare [email protected] D: +44 1603 227674 224 Goodwin, Chris [email protected] C: +44 (0)7970 465562 D: +44 (0)1483 445702 163 Goolsby, Russell J. [email protected] 210 “Jeff” Gopi, K [email protected] 85 Gorbunova, Marina [email protected] C: +7 (965) 322 77 04 D: +44 (0)207 651 1398 127 Gordon, Richard [email protected] 196 Gorecki, Peter [email protected] 25 Gorski, Robin [email protected] 172 Gosden, Matthew [email protected] 45 Gossek, Christian [email protected] 29 Gossman, Michael [email protected] 191 Gottardi, Altair [email protected] C: +55 47 9730 3456 39 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 116 Graco, Gary [email protected] C: +61(0) 417 548 052 D: +61 (0)3 9608 0109 24 @ Graiff, Bryan A. [email protected] D: +1 314-983-1390 209 247 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Grassi, Louis [email protected] C: +1 516-241-3100 D: +1 516-336-2450 5/6/10/184/194/195 Grasso, Peter L. [email protected] 196 Gray, Lincoln K. [email protected] D: +1 314-983-1235 209 Green, David [email protected] C: +44 (0)7700 888810 97/98 Green, Jonathan [email protected] 167 Greene, Steven A. [email protected] 196 Greenhalgh, Donald A. [email protected] D: +1 781 937 5339 172 Greenway, Jeffery S. [email protected] 177 Gregg, David [email protected] C: +61 (0)419 677 747 D: +61 (0) 7 3640 4058 22 Gregor, Geri [email protected] C: +1 516 410-2571 D: +1 516 336-2496 184/194/195 Gregori, Cesar cesar.gregori @moorestephensibergrup.es 139/141 Greiner, Richard [email protected] C: +44 (0)7887 626261 155 Griffin, Danielle [email protected] C: +44 (0)7779 285337 D: +44 (0)1483 445756 163 Grimaldi, James [email protected] 196 Griner, Angela [email protected] C: +1 678 622 6512 D: +1 770 236 9021 180 Griner, James A. [email protected] 191 Groeneveld, Todd [email protected] D: +1 248 244-3054 180 Grossen, Jacques [email protected] 6/145/146/147/148 Grote, Robert [email protected] C: +1 516 650-3027 D: +1 516 336-2468 184/194/195 Grow, Timothy A. [email protected] 173 Grumer, David [email protected] 196 Grzywacz, George [email protected] D: +1 (248) 244-3415 180 Guderian, Timothy [email protected] D: +1 (408) 200 6479 206 Gudevold, Jan [email protected] C: +47 901 86 931 119 Gueli, Denise [email protected] C: +1 716-481-1867 D: +1 716-580-1562 204 Guerreiro, Isabel [email protected] 124 Guerrero Costa, Tomás [email protected] 213 Guerrero Marín, Javier [email protected] 110 Guillaume, Evelyne [email protected] 102

248 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Gulevskaya, Irina [email protected] C: +7 (916) 459 79 61 D: +44 (0) 207 651 1394 127/128 Gulling, Tim [email protected] 188 Gulman, Richard [email protected] 172 Gunn, Geoffrey G. [email protected] D: +1 972 590 5232 179 Gunther, Rob [email protected] D: +1 (501) 975 0112 186 Güntzler, Fritz [email protected] C: +49 (0)170 4869 234 D: +49 (0)551 9701 611 74 Gurioli, Carlo [email protected] 95 Gurwin, Matthew [email protected] D: +1 (248) 244-3906 180 Gustafsson, Hans [email protected] 200 Gustafsson, Jan [email protected] C: +46 (0)70 794 38 14 145 Gustavsson, Anders [email protected] 144 Gustavsson, Lena [email protected] D: +46 8 644 1800 145 Gutiérrez Castillo, [email protected] 109 Mario Eloy Gutiérrez Higuera, [email protected] 107 Jesús Guzmán González, [email protected] 109 Mauricio Haas, Chris [email protected] C: +1 713 860 0206 183 Haberle, Ralf [email protected] D: +49 (0) 331 74395 10 71 Haggerty, Rob W. [email protected] D: +1 314 983 1311 209 Haleblian, Vicken [email protected] 200 Halikman, Farlen [email protected] 199 Halkias, Michael J. [email protected] C: +1 973 641 8268 178/197 Haller, Raymond [email protected] 184 Halloran, Terence J. [email protected] 196 Hambsch, Stefan [email protected] C: +49 (0)170 9903388 D: +49 (0)621 42508/28 75 Hamelin, Michel [email protected] D: +1 (514) 878 0225 43 Hamilton, Robert [email protected] 199 Hammer, Jerri [email protected] D: +1 972 590 5385 179 Hammerschlag, Mark [email protected] C: +61 (0) 419 550 460 D: +61 (0)3 9608 0165 24 Hammond-Trace, melonie.hammond-trace Melonie @elliottdavis.com 173 Hamouieh, Eyad [email protected] 155 Han, Jingli [email protected] 53 @ Hancock, Andy [email protected] C: +44 (0)7703 532593 166 249 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Hansen, Donna [email protected] 182/199 Hansen, Flemming [email protected] C: +45 24 26 03 54 61 Hardin, Darren J. [email protected] 177 Hardy, Karen [email protected] C: +1 (647) 400 5374 D: +1 (416) 774 2414 45 Hargrave, Rob [email protected] D: +64 9 306 7112 115 Harikrishnanunny, P [email protected] 88 Harkness, Mike [email protected] 162 Harryparsad, Devek [email protected] C: +27 (0)72 324 9462 134 Hartanto, Agus [email protected] 88 Hartley, Barry S. [email protected] 45 Hartman, Nathan [email protected] D: +1 206-382 7812 208 Harvey, Graeme [email protected] C: +64 27 2333 157 D: +64 6 878 2549 117 Harvey, Marshall M. [email protected] 175 Hasselmans, Carol [email protected] D: +49 (0) 203 29506 624 71 Hasselmans, Carol [email protected] D: +49 (0) 203 29506 624 68 Hastings, Louise [email protected] D: +44 (0)1243 520625 160 Hathorn, Gordon [email protected] 43 Hathorn, Michael [email protected] C: +44 (0)7887 626264 5/7/155 Hatziantonoglou, panayiotis.hatziantonoglou Panayiotis @moorestephens.gr C: +30 6977 456765 77 Hayes, Brian [email protected] C: + 353 87 6195619 D: +353 214255319 89 Hayes, Gregory W. [email protected] C: +1 770 855 4443 D: +1 770 236 9105 180 Hayes, Matthew [email protected] C: +44 (0)7950 891601 155 Hayne, James H. [email protected] 202 Haynes, Lee E. [email protected] 174 Hazel, James E. [email protected] 174 Hazleman, Tarsha [email protected] D: +64 9 306 7300 115 Hébert, André [email protected] 43 Hedegaard-Kristensen, [email protected] Tom C: +45 51 71 58 44 60 Hedström, Björn [email protected] C: +46 (0) 739 42 42 50 D: +46 (0)31 722 42 50 144 Heflin, Scott [email protected] 210 Hegab, Mohsen [email protected] C: +20 1001622020 66 Hegt, Ronald [email protected] 198/211 250 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Heide, Alexander [email protected] 72 Heilich, David P. [email protected] C: +1 314-623-2238 D: +1 314 983 1273 209 Heimeroth, Peter [email protected] 73 Helderman, Paul S. [email protected] 196 Helm, Sven [email protected] C: +49 (0)172-8866893 D: +49 (0)621-42508-25 75 Hemmann, Darla K. [email protected] D: +1 314-983-1203 209 Hemphill, Craig [email protected] C: + 64 21 599 025 D: +64 9 306 7106 115 Henderson, Mark [email protected] C: +44 (0)7903 891463 D: +44 (0)20 7651 1537 155 Henegar, John E. [email protected] 175 Hennis, Erik-Jan [email protected] C: +31 6520 28149 D: +31 (0)35 5262264 113 Henriques, Teresa [email protected] 124 Henry, Paul [email protected] C: +1 585 750 6081 D: +1 585 249 2792 204 Henry, William [email protected] C: +44 (0)7802 365206 164/165 Henshaw, Andrew [email protected] C: +44 (0)7939 518672 D: +44 (0)1243 520620 160 Hensler, James [email protected] D: +1 740 376-9090 189 Herczeg, Imre [email protected] 82 Herczeg, Zoltán [email protected] 82 Hernández de Alba, carlos.hernadezdealba Carlos @moorestephensibergrup.es 141 Hernández Fuentes, [email protected] 220 Pedro David Hernández Gil, Jesús [email protected] 142 Hernandez Valdes, [email protected] Magdalena C: +52 (477) 114-7499 107 Herrmann, Arnold J. [email protected] 196 Hersch, David [email protected] D: +1 (925) 790 2714 207 Hewitt, Richard F. [email protected] 177 Hewitt-Boorman, [email protected] 169 Miles Heys, Angela L. [email protected] C: +1 912 258 1157 D: +1 912 262 4719 172 Higgins, Bernadette bernadette.higgins @moorestephens.com 163 Higgins, John [email protected] @ C: +61 (0) 411 696 400 D: +61 (0)3 9608 0133 24

251 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Hilger, Günter [email protected] 69/74 Hill, Alan C. [email protected] D: +1 440 266-0907 176 Hill, William [email protected] 224 Hillary, Sarah [email protected] 155 Hillermann, Hans [email protected] C: +27 (0)79 6942662 134 Hilpold, Armin [email protected] 95 Hilton, Nicholas [email protected] C: +44 (0)7887 626214 D: +44 (0)20 7651 1020 156 Hinnerup, Dan [email protected] C: +45 29 29 90 96 62 Hinsberg, Thomas J. [email protected] 180 Hoag, Robin D. [email protected] 180 Hochman, Michael [email protected] C: +1 914-582-8337 D: +1 845-634-5300 194 Hoffman, Brian [email protected] 200 Hoffman, Ferdinand [email protected] 133 Hofman, Mara [email protected] D: +01114242087728 188 Holbrook, Lauren [email protected] 155 Holcomb, Kenneth H. [email protected] 183 Holland, David [email protected] 22 Holm, Tage Gamborg [email protected] C: +45 40 89 11 12 60/61 Holmdahl, Ray G. [email protected] D: +1 (206) 382 7707 208 Holmes, Caroline [email protected] 155 Holthouse, Phil [email protected] D: +1 310 566 1911 188 Holton, F. Wayne [email protected] 186/196 Holtshouser, Ann L. [email protected] D: +1 (314) 983-1277 209 Honka, Ronald [email protected] D: +1 (212) 223-1761 195 Hooi, Joanne [email protected] 103 Hoops, Mark [email protected] D: +1 419 229-6678 185 Hopkins, Angela [email protected] D: +1 501 975-0132 186 Horan, Daniel [email protected] C: +61 (0) 417 609 341 D: +61 (0) 7 4783 8002 23 Horner, John [email protected] C: +1 (0) 925 790 2686 207 Horning, Gregory [email protected] 190 Scott Horton, Edward C. [email protected] 186 Hou, Leon [email protected] D: +86 21 6290 5855 5/8 Hoult, Richard [email protected] C: +61 (0) 411 865 952 D: +61 (0) 7 3640 4060 22

252 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Hourigan, Tim [email protected] 207 Howard, Renata [email protected] 198 Hoyos, Gabriel [email protected] 36 Hozaien, Ali M. [email protected] C: +20 1222 102746 66 Hristov, Goce [email protected] 68 Hrženjak, Zlatko [email protected] 56 Hu, Yi [email protected] 53 Huang, Li Li [email protected] 196 Hubbard, Carol L. [email protected] C: +1 616 446 2468 182 Huber, Herbert [email protected] C: +43 676 897 334 702 D: +43 662 251 500 - 702 30/31 Huber, Monique B. [email protected] C: +41 (0)76 801 78 68 149 Hughes, William [email protected] C: +1 845-548-0889 D: +1 845-405-7301 194 Huizing, Marla E. [email protected] C: +1 616 558-9690 182 Humphreys, Stephen [email protected] C: +44 (0)7959 307104 155 Hung, Joanne Y.M. [email protected] 80 Hutchins, Greg [email protected] 6/173/181/187/188/199/200/211 Hutchison, Mark [email protected] D: +1 (310) 745 5725 187 Huyberechts, Frank [email protected] 34 Hyatt, Larry [email protected] 193 Iacovissi, Paula A. [email protected] 196 Iannuzzi, Michael [email protected] 196 Ibrahim, Hussein [email protected] 196 Iftodii, Cristina [email protected] C: +7 (919) 770 38 86 D: +44 (0)207 651 1393 127 Ignatidis, Theo [email protected] C: +30 694602272 D: +30 2130 186140 77 Imondi, Alberto [email protected] C: +41 79 363 4778 146 Iñarra Muñoz, Maria [email protected] 139 Carmen Ineson, Richard [email protected] C: +64 21 662 966 115 Inioutis, Sandra [email protected] 70 Ishiwata, Nobuyuki [email protected] 97 Isomura, Kevin [email protected] 44 Ito, Dennis [email protected] 181 Iuliano, Nino [email protected] C: +41 786080085 D: +41 (0)41 555 05 52 147 Jackson, James S. [email protected] 170 Jaeger, Scott [email protected] @ D: +1 206-344-7545 208

253 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Jaffer, Syed [email protected] 129 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 178 Jansen, Stefan [email protected] 114 Jargalsaikhan, Ariunaa [email protected] 221 Jasinski, Dawn [email protected] D: +1 248-244-3121 180 Jayaseelan, Joseph [email protected] 223 Jeffries, Thomas R. [email protected] D: +1 330 521-4533 192 Jenkins, Jim [email protected] 190 Jensen, Christoffer [email protected] C: +45 26 70 53 03 60 Jensen-Dahi, Konrad [email protected] 63 Johansson, Jan-Erik [email protected] D: +46 (0)303 109 00 144 Johansson, Peter [email protected] C: +46 70 543 97 61 145 Johnson, Andrew [email protected] C: +61 (0) 410 544 571 D: +61 (0)3 9608 0147 24 Johnson, Chris [email protected] C: +65 9338 9254 D: +65 6329 2703 131 Johnson, David [email protected] C: +1 404 401 4547 D: +1 770 236 9013 180 Johnson, Steve [email protected] D: +1 (616) 235-3240 182 Johnsson, Martin [email protected] C: +46 703 517158 D: +46 40 102666 144 Jones, Dan R. [email protected] C: +1 510 388 2670 207 Jones, Gareth [email protected] 155 Jones, Jeff C. [email protected] D: +1 714 671 2201 188/210 Jordan, Karl J. [email protected] 175 Jordan, Scott [email protected] C: +1 716-998-3945 D: +1 716-250-7841 204 Joris, Mark [email protected] 34 Jose, Fizo Kollanoor [email protected] 87 Julve, Manuel [email protected] 139/143 Junaidi, Fazal [email protected] 130 Jung, Luiz W. [email protected] C: +55 47 9984 7030 39

254 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Jurka, Robert [email protected] C: +420 734 685 805 58/59 Jurkschat, Chris [email protected] D: +1 780 421 5911 43 Jwo, Jackson C.J. [email protected] 150 Kahraman, Erkan erkan.kahraman @moorestephens.com.tr 152 Kainrath, Michael [email protected] 27 Kallinger, Thomas [email protected] 27/30/31 Kang, Billy [email protected] 220 Kanus, Oliver [email protected] C: +49 173 6795684 70 Kao, Michael [email protected] 150 Kapnides, Maria [email protected] C: +30 6977 456747 78 Karam, Luiz Sallé [email protected] C: +55 21 99433 6837 40/41 Karić, Darko [email protected] C: +385 98 982 95 92 56 Karlitz, Gary M. [email protected] 196 Karls, John [email protected] D: +1 972 590-5223 179 Katzer, Andreas [email protected] 70 Katzmayr, Thomas [email protected] 27/30/31 Kaufman, Perry S. [email protected] D: +1 972 590 5360 179 Kaufman, Tracy [email protected] D: +1 614 923-6535 177 Kaufmann, Ralf [email protected] C: +49 170 5817121 D: +49 2371 774681 73 Kay, Hassib M. [email protected] 125 Kay, Kenneth W. [email protected] D: +1 972 590 5236 179 Kearney, Brian [email protected] C: +353 87 8202311 90 Keasal, Robert C. [email protected] D: +1 206-382-7724 208 Keefe, James T. [email protected] C: +1 716-481-9080 D: +1 716-580-1551 204 Keiser, Jamie [email protected] C: +1 315-744-3758 D: +1 315-214-7562 204 Keller, Rose [email protected] C: +1 404 272 7023 D: +1 404 531 8214 170 Kelly, Keiron [email protected] 165 Kelly, Wendy [email protected] 184 Kemp, Phillip [email protected] D: +27413653521 137 Kempf, Brian A. [email protected] D: +1 (330)521-4549 192 @ Kempf, Oliver [email protected] D: +43 512 90832011 29 255 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Kennedy, Charles S. [email protected] 171 Kennett, Brian D. [email protected] D: +1 206-382-7715 208 Kenney, Jack D. [email protected] 191 Kern, Konrad [email protected] 70 Kerwood, Jenna R. [email protected] D: +1 (314) 983-1360 209 Keyo, David J. [email protected] 171 Kim, Dogyun [email protected] 100 Kimber, Jacquelyn [email protected] 155 Kiňo, Ivan [email protected] 132 Kiňo, Martin [email protected] 132 Kinsella, Gail M. [email protected] 204 Kirkpatrick, Andrew [email protected] 116 Kirschenbaum, Bruce [email protected] 202/207 Kishi, John [email protected] 188 Kittayakiern, Suvimol 151 Klarić, Boris [email protected] 56 Klein, Heribert [email protected] D: +49 (0) 203 29506 613 71 Klein, Howard P. [email protected] 211 Klima, Jeffrey M. [email protected] 190 Kline, Michael [email protected] 200 Kling, Johan [email protected] C: +46 703 517150 144 Kliossis, Victor K. [email protected] 173 Knapp, Bruce G. [email protected] 180 Knapp, Edward S [email protected] 204 Knudsen, Jan [email protected] C: +45 40 26 67 13 63 Koch, Denise [email protected] 196 Koepke, James A. [email protected] 180 Kohlberg, Dale [email protected] 133 Kohn, Daniel J. [email protected] 196 Kollberg, Carl Magnus [email protected] C: +46 (0)734 19 39 10 143 Komm, Georg [email protected] 70 König, Jochen [email protected] D: +49 (0) 203 29506 752 71 Konopko, Stanley [email protected] C: +1 585-729-1047 D: +1 585-249-2858 204 Kopp-Pichler, Ulrike [email protected] 29 Kopyar, Denise [email protected] 200 Koscielny, Daniel [email protected] C: +1 716-698-4721 D: +1 716-250-7826 204 Kosher, Elliott [email protected] D: +1 (416) 490 3455 45 Koshkin, Carrie [email protected] C: +1 713 353 8107 183 Kossev, Anton [email protected] C: +359(0)898886876 42

256 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Kotsapas, Michael [email protected] C: +44 7909 916030 D: +44 207 651 1023 155 Kourtellas, Stylianos [email protected] C: +30 6977 456764 77 Koutsoyiannis, Mamas [email protected] 126 Kozhikenov, Serik [email protected] C: +7 777 775 0900 99 Kramer, Linda J. [email protected] 171 Krämer, Peter [email protected] C: +49 (0)172 2000495 76 Kramer, Roy H. [email protected] D: +1 314 983 1265 209 Kränzlin, Kurt [email protected] 148 Krassnig, Leopold [email protected] 30 Kretschmer, Sabine [email protected] 27 Kriner, Robert [email protected] C: +1 716-860-0811 D: +1 716-250 7842 204 Kroiss, Thomas [email protected] C: +43 664 308 18 06 28 Kronbergs, Zigurds zigurds.kronbergs Guntis @moorestephens-europe.com C: +44 (0)747 867 6106 D: +44 (0)1284 811752 9 Krueger, Andrea [email protected] C: +1 (630) 244-2342 D: +1 (630) 228-8245 184 Krug, Dunja [email protected] C: +49 163 298 5183 D: +49 211 2613 08-22 69 Kuchar, Michael [email protected] D: +1 713 860-0246 183 Kuchinsky, Matthew [email protected] 211 Kuechler, Larry [email protected] D: +1 (408) 497-1211 206 Kuo, Alex [email protected] 150 Kwaśny, Iga [email protected] C: +48 601 088 206 6/123/124 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 187 LaBonte, Reginald J. [email protected] 45 Lachance, Stéphane [email protected] 43 Lackowitz, Ted B. [email protected] 201 Lafountain, Brian [email protected] 204 LaFrenier, Brian E. [email protected] C: +1 616-550-3892 D: +1 616 235-2072 182 Lahdenpaa, Jukka [email protected] 67 Lahe, Kalle [email protected] C: +372 50 68 765 220 Lakdawala, Farad Kersi [email protected] @ C: +971 50 6515394 10/153 Lakofsky, Matthew W. [email protected] 200 257 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Lam, Glory K.Y. [email protected] 80 Lam, Grant [email protected] D: +1 (415) 568-3291 205 Lamanna, Frank P. [email protected] 191 Lamb, Mark [email protected] 155 Lamb, Simon [email protected] 156 Lambert, Brona [email protected] C: +44 (0)7797 739005 97 Land, Chris [email protected] D: +61 (0) 7 4796 9960 26 Landivar, Freddy [email protected] C: +591 72125758 37 Landry, Todd C. [email protected] 198 Lane, Barbara [email protected] 211 Lane, Jennifer [email protected] 193 Lane, Nicholas moorestephens @moorestephensbvi.com 41 Lankford, William C. [email protected] C: +1 404 307 9717 D: +1 404 531 8132 170 Lao, Mei Leng [email protected] C: +65 90267794 D: +65 6329 2706 131 Larson, Eric J. [email protected] 182 Larsson, Niklas [email protected] C: +46 (0)739 42 42 16 D: +46 (0)31 722 42 00 144 Lassarev, Monica [email protected] C: +46 (0)734193920 143 Latarche, Paul [email protected] C: +44 (0)7970 198001 155/156 Lattmann, Beat [email protected] C: +41 (0)79 414 06 76 D: +41 (0)44 828 18 17 149 Lau, Marty [email protected] C: +44 (0)7899 070609 D: +44 (0)20 7651 1342 155 Lauerwald, Uwe [email protected] C: +49 (0)170 4869 238 D: +49 (0)561 70002 32 74 Lavsky, Pavel [email protected] C: +380 (99) 433 75 32 153 Law, Arthur [email protected] 220 Law, Ida Y.M. [email protected] 80 Laycock, Phil [email protected] C: +1 646 942-8405 D: +1 212 223-5037 195 Lazarus, Adam [email protected] 196 Le Mieux, Rachel A. [email protected] C: +1 206.250.4678 D: +1 206.382.7711 208 Leacy, Trevor P. [email protected] C: +353 87 280 8302 D: +353 21 425 5312 90 Leaper, Tom [email protected] D: +1 310 745-5759 187 Leckzinska, Maria [email protected] 88

258 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Lee, David [email protected] 206 Lee, David C. [email protected] D: +1 206-382-7787 208 Lee, Kook-Hee [email protected] C: +82 11 338 6960 D: +82 554 6960 100 Leggiero, Heather [email protected] C: +1 518-859-4925 D: +1 518-250-7724 204 Lehane, Eoin [email protected] C: +353 (0)87 2515410 90 Lehouck, Frank [email protected] 34 Leitner-Hofbauer, [email protected] 27 Sandra Lemus, Maffalda [email protected] C: +58 414 335 94 76 D: +58 212 7942085 213 Lenihan, Maurice T. [email protected] 90 Leo, Lianny [email protected] 88 Leone, Salvatore [email protected] 196 Lerch, Tony [email protected] 148 LeRoy, Jason [email protected] D: +1 248-244-3177 180 Lesowitz, Joseph W. [email protected] 200 Lettens, An [email protected] 34 Leung, Alexandra [email protected] 200 Leung, Rudolf K.M. [email protected] D: +852 27387730 80 Leuthe, Klaus [email protected] 70 Levenstein, Brian S. [email protected] 196 Levin, Sam [email protected] D: +1 310 745-5701 187 Levine, Steven [email protected] 155 Lewis, Jeffrey [email protected] C: +1 585-233-1040 D: +1 585-249-2862 204 Li, Gaolei [email protected] 5/9/47 Li, Jincai [email protected] 5/54 Li, Kenny [email protected] Liang, Chun [email protected] 5/9/47 Liao, Jianbo [email protected] 53 Liberda, Jiří [email protected] D: +420 724 296 323 58/59 Lilly, John R. [email protected] 173/211 Lim, Huck Hai [email protected] C: +60126209868 D: +60172003738 103 Lim, Peng Huat [email protected] C: +65 9769 9215 D: +65 6329 2741 131 Lima da Silva, Jarbas [email protected] C: +55 51 9986 1501 37/40 Lima, Edison Pereira [email protected] C: +55 11 99222 2375 38/40/41 @ Lin, Ivy [email protected] 150

259 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Lindesson, Ulf [email protected] C: +46 (0)734 19 39 04 143 Lindgren, Adrienne J. [email protected] 203 Lindsay, Steven [email protected] C: +44 07703 133364 160/161 Lion, Moshe [email protected] 93 Lipphardt, Bettina [email protected] C: +1 315-247-1517 D: +1 315-214-7561 204 Liriano, Joseina [email protected] 64 Liriano, Maira [email protected] 64 Lisko, Tammy [email protected] D: +1 501 975-0102 186 Littler, Victoria [email protected] 7 Livkin, Ilya O. [email protected] C: +7 (985) 766 75 43 127 Lizardo, Ralph [email protected] C: +1 951 533 8681 D: +1 (714) 671 2278 188 Llanes Delgado, [email protected] 106 Gabriela Lo, Kuan Che [email protected] 103 Lodha, Sukhendra [email protected] 83 Løfgren, Per Jens [email protected] 60 Löhr, Wolfgang [email protected] C: +49 172 8149239 70 Loibl, Klaus [email protected] D: +49 89 747249-45 75 Lolli, Dalmazio [email protected] 146 Lomas Molina, Miguel [email protected] 139/142 Lomba, Pedro [email protected] 143 Lombard, Bernadine [email protected] C: +27 (0)82 963 0347 134 Longworth, Linda [email protected] C: +1 441 534-1454 D: +1 441 295-1454 35/36 López, Cayetano [email protected] 139/140 Loschetter, Raphael raphael.loschetter @moore-stephens-audit.lu 102 Love, John [email protected] C: +44 07801 132126 161 Lowe, Merryck [email protected] C: +44 (0)7980 878 704 D: +44 (0)20 7651 1766 155 Löwenadler, Patrik [email protected] C: +46 (0)739 42 42 30 D: +46 (0)31 722 42 30 144 Lozano, Nayivi [email protected] 55 Lucas, Sue [email protected] D: +44 (0)1983 824811 164 Lucchesi Filho, Sérgio [email protected] C: +55 11 99154 6952 37/38/40/41 Luck, Anton [email protected] 155 Lumsden, Mick [email protected] C: +44 (0)7775 638171 166 Lunsford, John [email protected] 202 260 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Lutanto, Herjanto [email protected] 5/8/89 Luther, Brian E. [email protected] D: +1 780 421 5928 43 Lutin, Bert [email protected] 34 Lynch, James V. [email protected] 196 Lynn, Daniel P. [email protected] C: +1 616 204-9375 D: +1 616 235-2762 182 Määttänen, Jari [email protected] C: +358 (0)407367024 67 Mabuchi, Takahiro [email protected] 97 Macdonald, Robert [email protected] D: +44 (0)1722 420409 167 MacDonald, Stewart stewart.macdonald @moorestephens.com 163 MacInnes, Michael [email protected] C: +44 07887 626222 MacIsaac, Philip [email protected] C: +61 (0) 408 466 606 D: +61 (0)3 9608 0157 24 Mackenzie, Robert [email protected] 162 Mackie, David [email protected] 23 Madden, Matthew [email protected] 183 Mader, Andreas [email protected] C: +49 (0)172 9451178 70/72 Maes, Nathalie [email protected] 35 Magaña, Omar [email protected] 35 Magaña, Reynaldo [email protected] C: +501 610 4260 D: +501 223 2139 35 Magee, Gareth [email protected] 162/163 Magyar, Carol A. [email protected] 171 Mahajan, Sameer [email protected] 83 Mahmood, Hasan [email protected] C: +880 171 303 6699 33 Mahmud, Hanif [email protected] 33 Mahmud, Harun [email protected] C: +880 1716 324533 33 Mailhes, Jennifer [email protected] 183 Mairock, Joachim [email protected] 70 Malacrida, Chris [email protected] 155 Malzer, Christoph [email protected] 27 Mandeloff, Alan [email protected] 200 Manetsch, Urs [email protected] D: +41 (0)41 555 05 50 147 Mangelson, Scott [email protected] D: +1 (707) 331-3304 207 Mangione, Janine [email protected] C: +1 585-967-4344 D: +1 585-249-2800 204 Mann, Philip A. [email protected] C: 716-913-5888 @ D: 716-580-1553 204

261 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Mannhaupt, Stephen [email protected] C: +1 516 650-2596 D: +1 516 336-2479 184/194/195 Manrique Aragón, [email protected] Justo Ernesto C: +51 9890 78178 D: +51 (1) 208 1727 122 Manzella, Robert [email protected] C: +1 646-285-2228 D: +1 212-223-5002 195 Maragoni, Roberto [email protected] D: +1 (408) 494-1263 206 Marissen, Marc [email protected] 34 Markussen, Michael [email protected] C: +45 20 20 67 30 60 Marshall, John D [email protected] 204 Martin, Charles M. [email protected] C: +1 912 270 0577 D: +1 912 262 4720 172 Martínez Santillán, [email protected] Juan Gerardo C: +52 155-2955-64 95 D: +5255 3687 2750 109 Martínez, Carmen [email protected] 140 Martínez, Francisco [email protected] 140 Martinez, Horacio L. [email protected] C: +54 (911) 4949 2311 21 Martinez, Ricardo [email protected] D: +1 415 276 4434 205 Martinovich, [email protected] Alexander C: +7 910 459 3791 D: +44 (0)207 651 1391 127 Masciotra, Dino [email protected] D: +1 (514) 878 0224 43 Massawa, Abdul [email protected] 129/130 Rahman Yaqoub Mast, Lesley A. [email protected] D: +1 330 804 4043 212 Masters, Christopher T. [email protected] D: +1 713 789-7077 183 Mataac, Celso T. cmataac@@citrincooperman.com 189 Matheson, Robert J. [email protected] 45 Mathew, Georgy [email protected] C: +91 9845 996 292 86 Matlick, Robert A. [email protected] 210 Matschner, Rob [email protected] 199 Matson, Matthew R. [email protected] 208 Mavani, Mohamed [email protected] C: +44 (0)7711 815788 166 Mawson, Iain [email protected] 224 Mawven, Ashvin [email protected] C: +230 57994125 104 Mazzi Júnior, Hélio [email protected] C: +55 16 99176 7170 37/40 McAdams, Kevin [email protected] 191 McAllister, Mike [email protected] 169 McBane, Ian [email protected] C: +44 (0)7932 337 912 D: +44 (0)20 7651 1518 155 262 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

McCabe, Adrian [email protected] C: +44 (0)7990 587317 157 McCaghy, Stephen R. [email protected] 180 McCann, Jeffrey M. [email protected] 180 McCarthy, Brendan [email protected] 90 McCarthy, David K. [email protected] D: +1 330 661-0227 190 McClelland, R. Scott [email protected] 177 McCormick, Mike [email protected] D: +1 (818) 587 9303 187 McDaniel, Timothy [email protected] D: +1 614 923-4532 177 McDonald, Michael [email protected] C: +61 (0) 419 027 677 D: +61 (0) 7 3640 4059 22 McEwan, Paul [email protected] D: +1 330 308-4827 194 McGain, Andrew [email protected] 165 McGain, Brian [email protected] 165 McGain, Simon [email protected] 165 McGaughey, Diane K. [email protected] 201 McGinn, Michaela [email protected] D: +1 614 923-4540 177 McGruder, M. Arnold [email protected] D: +1 901-937-1061 191 McGuigan, Michael J. [email protected] 183 McGuinness, Richard [email protected] C: +1 914-582-8374 D: +1 845-405-7303 194 McIntosh, Donald [email protected] D: +1 330 309-6722 194 McKay, Paula [email protected] 116 McKenna, Adrian [email protected] 90 McKinley, Mark J. [email protected] D: +1 567 242-5274 185 McLennan, Alistair [email protected] 117 McNamara, Harry [email protected] 90 McNaughton, Terri G. [email protected] 183 McNeish, Tom [email protected] 202 McRae, Mark [email protected] 163 Means, Michael T. [email protected] D: +1 972 590-5217 179 Mehta, Atul [email protected] C: +64 (0)21 678 494 D: +64 9 306 7100 8/115 Mehta, Shrenik [email protected] 83 Meier, Gerhard [email protected] 221 Meijomil, Jose Manuel [email protected] C: +54 911 4569 0942 D: +54 011 4103 9517 21 Meiri, Elad [email protected] C: +972 54 6788013 93 Mejía, Mayerling [email protected] C: +58 414 1020004 D: +58 212 7936594 213 @

263 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Melchior, Ebbe [email protected] C: +45 20 76 75 00 59 Meli Attard, Helen [email protected] 104 Meli Attard, Reginald [email protected] 104 Melville, George [email protected] 135 Méndez Garmendia, [email protected] 139 Begoña Méndez, Byron René [email protected] C: +502 5528-2953 78 Mendoza, Emmanuel [email protected] Y. C: +63 9178170038 123 Menon, Prasanth G. prasanth.g.menon @varmaandvarma.com 88 Menz, Christopher C. [email protected] D: +1 314 983 1227 209 Mescall, Tom [email protected] C: +1 925 354 9640 207 Metsky, Ken [email protected] 186 Metzler, David [email protected] 200 Metzler, Marcel [email protected] 148 Meyer, Kevin [email protected] C: +1 516-713-0805 D: +1 516-336-2462 184/194/195 Meyer, Olaf [email protected] D: +49 721 98175-333 73 Midorikawa, Takashi [email protected] 206 Miesowicz, James J. [email protected] D: +1 248 244 3115 180 Migliaretti, Guido [email protected] 149 Mihalik, Stephen R. [email protected] D: +1 248 244-3239 180 Mihálová, Dagmar [email protected] 132 Miles, Grant [email protected] 5/25 Miller, Julie [email protected] 188 Miller, Keith [email protected] 165 Miller, William [email protected] 199 Mills, Trent [email protected] 25 Mindick, Mark [email protected] 196 Minnig, Peg [email protected] D: +1 419 229-6003 185 Minson, Stephen [email protected] 172 Minuti, Frank [email protected] D: +1 (831-346-6023 207 Mirawati, Jacinta [email protected] 88 Mitchell, F. Andrew [email protected] 183 Mitchell, Mark [email protected] D: +1 206-344-7530 208 Mitts, Kathy [email protected] 176 Mizer, Todd [email protected] D: +1 330 308-4826 178 Mizzaro, Victor [email protected] 196 Modansky, Robert A. [email protected] 196 Modesto Costa, [email protected] Marcelo C: +55 31 8390-3735 38 Mogensen, Malene [email protected] 63

264 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Mogollón, Luis [email protected] C: +58 414 2326922 213 Mohan Nambiar, [email protected] Madhu C: +973 39309669 33 Molina, Rosario [email protected] 36 Møller, Søren Beer [email protected] C: +45 22 80 16 90 62 Monaco, Joseph [email protected] 186 Moncayo, Rafael [email protected] 65 Monge, Lill Ann [email protected] C: +47 92 22 17 93 119 Montalbano, Richard J. [email protected] C: +1 718 6141796 197 Monteiro, António [email protected] C: +351 965809583 124 Monteiro, Patricia [email protected] C: +351 966520365 124 Monteiro, Pedro [email protected] C: +351 969049243 124 Montes Cárdenas, [email protected] 110 Sergio Montiel Morales, [email protected] Azucena C: +52 222 3387188 110 Montiel Morales, [email protected] Gabriel C: +52 1 (222) 174-1506 110 Montiel Pacheco, [email protected] Javier D: +52 222 3417896 110 Moore, Chris [email protected] 206 Moore, Richard [email protected] C: +44 (0)7887 626300 5/7/36/155/156 Moore, Tim [email protected] 183 Moors, Dan [email protected] D: +1 (408) 494-1268 206 Morales Hernández, guillermo.morales.hdez Guillermo @corposer.com.mx 107 Morales Ruiz Esparza, [email protected] Ernesto C: +52 (477) 771-4994 107 Morales Ruiz Esparza, [email protected] Guillermo C: +52 (477) 724-1937 107 Moreland, Janice [email protected] 7 Moreno Ramírez, José josedelacruz.moreno @delbarrioycia.com 108 Moreno Rodriguez, [email protected] Eduardo C: +52 1 (834) 111 3161 105 Morgan Gillette, Kelly [email protected] D: +1 972 590 5356 179 Morin, Stephan [email protected] 43 Morris, Mark [email protected] 168 Morris, Zac [email protected] D: +1 330 521-4539 192 Moscatelli, Marco [email protected] 145/146 Mottel, Mark [email protected] 211 Moulton, Daniel C. [email protected] @ D: +1 (214) 876-6758 179

265 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Mouritzen, Lennart [email protected] C: +45 29 29 02 61 61 Mowbrey, Gregory T. [email protected] D: +1 780 461 7920 43 Mufti, Adnan [email protected] C: +92 300 924 5441 120/121 Mullen, Kevin [email protected] C: +61 (0) 418 375 416 D: +61 (0)3 9608 0152 24 Mullenders, Huub [email protected] Müller, Anton [email protected] 145/149 Müller, Florian [email protected] D: +49 89 27820-122 75 Müller, Manuela [email protected] 147 Mullins, Michael J. [email protected] C: + 353 87 6996881 90 Mulyamin Kurniawan, [email protected] 88 Gabriella Mumcuoğlu, Idil [email protected] 152 Munn, Dennis [email protected] C: +64 21 480 674 D: +64 9 306 7111 115 Munns, Tony J. [email protected] D: +1 314 983 1297 209 Murnane, John J. [email protected] 191 Murphy, Ian [email protected] 155 Murphy, Kevin D. [email protected] C: +1 (407) 920-1222 191/192/199/209/210 Murphy, Matthew D. [email protected] 211 Murphy, Ned [email protected] C: +353 87 649 4899 90 Muster, Burkhard [email protected] C: +49 (0)170 4869 233 D: +49 (0)561 70002 31 74 Nadeau, Erica [email protected] 172 Nagle, Ron [email protected] D: +1 206-344-7539 208 Nair, Raj [email protected] C: +41 (0) 79 501 0530 146 Nakamuta, Carlos [email protected] Atushi C: +55 11 99963 5529 40/41 Nakane, Kenjiro [email protected] 97 Nam Kung, Jin [email protected] 100 Nania, Alexandra [email protected] Napolitano, Michael [email protected] 186 Nasoni, Karen [email protected] C: +1 315-727-2125 D: +1 315-214-7844 204 Natale, Dan [email protected] D: +1 (416) 490 3461 45 Nathan, Gary B. [email protected] D: +1 780 421 5931 43 Natsag, Myagmarjav [email protected] 221 Naumchik, Nadezhda [email protected] C: +7 (908) 445 19 95 128

266 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Naustheller, Bjørn M. [email protected] C: +47 920 19 141 119 Navarro Rosales, Jorge [email protected] Francisco C: +52 6622 567993 106 Ndlovu, Phillip [email protected] 224 Neamon, Denise [email protected] C: +1 716-491-0682 D: +1 716-250-7884 204 Nenov, Stefan [email protected] C: +359 878 646 625 42 Neo, Keng Jin [email protected] C: +65 9748 3889 D: +65 6329 2707 5/131 Nesterov, Alexander A. [email protected] C: +7 (903) 728 91 26 127 Neu, Siegfried [email protected] C: +49 170 3705161 D: +49 2722 9552 0 73 Neugebauer, Roland [email protected] 27 Neumann, Ralph [email protected] 74 Nevarez, Joshua K. [email protected] C: +1 925 202 6023 207 Nevsky, Leslie [email protected] D: +1 (416) 490 3454 45 Newaj, Sudhir [email protected] C: +230 57777552 104 Newby, Charlie [email protected] C: +44 7768 975460 7 Newman, Barry [email protected] 198 Newman, Robert [email protected] C: +44 (0)7768 737498 D: +44 (0)1722 420408 167 Ng, San Chuan [email protected] 103 Ng, Willy [email protected] C: +65 9821 0868 D: +65 6329 2708 131 Nguyen, Ha Phu [email protected] 214 Nguyen, Hien Thu [email protected] 214/215 Nguyen, Tuan Anh [email protected] 214/215 Niama, Vladimir [email protected] 65 Nibert, Hunter [email protected] D: +1 972 590 5276 179 Nielsen, Torben [email protected] 63 Niemeyer, Andreas [email protected] C: +49 (0)172 3722011 76 Nikitin, Vasily [email protected] C: +7 701 758 5922 99 Nikolajsen, Uffe [email protected] C: +45 40304045 D: +45 333 76035 60/61/62/63 Nilausen, Flemming [email protected] C: +46 (0)734 19 39 02 143 Nishimura, Hiroshi [email protected] 97 Nissan, Shay [email protected] C: +972 54 6788007 93 @ Nóbrega, Luiz [email protected] Fernando C: +55 11 97421 5600 40/41 267 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Nola, Mario [email protected] 96 Noonan, George [email protected] 174 Norberg, Lars [email protected] C: +46 70945 3022 144 Norem, Michael [email protected] C: +44 7797 773 722 D: +44 1534 600 252 98 Norlin, Kerstin [email protected] C: +46 70 866 90 70 145 Norman, Geoff [email protected] C: +44 (0)7500 016446 166 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] 158/164/166 Noteman, James L. [email protected] 180 Noureldin, Sherin [email protected] C: +20 1222147874 66 Novak, Zinka [email protected] 56 Noye-Allen, Robert [email protected] 155 Nunes, Rogério [email protected] C: +55 47 9964 3980 39 O’Connor, Thomas J. [email protected] 171 O’Keefe, Daniel J. [email protected] 199 O’Rilley, James P. [email protected] 180 Obeidat, Nabil [email protected] C: 00 962 796603004 99 O’Connell, Diarmuid P. [email protected] C: +353 87 6381942 89 O’Connell, Patty [email protected] 188 O’Donnell, Barry barry.o’[email protected] C: +64 27 476 7222 116 Offutt, Barry [email protected] 190 O’Grady, Paul [email protected] C: +1 925 819 1413 207 Okubo, Jun [email protected] 184 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 72/74 Oliveri, Carl [email protected] C: +1 516 659-6371 D: +1 516 918-5917 184/194/195 Ollefs, Heinz-Wilhelm heinz-wilhelm.ollefs @moorestephens.de 74 Olsen, John [email protected] C: 518-935-5183 D: 518-250-7730 204 Ong, Chong Chee [email protected] 103 Ong-Siong, Jeff [email protected] D: +1 310 745-5726 187 Onur, Burak [email protected] C: +90 532 234 27 17 6/152 268 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Orban, Michael [email protected] 73 Ordeneaux, Renee [email protected] D: +1 310 745-5700 187 Orellana López, Luis [email protected] Arturo C: +502 5462-8716 78 Orellana, Luis E. [email protected] C: +502 4014 7553 5/78 Orfanidis, Michael [email protected] 77 Orlitzky, Ofer [email protected] C: +972 57 6788002 93 Orozco Medina, [email protected] Miguel Ángel C: +52 155 1451 3965 D: +5255 3687 2717 109 Orth, Douglas J. [email protected] 191 Osborne, Patricia patricia.osborne @moorestephens-mc.com 111/155 Østergaard, Jan [email protected] C: +45 30 95 16 96 61 Østergaard, Johnny [email protected] C: +45 25 88 97 90 62 Ostermeier, Thomas [email protected] D: +49 9421 9939-20 75 Otten, John [email protected] 183 Otto, Piet [email protected] C: +27827720169 135 Ovares, Francisco [email protected] C: +506 8882-9393 D: +506 2253-5097 56 Ovejero, Mario [email protected] 140 Owens, Erin [email protected] C: +1 678 478 8039 D: +1 770 236 9026 180 Owens, Jeff [email protected] D: +1 972 590 5257 179 Oyadomari, Samuel [email protected] Akira C: +55 11 99159 3741 38/40/41 Ozen, Michael [email protected] D: +1 310 745-5799 187 Öztamur, Ahmet ahmet.oztamur @moorestephens.com.tr 152 Paaske, Henrik [email protected] C: +45 40 55 22 49 59/60 Pace, Neil [email protected] C: +61 (0) 407 424 396 5/25 Padilla, Juan [email protected] D: +1 713 353-8216 183 Page, Andrew [email protected] 161 Page, Martyn [email protected] D: +441603227671 224 Page, Roxanne M. [email protected] D: +1 616 235-5213 182 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 204

269 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Pakis, George [email protected] C: +61 (0) 410 308 308 D: +61 (0)3 9608 0113 24 Paladino, Mary [email protected] 211 Palmer, Douglas G. [email protected] 199 Paloniemi, Jari [email protected] C: +358 (0)40 5322054 67 Palos, Marco Antônio [email protected] Olivio C: +55 16 99796 2930 40 Pani, Maria [email protected] 196 Pankajakshan, C. [email protected] C: +91 9847 325950 88 Pankajakshan, C.G. [email protected] C: +91 9349 915683 88 Pannone, Gennaro [email protected] D: +41 (0)41 555 05 55 147 Panwinkler, Carmen [email protected] C: +43 664 307 58 11 28 Papadopoulos, Elaine [email protected] 196 Paraschiv-Pop, Elena [email protected] C: +40 756080061 126 Parker, Sharon [email protected] 117 Parks, Robert M. [email protected] 180 Parr, Philip [email protected] C: +44 (0)7887 626241 155 Parrinello, Michael [email protected] 204 Partridge, Aaron [email protected] D: +1 248-244-3282 180 Patat, Sylvie [email protected] 68 Patel, Rakesh I. [email protected] D: +1 (604) 687 4747 45 Patel, Suketu [email protected] 131 Patterson, Frances M. [email protected] 183 Paule, Robin [email protected] 211 Pavlov, Evgeny V. [email protected] D: (495) 788 19 45 222 Pavlova, Tatiana [email protected] C: +7 (914) 703 54 35 D: +44 (0)207 651 1390 128 Pedersen, Carsten [email protected] C: +45 29 36 18 64 63 Pedersen, Tina Lene [email protected] C: +45 22 44 44 44 62 Pellitteri, John [email protected] C: +1 516 650-1589 D: +1 516 336-2470 184/194/195 Pellizzone, Fabrizio [email protected] C: +39 346 6681265 95 Pelz, Monika [email protected] 207 Peón de Regil, Álvaro [email protected] 107 Perathoner, Hugo [email protected] 95 Peregrin, Dan [email protected] C: +1 501 258 4505 D: +1 501 975-0133 186 Pereira Silvão, Joaquim [email protected] 124 270 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Perera, E. Ruwan J. [email protected] 223 Pérez Armienta, [email protected] Eduardo C: +52 155 3232 5579 D: +5255 3687 2710 109 Pérez Haba, Nicolás nicolas.perez @moorestephensibergrup.es 141 Pérez, Edgard [email protected] C: +57 (3)11 5066639 6/55 Perkins, Richard [email protected] 25 Perreault, Matt [email protected] 207 Perrin, Alexandre [email protected] 146 Pescatore, Michael [email protected] C: +1 908 914 2687 178 Peserico, Laura [email protected] C: +58 412 2329355 213 Peters Gallagher, [email protected] Rosemary C: +44 (0)7802 418766 158/160 Peters, Michael [email protected] C: +49 (0)172 6010859 69/70/72 Peterson, Paul J. [email protected] C: +1 925 323 1448 207 Peterson, Randy [email protected] D: +1 (408) 494-1237 206 Péthel, Marie-Claude [email protected] 43 Petrucci, Massimo [email protected] 95 Pevnick, Larry N. [email protected] D: +1 314 983 1247 209 Pfaffeneder, Franz [email protected] C: +49 (0)8721 9611 16 D: +49 8677 91710-16 75 Pflanzer, Tobias [email protected] 70 Phan, Nam Thanh [email protected] 214 Phillips, Kevin [email protected] 155 Pichler, Thomas [email protected] 29 Pickard, Ken [email protected] C: +61 (0)438 192 637 D: +61 (0) 7 3640 4054 5/22/23/24/26 Pickett, Paul M. [email protected] 203 Piebenga, Daniel [email protected] C: +64 27 339 2600 116 Pierce, Timothy F [email protected] 204 Pimentel, Santiago [email protected] 36 Pinilla, Mª Pilar [email protected] 143 Pink, Kenneth [email protected] C: +1 585-746-8415 D: +1 585-249-2834 204 Pinto, Sílvia Solange [email protected] Marinho C: +55 85 99994 9829 39 Pintzke, Thomas [email protected] C: +49 (0)171 480 2023 76 Pitt, Andrew [email protected] 133 Pitts, Eric D. [email protected] 183 Pivovarova, Svetlana A. [email protected] @ C: +7 (903) 723 04 62 127

271 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Pizzileo, Lou [email protected] C: +1 516-209-7314 D: +1 516-336-2455 184/195 Platel, Yanick [email protected] 147 Platt, Mark [email protected] 165 Plattner, Peter Karl peterkarl.plattner @bureauplattner.com 95 Plummer, Ann M. [email protected] C: +1 616 430 5235 182 Poh, Lay Choo [email protected] C: +65 9478 3187 D: +65 6329 2709 131 Polonsky, David [email protected] C: +61 (0) 412 088 633 D: +61 (0)3 9608 0142 24 Ponniah, Bala [email protected] 102/103 Krishnaan Pool, Bernard [email protected] 131 Poortvliet, Pieter [email protected] 114 Poos, Jean-Marie [email protected] 102 Popham, Troy [email protected] C: +61 (0)417 766 884 D: +61 (0) 7 4796 9930 26 Porras, Felipe Rivera 142 Posway, Elissa [email protected] D: +1 713 353-8128 183 Pottmeyer, Matt [email protected] D: +1 740 376-9094 189 Potts, Andrew [email protected] C: +44 (0)7887 626245 155 Powell, Huw [email protected] 157 Powell, Leah [email protected] C: +1 585-703-8035 D: +1 585-249-2866 204 Powell, Matthew E. [email protected] D: +1 314-983-1224 209 Powell, W. Coleman [email protected] D: 423-266-7162 175 Power, Kieran [email protected] D: +350 20074518 77/139/141 Powers, Kendal [email protected] D: +1 479 695-4350 181 Pranckéniené, [email protected] 101 Danguté Prasanna Varma, P. R. [email protected] C: +91 9841 071914 86 Prentice, John F. [email protected] 198/203 Prescott, Eric [email protected] 198 Present, Ron M. [email protected] D: +1 314-983-1358 209 Pretorius, Johan [email protected] 136/137 Pretorius, Johan [email protected] 134 Pretorius, Sindy [email protected] 136/137 Price, Brian [email protected] 220 Pringle, Hamish [email protected] 116 272 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Prinsloo, Adolf [email protected] C: +27 82 872 0367 D: +27 12 348 7003 136/137 Prout, Cheryl [email protected] C: +1 716-998-3954 D: +1 716-250-7851 204 Prychodko, Peter [email protected] 180 Puglisi, Joseph J. [email protected] 196 Puissant, Toon [email protected] 34 Pullia, Franco [email protected] 96 Purvis, Christopher R. [email protected] 174 Pylov, Michael V. [email protected] D: (495) 580 71 36 222 Quattlebaum, William [email protected] 177 F. Querido, Richard S. [email protected] C: +63 9189381911 123 Quiambao, Dean [email protected] D: +1 (925) 790-2654 207 Quinn, Andy P. [email protected] C: +353 87 9075014 89 R., Arjun [email protected] 86 R., Kesavadas [email protected] C: +91 9845 996291 86 R., Rajeev [email protected] 88 Rabet, Adrian adrian.rabet @moorestephens-jersey.com 98 Rademacher, Rolf [email protected] 69/73 Raghunandan, S. [email protected] C: +91 9349 110878 87 Rajasekharan, R. [email protected] C: +91 9846 221726 85 Ramírez, Salvador [email protected] 142 Picossi Ramjee, Preeya [email protected] 133 Ramphul, Ravindra [email protected] C: +230 57546707 104 Ramsbottom, Steve [email protected] C: +44 (0)7967 962971 158/159 Randall, Jon [email protected] 155 Rania, Michael [email protected] D: +64 (4) 917 8958 118 Rank, Garry A. [email protected] 183 Rau, Bernhard [email protected] 75 Rau, Thomas [email protected] 70 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] 186 Redeghieri, Andrea [email protected] 94 Redig, Jan [email protected] 144 Redín, Jon Ander [email protected] 143 @ Reguliová, Eva [email protected] 132

273 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Reichstein, Nathan [email protected] 24 Reid, Charles [email protected] C: +27 (0)82 551 3256 6/7/132/134 Reid, Simon [email protected] 161 Reimer, Leon M. [email protected] 196 Reiss, Adam [email protected] 196 Renaud, Brandon T. [email protected] 173 Rendon, Lou [email protected] D: +1 714 671 2202 188 Rennard, Keith M. [email protected] 196 Renner, Steve [email protected] D: +1 330 308-6849 194 Rente, Fernando [email protected] 124 Renz, Paul [email protected] 162/163 Repetti, John R. [email protected] 196 Revels, James A.J. [email protected] 186/189/197/198/200/201/211 Reyna, Yvonne [email protected] C: +57 (3)124825310 55 Reynders, Sven [email protected] 34 Rhodes, Graeme [email protected] C: +64 21 359 569 115 Rhodes, Michael [email protected] 196 Ribó, Josep [email protected] 139 Richardson, Doug [email protected] D: +1 501 975-0243 186 Richardson, Peter [email protected] C: +44 (0)7798 695481 167 Ricker, Chris [email protected] D: +1 567 242-5264 185 Rickerby, Paul [email protected] C: +64 21 888 077 115 Rickert, Stephen [email protected] D: +1 310 745-5775 187 Riekert, Johan [email protected] C: +27 083 637 0801 137 Rigoli, Laurent [email protected] 147 Rijnsburger, Jasper [email protected] C: +31 (0) 6 13 60 58 01 D: +31 (0) 88 194 82 74 113 Rinfret, Lorraine [email protected] 45 Ripon, Omar [email protected] 155/156 Rispoli, Lisa [email protected] D: +1 (516) 336-2444 184/194 Rissi, Ricardo Aurélio [email protected] C: +55 16 99993 3037 40 Ritter, David [email protected] D: +1 248-244-3380 180 Ritzi, Matthias [email protected] C: +49 172 8333138 D: +49 (0)621-42508/40 6/75 Roberts, David [email protected] D: +1 310 745-5800 187 Roberts, Ed [email protected] 211 Roberts, Gemma [email protected] 131

274 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Roberts, Leonard [email protected] C: +27 (0)83 554 9734 134 Robin, Brad A. [email protected] 45 Robinson, Todd [email protected] D: +1 (408) 494-1234 206 Robson, Jeremy [email protected] 224 Rodda, Graeme [email protected] 25 Rodionova, Ludmila [email protected] 223 Rodriguez Arias, Víctor [email protected] Manuel C: +52 155-5409 8546 D: +5255 3687 2720 109 Roelens, Dirk [email protected] 35 Rogbeer, Arvin [email protected] C: +230 52523606 104 Rogbeer, Rubeenna [email protected] C: +230 57781639 104 Rogers, R. Andrew [email protected] 183 Rohr, Matthias [email protected] C: +49 (0)151 42515271 D: +49 (0)621-462508/17 75 Rojnucharin, Vilairat 151 Romano, Frank [email protected] 211 Romillo, Ana [email protected] 140 Roos, Willem [email protected] 210 Rose, Clayton W. [email protected] D: +1 614 923-4599 177 Rosenbach, Thomas P. [email protected] C: +1 616 813-0189 D: +1 616 235-5244 6/182 Rosenberg, Barry [email protected] 116 Rosenkrantz, Richard richard.rosenkrantz @citrincooperman.com 196 Ross, Fraser G. [email protected] 44 Rossiter, Carolyn [email protected] C: +44 (0)7771 510888 166 Rossouw, Ettiene [email protected] C: +27 (0)71 881 7045 134 Rothenberg, Joel [email protected] 172 Rotter, Andrew [email protected] 196 Rottkamp, David [email protected] C: +1 516 459-2374 D: +1 516 918-5942 184/194/195 Roush, Christopher A. [email protected] D: +1 330 521-4545 192 Roy, Marcel [email protected] 43 Rozario, Patrick [email protected] 81 Rudo, Stuart [email protected] 190 Rudolph, W. Mark [email protected] 203 Ruggeri, Ronald J. [email protected] 178/197 Rummenhoff, Henrik [email protected] C: +45 30 67 36 29 62 Rupprecht, Rudolf [email protected] 70 Rurawhe, Gwen [email protected] 116 Rush, Del [email protected] D: +1 501 975-0233 202 @ Rushing, Barbara S. [email protected] 183

275 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Russell, Chris [email protected] D: +1 206-382-7823 208 Russell, David [email protected] C: +64 27 224 7621 116 Russell, William R. [email protected] 175 Rutter, Scott [email protected] 196 Ruvere, Eugene [email protected] 211 Ryan, Kevin [email protected] 200 Rybicki, Benedict P. [email protected] D: +1 (248) 244 3183 180 Saar, Tamir [email protected] C: +972 54 6788018 93 Sabatini, Michael [email protected] 201 Sakkas, Steve [email protected] C: +61 (0)422 111 630 D: +61 (0)3 9608 0194 5/24 Salem, Albert [email protected] 196 Sandbach, Dickon [email protected] C: +44 (0)7971 275412 166 Sandhu, Harjit S. [email protected] D: +1 604 542 7893 44 Sanna, Thomas [email protected] 70 Sansing, Janice [email protected] 185 Sanz, Antonio Alonso [email protected] 141 Sarabia, Iván [email protected] C: +52 1 (444) 421-4410 111 Sarabjit, Leena [email protected] C: +27 (0)72 9365936 134 Sargeant, Mary-Anne mary-anne.sargeant @mapartners.co.uk 224 Sargent, Tim [email protected] 25 Satasi, Claudio [email protected] C: +1 441 504-4558 D: +1 441 295-1327 35/36 Sathyan, Vivek [email protected] 85 Sathyanarayanan, V. [email protected] C: +91 9846 421779 85 Saulich, Thomas [email protected] 76 Saumoy, Pere [email protected] 139 Sazo Ruiz, Ninrod [email protected] Oldair C: +502 5204 9655 78 Schäble, Robert [email protected] 70 Schachter, Alan A. [email protected] 196/198 Schäfer, Susanne [email protected] 76 Schalekamp, [email protected] Antoinette C: +27 82 788 9198 D: +27 11 544 0744 136 Scharf, Anna [email protected] C: +48 663 999 666 124 Scharl, Hans-Peter [email protected] 75 Schick, Albert [email protected] D: +49 8721 9611-13 75 Schimberg, Scott [email protected] D: +1 (925) 190-2622 207

276 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

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 Schmacks, Stephan [email protected] C: +49 (0)172 202 7759 D: +49(0)2022496178 76 Schmid, Eric [email protected] D: +1 864 242 2659 170/171/173/174/175/176/177/179/183/185/191/193/202/203 Schneider, Horst horst.schneider @moore-stephens-audit.lu 102 Schneider, Robert A. [email protected] 196 Schneidmiller, Jim [email protected] D: +1 206-382-7807 208 Schnider, Beat [email protected] C: +41 (0)79 419 42 60 D: +41 (0)56 641 91 56 9 Schniebolk, Mark [email protected] 196 Schoenian, Katrin [email protected] D: +49 202 2496 130 68/76 Schraier, Joel H. [email protected] D: +1 (314) 687-2311 209 Schroer, Paul [email protected] 196 Schuchter, Helmut [email protected] 29 Schueppert, Steve F. [email protected] D: +1 314 983 1251 209 Schugmann, Maryann [email protected] C: +1 845-893-9685 D: +1 845-405-7304 194 Schulte, Tom [email protected] D: +1 310 745-5748 187 Schultze, Wolfgang [email protected] 70 Schwander, Michael michael.schwander @rietmann-partner.ch 148 Schwander, Walter walter.schwander @rietmann-partner.ch 148 Schwarz, Ewald [email protected] 28 Schwarz, Manfred [email protected] C: +43 (0)676 84 21 32 200 27/30/31 Schwarz, Reinhard [email protected] 27/30/31 Schwarz, Udo [email protected] 27/30/31 Scollin, John T. [email protected] 180 Secco, Francisco Obes [email protected] 213 Seiden, David [email protected] Seier, Beverly [email protected] 177 Semmler, Eileen [email protected] C: +1 585-738-0398 D: +1 585-249-2827 204 Serrano, Alex [email protected] 186 Setiawan, Eddy [email protected] 88 @ Seymour, Tony [email protected] D: +44 (0)1624 697231 91/92 277 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Shaji, Majeed M. [email protected] C: +973 36458070 33 Shakeshaft, Esme [email protected] C: +44 (0)7788 908079 D: +44 (0)1983 824812 164 Shalit, Andrew [email protected] D: +1 (416) 490 3459 45 Sharma, S. N. [email protected] 84 Shaw, Brian A. [email protected] 44 Shaw, George D. [email protected] 172 Sheets, David [email protected] D: +1 (408) 494-1239 206 Shekha, Jawwad [email protected] C: +92 300 8224823 120/121 Shenken, Marc [email protected] 163 Shepard, Randall [email protected] C: +1 585-750-2840 D: +1 585-249-2873 204 Sheppard, Kelly [email protected] 155 Sheridan, Mary [email protected] 196 Shiao, Ben [email protected] 188 Shick, Wendy V. [email protected] D: +1 440 266-0924 176 Shifrin, Paul [email protected] 190 Shippam, Frank [email protected] 224 Shtalberg, Itzhak [email protected] 93 Shuffield, Cheryl [email protected] D: +1 501 975-0100 186 Shukla, Motilal [email protected] 83 Shulman, Harold [email protected] 196 Siarkiewicz, Rafał [email protected] C: +48 695 803 602 123/124 Sicuro, Ross [email protected] 25 Siegel, Robert [email protected] 186 Sigrist, Fortunat [email protected] C: +41 (0)76 326 63 33 D: +41 (0)44 828 18 37 149 Silver, Terry [email protected] 200 Simkins, Nick [email protected] 158 Simmons, Ronald [email protected] 36 Simms, Michael [email protected] D: +44 (0)20 7651 1184 155 Simon, Lawrence A. [email protected] 180 Simons, Peter [email protected] 161 Simov, Ivan [email protected] C: +359 878 834794 42 Simpson, Raymond [email protected] C: +61 (0) 407 084 968 25 Sindler, Ivor [email protected] Singhi, Aditya [email protected] 83 Singhi, Anurag [email protected] 83 Singhi, Nikhil [email protected] C: +91 9769922532 D: +91 22 66625537 83 Singhi, Pradeep Kumar [email protected] 83 Singhi, Rajiv [email protected] 83

278 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Sipani, Bimal K. [email protected] 84 Siurana, Joan [email protected] 139 Siwela, Thamsanqa [email protected] 224 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 33 127 Skyttberg, Ann- [email protected] Christine C: +46 70 603 19 40 145 Slabbert, Louw [email protected] 137 Slavet, Jeff [email protected] 186/189/196/197/198/200/201/211 Slocombe, Daniel [email protected] C: +44 (0)7899 654189 157/159 Smeriglio, Anthony P. [email protected] 171 Smiley, Robert [email protected] D: +1 (831) 346-6028 207 Smit, Adéle [email protected] 133 Smith, Gill [email protected] C: +44 (0)7881 500010 155 Smith, K. Eric [email protected] C: +1 616 490-2774 D: +1 616 235-2774 182 Smith, Michael [email protected] C: 518-368-3413 D: 518-250-7742 204 Smith, Peter F. [email protected] 117/118 Smolke, John [email protected] D: +1 206-382-7778 208 Snyder, Nancy [email protected] C: +1 585-750-5794 D: +1 585-249-2744 204 Soares, António [email protected] 124 Soares, Mauricio [email protected] C: +55 19 98196 8866 38 Søberg, Torhild [email protected] C: +47 41 64 48 94 119 Soliman, Ehab [email protected] 125 Solt, Nick [email protected] C: +44 (0)7700 888821 97/98 Song, Huimin [email protected] 54 Sonnenberg, Marc [email protected] 196/201 Sonntag, Dieter [email protected] 70 Sophos, Constantine [email protected] 196 Sordello, David [email protected] C: +1 408 206 6858 206 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 106 279 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Sotomayor González, [email protected] Rodrigo C: +52 6622 564210 106 Spagnoli, Pat [email protected] 198 Spaul, Gill [email protected] D: +44(0)20 7651 1859 9 Spielmann, Dominik [email protected] 73 Spittle, C. Eugene [email protected] D: +1 330 804-4042 212 Springham, James [email protected] 155 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] 192 “Carrie” Stafford, J. Scott [email protected] D: +1 972 590 5302 179 Stahleder, Georg [email protected] D: +49 871 96240-20 75 Stan, Andrei [email protected] 126 Stancil, Deron [email protected] 171 Stander, Lindie [email protected] 133 Stark Robledo, Manuel [email protected] C: +595 981 173 073 122 Starkova, Katerina [email protected] D: +1 (408) 200 6437 206 Stauber, Ulrich [email protected] 70 St-Aubin, Robert [email protected] D: +1 (514) 878 0284 43 Stauder, Wilfried [email protected] 29 Staudt, Hélène [email protected] C: +41 (0)79 299 61 42 D: +41 (0)44 828 18 32 149 Staunton, Ian [email protected] 155 Steckhan, Jörg [email protected] C: +49 (0)172 3122200 76 Steele, Jennifer [email protected] D: +1 972 590 5272 179 Stein, Eva [email protected] C: +46707645303 D: +46852249042 145 Steiner, Hermann [email protected] 95 Steinkamp, Ronald P. [email protected] D: +1 314-983-1238 209 Stemple, Kyle [email protected] D: +1 330 308-6883 194 Stephan, Nadia [email protected] Stephenson, Scott [email protected] 182/199 Stern, Karen S. [email protected] D: +1 314 983 1204 209 Stevens, Andrew [email protected] C: +44 (0)7721 641094 D: +44 (0)23 8082 1520 167 Stevens, Craig M. [email protected] D: 585-249-2742 204 280 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Stevens, David [email protected] D: +61 3 9909 7374 5/22 Stevens, John [email protected] 219 Stevens, Mark [email protected] 168 Stevenson, Peter [email protected] 219 Stewart, Wemyss [email protected] 162 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 6/42/55/121/130/155/216 Stoddart, Gavin [email protected] C: +44 (0)7881 500035 D: +44 (0)207 651 1680 157 Stoelben, Holger holger.stoelben @moore-stephens-audit.lu 102 Stofberg, Margeaux [email protected] 138 Stoica, Laura [email protected] 126 Stokes, Stacy [email protected] 177 Stone, Richard J. [email protected] 211 Stormer, Bruce [email protected] 118 Storms, Hubert H. [email protected] D: +49 (0) 203 29506 612 71 Stoyanov, Kaloyan [email protected] C: +41 (0) 79 501 0532 146 Straus, Tammy E. [email protected] D: +1 (516) 335-2416 184 Strickland, Jon [email protected] 202 Strug, Jeffrey [email protected] 182/199 Struk, Tatiana [email protected] C: +7 (926) 833 79 21 127 Stuart, Jeffrey [email protected] 198 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 207 Sugár, Dezsö [email protected] 82 Sukumaran, K. M. [email protected] C: +91 9841 071831 86 Sullivan, David M. [email protected] 172 Sun, Jian [email protected] 53 Sunmola, Kayode [email protected] C: +234 803 555 0184 222 Surace, Rocco [email protected] 204 Surana, Navin [email protected] 83 Suri, Peter [email protected] C: +36 20 385 6724 81 Suryanto, Sonny [email protected] 88 Sushilkumar, P. G. [email protected] C: +91 9440 792697 86 @

281 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Suter, Claudia [email protected] C: +41 (0)77 443 68 66 D: +41 (0)44 828 18 88 149 Suxo, Rodo [email protected] 36 Svärdh, Reino [email protected] C: +46 (0)708 14 33 02 D: +46 (0)31 722 42 70 144 Svätojánska Kiňová, [email protected] 132 Ludmila Sweet, David [email protected] 155/156 Swift, Duncan [email protected] 168 Swindling, Stanley [email protected] 191 “Sandy” W. Syakir, Ahmad [email protected] 88 Szabo, Magda [email protected] D: +1 (212) 336-1703 195 Szauer, Stefan [email protected] 27 Szczepaniak, Tony [email protected] 10/169 Tabbal, Aziz [email protected] C: +961 3303 812 89/101 Takahashi, Junko [email protected] 97 Takasago, Shinpei [email protected] 97 Tamkin, Norm [email protected] 181 Tan, Chin Fah [email protected] D: +6087582800 103 Tan, Hongxu [email protected] 53 Tan, Kim Beng [email protected] 103 Tan, Suan-Lee [email protected] C: +61 488 123 523 25 Tang, Cordelia [email protected] 8 Tang, Helen H. L. [email protected] 5/80/81 Tapia Reynoso, Alberto [email protected] 106 Tapia Venegas, [email protected] 106 Alberto Taros, Anne [email protected] 180 Taylor, Donald [email protected] C: 315-415-8340 D: 315-214-7836 204 Taylor, Douglas D. [email protected] C: +1 770 509 7843 D: +1 404 531 8156 170 Taylor, Michael K. [email protected] D: _1 330 521-9548 192 Taylor, Michael W. [email protected] 32 Teague, Clifton [email protected] C: +1 713 860-0271 183 Teague, John [email protected] D: +64 9 306 7103 115 Teasdale, Ken [email protected] D: +1 (818) 5879305 187 Teed, Ryan Thomas [email protected] D: +1 (925) 790 2604 207 Telford, Jon [email protected] 161/166 Temmert, Peter [email protected] C: +49 (0)174 3476111 76

282 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Templar, Rod [email protected] C: +27 (0)82 926 6376 134 Teo, Gabriel [email protected] 220 Teo, Kin Mia [email protected] 103 Terho, Viekko [email protected] 67 Terrigino, Steve M. [email protected] C: +1 585-305-2771 D: +1 585-249-2771 204 Terry, Patrick [email protected] 170 Thiel, Michael [email protected] 70 Thielman, Mike [email protected] 187 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] 70 Thomas, Christopher [email protected] B. C: +1 912 269 9750 D: +1 912 262 4718 172 Thomas, Russell [email protected] 137 Thompson, Nigel [email protected] C: +44 (0)7802 652014 158/160 Thompson, Ryan [email protected] D: +27 33420360 137 Thomson, Craig [email protected] 201 Thürauf, Markus [email protected] 70 Thurlow, Richard [email protected] C: +44 (0)7768 900294 166 Tikhnenko, Elena [email protected] C: +44 (0)7881 500 035 UK / +7 (916) 7881 500035 Rus D: +44 (0)207 651 1866 127/157 Tishenko, Valery S. [email protected] D: (495) 788 19 45 222 Titche, Claude A. [email protected] C: +1 616 901 3810 D: +1 616 235 7182 182 Tng, James [email protected] 25 Tognon, Gian Luca [email protected] C: +39 335 123 1636 94 Tolla, Michael A. [email protected] 198 Tomaino, Joseph [email protected] D: +1(212) 223-5020 Tomaro, Anthony [email protected] D: +1 (516) 336-2491 184 Tomasi, David [email protected] 25 Tomosoiu, Vlad [email protected] 126 Torosyan, Andy [email protected] 200 Torres Pérez, Jaime [email protected] Omar C: +52 (55) 1850-2076 108 Torres, Ari [email protected] C: +55 19 98181 9331 38 Totino, Rocco [email protected] C: +1 646 285-2230 D: +1 212 223-5001 195 @ Touchette, François [email protected] 43

283 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Tovey, Mike [email protected] 155 Trägner, Ulrike [email protected] 70 Train, Kim [email protected] 172 Tran, Dominique [email protected] C: +1 (514) 909 0286 D: +1 (514) 878 0286 43 Travis, Kenneth B. [email protected] D: +1 972 590 5255 179 Treviño Wong, [email protected] Guillermo C: +52 1 (81 11995083 109 Trignano, Alfonso [email protected] 96 Trignano, Vincenzo [email protected] C: +393483885728 96 Trimble, Scott [email protected] D: +44 (0)1624 662020 91/92 Trivedi, Mandeep [email protected] 196 Trombetta, Patrick M. [email protected] 178 Troy, Donald J. [email protected] 172 Trubia, Jeffrey [email protected] 204 Truong, Nghia Van [email protected] 215 Truter, Fanus [email protected] 135 Trzemżalski, Maciej [email protected] C: +48 503674122 123 Tsambiras, Soula [email protected] 196 Tsissios, Christos [email protected] C: +357 99490979 D: +357 25 820967 57 Tumpowsky, Roy [email protected] 197 Tunnelle, Brian [email protected] D: +1 714 671 2214 188 Turkewitz, Joseph [email protected] 197/201 Turner, Sharlyn R. [email protected] D: +1 206-382-7803 208 Tustian, Neil [email protected] 169 Tuvell, Robert [email protected] C: +1 408 893 7632 206 Tuzimek, Monika [email protected] C: +48 607 763 761 123/124 Udagawa, Kazuhiko [email protected] 97 Udvari, Etelka [email protected] 82 Ulmer, Karl [email protected] 70 Umezawa, Keisuke [email protected] 97 Unrun, Wanpen [email protected] 151 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 204 Uribe R., Jorge David [email protected] 64 Urquhart, Adrian [email protected] 161 Urrea Vargas, Arlette [email protected] 56 Urrutia, Joseina [email protected] 64 Urrutia, Pedro [email protected] C: +1 809 223 6003 64

284 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Urso, Mario P. [email protected] C: +1 585-750-5895 D: +1 585-249-2750 204 Usovicha, Viktorija [email protected] 101 Uvaa, Oyunaa [email protected] 221 Uzunovski, Stefanie [email protected] 22 Vaden, Mike [email protected] 193 Valdivia Peralta, David [email protected] C: +591 72007177 37 Valdivia, Daney D. [email protected] C: +591 73280214 37 Valerio, Domingo [email protected] 64 Valero, José Luis [email protected] 143 Vallen, Colleen S. [email protected] 200 Van Benschoten, Mark [email protected] D: +1 614 923-6576 177 Van Bosstraeten, bruno.vanbosstraeten Bruno @moorestephens.be 34 Van Camp, Kris [email protected] 34 Van Damme, Bjorn [email protected] 34 van den Berg, Teunis [email protected] C: +31 (0)612536627 D: +31 (0)332580330 113 van der Ahee, Pieter- [email protected] 138 Louw Van der Biest, Wendy wendy.vanderbiest @moorestephens.be 35 van der Merwe, Louw [email protected] D: +27218801718 138 van der Merwe, Sune [email protected] 138 Van Dorpe, Koen [email protected] 35 Van Eupen, Koen [email protected] 34 Van Hemelen, Roel [email protected] 34 Van Hook, Caroline C. [email protected] 183 Van Hout, Stijn [email protected] 34 Van Mieghem, Johan [email protected] C: + 32 496 286 132 34 Van Ostenbridge, [email protected] Gerald 186 Van Peteghem, Geert geert.vanpeteghem @moorestephens.be 35 van Ravenswoud, [email protected] Edwin P.H. C: +31 6 53274245 114 Van Trigt, John [email protected] 188/211 van Zyl, Jeandré [email protected] 135 VanHuss, Kimberly D. [email protected] 203 Varelas, Panayiotis [email protected] C: +30 6977 456762 77 Varisano, Alice [email protected] C: +1 516 426-4428 D: +1 516 336-2430 184 Varnon, Justin [email protected] D: +1 972 590 5372 179 Vasilev, Marko [email protected] 68 Vassoler, Elaine Renata [email protected] @ Santos C: +55 19 98131 5397 38

285 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Vaudreuil, Nicole [email protected] 43 Vázquez y Vázquez, [email protected] 108 Miguel Vega Carillo, Roberto [email protected] C: +52 1 (999) 1630178 107 Veljanov, Antonio [email protected] 68 Vermeulen, Johan [email protected] 133 Vermeulen, Stijn [email protected] 34 Veronese, Henry [email protected] 25 Verschelden, Andries [email protected] C: + 1 415 802 7630 34 Verschelden, Bart [email protected] 34 Verschelden, Frans [email protected] 5/6/9/34 Verschelden, Peter [email protected] 34 Verster, Servaas [email protected] 136/137 Verstraeten, Bram [email protected] 34 Vértiz Vergara, [email protected] Manuel C: +51 1 9892 19373 122 Verwey, Jason [email protected] 137 Vilsecker, Patrick [email protected] C: +43 676 897 334 723 D: +43 662 251500 - 723 30/31 Vince, Andrew [email protected] C: +44 (0)7884 492095 157/159 Vinen, Robert Michael [email protected] Northcote C: +267 71322750 219 Vinolus, Nicholas [email protected] 211 Visser, Matthew [email protected] C: +27 74 419 9558 D: +27 11 544 0700 136 Viviers, Jo [email protected] 135 Viwatpanachati, [email protected] Chaovana C: +66 81 6370967 151 Viwatpanachati, Pana [email protected] C: +66 81 4435559 151 Vizcarra Moscoso, [email protected] Jaime C: +51 1 9892 90944 122 Voit, Christian [email protected] 70 Volkova, Maria [email protected] C: +7 (902) 555 85 27 D: +44 (0)207 651 1390 128 Voller, Kevin [email protected] 169 Volz, Herbert [email protected] 76 Vuksic, Paula [email protected] 186 Waghela, Harish [email protected] 85 Wagner, Michael [email protected] 70 Wagner, Vilmos [email protected] C: + 36 30 235 4544 D: +3634540770 82 Wakeford, Mike [email protected] C: +44 (0)7912 524980 D: +44 (0)1243 520618 160

286 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial Walczak, Jakub [email protected] C: +48 512418862 D: +48 58 300 98 02 123 Walker, David [email protected] C: +1 345 936 9900 D: +1 345 936 9900 46 Walker, Jeff N. [email protected] 183 Wall, Alin [email protected] D: +1 810 745-5704 187 Wallace, Harvey N. [email protected] D: +1 314 983 1233 209 Walsh, James [email protected] 155 Walther, Alan [email protected] C: +1 518-469-8389 D: +1 518-250-7711 204 Wan, Chee Khei [email protected] 103 Wan, Stephen [email protected] 103 Wander, Errol [email protected] 197 Wang, Quan Zhou [email protected] 5/53 Wang, Wei [email protected] 53 Wang, Yu-Ting [email protected] D: +1 (408) 494 1238 206 Warburton, William L. [email protected] 173 Ward, Grant [email protected] 133 Ward, Tom [email protected] C: +44 (0)7881 500014 155 Wardell, Craig [email protected] C: +27 (0)82 388 8889 134 Warner, Abbey [email protected] 118 Warner, Nick [email protected] 155 Warren, Daniel E. [email protected] 174 Warshauer, David [email protected] C: +1 516 650-1408 D: +1 516 336-2407 184/195 Warsono, Yelly [email protected] 88 Wassermeyer, Steffen steffen.wassermeyer @moorestephens.de 74 Watkins, Gilbert [email protected] 198 Watson, Denise [email protected] 166 Watson, Morag [email protected] 162 Watson, Stephen [email protected] 167 Watson, Valerie [email protected] C: +44 (0)7887 626275 155 Waycaster, Richard E. [email protected] 183 Wedge, Steven C. [email protected] D: +1 (248) 244-3220 180 Weinzerl, Yunna [email protected] D: +1 810 745-4148 187 Weis, Eric [email protected] C: +1 925 790-2602 207 Weis, Kelly J. [email protected] D: +1 314.983.1201 209 Welch, Ryan [email protected] 200 Welp, Oliver [email protected] 69 Welty, Chad [email protected] 190 @

287 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Wennerlund, P.O. [email protected] C: +46 70 521 88 88 145 Wenzl, Bernhard [email protected] D: +49 851 720461-101 75 Werner, Peter [email protected] C: +43 676 897 334 701 D: +43 662 251 500 - 701 30/31 Werner, Thomas [email protected] C: +49 (0)170 4869 236 D: +49 (0)561 70002 48 72/74 Wesener, Wolfgang [email protected] 29 West, Tim [email protected] 155 Westlindh, Magnus [email protected] 144 Weston, Deborah [email protected] 46 Wexler, Jeffrey M. [email protected] 204 Wheeler, Richard [email protected] C: +61 (0)412 170 156 D: +61 (0) 7 3640 4061 22/23/24/26 Wheeler, Steve [email protected] 155 Whitefield, Candice [email protected] C: +27 82 888 8182 D: +27 11 544 0703 136 Whitlock, Jeff [email protected] C: 027 2841787 D: 06 349 0875 118 Widmann, Bernhard [email protected] 73 Wikman, Barbro [email protected] C: +46 70 618 7932 145 Wilhelm, Jim [email protected] 190 Willbrand, Bill F. [email protected] D: +1 636 754 0200 208/209 Williams, Andrew [email protected] 167 Williams, Steve [email protected] 155 Willis, Richard [email protected] 155 Willis, Trina [email protected] C: +61 (0) 409 899 621 D: +61 (0) 7 4796 9938 26 Willmont, Jeremy [email protected] C: +44 (0)7887 626273 155 Winchester, Steven [email protected] 197 Windischbauer, [email protected] Wolfgang C: +43 676845452200 D: +43 (0) 7242 66618 23 32 Winton, Robert M. [email protected] 211 Wise, Kevin [email protected] C: +1 408 398 6011 207 Wlodinguer, Victor [email protected] 197 Wojciechowski, [email protected] Richard C: +1 716-998-3953 D: +1 716-250-7838 204 Wolff, Alexander [email protected] D: +49 (0) 203 29506 762 71 Wolmarans, Kobus kwolmarans @grg.moorestephens.co.za 135 Wolstenholme, katharine.wolstenholme Katharine @moorestephens.com 155/156

288 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Wondabio, Ludovicus [email protected] 88 Sensi Wong, Koon Min [email protected] C: +65 8359 2251 D: +65 6329 2723 131 Woo, Susan [email protected] 188 Wood, Charlie [email protected] 204 Wood, Vincent [email protected] 155 Woodhouse, Geoffrey [email protected] C: +44 (0)7887 626 238 D: +44 (0)20 7651 1412 155 Woodward, Tim [email protected] 42/55/121/130/155/216 Woodward, William H. [email protected] 171 Worby, Robin [email protected] 156/162/168 Wright, David [email protected] 169 Wright, Maribeth [email protected] D: +1 740 630-9660 173 Wright, Tarryn Lyn [email protected] C: +27 (0)82 745 9471 134 Wu, Yixin [email protected] 53 Wulff, Andrea [email protected] C: (0)7817 062183 D: (0)1243 520622 160 Wunderlich, Alexander [email protected] C: +43 676 897334710 D: +43 662 251500 710 30/31 Wundsam, Peter [email protected] 27 Würth, Florian [email protected] 27 Wyatt, Gary [email protected] D: +1 972 590 5226 179 Yakovlev, Alexander [email protected] C: +380 (50)8000660 153 Yamada-Yoshihara, [email protected] Mika D: +81-3-5218-7018 5/97 Yamagata, Dean [email protected] D: +1 714 671 2210 188 Yamasaki, Hélio Eiji [email protected] C: +55 47 9974 6195 6/37/39 Yde, Jens Kristian [email protected] C: +45 24 24 74 22 61 Yde, Søren [email protected] C: +45 61 30 17 70 61 Yilmaz, Serkan [email protected] 152 Yoder, Annie [email protected] D: +1 330 308-6807 194 Yoss, Marla [email protected] 197 Young, Mike [email protected] 190 Yun, Mia [email protected] D: +1 248 244-3013 180 Zabala, John [email protected] C: +61 (0)419 706 660 D: +61 (0)7 4796 9943/3640 4084 22/26 Zabaleta, Frank M. [email protected] 203 @ Zaitoon, Sami [email protected] C: +974 55852180 125 289 p ersoNAL contact details (CONTINUED) C: Cell phone; D: Direct dial

Zakurdaeva, Natalia [email protected] 223 Zalicha, Kobi [email protected] C: +972 546788012 93 Zapata, María Esther [email protected] C: +52 (55) 1 55 1488-9576 104 Zárate Valverde, Ruth ruth.zá[email protected] 56 Zayon, Jason [email protected] D: +1 (310) 745 5772 187 Zeboris, William H. [email protected] 211 Zendel, Richard [email protected] 197 Zerbe, Tobias [email protected] D: +49 8031 80787-14 75 Zervos, Peter [email protected] C: +61 (0) 417 855 455 D: +61 (0)3 9608 0167 24 Zhang, Hong [email protected] 54 Zhang, Yan [email protected] 47 Zhang, Zhuoqi [email protected] (Miracle) C: +86 13908629370 47 Zhdanova, Lidia [email protected] C: +7 (913) 946 93 27 D: +44 (0)207 651 1399 127 Zhou, Long (Joe) [email protected] 5/9/47 Zicari, Bruce B. [email protected] C: +1 585-750-7667 D: +1 585-249-2774 204 Ziegler, Thomas [email protected] C: +49 171 9956677 68/75 Zielinski, James J. [email protected] C: +1 585-750-5913 D: +1 585-249-2704 204 Zimmermann, Holger [email protected] 69 Zito, Joseph A. [email protected] 180 Zlotowitz, Morris [email protected] 188 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 148 Zou, Zhiwen [email protected] 53 Zoubateou, Eleni [email protected] C: +30 6977 456750 78 Zsilla, Tamara [email protected] 27 Zufferey, Samuel [email protected] C: +41 (0) 79 886 28 22 146/147 Zurhorst, Manfred [email protected] C: +31 6 534 05 600 114 Zürn, Brigitte [email protected] 68/76 Zverin, Alan [email protected] 211 Zweifel, Richard [email protected] C: +1 315-794-5700 D: +1 315-292-6750 204 Zwettler, Andreas [email protected] 27/30/31

290 NOTES NOTES Produced by Stephen Duke Ltd +44 (0)20 7422 0040 (15194) www.moorestephens.com